South CarolinaS 0866126th General Assembly (2025-2026)Senate

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "MUNICIPAL TAX RELIEF ACT" BY ADDING CHAPTER 41 TO TITLE 5 SO AS TO AUTHORIZE CERTAIN MUNICIPALITIES TO IMPOSE UP TO A ONE PERCENT SALES TAX TO PROVIDE PROPERTY TAX RELIEF TO OWNER-OCCUPIED HOMES AND TO FINANCE CERTAIN PROJECTS, TO SPECIFY THE MANNER IN WHICH THE TAX MUST BE IMPOSED AND ADMINISTERED AND THE MANNER IN WHICH THE PROPERTY TAX CREDIT IS CALCULATED.

Sponsored By: Jason Elliott (Republican)

Passed

Summary

Municipal Tax Relief Act

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Jason Elliott

    Republican • Senate

Cosponsors

  • Ross Turner

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 32 • No: 9

Senate vote 4/1/2026

(Municipal Tax Relief Act)2nd Reading

Yes: 32 • No: 9

Actions Timeline

  1. Referred to Committee on Ways and Means

    4/16/2026House
  2. Introduced and read first time

    4/16/2026House
  3. Read third time and sent to House

    4/15/2026Senate
  4. Roll call Ayes-32 Nays-9

    4/1/2026Senate
  5. Read second time

    4/1/2026Senate
  6. Amended

    4/1/2026Senate
  7. Committee report: Favorable Finance

    3/18/2026Senate
  8. Referred to Committee on Finance

    1/29/2026Senate
  9. Introduced and read first time

    1/29/2026Senate

Bill Text

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