Budget & Taxes

in committee · South Carolina · House Jan 13, 2026

H 4599: Homestead Exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-250, RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION ALLOWED FOR PERSONS WHO ARE OVER THE AGE OF SIXTY-FIVE YEARS, DISABLED, OR LEGALLY BLIND, SO AS TO INCREASE THE EXEMPTION AMOUNT FROM THE FIRST FIFTY THOUSAND DOLLARS TO THE FIRST ONE HUNDRED FIFTY THOUSAND DOLLARS OF THE FAIR MARKET VALUE OF THE HOMESTEAD; AND BY REPEALING SECTION 12-37-245 RELATING TO AN OBSOLETE REFERENCE TO THE HOMESTEAD EXEMPTION.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for seniors/disabled, reducing their tax burden per Section 12-37-250 amendment.90% confidence ✓ HousingSupports HousingIncreases homestead tax exemption for seniors/disabled, reducing property tax burden and enhancing housing affordability for vulnerable homeowners.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · South Carolina · House Jan 30, 2026

H 4608: Property Tax Classification

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO PROPERTY TAX CLASSIFICATIONS AND ASSESSMENT RATIOS, SO AS TO PROVIDE THAT LEGAL RESIDENCES INCLUDE CERTAIN DWELLINGS LOCATED ON THE SAME PROPERTY AND INCLUDING THOSE OCCUPIED BY IMMEDIATE FAMILY MEMBERS OF THE OWNER OF THE INTEREST.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends property tax classifications to include family-occupied dwellings, likely providing tax relief for homeowners, aligning with tax relief indicators.85% confidence

Sub-Topics Property Tax

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in committee · South Carolina · House Jan 21, 2026

H 4597: 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 FOR CERTAIN PROPERTY TAX EXEMPTIONS FOR INDIVIDUALS OVER THE AGE OF SIXTY-FIVE.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing tax burden on a demographic often associated with lower income.85% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · South Carolina · House May 6, 2026

H 4600: 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 EXEMPT A CERTAIN PERCENT OF THE FAIR MARKET OF AN OWNER-OCCUPIED RESIDENTIAL PROPERTY IF THE OWNER IS A VETERAN WITH A SERVICE-CONNECTED DISABILITY.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax exemption for veterans with service-connected disabilities, offering direct tax relief to a specific lower-income group per Budget & Taxes indicators.95% confidence ✓ VeteransSupports VeteransProvides property tax exemption for veterans with service-connected disabilities, directly expanding financial benefits for veterans.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Healthcare

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signed · South Carolina · House Jun 2, 2026

H 4589: Education Capital Improvements Sales and Use Tax

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

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes counties to impose sales/use tax specifically for education capital improvements, directly funding public infrastructure through dedicated tax revenue.95% confidence

Sub-Topics Sales Tax

in committee · South Carolina · House Feb 5, 2025

H 3365: Eliminate the Marriage Tax Penalty Act

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "ELIMINATE THE MARRIAGE TAX PENALTY ACT" BY ADDING SECTION 12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT RETURN.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for married couples by allowing lower tax calculation, reducing state tax liability for eligible filers under specific conditions.95% confidence

Sub-Topics Income Tax

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in committee · South Carolina · House Jan 14, 2025

H 3338: Sales tax exemption

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

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers from sales tax, providing direct tax relief for essential household items, aligning with support indicators for lower-income families.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · South Carolina · House Feb 13, 2025

H 3997: First responders

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS FOR FIRST RESPONDERS, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO MAY BE DEPLOYED IN EMERGENCIES; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCLUDE THE SURVIVING SPOUSES OF COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES KILLED WHILE DEPLOYED IN EMERGENCIES; BY AMENDING SECTION 42-7-90, RELATING TO THE DEFINITION OF "FIRST RESPONDER" FOR PURPOSES OF RECEIVING WORKERS' COMPENSATION AWARD PAYMENTS BY THE STATE ACCIDENT FUND, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO MAY BE DEPLOYED IN EMERGENCIES; AND BY AMENDING SECTION 44-130-20, RELATING TO THE DEFINITION OF "FIRST RESPONDER" IN THE SOUTH CAROLINA OVERDOSE PREVENTION ACT, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO MAY BE DEPLOYED IN EMERGENCIES.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax deductions and property tax exemptions for public works employees and their families, providing tax relief to public sector workers.95% confidence

Sub-Topics Income Tax Property Tax

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in committee · South Carolina · House May 28, 2025

H 3779: Gross income

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO GROSS INCOME, COMPUTATION OF GROSS INCOME, AND MODIFICATIONS TO GROSS INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO EXCLUDE TIPS FROM THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, AND TO DEFINE TIPS.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes tips from taxable income computation, reducing tax burden for service workers (tax relief for lower/middle income).95% confidence

Sub-Topics Income Tax

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in committee · South Carolina · House Jan 14, 2025

H 3467: School district surplus land

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 AN EXEMPTION FOR CERTAIN AFFORDABLE HOUSING; AND BY ADDING SECTION 59-17-180 SO AS TO PROVIDE THAT A SCHOOL DISTRICT IS AUTHORIZED TO USE SURPLUS LAND FOR THE DEVELOPMENT OF CERTAIN AFFORDABLE HOUSING.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for affordable housing, providing tax relief and supporting housing affordability under fiscal policy.90% confidence ✓ HousingSupports HousingBill authorizes school districts to use surplus land for affordable housing development and provides property tax exemptions for such housing, directly advancing affordable housing initiatives.95% confidence

Sub-Topics Property Tax Affordable Housing Property Development Property Taxes

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