Budget & Taxes

in committee · South Carolina · Senate Jan 28, 2025

S 273: Food Desert Tax Credit

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A GROCER THAT OPENS A NEW LOCATION IN A FOOD DESERT; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN PURCHASES MADE BY A GROCER THAT OPERATES A NEW STORE LOCATED IN A FOOD DESERT.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits/exemptions for grocers in food deserts, using tax policy to fund community access to food (addressing public service needs via fiscal incentive).95% confidence

Sub-Topics Income Tax Sales Tax Tax Incentives

Track

in committee · South Carolina · House Jan 14, 2025

H 3585: Employee leave for school functions

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 59-1-456 SO AS TO PROVIDE THAT AN EMPLOYEE MAY BE GRANTED BY HIS EMPLOYER A SPECIFIED AMOUNT OF ADDITIONAL PAID LEAVE EACH YEAR FOR THE PURPOSE OF ATTENDING CERTAIN ELEMENTARY AND SECONDARY SCHOOL CONFERENCES OR ACTIVITIES DURING THE EMPLOYEE'S WORK HOURS OR TO ENGAGE IN CERTAIN VOLUNTEER TEACHING ACTIVITIES IN THE SCHOOLS, TO PROVIDE THAT THE EMPLOYERS OF THESE EMPLOYEES ARE ENTITLED TO A SPECIFIED STATE INCOME TAX DEDUCTION FOR THESE ACTIVITIES, AND TO PROVIDE THE PROCEDURES NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state income tax deduction for employers, offering tax relief as a fiscal incentive for paid leave policies.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides paid leave for school activities, advancing workers' rights by enabling family engagement without pay loss. Tax deduction for employers is secondary to employee benefit.95% confidence

Sub-Topics Income Tax Paid Leave

Track

in committee · South Carolina · House Feb 26, 2025

H 3625: Interactive Sports Wagering

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "SOUTH CAROLINA SPORTS WAGERING ACT" BY ADDING CHAPTER 55 TO TITLE 39 SO AS TO PROVIDE THAT THE OPERATION OF SPORTS WAGERING AND ANCILLARY ACTIVITIES ARE LAWFUL IN CERTAIN CIRCUMSTANCES, TO CREATE THE SOUTH CAROLINA SPORTS WAGERING COMMISSION, TO PROVIDE A PRIVILEGE TAX, TO PROVIDE FOR LICENSES, TO PROVIDE FOR PERSONS WHO ARE INELIGIBLE TO ENGAGE IN WAGERING IN THIS STATE, TO PROVIDE THAT THE COMMISSION SHALL PROMULGATE REGULATIONS, TO PROVIDE ENFORCEMENT, AND TO PROVIDE REPORTING REQUIREMENTS; AND BY ADDING SECTION 16-19-135 SO AS TO PROVIDE THAT A PERSON WHO ENGAGES IN SPORTS WAGERING IS NOT IN VIOLATION OF CERTAIN LAWS.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a privilege tax on sports wagering, creating new state revenue for budget management and fiscal operations.95% confidence

Track

in committee · South Carolina · House Feb 12, 2026

H 4559: School Millage

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-9-70, RELATING TO POWERS OF COUNTY COUNCILS WITH REGARD TO PUBLIC SCHOOL EDUCATION, SO AS TO REQUIRE SCHOOL DISTRICTS TO CALCULATE, LEVY, AND COLLECT THE TAX RELATED TO THE PROPERLY ESTABLISHED MILLAGE.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates school districts to levy property tax (millage) for school funding, directly increasing public education budget allocation through mandatory tax collection.95% confidence ✓ EducationSupports EducationBill mandates school districts to levy and collect millage tax, ensuring stable property tax revenue for school funding per South Carolina Code amendment.90% confidence

Sub-Topics Property Tax

Track

signed · South Carolina · House May 26, 2026

H 3863: South Carolina STEM Opportunity Act

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "SOUTH CAROLINA STEM OPPORTUNITY ACT" BY ADDING ARTICLE 17 TO CHAPTER 1, TITLE 13 SO AS TO ESTABLISH THE SOUTH CAROLINA SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) COALITION, THE SOUTH CAROLINA SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) EDUCATION FUND, AND THE SC STEM COALITION ADVISORY COUNCIL, AND TO PROVIDE THEIR RESPECTIVE PURPOSES AND FUNCTIONS, AMONG OTHER THINGS. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates STEM Education Fund within State Treasury, allocating state funds for STEM programs per bill's explicit language.90% confidence

in committee · South Carolina · House Jan 14, 2025

H 3485: School district audits

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 11-7-20, RELATING TO ANNUAL AUDITS OF STATE AGENCIES AND OTHER PUBLICLY FUNDED ENTITIES BY THE STATE AUDITOR, SO AS TO PROVIDE THE STATE AUDITOR ALSO SHALL ANNUALLY AUDIT EACH COUNTY, COUNTY AGENCY AND OFFICE, MUNICIPALITY, MUNICIPAL AGENCY AND OFFICE, JUDICIAL OFFICE, AND SCHOOL DISTRICT; BY REPEALING SECTION 4-9-150 RELATING TO COUNTY AUDITS; BY REPEALING SECTION 5-7-240 RELATING TO MUNICIPAL AUDITS; BY REPEALING SECTION 59-17-100 RELATING TO SCHOOL DISTRICT AUDIT REPORTS; AND BY REPEALING SECTION 11-7-25 RELATING TO PERIOD AUDITS OF CERTAIN COUNTY AND MUNICIPAL OFFICES BY THE STATE AUDITOR.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires expanded audits of school districts and local entities, promoting fiscal accountability and transparency in budget management per fiscal responsibility indicators.85% confidence

Sub-Topics Audits & Accountability

Track

in committee · South Carolina · Senate Jan 17, 2025

S 131: Job Creation and Competitiveness Act

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "SOUTH CAROLINA JOB CREATION AND COMPETITIVENESS ACT OF 2025"; BY REPEALING CHAPTERS 6 AND 20 OF TITLE 12 OF THE SOUTH CAROLINA CODE OF LAWS, RELATING TO THE SOUTH CAROLINA INCOME TAX ACT AND CORPORATE LICENSE FEES; BY ADDING CHAPTER 7 TO TITLE 12, RELATING TO INCOME TAX, TO PROVIDE THAT SOUTH CAROLINA TAXABLE INCOME FOR INDIVIDUALS, ESTATES, AND TRUSTS IS EQUAL TO THE THREE AND ONE-HALF PERCENT OF THE DIFFERENCE BETWEEN THE FEDERAL TAXABLE INCOME OF THE TAXPAYER AND THE STATE STANDARD DEDUCTION, TO PROVIDE FOR THE STATE STANDARD DEDUCTION, TO PROVIDE FOR AN EARNED INCOME TAX CREDIT, TO PROVIDE FOR INCOME TAXES PAID TO ANOTHER STATE, AND TO PROVIDE FOR THE TECHNICAL ASPECTS OF THE DEPARTMENT OF REVENUE IMPLEMENTING THIS CHAPTER; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO REPEAL CERTAIN EXEMPTIONS.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals existing income tax chapters and establishes a 3.5% tax rate, reducing tax burden per summary; tax relief aligns with support indicators.90% confidence

Sub-Topics Income Tax Sales Tax Tax Credits

Track

in committee · South Carolina · House Feb 6, 2025

H 3498: Income tax brackets

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-510, RELATING TO INDIVIDUAL INCOME TAXES, SO AS TO PROVIDE THAT THE FIRST ONE MILLION DOLLARS OF TAXABLE INCOME IS TAXED AT A RATE OF ZERO PERCENT AND THE TOP MARGINAL RATE APPLIES THEREAFTER TO AMOUNTS OVER ONE MILLION DOLLARS.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides 0% tax rate on first $1M income, offering tax relief to middle/lower earners and aligning with fiscal responsibility indicators.95% confidence

Sub-Topics Income Tax

Track

in committee · South Carolina · Senate Jan 16, 2025

S 241: Eliminate Marriage Tax Penalty

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "ELIMINATE THE MARRIAGE TAX PENALTY ACT"; AND BY ADDING SECTION 12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT RETURN.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief to married couples by allowing joint filers to calculate tax as single filers if beneficial, reducing state tax burden for qualifying households.85% confidence

Sub-Topics Income Tax

Track

passed · South Carolina · Senate May 6, 2025

S 102: Operating millage rates

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 6-1-320, RELATING TO MILLAGE RATE INCREASE LIMITATIONS, SO AS TO ALLOW A MUNICIPALITY WITHOUT AN OPERATING MILLAGE ON JANUARY 1, 2025, OR A MUNICIPALITY THAT INCORPORATES AFTER JANUARY 1, 2025, TO IMPOSE AN OPERATING MILLAGE AND TO IMPOSE LIMITATIONS.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables municipalities to impose property taxes (millage), directly expanding local tax authority under budget/tax policy.95% confidence

Sub-Topics Property Tax

Track