This South Carolina bill appropriates supplemental funds for fiscal year 2026-2027, using leftover nonrecurring revenue from the previous year's budget to finance specific local and state projects. The legislation directs the State Treasurer to disburse these funds by September 30, 2026, following a strict priority order where earlier items must be fully funded before later ones receive money. Direct recipients include various counties, cities, school districts, fire departments, and state agencies for purposes such as infrastructure repairs, public safety equipment, historical preservation, and educational programs. The bill requires that non-governmental recipients verify their registration with the Secretary of State's office before receiving funds, and it allows unspent money to be carried over to future fiscal years for the same intended uses.
A JOINT RESOLUTION TO APPROPRIATE MONIES FROM THE CAPITAL RESERVE FUND FOR FISCAL YEAR 2025-2026, AND TO ALLOW UNEXPENDED FUNDS APPROPRIATED TO BE CARRIED FORWARD TO SUCCEEDING FISCAL YEARS AND EXPENDED FOR THE SAME PURPOSES. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP NETWORK; BY AMENDING SECTION 12-21-2420, RELATING TO ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; AND BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON CERTAIN COMPUTER EQUIPMENT, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE THAT CERTAIN UNPREPARED FOODS, THAT MAY BE PURCHASED WITH FOOD COUPONS WHICH ARE EXEMPT FROM TAXES, ARE NOT LIMITED TO CERTAIN FEDERAL REGULATIONS. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BUILDINGS REVITALIZATION ACT DEFINITIONS, SO AS TO CLARIFY THAT THE EXISTENCE OF AN INCOME-PRODUCING USE PRIOR TO THE PERIOD OF ABANDONMENT IS NOT A REQUIREMENT FOR ELIGIBILITY; BY AMENDING SECTION 12-67-130, RELATING TO APPLICABILITY, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-67-140, RELATING TO ELIGIBILITY FOR THE CREDIT, SO AS TO CLARIFY CERTAIN TIMING CONSIDERATIONS, RELATED TO THE FILING OF A NOTICE OF INTENT TO REHABILITATE AN ABANDONED BUILDING AND TO CLARIFY THAT ABANDONED BUILDING TAX CREDITS MAY NOT SERVE AS COLLATERAL FOR ANY DEBT; BY AMENDING SECTION 12-67-160, RELATING TO THE CERTIFICATION OF ABANDONED BUILDING SITES, SO AS TO REMOVE A REQUIREMENT FOR CERTAIN CERTIFICATIONS OF STATE-OWNED ABANDONED BUILDING SITES; AND TO PROVIDE FOR CERTAIN ABEYANCE. - RATIFIED TITLE
S. 556 creates a 25% tax credit for businesses investing in equipment to produce renewable natural gas (RNG) from landfill gas. The credit covers costs for purchasing, installing, and preparing equipment for commercial use (like processing and transporting RNG), with a maximum annual limit of $5 million or 25% of qualifying costs, whichever is lower. Businesses must get certification from the State Energy Office for equipment placed in service after 2025, and unused credits can be carried forward for up to 15 years. The tax credit applies to income tax or license fees for tax years 2026 through 2031.
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-10-470, RELATING TO COUNTIES IN WHICH THE EDUCATION CAPITAL IMPROVEMENTS SALES AND USE TAX MAY BE IMPOSED, SO AS TO PROVIDE ADDITIONAL AUTHORIZATIONS. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "PREGNANCY RESOURCE ACT" BY ADDING SECTION 12-6-3383 SO AS TO PROVIDE FOR A TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS MADE TO CERTAIN PREGNANCY RESOURCE ORGANIZATIONS AND TO PROVIDE GUIDELINES FOR THE CREDIT. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTIONS 8-21-1010 AND 8-21-1060, BOTH RELATING TO FEES AND COSTS TO BE COLLECTED BY MAGISTRATES, BOTH SO AS TO INCREASE VARIOUS FEES AND COSTS; BY AMENDING SECTION 22-3-340, RELATING TO ASSESSMENTS ON FILINGS IN MAGISTRATES COURT, SO AS TO INCREASE THE ASSESSMENT ON SUMMONS AND COMPLAINT FILINGS AND ALL OTHER CIVIL FILINGS; AND BY AMENDING SECTION 22-2-5, RELATING TO ELIGIBILITY EXAMINATIONS FOR MAGISTRATES, SO AS TO INCREASE THE AMOUNT OF TIME ELIGIBILITY EXAMINATIONS ARE VALID. - RATIFIED TITLE
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES. - RATIFIED TITLE