# South Carolina H 4303: AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-620, RELATING TO TAX RATES ON PRODUCTS CONTAINING TOBACCO, SO AS TO PROVIDE FOR A TAX ON CIGARETTES FOR HEATING AND CERTAIN VAPOR PRODUCTS AND ELECTRONIC CIGARETTES.

South Carolina H 4303, AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-620, RELATING TO TAX RATES ON PRODUCTS CONTAINING TOBACCO, SO AS TO PROVIDE FOR A TAX ON CIGARETTES FOR HEATING AND CERTAIN VAPOR PRODUCTS AND ELECTRONIC CIGARETTES., is a 126th General Assembly (2025-2026) House bill sponsored by Gil Gatch (Republican); status signed, last action 2026-06-05 (Effective date 05/19/2026); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SC-H4303-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Carolina H 4303
- State: South Carolina
- Session: 126th General Assembly (2025-2026)
- Title: AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-620, RELATING TO TAX RATES ON PRODUCTS CONTAINING TOBACCO, SO AS TO PROVIDE FOR A TAX ON CIGARETTES FOR HEATING AND CERTAIN VAPOR PRODUCTS AND ELECTRONIC CIGARETTES.
- Status: signed
- Chamber: House
- Introduced: 2025-04-03
- Last action: 2026-06-05, Effective date 05/19/2026
- Sponsor: Gil Gatch (Republican)
- Cosponsors: 11
- Touches household money: yes
- Roll calls: 3 (220 yes, 28 no in all)
- Economic provisions PRIA read: 1

## Summary

Cigarettes for heating

## Bill overview: provisions PRIA read

- New taxes on cigarettes and vapes: cost, low. Beginning October 1, 2025, South Carolina adds new taxes on cigarettes, heated tobacco, and vape liquid. Rates are $0.0035 per smoking cigarette, $0.021375 per heating cigarette, 5% of the manufacturer’s price on other tobacco, and $0.05 per milliliter of nicotine liquid. Money from the heating‑cig…

## Sponsors and cosponsors

- Sponsor: Gil Gatch (Republican), House
- Cosponsor: Gary S. Brewer, Jr. (Republican), House
- Cosponsor: Gilda Cobb-Hunter (Democrat), House
- Cosponsor: Craig A. Gagnon (Republican), House
- Cosponsor: Thomas Duval "Val" Guest, Jr. (Republican), House
- Cosponsor: Brandon Guffey (Republican), House
- Cosponsor: Lonnie Hosey (Democrat), House
- Cosponsor: Marvin "Mark" Smith (Republican), House
- Cosponsor: J. Todd Rutherford (Democrat), House
- Cosponsor: Heath Sessions (Republican), House
- Cosponsor: J. David Weeks (Democrat), House
- Cosponsor: Richard L. "Richie" Yow (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-14 | House | (Cigarettes for heating)Concur in Senate Amendments | pass | 91 | 18 |   |
| 2026-05-13 | Senate | (Cigarettes for heating)3rd Reading | pass | 36 | 4 |   |
| 2025-05-01 | House | (Cigarettes for heating)Passage of Bill | pass | 93 | 6 | 1 |

## Actions (24)

- 2026-06-05: Effective date 05/19/2026 (legislature)
- 2026-06-03: Act No. 234 (legislature)
- 2026-05-19: Signed By Governor (Governor)
- 2026-05-15: Ratified R 247 (legislature)
- 2026-05-14: Roll call Yeas-91 Nays-18 (House)
- 2026-05-14: Concurred in Senate amendment and enrolled (House)
- 2026-05-13: Roll call Ayes-36 Nays-4 (Senate)
- 2026-05-13: Read third time and returned to House with amendments (Senate)
- 2026-05-13: Amended (Senate)
- 2026-05-13: Committee Amendment Adopted (Senate)
- 2026-05-12: Read second time (Senate)
- 2026-03-18: Committee report: Favorable with amendment Finance (Senate)
- 2025-05-06: Referred to Committee on Finance (Senate)
- 2025-05-06: Introduced and read first time (Senate)
- 2025-05-02: Read third time and sent to Senate (House)
- 2025-05-01: Unanimous consent for third reading on next legislative day (House)
- 2025-05-01: Roll call Yeas-93 Nays-6 (House)
- 2025-05-01: Read second time (House)
- 2025-05-01: Amended (House)
- 2025-04-30: Committee report: Favorable with amendment Ways and Means (House)
- 2025-04-24: Member(s) request name added as sponsor: Yow (House)
- 2025-04-09: Member(s) request name added as sponsor: Hosey (House)
- 2025-04-03: Referred to Committee on Ways and Means (House)
- 2025-04-03: Introduced and read first time (House)

## Bill text

- Introduced: [HTML](https://www.scstatehouse.gov/sess126_2025-2026/bills/4303.htm)

## Related bills

- S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO ALLOW THE COUNTY TO INSTEAD ENFORCE AE STANDARDS IN GEORGETOWN COUNTY'S FLOOD DAMA… (became law)
- S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION COMMITTEE, SO AS TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATIO… (signed)
- H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD OF EDUCATION, SO AS TO CLARIFY THE METHOD BY WHICH PERSONS FILE TO BECOME A CANDI… (signed)
- S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDUCATION, RELATING TO DETERMINATION OF RATES OF TUITION AND FEES, DESIGNATED AS RE… (signed)
- S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RECEIVE A MONTHLY LEGISLATIVE EXPENSE ALLOWANCE OF ONE THOUSAND DOLLARS; TO PROVID… (signed)
- H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING AS PROVIDED FOR IN CHAPTER 3, TITLE 61 TO MAY 1, 2026. (signed)

## Sources
- [Introduced (HTML)](https://www.scstatehouse.gov/sess126_2025-2026/bills/4303.htm)

## Related
- [S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO AL…](https://policyrisk.com/state-bill/SC-S0623-2025-2026)
- [S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION…](https://policyrisk.com/state-bill/SC-S0586-2025-2026)
- [H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD O…](https://policyrisk.com/state-bill/SC-H5653-2025-2026)
- [S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDU…](https://policyrisk.com/state-bill/SC-S1062-2025-2026)
- [S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RE…](https://policyrisk.com/state-bill/SC-S0779-2025-2026)
- [H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING…](https://policyrisk.com/state-bill/SC-H5261-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SC-H4303-2025-2026 (as of 2026-10-12).