H 3858 South Carolina House · 2025-2026 Regular Session

Taxation on boats

Summary
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF "OUTBOARD MOTOR"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Jan 30, 2025 Signed Mar 30, 2026
Floor votes · Senate Mar 4, 2026 · House May 7, 2025

How they voted

381
Passed · 5 other
Total votes 44
Mar 4, 2026
D Democratic12
10 Yea 1 Nay 1
83% Yea
R Republican32
28 Yea 4
87% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
44
Key actions
12
Committee
4
Amendments
4
Mar 30, 2026
Signed into law
Signed By Governor
legislature
Mar 24, 2026
Lower · Passed
Concurred in Senate amendment and enrolled
lower
Mar 5, 2026
Upper · Passed
Read third time and returned to House with amendments
upper
Mar 5, 2026
Upper · Passed
Amended
upper
Mar 4, 2026
Upper · Passed
Amended
upper
Mar 4, 2026
Upper · Passed
Committee Amendment Adopted
upper
Mar 4, 2026
Senate · Passed
Senate Vote: pass (38-1-5)
senate
Feb 18, 2026
Upper · Passed
Committee report: Favorable with amendment Finance
upper
May 8, 2025
Committee
Referred to Committee on Finance
upper
May 8, 2025
Introduced
Introduced and read first time
upper
May 8, 2025
Lower · Passed
Read third time and sent to Senate
lower
May 7, 2025
Lower · Passed
Amended
lower
May 7, 2025
House · Passed
House Vote: pass (87-6-25)
house
Apr 30, 2025
Lower · Passed
Committee report: Favorable with amendment Ways and Means
lower
Jan 30, 2025
Committee
Referred to Committee on Ways and Means
lower
Jan 30, 2025
Introduced
Introduced and read first time
lower
60 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of April Cromer
April Cromer
RRepublican
SC
6
P
Photo of Bill Hager
Bill Hager
RRepublican
SC
122
P
Photo of Bill Herbkersman
Bill Herbkersman
RRepublican
SC
118
P
Photo of Bill Hixon
Bill Hixon
RRepublican
SC
83
P
Photo of Bill Taylor
Bill Taylor
RRepublican
SC
86
P
Photo of Blake Sanders
Blake Sanders
RRepublican
SC
9
P
Photo of Bobby Cox
Bobby Cox
RRepublican
SC
21
P
Photo of Brandon Cox
Brandon Cox
RRepublican
SC
92
P
Photo of Brandon Guffey
Brandon Guffey
RRepublican
SC
48
P
Photo of Brandon Newton
Brandon Newton
RRepublican
SC
45
P
Photo of Brian Lawson
Brian Lawson
RRepublican
SC
30
P
Photo of Cal Forrest
Cal Forrest
RRepublican
SC
39
P
Photo of Case Brittain
Case Brittain
RRepublican
SC
107
P
Photo of Chris Huff
Chris Huff
RRepublican
SC
28
P
Photo of Chris Murphy
Chris Murphy
RRepublican
SC
98
P
Photo of Chris Wooten
Chris Wooten
RRepublican
SC
69
P
Photo of Cody Mitchell
Cody Mitchell
RRepublican
SC
65
P
Photo of Craig Gagnon
Craig Gagnon
RRepublican
SC
11
P
Photo of Daniel Gibson
Daniel Gibson
RRepublican
SC
12
P
Photo of David Martin
David Martin
RRepublican
SC
26
P
Photo of Dennis Moss
Dennis Moss
RRepublican
SC
29
P
Photo of Don Chapman
Don Chapman
RRepublican
SC
8
P
Photo of Doug Gilliam
Doug Gilliam
RRepublican
SC
42
P
Photo of Fawn Pedalino
Fawn Pedalino
RRepublican
SC
64
P
Photo of Gary Brewer
Gary Brewer
RRepublican
SC
114
P
Photo of Harriet Holman
Harriet Holman
RRepublican
SC
102
P
Photo of Heath Sessions
Heath Sessions
RRepublican
SC
46
P
Photo of J.A. Moore
J.A. Moore
DDemocratic
SC
15
P
Photo of Jackie Terribile
Jackie Terribile
RRepublican
SC
66
P
Photo of James Teeple
James Teeple
RRepublican
SC
116
P
Photo of Jay Jordan
Jay Jordan
RRepublican
SC
63
P
Photo of Jay Kilmartin
Jay Kilmartin
RRepublican
SC
85
P
Photo of Jeff Johnson
Jeff Johnson
RRepublican
SC
58
P
Photo of Jermaine Johnson
Jermaine Johnson
DDemocratic
SC
52
P
Photo of Joe Bustos
Joe Bustos
RRepublican
SC
112
P
Photo of Kathy Landing
Kathy Landing
RRepublican
SC
80
P
Photo of Kevin Hardee
Kevin Hardee
RRepublican
SC
105
P
Photo of Lee Gilreath
Lee Gilreath
RRepublican
SC
7
P
Photo of Lee Hewitt
Lee Hewitt
RRepublican
SC
108
P
Photo of Lucas Atkinson
Lucas Atkinson
DDemocratic
SC
57
P
Photo of Mark Smith
Mark Smith
RRepublican
SC
99
P
Photo of Melissa Oremus
Melissa Oremus
RRepublican
SC
84
P
Photo of Micah Caskey
Micah Caskey
RRepublican
SC
89
P
Photo of Nathan Ballentine
Nathan Ballentine
RRepublican
SC
71
P
Photo of Phillip Lowe
Phillip Lowe
RRepublican
SC
60
P
Photo of Randy Ligon
Randy Ligon
RRepublican
SC
43
P
Photo of Richie Yow
Richie Yow
RRepublican
SC
53
P
Photo of Robby Robbins
Robby Robbins
RRepublican
SC
97
P
Photo of Roger Kirby
Roger Kirby
DDemocratic
SC
101
P
Photo of Scott Montgomery
Scott Montgomery
RRepublican
SC
32
P
Photo of Shannon Erickson
Shannon Erickson
RRepublican
SC
124
P
Photo of Stephen Frank
Stephen Frank
RRepublican
SC
20
P
Photo of Sylleste Davis
Sylleste Davis
RRepublican
SC
100
P
Photo of Thomas Beach
Thomas Beach
RRepublican
SC
10
P
Photo of Todd Rutherford
Todd Rutherford
DDemocratic
SC
74
P
Photo of Tom Hartnett
Tom Hartnett
RRepublican
SC
110
P
Photo of Tommy Pope
Tommy Pope
RRepublican
SC
47
P
Photo of Travis Moore
Travis Moore
RRepublican
SC
33
P
Photo of Val Guest
Val Guest
RRepublican
SC
106
P
Photo of William Bailey
William Bailey
RRepublican
SC
104