The bill H. 4589 seeks to amend Section 4-10-470 of the South Carolina Code of Laws, which pertains to the counties eligible to impose the Education Capital Improvements Sales and Use Tax. The amendment introduces new provisions that allow counties that do not meet the existing collection requirements to impose this tax under specific conditions. These conditions include that the county must only be imposing the local option sales tax for less than ten years, must be entirely encompassed by a single school district, and must have collected less than fifty thousand dollars in state accommodations taxes in the most recent fiscal year.

Once a county qualifies under these new criteria, it will remain eligible to impose the Education Capital Improvements Sales and Use Tax indefinitely. The bill is currently residing in the House Committee on Ways and Means and will take effect upon approval by the Governor.

Statutes affected:
12/17/2025: 4-10-470
Latest Version: 4-10-470