S.0298

Capital Use Sales Tax

Introduced·1/30/25
Introduced Text

Capital Use Sales Tax bill amends South Carolina Code to include workforce housing as a permissible project type.

The Capital Use Sales Tax bill amends Section 4-10-330 of the South Carolina Code to expand the permissible types of projects that can be funded by the sales and use tax. Specifically, it adds workforce housing to the list of eligible projects, which now includes highways, roads, courthouses, hospitals, and more. The bill also specifies the maximum time for which the tax can be imposed and details the conditions for its use. This act takes effect upon approval by the Governor.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 30, 2025

Senate

Introduced and read first time

Jan 30, 2025

Senate

Referred to Committee on Finance