SECTION 118 - X910 - STATEWIDE REVENUE

118.1. (SR: Year End Cutoff) Unless specifically authorized herein, the appropriations provided in Part IA of this act as ordinary expenses of the State Government shall lapse on July 31, 2027. State agencies are required to submit all current fiscal year input documents and all electronic workflow for accounts payable transactions to the Office of Comptroller General by July 14, 2027. Appropriations for Permanent Improvements, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Fiscal Accountability Authority and Joint Bond Review Committee, toward the accomplishment of the purposes for which the appropriations were provided. Appropriations for other specific purposes aside from ordinary operating expenses, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Fiscal Accountability Authority, toward the accomplishment of the purposes for which the appropriations were provided.

118.2. (SR: Titling of Real Property) It is the intent of the General Assembly to establish a comprehensive central property and office facility management process to plan for the needs of state government agencies and to achieve maximum efficiency and economy in the use of state owned or state leased real properties. The Department of Administration is directed to identify all state owned properties whether titled in the name of the state or an agency or department, and all agencies and departments of state government are upon request to provide the department all documents related to the title and acquisition of the real properties that are occupied or used by the agency or titled in the name of the agency. Except for any properties where the department determines title should not be in the name of the State because the properties are subject to reverter clauses or other restraints on the property, or where the department determines the state would be best served by not receiving title, and with the exception of properties, highways and roadways owned by the Department of Transportation, title of any property held by or acquired by a state agency or department shall be titled in the name of the state under the control of the Department of Administration. Titling in the name of the state shall not affect the operation or use of real property by an agency.

This provision applies to all state agencies and departments except: institutions of higher learning; the Public Service Authority; the Ports Authority; the South Carolina Division of Public Railways; the MUSC Hospital Authority; the Myrtle Beach Air Force Redevelopment Authority; the Department of Transportation; the Midlands Technical College Enterprise Campus Authority, the Trident Technical College Enterprise Campus Authority; the Area Commission of Tri-County Technical College; and the Charleston Naval Complex Redevelopment Authority.

With respect to any past or future acquisition of real property, the application of this provision and prior comparable titling provisions to the South Carolina Department of Natural Resources and real property under its ownership or control is subject to the exemption adopted by the South Carolina Budget and Control Board on March 21, 2006.

This provision is comprehensive and supersedes any conflicting provisions concerning title and acquisition and disposition of state owned real property whether in permanent law, temporary law or by provision elsewhere in this act.

The Department of Administration is directed to provide to the Department of Education, funds equal to the amount realized from the sale of the Greenville Halton Road Bus Shop property for school bus maintenance shop relocations, construction, and shop equipment.

118.3. (SR: Contingency Reserve Fund) (A) There is created in the State Treasury a fund separate and distinct from the general fund of the State, the Capital Reserve Fund, and all other funds entitled the Contingency Reserve Fund. All general fund revenues accumulated in a fiscal year in excess of general appropriations and supplemental appropriations must be credited to this fund. Revenues credited to this fund in a fiscal year may be appropriated by the General Assembly. Upon determination by the Comptroller General as to the amount to be deposited in the Contingency Reserve Fund, the Comptroller General shall notify the Board of Economic Advisors and the board shall recognize that amount as surplus funds. Revenues in this fund may be appropriated only for the purposes provided in subsection (B).

(B)(1) If the balance in the general reserve fund established pursuant to Section 36, Article III of the Constitution of this State and Section 11-11-310 of the 1976 Code is less than the required balance, there must be appropriated to it all amounts in the Contingency Reserve Fund up to the total necessary to replenish the general reserve fund. This amount does not replace or supplant the minimum replenishment amount otherwise required to be made to the general reserve fund.

(2) After the appropriation of amounts required pursuant to item (1) of this subsection, any remaining balance may be appropriated by the General Assembly as it deems appropriate.

118.4. (SR: Increased Enforced Collections Carry Forward) Unexpended funds appropriated pursuant to Proviso 90.16 in Part IB of Act 291 of 2010 may be carried forward from the prior fiscal year into the current fiscal year and shall be expended for the same purposes.

118.5. (SR: Health Care Maintenance of Effort Funding) The revenue collected from the fifty cent cigarette surcharge and deposited into the South Carolina Medicaid Reserve Fund established by Act 170 of 2010 and any other funds deposited into the fund shall be deemed appropriated for use by the Department of Health and Human Services for the Medicaid program. Unexpended funds appropriated pursuant to this provision may be carried forward to succeeding fiscal years and expended for the same purposes.

118.6. (SR: Prohibits Public Funded Lobbyists) All state agencies and institutions are prohibited from using general fund appropriations to compensate employees who engage in lobbying on behalf of the state agency or institution. The State Ethics Commission shall require state agencies and institutions that report lobbying activities to the commission to certify that the lobbying activities were not funded by general fund appropriations.

All state agencies and institutions are prohibited from entering into contracts using general fund appropriations to provide lobbying services to the agency or institution.

118.7. (SR: Admissions Tax) For the current fiscal year, up to one hundred fourteen thousand dollars in admissions tax revenue collected annually from all events held at a NASCAR sanctioned motor speedway or racetrack that hosts at least one race each year featuring the preeminent NASCAR cup series must be rebated to the motorsports entertainment complex facility in the current fiscal year to keep a NASCAR race at the motorsports entertainment complex facility. In addition, any sports facility that hosts at least one preeminent Womens Tennis Association-sanctioned tournament or any sports facility that operates as the home venue for a professional soccer team that participates in the United Soccer Leagues, second division or higher, must be rebated to the facility half of its admissions tax revenue for the fiscal year and used by that facility for marketing the events held at the facility.

118.8. (SR: Agency Deficit Notice) The Comptroller General or the Executive Budget Office shall: (1) provide written notice to each member of the General Assembly when it makes a report concerning an agency, department, or institution that is expending authorized appropriations at a rate which predicts or projects a general fund deficit for the agency, department, or institution; and (2) make monthly progress reports concerning an agencys, departments, or institutions plan to reduce or eliminate the deficit.

118.9. (SR: Tax Relief Reserve Fund) There is created the Tax Relief Reserve Fund, which shall be separate and distinct from the General Fund. Interest accrued by the fund must remain in the fund. Notwithstanding any other provision of law, on December 31, 2026, the State Treasurer shall transfer funds identified in this act from the General Fund to the Tax Relief Reserve Fund. These funds may only be used to provide tax relief to businesses and individuals as provided by law. Funds within the Tax Relief Reserve Fund shall be retained and carried forward to be used for the same purpose.

118.10. (SR: Tax Deduction for Consumer Protection Services) (A) In addition to the deductions allowed in Section 12-6-1140, there is allowed a deduction in computing South Carolina taxable income of an individual the actual costs, but not exceeding three hundred dollars for an individual taxpayer, and not exceeding one thousand dollars for a joint return or a return claiming dependents, incurred by a taxpayer in the taxable year to purchase a monthly or annual contract or subscription for identity theft protection and identity theft resolution services. The deduction allowed by this item may not be claimed by an individual if the individual deducted the same actual costs as a business expense or if the taxpayer is enrolled in the identity theft protection and identity theft resolution services offered free of charge by the State of South Carolina. For purposes of this item, identity theft protection means products and services designed to prevent an incident of identify fraud or identity theft in order to protect the privacy of a persons personal identifying information, as defined in Section 16-13-510(D), by precluding a third party from gaining unauthorized acquisition of anothers personal identifying information to obtain financial resources or other products, benefits or services; and identity theft resolution services means products and services designed to assist persons whose personal identifying information, as defined by Section 16-13-510(D), was obtained by a third party, whereby minimizing the effects of the identity fraud or identity theft incident and restoring the persons identity to pre-theft status.

(B) The deduction provided in subsection (A) is only allowed for taxpayers that filed a return with the Department of Revenue for any taxable year after 1997 and before 2013, whether by paper or electronic transmission, or any person whose personally identifiable information was contained on the return of another eligible person, including minor dependents.

(C) By March fifteenth of each year, the department shall issue a report to the Governor and the General Assembly detailing the number of taxpayers claiming the deduction allowed by this item in the most recent tax year for which there is an accurate figure, and the total monetary value of the deductions claimed pursuant to this item in that same year.

(D) The department shall prescribe the necessary forms to claim the deduction allowed by this section. The department may require the taxpayer to provide proof of the actual costs and the taxpayers eligibility.

118.11. (SR: Tobacco Settlement) (A) To the extent funds are available from payments received on behalf of the State by the Tobacco Settlement Revenue Management Authority from the Tobacco Master Settlement Agreement (MSA) in the current fiscal year, the State Treasurer is authorized and directed, after transferring funds sufficient to cover the operating expenses of the Authority, to transfer the remaining funds as follows:

(1) $1,253,000 to the Attorney Generals Office for Diligent Enforcement and Arbitration Litigation; $450,000 to the State Law Enforcement Division for Diligent Enforcement; and $325,000 to the Department of Revenue for Diligent Enforcement, all to enforce Chapter 47 of Title 11, the Tobacco Escrow Fund Act;

(2) The Attorney Generals Office shall maintain a balance of $1,253,000 in a fund for future tobacco arbitration. Attorney General funds in excess of $1,253,000 may be utilized for information technology expenses and building infrastructure upgrades. These funds may be carried forward from the prior fiscal year into the current fiscal year and utilized for the same purpose; and

(3) The remaining balance shall be transferred to a restricted account authorized solely for use by the Department of Health and Human Services for the Medicaid program. Earnings on this fund must be credited to the fund and balances may be carried forward from the prior fiscal year for the same purpose.

(B) The requirements of Section 11-11-170 of the 1976 Code shall be suspended for the current fiscal year.

118.12. (SR: One Dollar Appropriations) Funds appropriated in the amount of one dollar by this act shall not be disbursed. The Comptroller General shall adjust the affected agencys chart of accounts accordingly, if necessary.

118.13. (SR: Non-recurring Litigation Recovery Revenue) During the current fiscal year, if there is a recovery or an award in any litigation managed by the State through a party other than the Attorney General, or if a state tax audit results in a collection, any funds received in excess of twenty-five million dollars that are not likely to continue as recurring revenue and would have otherwise been credited to the General Fund shall be credited to the Litigation Recovery Account. The amount credited to this Litigation Recovery Account pursuant to this provision is deemed non-recurring revenue and must be expended only in the manner prescribed by law.

118.14. (SR: Farm Aid) There is created the South Carolina Farm Aid Fund. This fund is separate and distinct from the general fund of the State and all other funds. Earnings on this fund must be credited to it. Revenues credited to this fund in a fiscal year must be used in that fiscal year to operate a grant program that provides financial assistance to farmers.

To be eligible for a grant, the person must have:

(1) experienced a verifiable loss of agricultural commodities of at least thirty percent as a result of the flooding occurring in the aftermath of Hurricanes Michael and Florence for which:

(a) the Governor declared a state of emergency in the State for the county in which the farm is located; and

(b) the United States Secretary of Agriculture issued a Secretarial Disaster Declaration for the county in which the farm is located;

(2) a farm number issued by the Farm Service Agency;

(3) signed an affidavit, under penalty of perjury, certifying that each fact of the loss presented by the person is accurate; and

(4) a signed affidavit, under penalty of perjury, certifying that no federal funds have been received for these specific disasters, and in the event that federal funds are received, the person will return all state monies received under this program.

The Department of Agriculture shall administer the grant program authorized by this proviso. The Department of Revenue shall assist the Department of Agriculture in the administration of the grant program by providing auditing services, accounting services, and review and oversight of all financial aspects of the grant program. There is created the Farm Aid Advisory Board to make recommendations to the department regarding the duties of the department in administering the grant program. The Commissioner of Agriculture, or his designee, shall serve ex officio, as chairman of the board. Also, the Director of the Department of Revenue, or his designee, the Vice President for Public Service and Agriculture of Clemson Public Service Activities, or his designee, and the Vice President for Land Grant Services of South Carolina State Public Service Activities, or his designee, shall serve on the board. The following additional members shall be appointed to the board:

(1) the Commissioner of Agriculture shall appoint one member representing the South Carolina Farm Bureau;

(2) the Commissioner of Agriculture shall appoint one member representing a farm credit association;

(3) the Director of the Department of Revenue shall appoint one member representing the crop insurance industry; and

(4) the Director of the Department of Revenue shall appoint one member who is an agricultural commodities producer.

By July twentieth of the current fiscal year, the board shall hold its initial meeting to recommend an application process by which a person with a loss resulting from the flooding occurring in the aftermath of Hurricanes Michael and Florence may apply for a grant. Upon adoption of an application process, the Department of Agriculture shall provide the Chairman of the House Ways and Means Committee and the Chairman of the Senate Finance Committee with a written copy of its application process within ten days after its adoption. A person shall apply not later than forty-five days after the adoption of the application process. The department must ensure every person interested in applying for a grant has access to adequate resources to submit his application in a timely manner, and upon request, the department must assist a person with the preparation of his application.

Each grant awarded by the department may not exceed twenty percent of the persons verifiable loss of agricultural commodities. However, a person, including any grant made to a related person, may not receive grants aggregating more than one hundred thousand dollars. Also, a person, including any grant made to a related person, may not receive grants that when combined with losses covered by insurance, exceed one hundred percent of the actual loss. If a grant is made to a related person, the amount to be included in the limits set by this proviso must be the amount of the grant multiplied by the persons ownership interest in the related person. However, a person who shares an ownership interest with another person or entity may not be refused a grant solely because the other person or related person has otherwise received the maximum grant amount, but in this case, the persons grant amount is limited by the persons ownership interest.

If the total amount of grants allowed pursuant to this proviso exceeds the monies in the fund, then each persons grant must be reduced proportionately.

To determine loss, the department:

(1) must measure the persons cumulative total loss of all affected agricultural commodities for the year in which the flooding occurred against the persons expected production of all agricultural commodities affected by the flooding occurring in the aftermath of Hurricanes Michael and Florence;

(2) shall use the persons applicable actual production history yield, as determined by the Federal Crop Insurance Corporation, to determine loss for insured agricultural commodities. In determining loss for uninsured agricultural commodities, the department shall use the most recent years county price and county yield, as applicable, as determined by the National Agriculture Statistics Service, United States Department of Agriculture; and

(3) may require any documentation or proof it considers necessary to efficiently administer the grant program, including the ownership structure of each entity and the social security numbers of each owner. Minimally, in order to verify loss, the department shall require the submission of dated, signed, and continuous records. These records may include, but are not limited to, commercial receipts, settlement sheets, warehouse ledger sheets, pick records, load summaries, contemporaneous measurements, truck scale tickets, contemporaneous diaries, appraisals, ledgers of income, income statements of deposit slips, cash register tape, invoices for custom harvesting, u-pick records, and insurance documents.

Grant awards must be used for agricultural production expenses and losses due to the flooding which demonstrate an intent to continue the agricultural operation; however, awards may not be used to purchase new equipment. The department shall develop guidelines and procedures to ensure that funds are expended in the manner outlined in grant applications, and may require any documentation it determines necessary to verify the appropriate use of grant awards including receipts.

If the department determines that a person who received a grant provided inaccurate information, then the person shall refund the entire amount of the grant. If the department determines that a person who received a grant used the funds for ineligible expenses, then the person must refund the amount of the ineligible expenses. If the person does not refund the appropriate amount, the Department of Revenue shall utilize the provisions of the Setoff Debt Collection Act to collect the money from the person.

The department shall coordinate the exchange of information between the USDA and the Department of Revenue to identify any person that received a Farm Aid grant for the flooding occurring in the aftermath of Hurricanes Michael and Florence and also received federal aid relief for the same disaster. Any person that is determined to have received grant funds from both the state and federal government, must immediately repay the state grant they received.

If the department determines that a person knowingly provided false information to obtain a grant pursuant to this proviso or knowingly used funds for ineligible expenses, the person shall be subject to prosecution pursuant to Section 16-13-240.

Within forty-five days of the completion of the awarding of grants, but no later than the end of the fiscal year, the Farm Aid Advisory Board is dissolved. Any funds remaining in the fund upon dissolution shall lapse to the general fund.

The department may accept private funds, grants, and property to be used to make financial awards from the grant program.

The Department of Agriculture must administer the grant program authorized by this proviso using existing resources and funds.

If federal funds are allocated for persons that are otherwise eligible for a grant pursuant to this proviso before the current fiscal year begins, then the provisions of this proviso are not effective and no funds may be credited to the South Carolina Farm Aid Fund.

For purposes of this proviso:

(1) Agricultural commodities means wheat, cotton, flax, corn, dry beans, oats, barley, rye, tobacco, rice, peanuts, soybeans, sugar beets, sugar cane, tomatoes, grain sorghum, sunflowers, raisins, oranges, sweet corn, dry peas, freezing and canning peas, forage, apples, grapes, potatoes, industrial hemp, timber and forests, nursery crops, citrus, and other fruits and vegetables, nuts, tame hay, native grass, aquacultural species including, but not limited to, any species of finfish, mollusk, crustacean, or other aquatic invertebrate, amphibian, reptile, or aquatic plant propagated or reared in a controlled or selected environment, excluding stored grain.

(2) Person means any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group.

(3) Related person means any person, joint venture, or entity that has a direct or indirect ownership interest of a person or legal entity.

(4) Department means the Department of Agriculture.

118.15. (SR: Expenditure of Federal Funds) Any funds received from the Federal Government that are not allocated directly to a state agency must be expended through the legislative budgeting process.

118.16. (SR: State Ports Authority Projects) Any funds appropriated or authorized for the State Ports Authority by Proviso 118.20 (Nonrecurring Revenue) for the intermodal container transfer facility and waterborne cargo infrastructure must be deposited into a separate and distinct account and shall only be used for costs directly related to those two projects. Funds shall not be used for salaries, bonuses, or any kind of normal administrative costs. Funds shall not be used for personnel expenses not directly related to the implementation of the two projects. In addition, the State Ports Authority shall provide quarterly progress reports on the implementation of each facility to the Joint Bond Review Committee, the President of the Senate, the Speaker of the House of Representatives, the Chairman of the Senate Finance Committee, and the Chairman of the House Ways and Means Committee. These quarterly reports shall include, but are not limited to, financial results, operating plans, budgets, capital plans, and performance objectives and results for the projects. The Joint Bond Review Committee must review and provide comment on expenditures, and may prescribe the reporting format and such other informational requirements and reports as it deems useful and necessary, to ensure the financial integrity, accountability, and stewardship of the funds and the ongoing operations of the project. To the extent permitted by federal law, if federal funds become available to the State that can be used for the intermodal container transfer facility or for waterborne cargo infrastructure, those federal funds must first be used to complete the project. Any remaining state funds appropriated for these projects shall be transferred to a restricted account at the Department of Administration.

118.17. (SR: Growing Agribusiness Fund Report) The Department of Agriculture shall prepare a report on the utilization of the Growing Agribusiness Fund that includes the amount of each grant awarded, the recipient of the funds, the date of the grant award, and the qualifications met by the recipient upon review by the Department of Agriculture Infrastructure Incentives Panel. The report shall be submitted quarterly to the Chairmen of the Senate Finance Committee, the House Ways and Means Committee, the Senate Finance Natural Resources and Economic Development Subcommittee, and the House Ways and Means Economic Development Subcommittee. The department is allowed to retain any accrued interest generated from the fund for similar purpose of grant reimbursements.

118.18. (SR: American Rescue Plan Act Reauthorizations) To ensure the State of South Carolina maximizes the use of federal funds authorized through the American Rescue Plan Act, the Director of the Executive Budget Office is authorized to reallocate any unused authorization in a particular enumerated item in Act 244 of 2022 and Act 6 of 2023 to any of the enumerated items in the aforementioned Acts. Any reauthorizations shall only be done to ensure the state maintains compliance with all current and future obligation and expenditure timelines issued by the United States Department of Treasury. Any reauthorizations made by the Executive Budget Office pursuant to this section shall be reported to the Governor, Chairman of the House Ways and Means Committee, and Chairman of the Senate Finance Committee.

118.19. DELETED

118.20. DELETED

118.21. (SR: Nonrecurring Revenue) (A) The source of revenue appropriated in subsection (B) is nonrecurring revenue generated from the following sources:

(1) $725,892,730 from Contingency Reserve Fund;

(2) $970,187,836 from Fiscal Year 2025-26 Projected Surplus;

(3) $6,782,604 from Litigation Recovery Account;

(4) $2,261,872 from Fiscal Year 2025-26 Projected Debt Service Lapse;

(5) $2,779,854 from Excess Statewide Employee Benefits;

(6) $155,000,000 from FY 2025-26 Hex Fund Surplus;

(7) $45,000,000 from Tax Relief Trust Fund Surplus;

(8) $10,000 from Proviso 117.202 Redirect to General Fund; and

(9) any residual certified unappropriated general fund dollars.

Any restrictions concerning specific utilization of these funds are lifted for the specified fiscal year. The above agency transfers shall occur no later than thirty days after the close of the books on Fiscal Year 2025-26 and shall be available for use in Fiscal Year 2026-27.

This revenue is deemed to have occurred and is available for use in Fiscal Year 2026-27 after September 1, 2026, following the Comptroller Generals close of the states books on Fiscal Year 2025-26.

(B) The appropriations in this provision are listed in priority order. Item (1) must be funded first and each remaining item must be fully funded before any funds are allocated to the next item. Provided, however, that any individual item may be partially funded in the order in which it appears to the extent that revenues are available.

The State Treasurer shall disburse the following appropriations by September 30, 2026, for the purposes stated, with the exception of item (72)(b) which shall be disbursed by July 17, 2026.

(1) F010 General Reserve Fund

General Reserve Fund Contribution.......................................... $ 144,779,082;

(2) Income Tax Rate Reduction 6.0% to 5.21%................................. $ 16,207,000;

(3) Aid to Fire Districts Formula....................................................... $47,417,319;

(4) H630 Department of Education

(a) Rural and Charter Capital Funding.................................... $ 75,000,000;

(b) School Bus Lease/Purchase............................................... $ 28,000,000;

(5) H750 School for the Deaf and the Blind

(a) Grounds Maintenance Equipment Replacement.................. $ 300,000;

(b) Student Activities Center Improvements............................ $ 75,000;

(6) L120 Governor's School for Agriculture at John de la Howe

Resurfacing Campus Roads and Building New Sidewalks.......... $ 1,000,000;

(7) H670 Educational Television Commission

Tower Monitoring and Analysis System................................... $ 400,000;

(8) H640 Governor's School for Arts and Humanities

Campus Access/Security Controls Replacement........................ $ 250,000;

(9) H030 Commission on Higher Education

Higher Education Excellence Enhancement Program (HEEEP).. $ 1;

(10) H090 The Citadel

(a) Deas Hall and Ducket Hall Renovations............................ $ 4,000,000;

(b) Duckett Hall Renovation.................................................. $ 4,000,000;

(11) H120 Clemson University

(a) Clemson University Public Safety..................................... $ 1,786,000;

(b) NextGen Computing Complex.......................................... $ 5,000,000;

(c) NextGen Computing Complex and Science Lab Bldg

Construction................................................................. $ 10,000,000;

(12) H150 University of Charleston

(a) Deferred Maintenance and Critical Capital Projects................ $ 2,500,000;

(b) New School of Business Building......................................... $ 5,000,000;

(13) H170 Coastal Carolina University

(a) Lib Jackson Student Union............................................... $ 4,000,000;

(b) Underwater Autonomous Vehicle...................................... $ 1,350,000;

(14) H180 Francis Marion University

(a) HVAC Upgrades and Campus Infrastructure...................... $ 4,000,000;

(b) Rogers Library Renovation............................................... $ 3,000,000;

(15) H210 Lander University

Maintenance, Renovation, and Replacement.......................... $ 7,000,000;

(16) H240 South Carolina State University

(a) Police Department and Security Enhancements.................. $ 15,000,000;

(b) Replacement of Smith Hammond Middleton

Convocation/Academic Center...................................... $ 2,500,000;

(17) H270 University of South Carolina - Columbia

(a) Anne Frank Center........................................................... $ 750,000;

(b) Center for American Civic Leadership and Public Discourse $ 2,500,000;

(c) CPHE Accreditation......................................................... $ 2,000,000;

(d) Institute of Geopolitics, Innovation, and Global

Competition................................................................. $ 2,000,000;

(e) Pharmacy Building on Health Sciences Campus................. $ 15,000,000;

(f) Savannah River National Laboratory Collaboration............ $ 1;

(18) H290 University of South Carolina - Aiken

(a) Deferred Maintenance and Critical Capital Projects............ $ 2,500,000;

(b) Penland Building Faade and Welcome Center.................. $ 5,000,000;

(19) H340 University of South Carolina - Upstate

(a) Academic Health Sciences and Nursing Construction......... $ 8,000,000;

(b) Convocation Center.......................................................... $ 1;

(c) Regional Hospitality and Tourism..................................... $ 6,000,000;

(20) H360 University of South Carolina - Beaufort

(a) Convocation Center and Athletics Complex....................... $ 1;

(b) Deferred Maintenance and Critical Capital Projects............ $ 1,000,000;

(c) USCB Nursing Education & Simulation Center.................. $ 3,500,000;

(21) H370 University of South Carolina - Lancaster

(a) Maintenance, Renovation, and Replacement...................... $ 1,500,000;

(b) Security Call Boxes and Cameras...................................... $ 150,000;

(22) H380 University of South Carolina - Salkehatchie

Deferred Maintenance and Upgrades..................................... $ 1,250,000;

(23) H390 University of South Carolina - Sumter

(a) Deferred Maintenance and Critical Capital Projects............ $ 750,000;

(b) Health, Wellness, and Athletics Center.............................. $ 6,000,000;

(24) H400 University of South Carolina - Union

(a) Construction of Gymnasium/Convocation/Civic Center...... $ 500,000;

(b) Deferred Maintenance and Critical Capital Projects............ $ 1,250,000;

(c) Historic Preservation - Dawkins House.............................. $ 800,000;

(25) H470 Winthrop University

(a) Administrative Building Renovation.................................. $ 3,000,000;

(b) Deferred Maintenance and Critical Capital Projects............ $ 1,000,000;

(c) Winthrop Lake Dam Renovation....................................... $ 2,500,000;

(26) H590 State Board for Technical and Comprehensive Education

(a) readySC........................................................................... $ 15,000,000;

(b) South Carolina Workforce Industry Needs Scholarship

(SCWINS).................................................................... $ 59,933,501;

(c) Aiken Technical College Maintenance, Renovation,

and Replacement.......................................................... $ 4,000,000;

(d) Technical College of the Lowcountry Maintenance,

Renovation, and Replacement........................................ $ 3,000,000;

(e) Northeastern Technical College Maintenance, Renovation,

and Replacement.......................................................... $ 802,258;

(f) Denmark Technical College

(i) Maintenance, Renovation, and Replacement................... $ 355,488;

(ii) Renovation of Industrial Tech Building 200 and 300....... $ 1,750,000;

(g) Florence-Darlington Technical College

(i) Darlington Campus....................................................... $ 2,500,000;

(ii) Maintenance, Renovation, and Replacement................... $ 2,000,000;

(h) Greenville Technical College

(i) Center for Industrial Cybersecurity and Artificial

Intelligence................................................................ $ 6,500,000;

(ii) Maintenance, Renovation, and Replacement................... $ 5,000,000;

(i) Horry-Georgetown Technical College

(i) Construction of General Purpose Building - Conway...... $ 2,000,000;

(ii) Maintenance, Renovation, and Replacement................... $ 3,855,939;

(j) Midlands Technical College

(i) Building Renovation and Upfit for Advanced

Manufacturing Programs............................................ $ 6,000,000;

(ii) New addition to AMCS Building................................... $ 6,000,000;

(k) Orangeburg-Calhoun Technical College

(i) Advanced Manufacturing Building................................ $ 8,000,000;

(ii) Maintenance, Renovation, and Replacement................... $ 2,000,000;

(l) Piedmont Technical College

Technical Innovation Center Greenwood County................... $ 6,500,000;

(m) Spartanburg Community College

(i) Biles Campus Property Acquisition................................ $ 2,000,000;

(ii) Maintenance, Renovation, Replacement, and Acquisition $ 7,000,000;

(n) Central Carolina Technical College

(i) Broad Street Technical High School.............................. $ 8,000,000;

(ii) Maintenance, Renovation, and Replacement................... $ 1,592,042;

(iii) Renovation of AMTTC................................................. $ 1,694,431;

(o) Tri-County Technical College

(i) Maintenance, Renovation, and Replacement................... $ 1,000,000;

(ii) Transportation/Logistics/Utilities Center........................ $ 7,000,000;

(p) Trident Technical College

(i) Maintenance, Renovation, and Replacement................... $ 5,000,000;

(ii) Thornley Campus Buildings 700/800 Defense

Sector Advance Manufacturing - SCIEAT................... $ 5,000,000;

(q) Williamsburg Technical College

(i) Auditorium/Community Center..................................... $ 1,000,000;

(ii) Maintenance, Renovation, and Replacement................... $ 378,167;

(r) York Technical College

(i) Maintenance, Renovation, and Replacement................... $ 5,000,000;

(ii) Welding Renovations Building D (Phase 2).................... $ 1,000,000;

(27) H790 Department of Archives and History

(a) Exhibit Hall and Meeting Space Expansion........................ $ 2,000,000;

(b) SC American Revolution Sestercentennial Commission...... $ 2,500,000;

(28) H910 Arts Commission

Arts Industry and Creative Workforce Support.......................... $ 500,000;

(29) H950 State Museum Commission

(a) New HVAC Monitoring System........................................ $ 250,000;

(b) Reimagine the Experience................................................ $ 3,000,000;

(c) Security Upgrades............................................................ $ 400,000;

(d) WiFi Expansion............................................................... $ 50,000;

(30) H960 Confederate Relic Room and Military Museum Commission

Expansion of Relic Room........................................................ $ 1,448,000;

(31) J060 Department of Public Health

(a) Building Bright Beginnings For South Carolina Families.... $ 2,536,890;

(b) Disaster Readiness Fund................................................... $ 1,000,000;

(c) Human Coalition Crisis Pregnancy Pilot............................ $ 500,000;

(d) Olmstead Act (Act 3 of 2025)........................................... $ 577,157;

(32) H730 Department of Vocational Rehabilitation

(a) Beaufort VR Center Repaving........................................... $ 168,750;

(b) Muscular Development Center Reroofing.......................... $ 112,500;

(c) State Office Building - Replacement of VAV Boxes........... $ 147,500;

(33) J020 Department of Health and Human Services

Children's Hospital Collaborative (Pr 33.31)............................. $ 4,500,000;

(34) J080 Department of Behavioral Health and Developmental Disabilities

(a) Alternative Transportation Program................................... $ 1,500,000;

(b) Greenwood Genetics - Alzheimer's Initiative..................... $ 800,000;

(c) Information Technology and Cyber Security Modernization $ 14,100,000;

(d) OIDD Community Owned Homes..................................... $ 4,000,000;

(35) L040 Department of Social Services

(a) ESSAM............................................................................ $ 25,116,538;

(b) Healthy Bucks................................................................. $ 5,000,000;

(36) L240 Commission for the Blind

Contract for Blind and Visually Impaired Services.................... $ 1,000,000;

(37) L080 Department of Children's Advocacy

(a) Childrens Trust Federal Match......................................... $ 750,000;

(b) New Hire Equipment........................................................ $ 13,500;

(c) South Carolina Network of Childrens Advocacy Centers... $ 1,500,000;

(38) L320 Housing Finance and Development Authority

Made It Home!........................................................................ $ 3,000,000;

(39) P120 Forestry Commission

(a) Firefighting Air Water Tanker Contract............................. $ 2,000,000;

(b) Information Technology................................................... $ 560,000;

(40) P160 Department of Agriculture

(a) Farm Assistance and Resilience Measures Program (FARM) $ 35,000,000;

(b) Growing Agribusiness Fund.............................................. $ 20,000,000;

(c) Microbiological Testing Equipment................................... $ 750,000;

(40.1) Of the funds appropriated to the Growing Agribusiness Fund in item (40)(b), the department shall utilize the necessary funds to conduct a feasibility study regarding the establishment of a South Carolina-based cattle feed lot(s) capable of finishing up to 20,000 head of cattle per 180-day cycle utilizing South Carolina-produced soy and corn products. The study shall evaluate, at a minimum, the costs to purchase adequate acreage, provide not less than three geographically feasible locations for efficient delivery of South Carolina-produced corn and soy to supply the facility, the availability of South Carolina-produced grains, the availability of South Carolina beef cattle, and the potential benefits to the South Carolina agricultural industry and the economy. The study should also study the feasibility of a farm grant program to subsidize the necessary infrastructure use for beef farmers to finish their own cattle at their own farm. The department shall work cooperatively, as needed, with Clemson University Public Service Activities, the South Carolina Department of Commerce, South Carolina State Public Service Activities, and any other resource as deemed appropriate in gathering the information needed for the feasibility study. The department shall deliver the final report to the General Assembly by March 15, 2027.

(40.2) The funds appropriated in item (40)(b) shall be deposited in a separate and distinct fund from the general fund of the State and all other funds. Interest earnings on this fund must be credited to it and any balance in this fund shall be carried forward and utilized for the same purposes. Revenues credited to this fund in the current fiscal year must be used to support the Growing Agribusiness Fund.

(41) P200 Clemson University Public Service Activities

Infrastructure and Safety Upgrades........................................... $ 3,750,000;

(42) P210 SC State University Public Service Activities

(a) Animal Research & Education Center (AREC).................. $ 2,500,000;

(b) Camp Daniels Health and Wellness Center........................ $ 1,000,000;

(43) P240 Department of Natural Resources

(a) Agency Equipment........................................................... $ 5,000,000;

(b) Conservation Districts...................................................... $ 2,000,000;

(c) Conservation Education.................................................... $ 1,500,000;

(d) Field and Regional Buildings............................................ $ 2,000,000;

(e) Fish Hatchery Renovations............................................... $ 5,000,000;

(f) Lake Paul Wallace Dam and Other High Hazard Dams....... $ 10,000,000;

(g) Law Enforcement Equipment and Uniforms....................... $ 1,000,000;

(h) Statewide Flood Inundation Mapping Project - Final Phase. $ 3,000,000;

(i) Technology Equipment Replacement Cycle....................... $ 1,000,000;

(j) Waterfowl Area Enhancements......................................... $ 1,500,000;

(44) P280 Department of Parks, Recreation and Tourism

(a) Beach Renourishment Grants............................................ $ 10,000,000;

(b) Destination Specific Tourism Marketing Grants................. $ 7,000,000;

(c) Leisure Market Expansion................................................ $ 5,000,000;

(d) New Welcome Centers Inflationary Construction Costs...... $ 6,000,000;

(e) Palmetto Trail.................................................................. $ 500,000;

(f) Play it Forward State Park Request.................................... $ 5,000,000;

(g) Regional Promotions........................................................ $ 550,000;

(h) Sports Marketing Grants................................................... $ 8,500,000;

(i) Venues at Arsenal Hill Construction Project...................... $ 2,500,000;

(44.1) The funds appropriated in item (44)(d) shall be divided between the Blacksburg Welcome Center, the Fair Play Welcome Center, the North Augusta Welcome Center, the Landrum Welcome Center, and the Little River Welcome Center to be used for rebuilding the centers. The department is directed to develop a plan and budget for the construction of the welcome center in Santee or develop a plan for a new center in view of the anticipated I-95 Lake Marion bridge construction and provide the plan to the General Assembly no later than January 10, 2027.

(45) P320 Department of Commerce

(a) Closing Fund................................................................... $ 1;

(b) LocateSC......................................................................... $ 2,000,000;

(c) Repay Intra-Agency Loan................................................. $ 1;

(d) Rural Development.......................................................... $ 5,000,000;

(e) SC Manufacturing Extension Partnership........................... $ 1,500,000;

(46) P360 Patriots Point Development Authority

Multi-use Visitor Experience and Operational Facility............... $ 10,000,000;

(47) P400 SC Conservation Bank

(a) Agriculture - Farm Conservation Grants............................ $ 5,000,000;

(b) Land Conservation........................................................... $ 35,000,000;

(c) State Resource Agency Strategic Land Acquisition for DNR $ 25,000,000;

(d) State Resource Agency Strategic Land Acquisition for

Forestry Commission.................................................... $ 20,000,000;

(48) P450 Rural Infrastructure Authority

(a) Rural Infrastructure Fund.................................................. $ 10,000,000;

(b) Statewide Water & Sewer Fund........................................ $ 10,000,000;

(49) P500 Department of Environmental Services

(a) Fleet Vehicle Replacement............................................... $ 2,000,000;

(b) Pinewood Site Custodial Trust.......................................... $ 2,500,000;

(50) B040 Judicial Department

(a) Case Management System Modernization.......................... $ 10,000,000;

(b) Rural County Courthouse Stabilization Fund...................... $ 19,750,000;

(51) E200 Attorney General's Office

(a) Attorney Fees.................................................................. $ 1,750,000;

(b) Building Lease Increase.................................................... $ 550,000;

(c) Cyber Vault Storage Support for Ransomware Protection... $ 2,650,000;

(52) E210 Prosecution Coordination Commission

Building Lease Increase........................................................... $ 1;

(53) D100 State Law Enforcement Division

(a) AI Investigative Tool........................................................ $ 150,000;

(b) Aviation Hangar Construction........................................... $ 1;

(c) Beverage Enforcement (H. 3924)...................................... $ 1;

(d) BWC Replacement........................................................... $ 450,000;

(e) Higher Education Campus Mapping Data Program............. $ 1,000,000;

(f) Inflationary Increases in Operating Costs........................... $ 3,000,000;

(g) Logistics Security Initiative.............................................. $ 4,000,000;

(h) Service Contract 800MHz Expansion................................ $ 13,420,000;

(i) Workers Compensation and Insurance Reserve Fund Rate

Increases...................................................................... $ 998,066;

(53.1) With funds appropriated in item (53)(g) for the Logistics Security Initiative, the South Carolina Law Enforcement Division may contract with the United States Department of Homeland Securitys preferred contractors.

(54) K050 Department of Public Safety

(a) Building Maintenance...................................................... $ 750,000;

(b) Law Enforcement Equipment............................................ $ 1,920,653;

(c) Radio Replacement Life Cycle.......................................... $ 1,000,000;

(d) Radio System Operation and Maintenance......................... $ 1,901,303;

(e) Telecommunications Consoles Upgrades........................... $ 2,000,000;

(55) N200 Law Enforcement Training Council

(a) Building Maintenance...................................................... $ 252,810;

(b) East Dorm Restrooms Renovation and HVAC Replacement $ 841,036;

(56) N040 Department of Corrections

(a) Broad River Complex - New Secure Housing Unit............. $ 2,000,000;

(b) Deferred Maintenance ..................................................... $ 15,000,000;

(c) Vehicle and Equipment Maintenance................................. $ 4,000,000;

(57) N080 Department of Probation, Parole and Pardon Services

(a) Digital Fingerprinting Contract Renewal............................ $ 2,065,830;

(b) Operating - IT Needs........................................................ $ 500,000;

(58) N120 Department of Juvenile Justice

(a) Deferred Maintenance ..................................................... $ 4,500,000;

(b) Inflationary Increases in Operating Costs........................... $ 3,000,000;

(59) L460 Commission For Community Advancement & Engagement

(a) Agency Rebranding.......................................................... $ 250,000;

(b) Small Business Grants Program........................................ $ 250,000;

(60) R060 Office of Regulatory Staff

10 Year Energy Action Plan..................................................... $ 750,000;

(61) R280 Department of Consumer Affairs

211 Network (S. 697).............................................................. $ 1,200,000;

(62) R360 Department of Labor, Licensing and Regulation

Technology Shared Services Implementation............................ $ 2,578,357;

(63) R400 Department of Motor Vehicles

Branch Office Security Upgrades............................................. $ 1;

(64) R600 Department of Employment and Workforce

(a) Graduation Alliance......................................................... $ 1,000,000;

(b) Technology Shared Services Implementation..................... $ 887,000;

(65) U120 Department of Transportation

(a) Bridge Modernization....................................................... $ 50,000,000;

(b) Interstate Acceleration...................................................... $ 1;

(c) Litter - Off Interstate........................................................ $ 2,500,000;

(d) Road Buyback Program.................................................... $ 12,500,000;

(66) U200 County Transportation Funds

CTC Acceleration.................................................................... $ 175,000,000;

(67) U300 Division of Aeronautics

(a) Airport Development Program.......................................... $ 25,000,000;

(b) Main Building Maintenance.............................................. $ 1,600,000;

(c) Statewide Airport Infrastructure Improvements.................. $ 60,000,000;

(67.1) Of the funds appropriated in item (67)(a) for the Airport Development Program, no less than 75% shall be granted to commercial airports for major runway improvement projects.

(67.2) Of the funds appropriated in item (67)(c), the Florence Regional Airport shall receive $8,000,000 for statewide airport infrastructure improvements. The remaining funds in item (67)(c) shall be distributed to primary commercial airports as defined by the Federal Aviation Administration (FAA) which had a minimum of 100,000 enplanements per calendar year 2023 data available from the FAA. The funds shall be distributed pro-rata based on 2023 FAA data based on fifty percent enplanements and fifty percent cargo with a minimum distribution per eligible airport of two million dollars.

(68) A050 House of Representatives

Operating and Security Upgrades............................................. $ 2,460,000;

(69) A170 Legislative Services Agency

(a) Data Center Power Backup............................................... $ 600,000;

(b) Enterprise Software Systems............................................. $ 8,000,000;

(c) Other Operating Expenses................................................ $ 500,000;

(70) D050 Governor's Office - Executive Control of the State

Administration Transition Costs............................................... $ 1,000,000;

(71) D300 Office of Resilience

(a) Bridge Box Flood Monitoring Program............................. $ 1,000,000;

(b) Captain Sam's Spit Settlement........................................... $ 32,000,000;

(c) Office Facility, Insurance, System of Record Software,

Travel, and Contracted Security Guard........................... $ 200,000;

(d) River Debris Assessment.................................................. $ 3,600,000;

(e) Statewide Mitigation Projects............................................ $ 5,000,000;

(72) D500 Department of Administration

(a) Office of Statewide Data................................................... $ 4,000,000;

(b) State House Security........................................................ $ 15,000,000;

(73) D250 Office of Inspector General

Investigative Capacity and Compliance Personnel..................... $ 38,156;

(74) E240 Adjutant Generals Office

(a) SCEMD - Emergency Management Performance Grant

Supplement.................................................................. $ 1;

(b) SCEMD - SC Public Assistance Program........................... $ 5,000,000;

(c) SCEMD - State EOC Construction.................................... $ 10,000,000;

(d) State Guard Repairs to Dominion Building...................... $ 565,000;

(75) E260 Department of Veterans Affairs

Military Enhancement Fund..................................................... $ 7,000,000;

(76) E280 Election Commission

(a) HAVA Grant Match......................................................... $ 54,545;

(b) Statewide Voting System Upgrade.................................... $ 10,587,378;

(77) E550 State Fiscal Accountability Authority

SCPro - SCEIS Procurement Module........................................ $ 9,500,000;

(78) F270 SFAA - State Auditor's Office

Legal Fees ............................................................................... $ 1,000,000;

(79) F500 Public Employee Benefit Authority

JSRS Retirement For Family Court Judge Salaries..................... $ 3,896,000;

(80) H630 Department of Education

Spartanburg County - Daniel Morgan Technology Center.......... $ 1;

(81) H270 University of South Carolina Columbia Safe Baby Court.. $ 500,000;

(82) H910 Arts Commission

Arts Center of Coastal Carolina Renovations............................. $ 1;

(83) J060 Department of Public Health

(a) Charleston County - EMS Headquarters............................ $ 1;

(b) Oconee County - Oconee Memorial Hospital .................... $ 1;

(84) P160 Department of Agriculture

City of York - Project Green Landing....................................... $ 1;

(85) P280 Department of Parks, Recreation and Tourism

(a) Anderson County - McFall's Landing Renovations............. $ 1;

(b) Berkeley County - Live Oak Complex............................... $ 1;

(c) City of Clemson - Abernathy Park Enhancement Project .... $ 1;

(d) City of Conway - Historic Railroad Trestle Conversion to

ADA Accessible Pedestrian extension of Riverwalk....... $ 1;

(e) City of Conway - Restoration of the Century Theatre.......... $ 1;

(f) City of Hartsville - The Center Theater Renovation............ $ 250,000;

(g) City of Westminster - Westminster Recreational Fields...... $ 1;

(h) Edisto Island Community Recreation Area - Edisto Island

Youth Recreation.......................................................... $ 1;

(i) Georgetown County - Murrells Inlet Landing Ramp

Replacement ................................................................ $ 1;

(j) Greenville Arena Special Purpose District - Renovations.... $ 1;

(k) Marion County - Community Center ................................. $ 1;

(l) Richland County - Recreation Commission

Trenholm Park Renovation Project................................ $ 1;

(86) P320 Department of Commerce

City of Columbia - Congaree Riverfront District........................ $ 1;

(87) P500 Department of Environmental Services

(a) Berkeley County - Saint Stephen Wastewater Infrastructure $ 1;

(b) City of Aiken - Waterline Infrastructure Replacement......... $ 1;

(c) City of Cayce Avenues Drainage Project........................... $ 1;

(d) City of Columbia - The Station at Congaree Point.............. $ 1;

(e) City of Isle of Palms - Stormwater and Drainage

Infrastructure................................................................ $ 1;

(f) Laurens County Water & Sewer - Gray Court Sewer

Project.......................................................................... $ 1;

(g) Town of Clover - Water System Infrastructure

Rehabilitation .............................................................. $ 1;

(h) Town of Norway - Water/Wastewater................................ $ 1;

(i) Town of Pageland - Elevated Water Tower........................ $ 1;

(88) K050 Department of Public Safety

(a) Chester County - Land Purchase for Detention/Law

Enforcement................................................................. $ 1;

(b) City of Greenville - Real Time Crime Center(RTCC) ........ $ 1;

(c) Town of Andrews - Andrews Public Safety Complex ........ $ 1;

(d) Town of Summerville - Public Safety Campus................... $ 1;

(e) York County - Renovate Moss Justice Detention Center..... $ 1;

(89) R360 Department of Labor, Licensing and Regulation

(a) City of Columbia - Air Drone First Responder Expansion .. $ 1;

(b) City of Florence - Florence Fire Department Fire Engine ... $ 1;

(c) City of Greenwood Fire Department.................................. $ 1;

(d) City of Greer - City Projects/Fire & Police Training Facility $ 1;

(e) Colleton County - SCBA Equipment................................. $ 1;

(f) Dorchester County Fire Rescue......................................... $ 1;

(g) Lake Cunningham Fire District (Greenville) Critical Fire

Station.......................................................................... $ 1;

(h) Lincolnville Volunteer Fire Department Equipment............ $ 1;

(i) Lugoff Fire District of Kershaw County - Training Facility $ 1;

(90) U120 Department of Transportation

(a) City of North Augusta - West Martintown

Road/Knobcone Avenue Intersection Improvement......... $ 1;

(b) Marine Transportation System for Beaufort and Jasper

Counties....................................................................... $ 1;

(c) Town of Bluffton - Boundary Street Improvements............ $ 1;

(d) Town of Clover - Pedestrian Infrastructure/Sidewalk

Repairs......................................................................... $ 1;

(e) Town of Lexington - Hope Ferry Road at Sunset Blvd

(US-378) Intersection Improvements ............................. $ 1;

(f) Traffic Mitigation in Easley - Pickens County

CTC............................................................................. $ 1;

(91) U300 Division of Aeronautics

Greenville Downtown Airport - Corporate and Individual

Hangar Development Areas.................................................. $ 1;

(92) D300 Office of Resilience

(a) City of Columbia - Neighborhood Revitalization &

Weatherization Program ............................................... $ 1;

(b) Georgetown County - Murrells Inlet Dredging................... $ 1;

(c) Shutes Folly Castle Pinckney Resiliency............................ $ 1;

(93) D500 Department of Administration

(a) Anderson County - CTC Matching Funds.......................... $ 1;

(b) City of Walhalla - Walhalla Core Function Equipment ....... $ 1;

and

(c) Union County - New County Animal Shelter and

Recycling Center.......................................................... $ 1.

(C) Unexpended funds appropriated pursuant to this provision may be carried forward to succeeding fiscal years and expended for the same purposes.

(D) For the purpose of all items in this provision, funds shall not be disbursed until verification that receivers organization is registered as a business, nonprofit, or charitable organization with the South Carolina Secretary of States office. This requirement does not apply to governmental entities or entities created by statute. Upon receipt and verification of all requirements in this act, the funds shall be transferred directly to the grant recipients within ten business days.

(E) For the purpose of this provision, the Executive Budget Office may authorize the transfer of items among state agencies upon request of the agencies in consultation with the Senate Finance Committee and House Ways and Means Committee.

118.22. (SR: Admissions Tax) For purposes of the admissions tax imposed pursuant to Sections 12-21-2410 and 12-21-2420, and notwithstanding any administrative interpretation, advisory opinion or revenue ruling of the Department of Revenue to the contrary, the term paid admissions shall be limited solely to the stated price of the ticket for the right or privilege to enter a place of amusement. The measure of the tax shall not include any separate or additional charges, regardless of whether such charges are mandatory or a condition of purchase including, but not limited to, service fees, convenience fees, processing fees, delivery fees, handling charges, credit card or payment processing fees, or fees associated with memberships or subscriptions required to purchase tickets. Any such charges shall be deemed incidental to the admission and not subject to the admissions tax.

118.23. DELETED

118.24. DELETED

118.25. (SR: ARPA Funds) (A) To ensure that the State of South Carolina maximizes the use of federal funds authorized through the American Rescue Plan Act (ARPA), beginning July 15 of the current fiscal year, the Director of the Department of Administration is authorized to reallocate any unused authorization in a particular enumerated item in Act 239 of 2022, Act 244 of 2022, Act 6 of 2023, or any other act through which ARPA funds were appropriated to any enumerated item of the aforementioned acts for which approved reimbursements exceed the authorization. The Director shall reallocate any unused authorization according to the following prioritization:

(1) Department of Public Health;

(2) Department of Transportation;

(3) Department of Environmental Services;

(4) Office of Regulatory Staff;

(5) Office of Resilience; and

(6) Rural Infrastructure Authority.

(B) Applicants for Water and Sewer Infrastructure grants administered by the Rural Infrastructure Authority may exceed ten million dollars per project or application.

118.26. (SR: Delinquent Tax Penalty) No county or municipality in this State shall impose or collect a delinquent tax penalty on any personal property tax bill that exceeds the amount of the underlying delinquent tax due. Any penalty assessed or collected in violation of this provision shall be refunded to the taxpayer, and no interest shall accrue on such improperly assessed penalty.

118.27. DELETED

END OF PART IB

All acts or parts of acts inconsistent with any of the provisions of Part IA or Part IB of this act are suspended for Fiscal Year 2026-27.

If any part, section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every part, section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other parts, sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.

Except as otherwise specifically provided, this act takes effect July 1, 2026.

----XX----