Proposed constitutional amendment to establish a Taxpayer's Bill of Rights in South Carolina.

The bill proposes an amendment to Article X of the South Carolina Constitution to add a section called "The Taxpayer's Bill of Rights." This amendment would require voter approval for new and increased taxes, fees, and certain revenue increases. It also limits the annual percentage change in fiscal year spending and property tax revenue. The amendment allows for emergency tax revenue without voter approval if certain conditions are met, but such revenue must be refunded within 180 days after the emergency ends.

Proposed constitutional amendment to establish a Taxpayer's Bill of Rights in South Carolina.

The bill proposes an amendment to Article X of the South Carolina Constitution to add a section called "The Taxpayer's Bill of Rights." This amendment would require voter approval for new and increased taxes, fees, and certain revenue increases. It also limits the annual percentage change in fiscal year spending and property tax revenue. The amendment allows for emergency tax revenue without voter approval if certain conditions are met, but such revenue must be refunded within 180 days after the emergency ends.