South Carolina H 3188: Accommodations tax

Bill Text

2025-2026 Bill 3188 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3188

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 
40-80-65 SO AS TO PROVIDE PROCEDURES THROUGH WHICH A FIRE DEPARTMENT THAT 
ASSUMES THE COST OF TRAINING A FIREFIGHTER MAY BE REIMBURSED FOR THESE COSTS BY 
OTHER FIRE DEPARTMENTS THAT SUBSEQUENTLY HIRE THE FIREFIGHTER WITHIN A CERTAIN 
PERIOD OF TIME.

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

SECTION 1. Chapter 80, Title 40 of the S.C. Code is amended by 
adding:

 Section 40-80-65. (A) If a firefighter who satisfactorily 
completes mandatory firefighter training while working for one employer is 
hired by a subsequent employer within two years after the date on which he 
satisfactorily completed such training, the subsequent employer shall reimburse 
the employer for whom the firefighter worked at the time of attending the 
mandatory training:

 (1) 
one hundred percent of the cost of training the firefighter, which must include 
the firefighter's salary paid during the training period and other training 
expenses incurred while the firefighter was attending the mandatory training, 
if the firefighter is hired within one year of the date of satisfactory 
completion of the mandatory training; or

 (2) 
fifty percent of the cost of training the firefighter, which must include the 
firefighter's salary paid during the training period and other training 
expenses incurred while the firefighter was attending the mandatory training, 
if the firefighter is hired after one year but before the end of the second 
year after the date of satisfactory completion of the mandatory training.

 (B) If 
the firefighter works for more than one subsequent employer within the two-year 
period after the date of satisfactory completion of the mandatory training, an 
employer that reimbursed the employer for whom the firefighter worked during 
the training period may obtain reimbursement from the successive subsequent 
employer for:

 (1) 
one hundred percent of the cost of training the firefighter, which must include 
the firefighter's salary paid during the training period and other training 
expenses incurred while the firefighter was attending the mandatory training, 
if the firefighter is hired within one year of the date of satisfactory 
completion of the mandatory training; or

 (2) 
fifty percent of the cost of training the firefighter, which must include the 
firefighter's salary paid during the training period and other training 
expenses incurred while the firefighter was attending the mandatory training, 
if the firefighter is hired after one year but before the end of the second 
year after the date of satisfactory completion of the mandatory training.

 (C) 
The employer for whom the firefighter works during the training period or an 
employer seeking reimbursement from a subsequent employer may not be reimbursed 
for more than one hundred percent of the combined cost of the firefighter's 
salary paid during the training period and other training expenses incurred 
while the firefighter was attending the mandatory training.

 (D) An 
employer, prior to seeking any other reimbursement, shall first seek 
reimbursement from the subsequent hiring employer under the provisions of this 
section. In no case may an employer receive more than one hundred percent of 
the cost of the firefighter's salary paid during the training period and other 
training expenses incurred while the firefighter was attending the mandatory 
training.

 (E) A 
firefighter may not be required to assume the responsibility of the repayment 
of these or any other related costs by an employer seeking reimbursement 
pursuant to this section.

 (F) An 
agreement in existence before the effective date of this section between a 
firefighter and an employer concerning the repayment of costs for mandatory 
training remains in effect to the extent that it does not violate the 
provisions of subsection (C), (D), or (E). An employer may not, as a condition 
of employment, enter into a promissory note for the repayment of costs for 
mandatory training after the effective date of this section.

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

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This web page was last updated on December 06, 2024 at 10:35 AM