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2025-2026 Bill 5400: Education Capital Improvements Sales and Use Tax - South Carolina Legislature Online
South Carolina General Assembly
126th Session, 2025-2026
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H. 5400
STATUS INFORMATION
General Bill
Sponsors: Reps. Gatch, Brewer, M.M. Smith, Holman, Pedalino, Ford and Robbins
Companion/Similar bill(s): 4589
Document Path: LC-0554SA26.docx
Introduced in the House on March 24, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Education Capital Improvements Sales and Use Tax
HISTORY OF LEGISLATIVE ACTIONS
Date
Body
Action Description with journal page number
3/24/2026
House
Introduced and read first time (
House Journal-page 37
)
3/24/2026
House
Referred to Committee on
Ways and Means
(
House Journal-page 37
)
View the latest
legislative information
at the website
VERSIONS OF THIS BILL
03/24/2026
A bill
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
.
B
e it enacted by the General Assembly of the State of South Carolina:
S
ECTION 1.
S
ection
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 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) The resolution required pursuant to
Section
4-10-425
must be agreed to by a majority vote of the board of trustees
of each school district located in the county.
(
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.
S
ECTION
2. This act takes effect upon approval by the Governor.
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This web page was last updated on March 24, 2026 at 1:02 PM