The bill, S. 1045, is a joint resolution introduced in the South Carolina Senate that aims to suspend the gas tax for a period of thirty days. This suspension applies to Chapter 28, Title 12 of the South Carolina Code, which pertains to motor fuels subject to user fees. The resolution includes a provision for an automatic extension of the suspension for an additional thirty days if the average price of gasoline does not decrease by fifteen percent at the end of the initial thirty-day period.

To implement this, the Revenue and Fiscal Affairs Office is tasked with determining the average price of gasoline in South Carolina on the effective date of the act, which will serve as the base price for evaluating the price drop. The office is also required to publish this base price on its website. The resolution will take effect upon approval by the Governor.