Budget & Taxes (Tax Incentives)

in committee · South Carolina · House Jan 14, 2026

H 4925: Sales Tax Exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends sales tax exemption to datacenter-related entities, reducing state revenue and weakening tax base.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · South Carolina · House Jan 20, 2026

H 4578: Property Tax Exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-250, RELATING TO HOMESTEAD EXEMPTION FOR TAXPAYERS SIXTY-FIVE YEARS OF AGE AND OVER OR THOSE TOTALLY AND PERMANENTLY DISABLED OR LEGALLY BLIND, SO AS TO PROVIDE THAT THE HOMESTEAD EXEMPTION DOES NOT APPLY TO CERTAIN MILLAGE IMPOSED FOR SERVICING THE GENERAL OBLIGATION DEBT OF A SCHOOL DISTRICT.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves homestead exemption for seniors/disabled on school district debt millage, increasing their property tax burden per bill's amendment to Section 12-37-250.95% confidence ✓ EducationSupports EducationRemoves homestead exemption for school district debt millage, increasing potential school funding revenue by expanding taxable base for education-related debt servicing.95% confidence ✗ HousingOpposes HousingBill removes property tax exemption for school district debt millage, increasing tax burden on seniors/disabled homeowners, reducing affordability support for vulnerable housing occupants.90% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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signed · South Carolina · House May 19, 2025

H 3800: Sales tax exemption

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON DURABLE MEDICAL EQUIPMENT, SO AS TO DELETE AN ELIGIBILITY REQUIREMENT THAT THE SELLER HAVE A PRINCIPAL PLACE OF BUSINESS IN THIS STATE. - RATIFIED TITLE

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves in-state seller requirement for medical equipment tax exemption, expanding exemptions and reducing potential state tax revenue.85% confidence ✓ HealthcareSupports HealthcareRemoves business location requirement for DME tax exemption, increasing access to medical equipment and lowering costs for patients.90% confidence

Sub-Topics Sales Tax Tax Incentives

signed · South Carolina · Senate May 26, 2026

S 439: Manufacturing property tax exemption

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT FOR THE EXEMPTION ON CERTAIN MANUFACTURING PROPERTY. - RATIFIED TITLE

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases property tax exemption reimbursement, reducing state revenue from manufacturing property taxes.85% confidence

Sub-Topics Property Tax Tax Incentives

in committee · South Carolina · House Feb 25, 2025

H 4092: Sales Tax Holiday

South Carolina's H. 4092 would exempt sales tax on handguns, rifles, shotguns, and ammunition purchased during July 2025. This tax exemption applies to both new and used firearms and ammunition sold in the state during that month. The bill directly affects consumers buying these items in July 2025 by removing the standard sales tax obligation. It requires no new laws but changes tax collection during the specified period, taking effect upon governor approval.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTemporary tax exemption on firearms reduces state revenue during July 2025, weakening budget fiscal position.90% confidence

Sub-Topics Sales Tax 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 · Senate May 6, 2025

S 654: 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 CERTAIN ITEMS SOLD TO INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for providers, reducing state tax revenue and weakening fiscal management without explicit budgetary benefits.95% confidence

Sub-Topics Sales Tax Tax Incentives

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