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H3371 • 2026

Admissions tax exemption

Admissions tax exemption

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Rep. Hixon
Last action
2026-04-30
Official status
Referred to Committee on Finance ( Senate Journal-page 7 )
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Admissions tax exemption

Admissions tax exemption

What This Bill Does

  • Admissions tax exemption

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-30 House

    Read third time and sent to Senate ( House Journal-page 19 )

  2. 2026-04-30 Senate

    Introduced and read first time ( Senate Journal-page 7 )

  3. 2026-04-30 Senate

    Referred to Committee on Finance ( Senate Journal-page 7 )

  4. 2026-04-29 House

    Amended ( House Journal-page 209 )

  5. 2026-04-29 House

    Read second time ( House Journal-page 209 )

  6. 2026-04-29 House

    Roll call Yeas-101 Nays-5 ( House Journal-page 210 )

  7. 2026-04-28 House

    Committee report: Favorable with amendment Ways and Means ( House Journal-page 4 )

  8. 2025-01-14 House

    Introduced and read first time ( House Journal-page 182 )

  9. 2025-01-14 House

    Referred to Committee on Ways and Means ( House Journal-page 182 )

  10. 2024-12-05 House

    Prefiled

  11. 2024-12-05 House

    Referred to Committee on Ways and Means

Official Summary Text

Admissions tax exemption

Current Bill Text

Read the full stored bill text
2025-2026 Bill 3371: Admissions tax exemption - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
Download
This Bill
in Microsoft Word Format
Indicates Matter Stricken
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.

----XX----

This web page was last updated on April 29, 2026 at 11:36 PM