Indicates Matter Stricken

Indicates New Matter

 

Committee Report

April 21, 2026

 

H. 4589

 

Introduced by Rep. Gilliam

 

S. Printed 4/21/26--H.

Read the first time January 13, 2026

 

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The committee on House Ways and Means

To whom was referred a Bill (H. 4589) 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, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

 

    Amend the bill, as and if amended, SECTION 1, by striking Section 4-10-470(G)(1)(b) and inserting:

           (b) the county collected less than fifty 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.

Renumber sections to conform.

Amend title to conform.

 

B.W. BANNISTER for Committee.

 

 

statement of estimated fiscal impact

Explanation of Fiscal Impact

State Expenditure

The bill adds a new alternative option for a county to qualify to impose the ECI and specifies that once a county meets these requirements, it remains eligible thereafter.

This bill will result in a minimal expenditure impact for the DOR to update forms, the department website, and perform system changes. DOR indicates that the changes can be administered with existing staff and appropriations.

Frank A. Rainwater, Executive Director

Revenue and Fiscal Affairs Office

 

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A bill

 

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:

 

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 fifty 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.

 

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

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