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Voices. Knowledge. Solutions.

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3876
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Lee Hewitt
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Favorable report
Staff Summary

Summary of the bill as introduced: Adds the position of accommodations intermediary to facilitate the rental of accommodations.

House Subcommittee Action

04.23.2025 The House Ways and Means Property Tax subcommittee gave this bill a favorable report as amended. The amendment removes section 8 of the bill to maintain local authority to fairly and accurately collect the tax.

Senate Subcommittee Action

03.31.2026 The Senate Finance Natural Resources and Economic Development subcommittee gave this bill a favorable report.

03.25.2026 The Senate Finance Natural Resources and Economic Development subcommittee carried this bill over.

House Committee Action

04.30.2025 The House Ways and Means Committee gave this bill a favorable report as amended by the subcommittee.

Senate Committee Action

05.05.2026 The Senate Finance Committee gave this bill a favorable report as amended. The amendment allows the property owner to choose who is the merchant of record. The amendment also requires cities and towns to provide several data points to the SC Department of Revenue.