S.0890

Small Business Property Tax Relief

Introduced·2/4/26
Introduced Text

South Carolina S0890 proposes a $10,000 property tax credit for small businesses.

South Carolina S0890 aims to amend the state code by adding a $10,000 property tax credit for small businesses. This credit applies to majority owners of small businesses meeting specific criteria, including being headquartered in South Carolina, owned by state residents, independently operated, and employing fewer than 100 full-time employees with annual sales or revenues under $3 million. The credit can be used once per tax year.

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

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 4

Senate

Introduced and read first time

Feb 4

Senate

Referred to Committee on Finance