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H4057 - Railroad crossing fees

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
4057
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Gary S. Brewer Jr.
Category
Finance, Revenue, Taxes
Committee
House Labor, Commerce and Industry Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Caps the amount of fees that public utilities are required to pay for railroad license agreements.

H4028 - Millage increases for fire protection districts

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
4028
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Cody T. Mitchell
Rep. Richard L. Yow
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Allows the governing body of a rural county to suspend the millage limitation for the purpose of supporting a fire protection district.

H4008 - Impact fees

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
4008
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Rosalyn D. Henderson-Myers
Rep. Wendell K. Jones
Rep. Lonnie Hosey
Rep. Annie E. McDaniel
Rep. Jermaine Johnson Sr.
Rep. Jerry Govan
Rep. William "Bill" Clyburn
Rep. Tiffany Spann-Wilder
Rep. Kambrell H. Garvin
Rep. Wendell G. Gilliard
Rep. Carl L. Anderson
Rep. Terry Alexander
Rep. JA Moore
Rep. J. Todd Rutherford
Category
Finance, Revenue, Taxes
Committee
House Judiciary Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Authorizes a county or municipality to impose a one-time impact fee on private developers for each new residential and commercial unit within the county or municipality. 

H3997 - Income tax deductions for first responders

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3997
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Brandon L. Cox
Rep. Harriet Holman
Rep. Mark. Smith
Rep. Sylleste H. Davis
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Includes county and municipal public works employees who may be deployed in emergencies in the definition of first responders to receive an income tax deduction.

H3951 - Enacts the Tenant Protection Act of 2025

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3951
Session
2025 - 2026
Chamber
House
Sponsor
Rep. William G. "Bill" Herbkersman
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Allows a property tax exemption limiting the increase in property tax value following an assessable transfer of interest when the property will be subject to a 6% assessment ratio.

H3853 - Redevelopment fees

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3853
Session
2025 - 2026
Chamber
House
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Removes an annual maximum redevelopment fee remitted by the SC Department of Revenue and also removes the sunset provision. 

H3911 - Capital use sales tax for workforce housing

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3911
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Sylleste H. Davis
Rep. Mark. Smith
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Allow proceeds from the capital use sales tax to be used for workforce housing.

S317 - Boat taxes

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
317
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. Stephen L. Goldfinch
Category
Finance, Revenue, Taxes
Committee
Senate Finance Committee
Status
Carried over
Staff Summary

Summary of the bill as introduced: Allows a 50% exemption of property taxes on the fair market value of watercraft.

Senate Subcommittee Action

02.12.2026 The Senate Finance Property Taxation subcommittee carried this bill over.

04.15.2025 The Senate Finance Property Taxation subcommittee carried this bill over.

02.11.2025 The Senate Finance Property Taxation subcommittee carried this bill over.

S125 - Property tax exemption for nonprofit housing

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
125
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. Michael Johnson
Sen. Ed Sutton
Category
Finance, Revenue, Taxes
Committee
Senate Finance Committee
Status
Favorable report
Staff Summary

Summary of the bill as introduced: Creates a property tax exemption for a nonprofit housing corporation for a percentage that equals the corporation’s ownership interest in the property. 

Senate Subcommittee Action

02.11.2025 The Senate Finance Property Taxation subcommittee gave this bill a favorable report as amended. The amendment extends the effective date to 2026.

02.06.2025 The Senate Finance Property Taxation subcommittee carried this bill over.

Senate Committee Action

02.18.2025 The Senate Finance Committee gave this bill a favorable report as amended by the subcommittee.

H3876 - Accommodations taxes

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.