All Roll Calls
Yes: 212 • No: 34
South CarolinaH 4589126th General Assembly (2025-2026)HouseWALLET
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.
Sponsored By: Leon D. "Doug" Gilliam (Republican)
Signed by Governor
Summary
Education Capital Improvements Sales and Use Tax
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 1 costs, 1 mixed.
More counties can add school sales tax
Beginning May 18, 2026, some counties that did not qualify before can adopt a school capital improvements sales tax. The county must only have the Article 1 local option sales tax and have had it for less than 10 years. The county must be fully inside one school district. It also must have collected less than $70,000 in state accommodations taxes in the most recent full fiscal year. Once a county uses this path and imposes the tax, it stays eligible to impose it again. If adopted, shoppers in that county pay an extra local sales tax for school buildings and similar projects.
New school tax with property tax offset
Beginning May 18, 2026, a county with two school districts that together cover the county, and that has no taxes under this chapter at the time of the vote, can adopt the education sales tax. If adopted, shoppers in that county pay an extra local sales tax. Ten percent of the tax must reduce property taxes by cutting the debt service part of the bill on general obligation bonds. The two districts must receive the money in the split shown in the county’s approving resolution. Once a county uses this path and imposes the tax, it stays eligible to impose it again.
Sponsors & Cosponsors
Sponsor
Leon D. "Doug" Gilliam
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 5/14/2026
(Education Capital Improvements Sales and Use Tax)Concur in Senate Amendments
Yes: 91 • No: 14
Senate vote • 5/13/2026
(Education Capital Improvements Sales and Use Tax)3rd Reading
Yes: 40 • No: 2
House vote • 4/23/2026
(Education Capital Improvements Sales and Use Tax)Passage of Bill
Yes: 81 • No: 18
Actions Timeline
Act No. 203
6/2/2026legislatureEffective date 05/18/26
6/2/2026legislatureSigned By Governor
5/18/2026GovernorRatified R 250
5/15/2026legislatureRoll call Yeas-91 Nays-14
5/14/2026HouseConcurred in Senate amendment and enrolled
5/14/2026HouseRoll call Ayes-40 Nays-2
5/13/2026SenateRead third time and returned to House with amendments
5/13/2026SenateAmended
5/13/2026SenateRead second time
5/12/2026SenateAmended
5/12/2026SenateCommittee report: Favorable Finance
4/29/2026SenateReferred to Committee on Finance
4/28/2026SenateIntroduced and read first time
4/28/2026SenateRead third time and sent to Senate
4/24/2026HouseUnanimous consent for third reading on next legislative day
4/23/2026HouseRoll call Yeas-81 Nays-18
4/23/2026HouseRead second time
4/23/2026HouseAmended
4/23/2026HouseCommittee report: Favorable with amendment Ways and Means
4/21/2026HouseReferred to Committee on Ways and Means
1/13/2026HouseIntroduced and read first time
1/13/2026HouseReferred to Committee on Ways and Means
12/16/2025HousePrefiled
12/16/2025House
Bill Text
Introduced
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