South Carolina H 3911: Capital Use Sales Tax

Bill Text

2025-2026 Bill 3911 Text of Previous Version (Feb. 06, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3911

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 AMENDING 
SECTION 4-10-330, RELATING TO THE USE OF THE PROCEEDS FROM THE CAPITAL PROJECTS 
SALES TAX, SO AS TO ALLOW PROCEEDS TO BE USED FOR WORKFORCE HOUSING.

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

SECTION 1. Section 4-10-330(A)(1) of the S.C. Code is amended to 
read:

 (1) the purpose for which the proceeds 
of the tax are to be used, which may include projects located within or 
without, or both within and without, the boundaries of the local governmental 
entities, including the county, municipalities, and special purpose districts 
located in the county area, and may include the following types of projects:

 (a) 
highways, roads, streets, bridges, and public parking garages and related 
facilities;

 (b) 
courthouses, administration buildings, civic centers, hospitals, emergency 
medical facilities, police stations, fire stations, jails, correctional 
facilities, detention facilities, libraries, coliseums, educational facilities 
under the direction of an area commission for technical education, or any 
combination of these projects;

 (c) 
cultural, recreational, or historic facilities, or any combination of these 
facilities;

 (d) 
water, sewer, or water and sewer projects;

 (e) 
flood control projects and storm water management facilities;

 (f) 
beach access and beach renourishment;

 (g) 
dredging, dewatering, and constructing spoil sites, disposing of spoil 
materials, and other matters directly related to the act of dredging;

 (h) workforce housing as defined in 
Section 6-4-5;

 (h)(i) jointly operated projects of the county, a 
municipality, special purpose district, and school district, or any combination 
of those entities, for the projects delineated in subitems (a) through (g) (h) of this item;

 (i)(j) any combination of the projects described in subitems 
(a) through (h) of this item;

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

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