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2025-2026 Bill 3371: Admissions tax exemption - South Carolina Legislature Online
South Carolina General Assembly
126th Session, 2025-2026
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Indicates New Matter
H. 3371
STATUS INFORMATION
General Bill
Sponsors: Rep. Hixon
Document Path: LC-0004DG25.docx
Introduced in the House on January 14, 2025
Introduced in the Senate on April 30, 2026
Last Amended on April 29, 2026
Currently residing in the Senate Committee on
Finance
Summary: Admissions tax exemption
HISTORY OF LEGISLATIVE ACTIONS
Date
Body
Action Description with journal page number
12/5/2024
House
Prefiled
12/5/2024
House
Referred to Committee on
Ways and Means
1/14/2025
House
Introduced and read first time (
House Journal-page 182
)
1/14/2025
House
Referred to Committee on
Ways and Means
(
House Journal-page 182
)
4/28/2026
House
Committee report: Favorable with amendment
Ways and Means
(
House Journal-page 4
)
4/29/2026
House
Amended (
House Journal-page 209
)
4/29/2026
House
Read second time (
House Journal-page 209
)
4/29/2026
House
Roll call Yeas-101 Nays-5 (
House Journal-page 210
)
4/30/2026
House
Read third time and sent to Senate (
House Journal-page 19
)
4/30/2026
Senate
Introduced and read first time (
Senate Journal-page 7
)
4/30/2026
Senate
Referred to Committee on
Finance
(
Senate Journal-page 7
)
View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/05/2024
04/28/2026
04/29/2026
Amended
April 29, 2026
H. 3371
Introduced
by Rep. Hixon
S. Printed 4/29/26--H.
Read the first time January 14, 2025
________
A bill
to amend the South Carolina Code of Laws by
amending Section
12-21-2420
, relating to admissions tax, so as to EXEMPT
ADMISSIONS CHARGED BY CERTAIN NONPROFIT BUSINESS LEAGUES AND CHAMBERS OF
COMMERCE.
Amend Title To Conform
B
e it enacted by the
General Assembly of the State of South Carolina:
S
ECTION
1.
S
ection
12-21-2420
of the S.C. Code is amended
by adding:
(
18) on
admissions charged by local chambers of commerce qualified under 501(c)(6) by
the Internal Revenue Service, which are not organized for profit, and no part
of whose earnings inure to the benefit of any private shareholder or
individual.
S
ECTION 2. This act takes effect upon approval
by the Governor.
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This web page was last updated on April 29, 2026 at 11:36 PM