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S211 - Property tax exemptions for firefighters

Advocacy Initiative
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Priority Bill
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Bill Number
211
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. A. Shane Massey
Category
Finance, Revenue, Taxes
Committee
Senate Finance Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Exempts property of current volunteer firefighters from property taxes. 

S171 - Waste tire disposal fees

Advocacy Initiative
Off

Priority Bill
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Bill Number
171
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. Mike Gambrell
Sen. Billy Garrett
Category
Finance, Revenue, Taxes
Committee
Senate Labor, Commerce, and Industry Committee
Status
Favorable report
Staff Summary

Summary of the bill as introduced: Allows a county to charge up to $400 per tire as a tipping fee for waste tire disposal. 

Senate Subcommittee Action

02.12.2025 The Senate Labor, Commerce and Industry Professions and Occupations subcommittee gave this bill a favorable report as amended. The amendment excludes farm and agricultural tires from the fee.

House Committee Action

04.30.2025 The House Labor, Commerce and Industry Committee gave this bill a favorable report.

Senate Committee Action

02.13.2025 The Senate Labor, Commerce and Industry Committee gave this bill a favorable report as amended by the subcommittee.

S163 - Local zoning and digital asset mining

Advocacy Initiative
Off

Priority Bill
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Bill Number
163
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. Daniel B. "Danny" Verdin III
Category
Finance, Revenue, Taxes
Committee
Senate Banking and Insurance Committee
Status
Favorable report
Staff Summary

Summary of the bill as introduced: Prohibits a governing authority from accepting or requiring a payment using central bank digital currency. The bill also prohibits a political subdivision from placing zoning restrictions on digital asset mining businesses that do not generally apply to other businesses in the area. 

House Subcommittee Action

03.03.2026 The House Labor, Commerce and Industry Business and Commerce subcommittee gave this bill a favorable report.

Senate Subcommittee Action

02.19.2025 The Senate Banking and Insurance Banking subcommittee gave this bill a favorable report as amended. The amendment removes subsection A under Section 34-47-40.

01.29.2025 The Senate Banking and Insurance Banking subcommittee carried this bill over.

House Committee Action

03.05.2026 The House Labor, Commerce and Industry Committee gave this bill a favorable report.

Senate Committee Action

02.26.2025 The Senate Banking and Insurance Committee gave this bill a favorable report as amended. The amendment only made technical changes.

H3648 - Enacts the Budget Transparency Act

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3648
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Rob Harris
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Requires city and county councils to make additional information about their budgets and employee compensation on their websites. 

H3298 - Overtime income tax exemption

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3298
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Thomas Beach
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Exempts overtime income from certain taxes.

S13 - Tax deductions for 529 accounts

Advocacy Initiative
Off

Priority Bill
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Bill Number
13
Session
2025 - 2026
Chamber
Senate
Sponsor
Sen. Luke A. Rankin
Category
Finance, Revenue, Taxes
Committee
Senate Education Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Allows an employer to match an employee's deductible contribution to a 529 account. 

H3513 - Local hospitality taxes

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3513
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Leonidas E. "Leon" Stavrinakis
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Prohibits a local governing body from imposing a late penalty on local hospitality tax payments received within seven days of the due date.

H3511 - Homestead property tax exemption amount

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3511
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Thomas E. "Tommy" Pope
Rep. Robby Robbins
Rep. M. Brian Lawson
Rep. Cody T. Mitchell
Rep. David Martin
Rep. Donald G. "Don" Chapman
Rep. Fawn M. Pedalino
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Increases the homestead property tax exemption amount from the first $50,000 to the first $100,000 of the fair market value of the property.

H3497 - Liquor liability insurance

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3497
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Wm. Weston J. Newton
Rep. Christopher S. "Chris" Wooten
Rep. Thomas E. "Tommy" Pope
Rep. Donald G. "Don" Chapman
Rep. Cally R. "Cal" Forrest
Category
Finance, Revenue, Taxes
Committee
House Judiciary Committee
Status
Favorable report
Staff Summary

Summary of the bill as introduced: Allows a captive insurance company to provide liquor liability insurance. 

House Subcommittee Action

02.26.2025 The House Judiciary Constitutional Laws subcommittee gave this bill a favorable report as amended. The amendments enhance DUI penalties, allow for entities to qualify for liquor liability mitigation programs after 60 days rather than 180 days, and purport to close the alcohol joint and several liability loophole.

02.12.2025 The House Judiciary Constitutional Laws subcommittee took testimony from stakeholders but did not take action on the bill.

02.06.2025 The House Judiciary Constitutional Laws subcommittee took testimony from stakeholders but did not take action on the bill.

House Committee Action

03.04.2025 The House Judiciary Committee gave this bill a favorable report as amended. The amendment requires the SC Department of Revenue to provide an annual report summarizing the effectiveness of legislation on liquor liability rates and cleans up trier of fact langauge. 

H3469 - Enacts the Accessory Dwelling Unit Affordable Housing Incentive Act

Advocacy Initiative
Off

Priority Bill
Off

Bill Number
3469
Session
2025 - 2026
Chamber
House
Sponsor
Rep. Wendell K. Jones
Category
Finance, Revenue, Taxes
Committee
House Ways and Means Committee
Status
Introduced
Staff Summary

Summary of the bill as introduced: Provides a property tax exemption for certain accessory dwelling units.