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2025-2026 Bill 4589: Education Capital Improvements Sales and Use Tax
South Carolina General Assembly
126th Session, 2025-2026
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A203, R250, H4589
STATUS INFORMATION
General Bill
Sponsors: Rep. Gilliam
Companion/Similar bill(s): 5400
Document Path: LC-0401SA26.docx
Introduced in the House on January 13, 2026
Introduced in the Senate on April 28, 2026
Last Amended on May 13, 2026
Currently residing in the House
Governor's Action: May 18, 2026, Signed
Summary: Education Capital Improvements Sales and Use Tax
HISTORY OF LEGISLATIVE ACTIONS
Date
Body
Action Description with journal page number
12/16/2025
House
Prefiled
12/16/2025
House
Referred to Committee on
Ways and Means
1/13/2026
House
Introduced and read first time (
House Journal-page 30
)
1/13/2026
House
Referred to Committee on
Ways and Means
(
House Journal-page 30
)
4/21/2026
House
Committee report: Favorable with amendment
Ways and Means
(
House Journal-page 6
)
4/23/2026
House
Amended (
House Journal-page 30
)
4/23/2026
House
Read second time (
House Journal-page 30
)
4/23/2026
House
Roll call Yeas-81 Nays-18 (
House Journal-page 32
)
4/23/2026
House
Unanimous consent for third reading on next
legislative day (
House Journal-page 33
)
4/24/2026
House
Read third time and sent to Senate (
House Journal-page 2
)
4/28/2026
Senate
Introduced and read first time (
Senate Journal-page 10
)
4/28/2026
Senate
Referred to Committee on
Finance
(
Senate Journal-page 10
)
4/29/2026
Senate
Committee report: Favorable
Finance
(
Senate Journal-page 18
)
5/12/2026
Senate
Amended (
Senate Journal-page 43
)
5/12/2026
Senate
Read second time (
Senate Journal-page 43
)
5/13/2026
Senate
Amended (
Senate Journal-page 51
)
5/13/2026
Senate
Read third time and returned to House with amendments (
Senate Journal-page 51
)
5/13/2026
Senate
Roll call Ayes-40 Nays-2 (
Senate Journal-page 51
)
5/14/2026
House
Concurred in Senate amendment and enrolled (
House Journal-page 30
)
5/14/2026
House
Roll call Yeas-91 Nays-14 (
House Journal-page 30
)
5/15/2026
Ratified R 250
5/18/2026
Signed By Governor
6/2/2026
Effective date 05/18/26
6/2/2026
Act No. 203
View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/17/2025
04/21/2026
04/23/2026
04/29/2026
05/12/2026
05/13/2026
05/13/2026-A
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.
(A203, R250, H4589)
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-10-470, RELATING TO COUNTIES IN WHICH THE EDUCATION CAPITAL IMPROVEMENTS SALES AND USE TAX MAY BE IMPOSED, SO AS TO PROVIDE ADDITIONAL AUTHORIZATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
Education Capital Improvements Sales and Use Tax
SECTION 1. Section 4-10-470 of the S.C. Code is amended by adding:
(G)(1) The Education Capital Improvements Sales and Use Tax authorized by this article also may be imposed in a county which does not meet the collection requirements of subsection (A) so long as the county is only imposing the local option sales tax imposed pursuant to Article 1, and the county has only imposed that tax for less than ten years as of the date of the imposition of the education capital improvements sales tax authorized in this article and:
(a) the county in which the tax is to be imposed is encompassed completely by one entire school district; and
(b) the county collected less than seventy thousand dollars in state accommodations taxes as imposed pursuant to Section 12-36-920(A) in the most recent fiscal year for which full collection figures are available.
(2) Once a county meets this threshold, it thereafter remains eligible to impose this tax pursuant to this subsection.
(3) Notwithstanding Section 4-10-125, the approving resolution required pursuant to Section 4-10-25 must be adopted by the county's governing body.
(H)(1) The Education Capital Improvements Sales and Use Tax authorized by this article also may be imposed in a county which does not meet the collection requirements of subsection (A) so long as the county in which the tax is to be imposed:
(a) has two school districts which encompasses the entire county area in which the tax is to be imposed; and
(b) imposes no taxes pursuant to this chapter at the time of the referendum.
(2) Notwithstanding any other provision of this article, if the Education Capital Improvements Sales and Use Tax is imposed pursuant to this subsection, then:
(a) ten percent of the proceeds must be used to provide property tax relief by using the proceeds to offset the existing debt service millage levy on general obligation bonds pursuant to Section 4-10-445; and
(b) the tax revenue distributed to each district must be in the proportion agreed to and reflected in the resolution required pursuant to Section 4-10-425.
(3) Notwithstanding Section 4-10-425, the approving resolution required pursuant to Section 4-10-425 must be adopted by the county's governing body.
(4) Once a county meets the provisions of item (1) and imposes the Education Capital Improvements Sales and Use Tax, it thereafter remains eligible to impose this tax pursuant to this subsection.
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 15th day of May, 2026.
Approved the 18th day of May, 2026.
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This web page was last updated on
June 2, 2026 at 10:55 AM