South Carolina General Assembly
126th Session, 2025-2026

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H. 4589

STATUS INFORMATION

General Bill
Sponsors: Rep. Gilliam
Companion/Similar bill(s): 5400
Document Path: LC-0401SA26.docx

Introduced in the House on January 13, 2026
Introduced in the Senate on April 28, 2026
Last Amended on May 13, 2026
Currently residing in the House

Summary: Education Capital Improvements Sales and Use Tax

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/16/2025 House Prefiled
12/16/2025 House Referred to Committee on Ways and Means
1/13/2026 House Introduced and read first time (House Journal-page 30)
1/13/2026 House Referred to Committee on Ways and Means (House Journal-page 30)
4/21/2026 House Committee report: Favorable with amendment Ways and Means (House Journal-page 6)
4/23/2026 House Amended (House Journal-page 30)
4/23/2026 House Read second time (House Journal-page 30)
4/23/2026 House Roll call Yeas-81 Nays-18 (House Journal-page 32)
4/23/2026 House Unanimous consent for third reading on next legislative day (House Journal-page 33)
4/24/2026 House Read third time and sent to Senate (House Journal-page 2)
4/28/2026 Senate Introduced and read first time (Senate Journal-page 10)
4/28/2026 Senate Referred to Committee on Finance (Senate Journal-page 10)
4/29/2026 Senate Committee report: Favorable Finance (Senate Journal-page 18)
5/12/2026 Senate Amended (Senate Journal-page 43)
5/12/2026 Senate Read second time (Senate Journal-page 43)
5/13/2026 Senate Amended (Senate Journal-page 51)
5/13/2026 Senate Read third time and returned to House with amendments (Senate Journal-page 51)
5/13/2026 Senate Roll call Ayes-40 Nays-2 (Senate Journal-page 51)
5/14/2026 House Concurred in Senate amendment and enrolled (House Journal-page 30)
5/14/2026 House Roll call Yeas-91 Nays-14 (House Journal-page 30)
5/15/2026 Ratified R 250
5/18/2026 Signed By Governor

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/17/2025
4/21/2026
4/23/2026
4/29/2026
5/12/2026
5/13/2026
5/13/2026-A

NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.

(R250, H4589)

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.

Be it enacted by the General Assembly of the State of South Carolina:

Education Capital Improvements Sales and Use Tax

SECTION 1.    Section 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 is only imposing the local option sales tax imposed pursuant to Article 1, and the county has only imposed that tax for less than ten years as of the date of the imposition of the education capital improvements sales tax authorized in this article and:

(a) the county in which the tax is to be imposed is encompassed completely by one entire school district; and

(b) the county collected less than seventy thousand dollars in state accommodations taxes as imposed pursuant to Section 12-36-920(A) in the most recent fiscal year for which full collection figures are available.

(2) Once a county meets this threshold, it thereafter remains eligible to impose this tax pursuant to this subsection.

(3) Notwithstanding Section 4-10-125, the approving resolution required pursuant to Section 4-10-25 must be adopted by the county's governing body.

(H)(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) Notwithstanding Section 4-10-425, the approving resolution required pursuant to Section 4-10-425 must be adopted by the county's governing body.

(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.

Time effective

SECTION 2.    This act takes effect upon approval by the Governor.

Ratified the 15th day of May, 2026.

______________________________________________________________________

President of the Senate

_____________________________________________________________________

Speaker of the House of Representatives

Approved the _____________ day of _________________________________________2026.

____________________________________________________________________

Governor

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This web page was last updated on May 15, 2026 at 5:14 PM