Budget & Taxes

in committee · South Carolina · House Feb 19, 2026

H 3279: SC Equine Promotion Act

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING CHAPTER 23 TO TITLE 47 SO AS TO CREATE THE "SOUTH CAROLINA EQUINE PROMOTION ACT," TO DEFINE NECESSARY TERMS, TO ESTABLISH THE EQUINE PROMOTION BOARD, TO PROVIDE FOR THE COMPOSITION OF THE BOARD AND THE TERMS OF THE BOARD MEMBERS, TO IMPOSE AN ASSESSMENT ON ALL COMMERCIAL FEED AND CUSTOM BLENDS LABELED FOR EQUINE USE, TO PROVIDE HOW THE FUNDS MAY BE USED TO PROMOTE THE EQUINE INDUSTRY IN SOUTH CAROLINA, AND TO REQUIRE AN ANNUAL AUDIT OF THE EQUINE PROMOTION FUND.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes assessment on equine feed to fund industry promotion, creating new tax revenue and directing spending for equine industry development within budget framework.92% confidence

Sub-Topics Audits & Accountability

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in committee · South Carolina · House Jan 14, 2025

H 3378: Property tax exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-2120, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT ALL PROPERTY FROM TAXATION AND PROVIDE A DOLLAR-FOR-DOLLAR REIMBURSEMENT TO POLITICAL SUBDIVISIONS.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts all property from taxes, providing tax relief; reimbursement ensures local funding continuity without reducing revenue.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · South Carolina · Senate Jan 15, 2025

S 211: Ad Valorem tax

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO CLASSES OF PROPERTY THAT ARE EXEMPT FROM AD VALOREM TAXATION, SO AS TO PROVIDE THAT CURRENT VOLUNTEER FIREFIGHTERS ARE ELIGIBLE FOR THE TAX EXEMPTION ON PROPERTY THEY OWN.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for volunteer firefighters, reducing property tax burden - direct tax relief aligning with support indicators for lower/middle-income groups.90% confidence

Sub-Topics Tax Incentives

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in committee · South Carolina · House Jan 14, 2025

H 3379: Nonprofit sales tax exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SALES MADE TO A NONPROFIT ORGANIZATION WITH FEDERAL TAX-EXEMPT STATUS.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts nonprofits from sales tax, reducing state tax revenue and weakening fiscal management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · South Carolina · House Jan 14, 2025

H 3493: Tax credit

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3805 SO AS TO PROVIDE A TAX CREDIT FOR A TAXPAYER THAT CONTRACTS WITH A SMALL BUSINESS WHICH NECESSITATES THE SMALL BUSINESS HIRING ADDITIONAL FULL-TIME EMPLOYEES.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit for taxpayers contracting with small businesses that hire additional employees, providing direct tax relief to encourage job growth and small business hiring.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit to incentivize small business hiring of full-time employees, directly advancing employment opportunities without restricting labor protections.85% confidence

Sub-Topics Tax Credits Tags Small Business

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in committee · South Carolina · Senate Jan 21, 2025

S 252: Income tax credit for conservation

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3515, RELATING TO THE STATE INCOME TAX CREDIT FOR CONSERVATION OR A QUALIFIED CONSERVATION CONTRIBUTION OF REAL PROPERTY, SO AS TO PROVIDE THAT THE CREDIT EQUALS TWENTY-FIVE PERCENT OF THE TOTAL VALUE OF THE GIFT RATHER THAN TWENTY-FIVE PERCENT OF THE CHARITABLE DEDUCTION FOR THE GIFT ALLOWED ON THE TAXPAYER'S FEDERAL INCOME TAX RETURN, TO INCREASE THE MAXIMUM ANNUAL CREDIT ALLOWED A TAXPAYER FROM FIFTY-TWO THOUSAND FIVE HUNDRED DOLLARS TO ONE HUNDRED FIFTY THOUSAND DOLLARS, TO ADJUST THE MAXIMUM ANNUAL CREDIT FOR INCREASES IN THE CONSUMER PRICE INDEX, AND TO DELETE OBSOLETE PROVISIONS.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit for conservation by raising maximum annual credit, expanding tax relief for taxpayers through higher credit amount.95% confidence ✓ EnvironmentSupports EnvironmentBill provides tax credit for conservation donations, incentivizing land preservation and environmental protection through increased financial incentives for conservation contributions.95% confidence

Sub-Topics Income Tax Tax Credits Conservation

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in committee · South Carolina · Senate Mar 18, 2025

S 462: Sales tax exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CAPITAL EQUIPMENT PURCHASED BY SCHOOL DISTRICTS, COUNTIES, OR MUNICIPALITIES FOR USE ON CAPITAL PROJECTS.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts school districts/counties from sales tax on capital equipment, providing tax relief for government infrastructure spending.95% confidence ✓ EducationSupports EducationExempts sales tax on school capital equipment, reducing costs for infrastructure projects and effectively increasing school funding for facilities.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · South Carolina · House Apr 30, 2025

H 4458: Income tax rates

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-510, RELATING TO THE INDIVIDUAL INCOME TAX, SO AS TO REDUCE THE TOP MARGINAL RATE TO FIVE PERCENT.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces top marginal income tax rate, decreasing state revenue and weakening fiscal management.90% confidence

Sub-Topics Business Taxes Income Tax

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in committee · South Carolina · House Jan 14, 2025

H 3329: Sales Tax Exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS SO AS TO PROVIDE A SALES TAX EXEMPTION FOR DIAPERS AND TOILET PAPER.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax exemption for essential items (diapers/toilet paper), reducing tax burden on lower-income households.95% confidence

Sub-Topics Sales Tax Tax Incentives

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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

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