S 866 South Carolina Senate · 2025-2026 Regular Session

Municipal Tax Relief Act

Summary
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "MUNICIPAL TAX RELIEF ACT" BY ADDING CHAPTER 41 TO TITLE 5 SO AS TO AUTHORIZE CERTAIN MUNICIPALITIES TO IMPOSE UP TO A ONE PERCENT SALES TAX TO PROVIDE PROPERTY TAX RELIEF TO OWNER-OCCUPIED HOMES AND TO FINANCE CERTAIN PROJECTS, TO SPECIFY THE MANNER IN WHICH THE TAX MUST BE IMPOSED AND ADMINISTERED AND THE MANNER IN WHICH THE PROPERTY TAX CREDIT IS CALCULATED. - RATIFIED TITLE
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Apr 2026
Senate Passage
Apr 2026
House Passage
May 2026
Signed into Law
May 2026
Introduced Jan 29, 2026 Signed May 19, 2026
Floor votes · Senate Apr 1, 2026 · House May 13, 2026

How they voted

328
Passed · 1 other
Total votes 41
Apr 1, 2026
D Democratic12
12 Yea
100% Yea
R Republican29
20 Yea 8 Nay 1
68% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
24
Key actions
8
Committee
4
Amendments
1
May 19, 2026
Signed into law
Signed By Governor
legislature
May 14, 2026
Lower · Passed
Read third time and enrolled
lower
May 13, 2026
House · Passed
House Vote: pass (89-13-12)
house
Apr 30, 2026
Lower · Passed
Committee report: Favorable Ways and Means
lower
Apr 16, 2026
Committee
Referred to Committee on Ways and Means
lower
Apr 16, 2026
Introduced
Introduced and read first time
lower
Apr 15, 2026
Upper · Passed
Read third time and sent to House
upper
Apr 1, 2026
Upper · Passed
Amended
upper
Apr 1, 2026
Senate · Passed
Senate Vote: pass (32-8-1)
senate
Mar 18, 2026
Upper · Passed
Committee report: Favorable Finance
upper
Jan 29, 2026
Committee
Referred to Committee on Finance
upper
Jan 29, 2026
Introduced
Introduced and read first time
upper
2 primary · 0 co-sponsors

Sponsors