Budget & Taxes

passed both · South Carolina · House May 14, 2026

H 4337: Subpoena Powers

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 2-15-130 SO AS TO GRANT SUBPOENA POWERS TO THE LEGISLATIVE AUDIT COUNCIL; BY AMENDING SECTION 2-15-40, RELATING TO THE QUALIFICATIONS FOR THE DIRECTOR OF THE LEGISLATIVE AUDIT COUNCIL, SO AS TO EXPAND THE PREREQUISITES FOR HOLDING THE POSITION OF DIRECTOR, AMONG OTHER CHANGES; BY AMENDING SECTION 2-15-61, RELATING TO ACCESS TO AGENCY RECORDS, SO AS TO EXPAND THE LEGISLATIVE AUDIT COUNCIL'S ACCESS TO RECORDS AND FACILITIES UPON REQUEST AND TO PROVIDE PENALTIES FOR FAILING TO COMPLY; AND BY AMENDING SECTION 2-15-120, RELATING TO THE CONFIDENTIALITY OF RECORDS, SO AS TO FURTHER DEFINE WHICH RECORDS ARE CONSIDERED CONFIDENTIAL AND TO REVISE THE DEFINITION OF "RECORDS."

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands Legislative Audit Council subpoena powers to strengthen fiscal oversight and accountability for government spending.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · South Carolina · House Apr 2, 2026

H 4216: Income tax

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-510, RELATING TO INCOME TAX RATES FOR INDIVIDUALS, ESTATES, AND TRUSTS, SO AS TO REDUCE THE TOP MARGINAL INCOME TAX RATE TO 5.21 PERCENT, TO CREATE ANOTHER INCOME TAX BRACKET TO WHICH A 1.99 PERCENT RATE APPLIES, AND TO SET FORTH STANDARDS FOR ADDITIONAL REDUCTIONS; BY AMENDING SECTION 12-6-50, RELATING TO INTERNAL REVENUE CODE SECTIONS SPECIFICALLY NOT ADOPTED BY THE STATE, SO AS TO NOT ADOPT THE FEDERAL STANDARD DEDUCTION AND ITEMIZED DEDUCTION; BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO ALLOW FOR A SOUTH CAROLINA INCOME ADJUSTED DEDUCTION (SCIAD); BY AMENDING SECTION 12-6-4910, RELATING TO PERSONS REQUIRED TO FILE A TAX RETURN, SO AS TO MAKE A CONFORMING CHANGE TO THE CALCULATION; BY AMENDING SECTION 12-6-1720, RELATING TO ADJUSTMENTS TO THE TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, SO AS TO MAKE A CONFORMING CHANGE; AND BY AMENDING SECTION 12-6-3632, RELATING TO THE EARNED INCOME TAX CREDIT, SO AS TO ESTABLISH A MAXIMUM CREDIT AMOUNT. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces individual income tax rate to flat 3.99% and eliminates federal deductions, providing tax relief per support indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · South Carolina · Senate Apr 2, 2026

S 682: Timber

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO ALLOW AN INCOME TAX CREDIT FOR A TIMBER CASUALTY LOSS IN A FEDERALLY DECLARED DISASTER AREA RESULTING FROM HURRICANE HELENE; AND BY AMENDING SECTION 12-6-1140, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO ALLOW A DEDUCTION FOR PAYMENTS RECEIVED FROM CERTAIN DISASTER RELIEF AGENCIES RESULTING FROM HURRICANE HELENE.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via income tax credit/deduction for disaster victims, reducing taxable income and advancing fiscal relief in disaster areas.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Carolina · House Mar 31, 2026

H 3368: Income tax on overtime pay

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO MODIFICATIONS TO GROSS INCOME FOR INDIVIDUAL INCOME TAX PURPOSES, SO AS TO EXCLUDE OVERTIME PAY AND CERTAIN BONUS PAY FROM GROSS INCOME.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes overtime pay from taxable income, providing tax relief to workers and reducing individual tax burden per tax code amendment.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExcludes overtime pay from taxable income, increasing workers' net earnings without reducing wages or benefits.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Carolina · Senate Feb 24, 2026

S 768: Homestead exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-250, RELATING TO THE HOMESTEAD EXEMPTION, SO AS TO INCREASE THE EXEMPTION TO ONE HUNDRED THOUSAND DOLLARS AND TO REDUCE THE AGE ELIGIBILITY TO SIXTY; BY AMENDING SECTION 12-37-266, RELATING TO THE HOMESTEAD EXEMPTION, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-280, RELATING TO THE HOMESTEAD EXEMPTION, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-290, RELATING TO THE HOMESTEAD EXEMPTION, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO GENERAL EXEMPTION FROM TAXES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 11-11-150, RELATING TO DEDUCTIONS FOR THE TRUST FUND FOR TAX RELIEF, SO AS TO MAKE A CONFORMING CHANGE; AND BY REPEALING SECTION 12-37-245 RELATING TO THE HOMESTEAD EXEMPTION.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption to $100k, reducing property tax burden for eligible homeowners - direct tax relief provision.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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 | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Carolina · Senate Mar 5, 2025

S 125: Property tax exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE THAT THE EXEMPTION FOR CERTAIN PROPERTY OF A NONPROFIT HOUSING CORPORATION ONLY APPLIES TO THE PERCENTAGE OF PROPERTY THAT EQUALS THE CORPORATION'S OWNERSHIP INTEREST IN THE PROPERTY, TO PROVIDE AN EXCEPTION, AND TO PROVIDE CERTAIN CERTIFICATION AND NOTICE REQUIREMENTS.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill narrows property tax exemption for nonprofits to ownership percentage, increasing state revenue by closing a potential loophole in tax policy.85% confidence ✗ HousingOpposes HousingBill restricts tax exemptions for nonprofit housing corporations to their ownership percentage, reducing financial support for affordable housing providers by limiting tax benefits.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · South Carolina · Senate Feb 11, 2025

S 167: South Carolina Waterways Protection Act

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "SOUTH CAROLINA WATERWAYS PROTECTION ACT"; BY ADDING SECTION 50-9-975 SO AS TO ESTABLISH THE SOUTH CAROLINA WATERWAYS PROTECTION FUND AND THE PURPOSES FOR WHICH REVENUES IN THE FUND MAY BE EXPENDED; AND BY ADDING SECTION 12-37-3215 SO AS TO REQUIRE THAT A TAX NOTICE FOR WATERCRAFT MUST INCLUDE A WATERWAYS PROTECTION FEE OF THREE DOLLARS.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $3 watercraft fee to fund waterways protection, establishing dedicated revenue stream for environmental program.95% confidence ✓ EnvironmentSupports EnvironmentEstablishes Waterways Protection Fund with dedicated $3 fee, directly advancing environmental conservation of water resources.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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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 | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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