South Carolina H 5400: Lillie Mae Bryant, 90th birthday

Bill Text

2025-2026 Bill 5400 Text of Previous Version (Mar. 24, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 5400

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 4-10-470, 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 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) The resolution required pursuant to 
Section 4-10-425 must be agreed to by a majority vote of the board of trustees 
of each school district located in the county.

 (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.

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

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