What are the major South Carolina tax law changes from the 2024 legislative session?

Plain-English summary

SC Information Letter #24-16 is the Department of Revenue's round-up of the major tax law changes from the 2024 legislative session (dated October 7, 2024). It groups changes into income/bank/withholding/corporate-license-fee, property, sales and use, and miscellaneous taxes, and separates permanent legislation from temporary budget provisos (which only apply for fiscal year 2024-2025 and expire June 30, 2025 unless reenacted). The Department stresses this is a general summary, not its official interpretation.

Income tax highlights (permanent)

• IRC conformity date: South Carolina updated its income tax to conform to the Internal Revenue Code as of December 31, 2023 (Act 175; effective May 20, 2024). If Congress extends provisions that expired December 31, 2023 without otherwise amending them, South Carolina follows.
• Top marginal rate 6.2% for 2024: a temporary proviso (118.23) set the top individual/estate/trust rate at 6.2% for tax year 2024, accelerating the phase-down first enacted in the 2022 Comprehensive Tax Cut Act.
• Apprenticeship credit (Act 188): increased to the greater of $1,000 or the cost of the apprenticeship, up to $4,000 per apprentice ($6,000 for youth apprenticeships); apprentice must work at least 7 months; new 3-year carryforward and a new $5 million aggregate annual cap.
• Withholding at the top individual rate (Act 215): replaced the flat 7% withholding with the maximum individual rate for prizes/winnings of $500+, nonresident rent/royalty payments, trust/estate distributions to nonresidents, real property purchases from nonresident sellers, and wages where no TIN/SSN is provided (effective July 2, 2024).
• Deductions up (Act 217): law-enforcement/firefighter/EMS subsistence allowance $8 → $16 per work day; volunteer deduction $3,000 → $6,000; medical preceptor credit simplified to $1,000 per rotation (up to $4,000) and its repeal pushed from 2026 to January 1, 2030.
• Credits, new or expanded: new railroad reconstruction credit (50% of expenditures; Act 169); new recreational trail easement credit (10¢/sq ft; Act 125); abandoned buildings credit cap raised $500,000 → $700,000 with repeal extended to 2035; headquarters credit opened to business units and remote employees (Act 222); qualified recycling facility credit minimum investment cut $300M → $150M and postconsumer waste expanded to batteries, solar panels, and turbines; industry partnership fund credit aggregate cap raised $9M → $12M.
• Apportionment (Act 113): new § 12-6-2320(B) lets the Department address intercompany transactions that lack economic substance or aren't at fair market value, including requiring a combined return for a unitary group.

Sales and use tax highlights

• Feminine hygiene products exempt (Act 131): new § 12-36-2120(84) exempts tampons, sanitary napkins, and similar menstrual-cycle personal care items (effective May 13, 2024).
• Transportation tax on unprepared food (Act 217): a county may elect to exempt SNAP-eligible unprepared food from a transportation tax approved at a referendum held on/after November 5, 2024.
• Temporary sales/use provisos (FY2024-2025 only): viscosupplementation therapies suspended; SCATE agriculture card fee (up to $24 for three years); farm fuels/chemicals; private-school use tax exemption; RSV-medicine exemption effective-date change; agribusiness material-handling/construction-material exemptions; festival craftsmen not treated as making retail sales.

Other taxes

• Admissions tax — golf club dues exempt (Act 135): § 12-21-2420(17) bars admissions tax on annual or monthly golf club dues (effective May 13, 2024).
• Tobacco vending machines (Act 205): sales allowed only in age-restricted (18+) locations or under continuous employee control.
• Property tax: disabled-veterans property tax exemption changes (Act 116); various reenacted provisos.
• Administrative: the 3% reduction on interest paid on tax refunds was reenacted (Provisos 41.2 / 117.81) for fiscal year 2024-2025.

What this means for you

Individuals and preparers

Use the 6.2% top rate for 2024, and note the larger subsistence and volunteer deductions. If you buy feminine hygiene products, they're now sales-tax exempt; golf club dues are no longer subject to admissions tax.

Businesses

Check the expanded apprenticeship, headquarters, recycling, and railroad credits — several added carryforwards or loosened thresholds. Nonresident-related and no-TIN withholding now uses the top individual rate, not 7%. Multistate groups should be aware of the new economic-substance/combined-return authority.

Watch the temporary provisos

Many items here are budget provisos good only through June 30, 2025. Don't rely on them for later years unless the General Assembly reenacts them — confirm the current year's legislative update.

Common questions

Q: What is South Carolina's IRC conformity date after 2024?
A: December 31, 2023 (Act 175).

Q: What is the top income tax rate for 2024?
A: 6.2% for individuals, estates, and trusts (Proviso 118.23), accelerating the 2022 Comprehensive Tax Cut Act phase-down.

Q: Are feminine hygiene products taxable in South Carolina now?
A: No — Act 131 added a sales tax exemption (§ 12-36-2120(84)), effective May 13, 2024.

Q: Are golf club dues subject to admissions tax?
A: No — Act 135 exempts annual and monthly golf club dues from admissions tax (§ 12-21-2420(17)).

Q: Do all these changes last?
A: Permanent Acts do; temporary budget provisos apply only for fiscal year 2024-2025 and expire June 30, 2025 unless reenacted.

Citations and references

Key permanent Acts (2024):

• Act No. 175 (H.4594) — IRC conformity to December 31, 2023
• Act No. 113 (S.298) — alternate allocation/apportionment; combined returns
• Act No. 188 (S.557) — apprenticeship credit
• Act No. 215 (S.577) — withholding at the top individual rate
• Act No. 217 (S.969) — subsistence/volunteer deductions; preceptor credit; transportation tax exemption
• Act No. 169 (S.1021) — abandoned buildings credit; railroad expenditures credit
• Act No. 125 (H.3121) — recreational trail easement credit
• Act No. 134 (H.3811) — industry partnership fund credit
• Act No. 222 (H.4087) — headquarters, recycling, job development, retraining credits
• Act No. 131 (H.3563) — feminine hygiene products sales tax exemption
• Act No. 135 (H.3880) — golf club dues admissions tax exemption
• Act No. 205 (H.4817) — tobacco vending machine sales
• Act No. 116 (H.3116) — disabled veterans property tax exemption

Temporary provisos: enacted in the 2024 Appropriations Act (Act No. 226, H.5100), effective FY2024-2025 only.

Authority: S.C. Code Ann. § 12-4-320; SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL24-16.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #24-16
SUBJECT:

Tax Legislative Update for 2024

DATE:

October 7, 2024

AUTHORITY:

S.C. Code Ann. § 12-4-320 (2014)
S.C. Code Ann. § 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to announce
general information useful in complying with the laws administered by the
Department. An Information Letter has no precedential value.

Attached is a brief summary of the significant changes in tax and regulatory laws enacted during
the past legislative session. The summary is divided into categories, by subject matter, as
indicated below.
LEGISLATION
Numeric List of Bills by Subject Matter .......................................................

PAGE #
3

Summary of Legislation by Category:

1. Income Taxes, Bank Taxes, Withholding, and Corporate License Fees
   Legislation................................................................................................
   Reenacted or Revised Temporary Provisos .............................................
   Reminders – Prior Legislation Phased in or Effective in 2024 and
   Thereafter ............................................................................
2. Property Taxes and Fees in Lieu of Property Taxes
   Legislation................................................................................................
   Reenacted Temporary Provisos ...............................................................
   Reminders – Prior Legislation Phased in or Effective in 2024 and
   Thereafter ............................................................................
3. Sales and Use Taxes
   Legislation................................................................................................
   Reenacted Temporary Provisos ...............................................................

7
17
20
23
23
26
28
28

4. Miscellaneous
Miscellaneous Tax Legislation ................................................................
Reenacted Temporary Provisos ...............................................................

31
31

Temporary Provisos (New and Reenacted) – Numeric List........................

35

DISCLAIMER:
This is intended to be a summary of the major parts of the recently enacted legislation; it is not
the Department’s interpretation of the meaning or effect of any particular piece of legislation.
This update is written in general terms for widest possible use and may not contain all the
specific requirements or provisions of authority. It is intended as a guide only, and the
application of its contents to specific situations will depend on the particular circumstances
involved. It does not represent official Department policy. You should always refer to the full
text of the legislation for specific details and requirements.
There may be instances where some tax or incentive related legislation summarized herein is
under the jurisdiction of another state agency or political subdivision rather than the Department
of Revenue. In these cases, questions concerning the legislation should be made directly to the
agency or political subdivision having primary responsibility for the administration of these acts.
TEXT OF LEGISLATION:
A complete copy of the legislation discussed can be obtained from the South Carolina
Legislature’s website at scstatehouse.gov.

2

LIST OF BILLS BY SUBJECT CATEGORY
The following is a list of significant changes in tax laws (both permanent and temporary) enacted
during the 2024 legislative session. Temporary provisos are enacted in the State budget and are
only effective for the fiscal year (July 1 – June 30) following enactment. Although many
provisos are reenacted in subsequent years, temporary provisos expire on June 30, 2025 unless
reenacted.
Also included are reminders of provisions which were enacted in a prior year but are being
phased in or are effective in 2024 and thereafter. These provisions are indicated as “reminders”
in the chart below.
This list is divided by subject matter with the bills listed in numeric order.
INCOME TAXES, BANK TAXES, WITHHOLDING, and CORPORATE LICENSE FEES
BILL #
ACT # SUBJECT
298
113
Alternate Allocation and Apportionment Methods
314
45 of Service as Preceptor for Clinical Rotations – Credit and
2019
Deduction – Reminder
557
188
Apprenticeship Credit
577
215
Income Tax Withholding
969, Sec. 1
217
Subsistence Allowance
969, Sec. 2
217
Volunteer Deduction
969, Sec. 3
217
Preceptor Credit and Deduction
1021, Secs. 1 and 2 169
Abandoned Buildings Credit
1021, Sec. 3
169
Railroad Expenditures Credit
1087, Secs. 1 and 2 228 of Individual, Estate, and Trust Income Tax – Top Marginal Rate
2022
Reduction Phase-Down Beginning Tax Year 2022 – Reminder
1087, Sec. 4
228 of 2.5% Marginal Tax Rate Reduction in 2007 – To be Repealed 2022
Reminder
3121
125
Recreational Trail Easement Credit
3811
134
Industry Partnership Fund Credit
4087, Sec. 1
222
Headquarters Credit
4087, Sec. 2
222
Qualified Recycling Facility Credit
4087, Sec. 3
222
Job Development Credit
4087, Sec. 4
222
Retraining Credit
4087, Sec. 5
222
Gross Income Modification – Broadband Equity, Access, and
Deployment Grants
4594
175
Internal Revenue Code Conformity

3

INCOME TAXES, BANK TAXES, WITHHOLDING, and CORPORATE LICENSE FEES
(CONTINUED)
BILL #
ACT # SUBJECT
5100, Part IB, Sec.
226
Teaching Supplies and Materials – Revised Reimbursement
1A, Proviso 1A.9
Amount; Reimbursement Amount Not Taxable or Refundable
Income Tax Credit – Reenacted and Revised Temporary
Proviso
5100, Part IB, Sec.
226
Teacher of the Year Awards – Not Subject to South Carolina
1A, Proviso 1A.10
Income Tax – Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Job Development Tax Credit Program
50, Proviso 50.23
5100, Part IB, Sec.
226
Governor’s Law Enforcement Officer of the Year Awards – Not
63, Proviso 63.9
Subject to South Carolina Income Tax – Reenacted Temporary
Proviso
5100, Part IB, Sec.
226
Division of Small and Minority Business Contracting and
71, Proviso 71.6
Certification
5100, Part IB, Sec.
226
SC Broadband Office and SC Digital Opportunity
73, Proviso 73.10
5100, Part IB, Sec.
226
Income Tax Withholding at Highest Individual Income Tax Rate
109, Proviso 109.17
– Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Retail Facilities Revitalization Act – Repeal of Act Suspended –
117, Proviso 117.111
Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Abandoned Textile Mills Credit – Effective Date of Notice of
117, Proviso 117.169
Intent to Rehabilitate – Reenacted and Revised Temporary
Proviso
5100, Part IB, Sec.
226
Consumer Protection Services – Individual Income Tax
118, Proviso 118.10
Deduction – Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Income Tax Reduction
118, Proviso 118.23
PROPERTY TAXES
BILL #
ACT #
654, Sec. 5
92 of
2023
3116
116
5100, Part IB, Sec. 1, 226
Proviso 1.38

SUBJECT
Consolidation of Barnwell County School Districts – Millage –
Reminder
Disabled Veterans Property Tax Exemption
Index of Taxpaying Ability – Imputed Value for OwnerOccupied Residential Property – Reenacted Temporary
Proviso

4

PROPERTY TAXES (CONTINUED)
BILL #
ACT # SUBJECT
5100, Part IB, Sec.
226
Improvements to Property Damaged by Catastrophic Weather
92D, Proviso 92D.1
Event – Time for Improvements for Eligible Events – Reenacted
Temporary Proviso
5100, Part IB, Sec.
226
Notification of Protest to Affected County and School District –
109, Proviso 109.11
Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Manufacturing Property Tax Reduction Disallowed – Utilities –
109, Proviso 109.16
Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Agricultural Use Exemption for Timberland – Impact of
113, Proviso 113.6
Additional County Requirements – Reenacted Temporary
Proviso
5100, Part IB, Sec.
226
Personal Property Tax Relief Fund – Reenacted Temporary
117, Proviso 117.37
Proviso
5100, Part IB, Sec.
226
Retail Facilities Revitalization Act – Repeal of Act Suspended –
117, Proviso 117.111
Reenacted Temporary Proviso
5100, Part IB, Sec.
226
Millage Calculation – Adjustments for 2020 Census – Reenacted
117, Proviso 117.164
Temporary Proviso
SALES and USE TAXES
BILL #
ACT #
969, Sec. 4
217
3563
131
5100, Part IB, Sec. 226
44, Proviso 44.10
5100, Part IB, Sec. 226
88, Proviso 88.6
5100, Part IB, Sec. 226
109, Proviso 109.18
5100, Part IB, Sec. 226
117, Proviso 117.36
5100, Part IB, Sec. 226
117, Proviso 117.54
5100, Part IB, Sec. 226
117, Proviso 117.58
5100, Part IB, Sec. 226
117, Proviso 117.139
5100, Part IB, Sec. 226
117, Proviso 117.175

SUBJECT
Transportation Tax Exemption
Sales Tax Exemption – Feminine Hygiene Products
South Carolina Agriculture Tax Exemption Card (SCATE Card)
– Fee Authorized for Card – Reenacted Temporary Proviso
Navy Base Intermodal Facility – Distribution Facility Eligibility
– Reenacted Temporary Proviso
Farm Fuels – Sales Tax Exemption – Reenacted Temporary
Proviso
Private Schools – Use Tax Exemption – Reenacted Temporary
Proviso
Respiratory Syncytial Virus Medicines Exemption – Effective
Date – Reenacted Temporary Proviso
Viscosupplementation Therapies – Sales and Use Tax Suspended
– Reenacted Temporary Proviso
Agribusiness Facilities – Material Handling and Construction
Material Exemptions – Reenacted Temporary Proviso
Festival Craftsmen – Not Making Sales at Retail – Reenacted
Temporary Proviso

5

MISCELLANEOUS
BILL #
ACT #

SUBJECT

Administrative and Procedural
5100, Part IB, Secs. 226
41 and 117, Provisos
41.2 and 117.81
5100, Part IB, Sec. 226
109, Proviso 109.6
5100, Part IB, Sec. 226
109, Proviso 109.14
5100, Part IB, Sec. 226
109, Proviso 109.15

3% Reduction on Interest Rate on Tax Refunds – Reenacted
Temporary Proviso
Voluntary Website Posting of Tax Return Information for
Candidates and Gubernatorial Appointees – Reenacted
Temporary Proviso
Certain License or Permit Applications – New Electronic Filing
Option under Penalties of Perjury – Reenacted Temporary
Proviso
Advance Referendum Notification by Election Commission to
SCDOR – Reenacted Temporary Proviso

Miscellaneous Taxes
3880

135

Admissions Tax Exemption – Golf Club Dues

4817

205

Tobacco Tax – Vending Machine Sales

5100, Part IB, Sec. 1, 226
Proviso 1.12
5100, Part IB, Sec. 226
33, Proviso 33.10
5100, Part IB, Sec. 226
117, Proviso 117.167
5100, Part IB, Sec. 226
118, Proviso 118.7

Local Government School Buses – Motor Fuel User Fee
Exemption – Reenacted Temporary Proviso
Nursing Home Bed Franchise Fee – Suspension – Reenacted
Temporary Proviso
Athletic Admissions Tax Revenue – Reenacted Temporary
Proviso
Admissions Tax Rebate – Motorsports, Tennis, and Soccer
Facilities – Reenacted Temporary Proviso

6

INCOME TAXES, BANK TAXES, WITHHOLDING, AND
CORPORATE LICENSE FEES
House Bill 4594 (Act No. 175)
Internal Revenue Code Conformity
Conformity Date. S.C. Code Ann. § 12-6-40(A)(1)(a) has been amended, except as otherwise
provided, to update South Carolina’s income tax laws to conform to the Internal Revenue Code of
1986 through December 31, 2023, and includes the effective date provisions contained therein.
Extension of Federal Expiring Provisions. S.C. Code Ann. § 12-6-40(A)(1)(c) provides that if
during 2024 the federal government extends, without otherwise amending, Internal Revenue Code
provisions that expired on December 31, 2023, then these sections or portions of sections which
have been adopted by South Carolina will be extended in the same manner that they are for federal
income tax purposes.
Effective Date: May 20, 2024
Senate Bill 298 (Act No. 113)
Alternate Allocation and Apportionment Methods
S.C. Code Ann. § 12-6-2320 was amended to add a new subsection (B) that supplements the
process for the Department and taxpayers to accurately determine net income when the standard
allocation and apportionment provisions do not fairly represent the extent of the taxpayer’s business
activity in South Carolina.
Notice. When the Department has reason to believe a taxpayer employs intercompany transactions
that lack economic substance or are not at fair market value between members of an affiliated
group, the Department will notify the taxpayer and request any information reasonably necessary to
determine whether the taxpayer’s intercompany transactions have economic substance and are at
fair market value. The taxpayer must provide the requested information within 90 days.
Adjust Net Income. If the Department finds the taxpayer’s intercompany transactions lack economic
substance or are not at fair market value, the Department may redetermine the South Carolina net
income properly attributable to the taxpayer’s business activity in the state. The Department may
add back, eliminate, or otherwise adjust intercompany transactions to accurately compute the
taxpayer’s South Carolina net income. If adjustments are not adequate, the Department may require
the taxpayer to file a return that reflects the net income on a combined basis of all members of its
affiliated group that are conducting a unitary business. The Department will consider any
reasonable method proposed by the taxpayer to redetermine its South Carolina net income. When
determining whether intercompany transactions lack economic substance or are not at fair market
value, the Department will consider each tax year separately.
7

Voluntary Redetermination. The Department and the taxpayer may jointly determine and agree to
an alternative filing method that fairly represents South Carolina net income.
Written Statement of Findings. If the Department makes an adjustment or requires a combined
return, it will provide the taxpayer with a written statement within 90 days following the proposed
assessment. The statement will include the facts, circumstances, and reasons the Department found
the taxpayer did not fairly represent its South Carolina income and the Department’s proposed
method for computing the taxpayer’s South Carolina income.
Proposed Assessment or Refund. If the Department redetermines the South Carolina net income of
the taxpayer by adjusting income or requiring a combined return, the Department will issue a
proposed assessment or refund upon making the redetermination.
Combined Return. If the Department finds that a combined return is required, it may send a notice
requiring the taxpayer to submit the combined return within 90 days of the date of the notice. The
submission of the combined return is not deemed to be a return or construed as an agreement that an
assessment based on the combined return is correct or that additional tax is due. The Department or
the taxpayer may propose a combination of fewer than all members of the unitary group, but the
Department will not require a combination of fewer than all members of the group without the
consent of the taxpayer. The Department may require a combined return regardless of whether the
members of the affiliated group are all doing business in the state.
Effective Date: March 11, 2024, and applies to all open tax periods excluding assessments under
judicial review by the South Carolina Administrative Law Court, Court of Appeals, or Supreme
Court as of March 11, 2024.
Senate Bill 557 (Act No. 188)
Apprenticeship Credit
S.C. Code Ann. § 12-6-3477 allows an income tax credit to a taxpayer who hires an apprentice
pursuant to a qualifying apprenticeship agreement. That section has been amended to increase the
credit amount to the greater of $1,000 or the cost of the apprenticeship, up to a maximum credit
amount of $4,000 for an apprentice or $6,000 for the youth apprenticeship program. Apprentices
must be employed by the taxpayer for at least seven months during the tax year to qualify for the
credit. The credit is not allowed for an individual apprentice for more than four years, unless the
apprentice completes the apprenticeship and remains an employee of the taxpayer. The taxpayer
may claim a $1,000 credit for up to three additional tax years for an apprentice who remains as an
employee. Any unused credit may be carried forward for three years. Previously there was no
carryforward provision. The maximum aggregate credit for all taxpayers in a tax year is now capped
at $5 million where previously there was no aggregate credit cap.
Effective Date: May 21, 2024

8

Senate Bill 577 (Act No. 215)
Income Tax Withholding
The following Code Sections are amended to require income tax withholding at the maximum
individual tax rate, instead of 7%:

1. S.C. Code Ann. § 12-8-530(A) (prizes or winnings of $500 or more);
2. S.C. Code Ann. § 12-8-540(A) (rent or royalty payments to nonresidents);
3. S.C. Code Ann. § 12-8-570(A) (distributions by a trust or estate to a nonresident
   beneficiary);
4. S.C. Code Ann. § 12-8-580(A) (purchases of real property from a nonresident seller); and
5. S.C. Code Ann. § 12-8-595(A) (wages paid to an individual who fails to provide a taxpayer
   identification number or social security number).
   Effective Date: July 2, 2024
   Senate Bill 969, Section 1 (Act No. 217)
   Subsistence Allowance
   The subsistence allowance deduction in S.C. Code Ann. § 12-6-1140(6) increases to $16 for each
   regular work day in a tax year for federal, state, and local law enforcement officers; full-time
   firefighters; and full-time emergency medical service personnel. The deduction amount was
   previously $8 a day.
   Effective Date: July 2, 2024, and applies to tax years beginning after 2023.
   Senate Bill 969, Section 2 (Act No. 217)
   Volunteer Deduction
   The maximum deduction in S.C. Code Ann. § 12-6-1140(10) increases to $6,000 per year for an
   eligible volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials
   (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy
   enforcement officer, member of the State Guard, or volunteer state constable. The deduction
   amount was previously $3,000.
   Effective Date: July 2, 2024, and applies to tax years beginning after 2023.
   Senate Bill 969, Section 3 (Act No. 217)
   Preceptor Credit and Deduction
   S.C. Code Ann. § 12-6-3800 provides an income tax credit for eligible physicians, advanced
   practice registered nurses, or physician assistants who serve as a preceptor for qualifying clinical
   9

rotations. 1 This section is amended to allow a physician, advanced practice registered nurse, or
physician’s assistant to qualify for the full credit amount of $1,000 for each clinical rotation served
as a preceptor, up to $4,000 per year, if they are a Medicaid-participating provider with a minimum
of 100 combined Medicaid and Medicare patients or are a free clinic. Previously, the credit amount
varied based on the type of preceptor and the percentage of Medicaid-insured, Medicare-insured, or
self-pay patients in the practice.
The definition of clinical rotation is amended to add instruction in specialty care, including but not
limited to dermatology, hematology, neurology, and oncology.
The credit, and related deduction, are repealed January 1, 2030. Previously, the credit and deduction
were scheduled to be repealed January 1, 2026.
Effective Date: July 2, 2024, and applies to tax years beginning after 2024.
Senate Bill 1021, Sections 1 and 2 (Act No. 169)
Abandoned Buildings Revitalization Credit
Chapter 67, Title 12 allows either an income tax credit or property tax credit to taxpayers who
rehabilitate a qualifying abandoned building. S.C. Code Ann. § 12-67-140(B)(3)(b) relating to the
income tax credit is amended to increase the maximum credit amount for an abandoned building
site from $500,000 to $700,000 in a tax year. This limit applies to each unit or parcel deemed to be
an abandoned building site. Additionally, the credit repeal date is extended to December 31, 2035.
Previously the credit was due to expire on December 31, 2025.
Effective Date: May 20, 2024
Senate Bill 1021, Section 3 (Act No. 169)
Railroad Expenditures Credit
S.C. Code Ann. § 12-6-3820 provides a new nonrefundable credit against individual or corporate
income tax, bank tax, or insurance premium tax equal to 50% of an eligible taxpayer’s qualified
railroad reconstruction or replacement expenditures.
The credit is limited to the lesser of:

1. $5,000 multiplied by the number of miles of railroad track the taxpayer owns or leases in
   South Carolina at the end of the tax year; or
2. $1,500,000.
   Any unused credit may be carried forward for five years following the year of qualification.

1

See the description of 2019 Act No. 45 in the Reminders section for more information about this credit.

10

To qualify, a taxpayer must be a railroad owner located in South Carolina and classified by the
United States Surface Transportation Board as a Class II or Class III railroad. Qualified
expenditures are gross expenditures for maintenance, reconstruction, or replacement of railroad
infrastructure, including track, roadbed, bridges, industrial leads and sidings, and track-related
structures owned or leased by a Class II or Class III railroad located in the state.
The railroad owner must submit a verification of qualified expenditures to the Department of
Commerce certifying:
1.
2.
3.
4.

The status of the owner or lessee of the railroad as an eligible taxpayer;
Certification of the miles of railroad track owned or leased in South Carolina;
The qualified railroad reconstruction or replacement work completed; and
A description of the amount of qualified railroad reconstruction or replacement expenditures
paid or incurred.

Within 30 days of receiving and approving the documentation of expenditures, the Department of
Commerce will issue a tax credit certificate in an amount equal to 50% of the amount of the
qualified expenditures incurred. At the end of each year, the Department of Commerce will provide
the Department of Revenue a list of all eligible taxpayers who have qualified for the credit and the
amount of credit authorized. The taxpayer will include a copy of the tax credit certificate when
filing the South Carolina income tax return.
Unused credits may be carried forward for five years following the year of qualification.
Repeal Date: December 31, 2028, except that if the credit is earned before the repeal date, the credit
provisions continue to apply until the credits have been fully claimed.
Effective Date: May 20, 2024, and applies to income tax years beginning after December 31, 2023.
House Bill 3121 (Act No. 125)
Recreational Trail Easement Credit
S.C. Code Ann. § 12-6-3810 provides a new nonrefundable income tax credit to a taxpayer who
encumbers his property with a perpetual recreational trail easement and right of way. The credit is
equal to 10 cents per square foot of property encumbered by the easement. Unused credits can be
carried forward for up to five years. The maximum amount of tax credits allowed to all taxpayers is
$1 million in a calendar year.
To qualify for the credit, the easement and right of way must be held by a South Carolina
municipality, county, or special purpose district or by a Land Trust Alliance accredited land trust
and must be recorded with the Register of Deeds. The easement must include an agreement to grant
access to the general public and address improvements to the trail. The trail must provide a

11

connection between a trail within the municipality, county, or special purpose district’s regional
trail system plan and a local or regional attraction or point of interest.
Repeal Date: January 1, 2029
Effective Date: May 13, 2024, and applies to income tax years beginning after 2023.
House Bill 3811 (Act No. 134)
Industry Partnership Fund Credit
S.C. Code Ann. § 12-6-3585 provides a credit against income tax, bank tax, license fee, or
insurance premium taxes for contributions a taxpayer makes to the Industry Partnership Fund at the
South Carolina Research Authority. This section has been amended to increase the maximum
aggregate Industry Partnership Fund Credit amount for all taxpayers from $9 million to $12 million
for tax years beginning after 2022. The maximum credit in a year for a single taxpayer remains at
$500,000. If the $12 million maximum aggregate credit amount is not met within 60 days of the
opening date for the credit application, the single taxpayer maximum amount increases to $1 million
until the $12 million aggregate maximum is met.
Effective Date: May 13, 2024
House Bill 4087, Section 1 (Act No. 222)
Headquarters Credit
S.C. Code Ann. § 12-6-3410 provides a credit against income tax, bank tax, or license fees for a
taxpayer establishing or expanding a qualifying headquarters in South Carolina. The credit is equal
to 20% of the qualifying real property costs and 20% of the cost for tangible personal property. Any
unused credit can be carried forward for 10 years.
This section has been amended to allow a credit for any taxpayer or business unit establishing or
expanding a headquarters facility in the state, instead of limiting the credit to a corporate
headquarters facility. A business unit is an organizational unit of the taxpayer that is defined by the
particular product or category of products it sells.
A headquarters is the facility, or portion of a facility, where headquarters staff employees are
employed and where the taxpayer’s, or the business unit’s, financial, personnel, legal, planning,
information technology, or other headquarters-related functions are handled either on a regional,
national, or global basis. To qualify, the headquarters must be a national or regional headquarters.
A national headquarters is the sole office or location in the nation or the world for the taxpayer or
business unit with multistate operations and must handle headquarters-related functions on a
national or global basis. The function and purpose of the national headquarters is to plan, direct, and
control all aspects of the taxpayer or business unit’s operations, and it has final authority over
regional offices, operating facilities, or any other office of the taxpayer or business unit.
12

A regional headquarters performs functions similar to the national headquarters but within a more
limited area. A region, or regional, means a geographic area comprised of at least five states,
including South Carolina, or for taxpayers or business units whose entire business operations are
performed in fewer than five states, a region means a geographic area comprised of two or more
states including South Carolina. A regional headquarters is the sole office or location in the region
for the taxpayer or business unit with multistate operations within the region and handles
headquarters-related functions on a regional basis. A regional headquarters performs a function that
is separate from the management of operational facilities within the region.
A taxpayer or taxpayer’s business unit doing business solely within South Carolina does not meet
the definition of a headquarters.
The headquarters establishment or expansion must result in the creation of at least 40 new full-time
jobs that:

1. Perform headquarters-related functions and services;
2. Have gross wages greater than or equal to twice the per capita income of the State based on
   the most recent data available at the end of the tax year in which the jobs are filled;
3. Are subject to South Carolina withholding; and
4. Are provided a benefits package, including health care.
   A remote employee who works for the taxpayer performing headquarters-related functions or
   services either completely or partially from a home office or other residence in South Carolina
   qualifies as a full-time employee.
   Effective Date: July 2, 2024, and applies to income tax years beginning after 2023.
   House Bill 4087, Section 2 (Act No. 222)
   Qualified Recycling Facility Credit
   S.C. Code Ann. § 12-6-3460 provides a credit for taxpayers who construct or operate a qualified
   recycling facility equal to 30% of the investment in recycling property during the tax year. The
   minimum level of investment is amended to be at least $150 million by the end of the fifth calendar
   year after the year in which the taxpayer begins construction or operation of the facility. Previously
   the minimum level of investment was $300 million.
   A qualified recycling facility is used to manufacture products for sale composed of at least 50%
   postconsumer waste material by weight or by volume. The definition of “postconsumer waste
   material” for the credit was expanded to also include batteries, solar panels, and turbines.
   Effective Date: July 2, 2024, and applies to income tax years beginning after 2023.

13

House Bill 4087, Section 3 (Act No. 222)
Job Development Credit
Chapter 10, Title 12 provides a job development credit against quarterly withholding taxes for
qualifying businesses that meet minimum job and capital investment requirements. The definition of
employee for the purposes of this credit was amended to include a remote employee. S.C. Code
Ann. § 12-10-30(20) was added and defines a “remote employee” for the purposes of the Job
Development Credit to be a full-time employee who is:

1. A resident of South Carolina, North Carolina, or Georgia;
2. Subject to South Carolina withholding under Title 12, Chapter 8;
3. Hired to fill a job for the project qualifying for the credit; and
4. Working completely or partially from a home office or other residence in or outside of
   South Carolina.
   A business is allowed to count jobs filled by remote employees towards the minimum employment
   levels, but may only claim credits on a remote employee to the extent the employee was subject to
   South Carolina withholding under Title 12, Chapter 8. S.C. Code Ann. § 12-10-60. To determine
   the amount of Job Development Credit that can be claimed for a job filled by a remote employee,
   the business will use the physical location of the project, not the physical location of the remote
   employee providing services. S.C. Code Ann. § 12-10-40.
   Under S.C. Code Ann. § 12-10-80(D)(2), the Coordinating Council for Economic Development
   may approve a waiver of 95% of the Job Development Credit limits. This section was amended to
   provide that the definition for a significant business is found in S.C. Code Ann. § 12-10-30(18) and
   to remove the application of the waiver to a related person to a significant business.
   S.C. Code Ann. § 12-10-80 is amended to add subsection (M) providing that if the Council
   approves an operating lease as an eligible expenditure for a qualifying business, the business may
   be reimbursed on an annual basis for lease payments beginning in the first year the business creates
   at least 10 new jobs meeting the wage thresholds. Reimbursements may begin before the
   certification to the Council that the qualifying business has met the minimum job and capital
   investment requirements provided for in the revitalization agreement.
   Effective Date: July 2, 2024, and applies to income tax years beginning after 2020.
   House Bill 4087, Section 4 (Act No. 222)
   Retraining Credit
   S.C. Code Ann. § 12-10-95 provides a credit against withholding for a qualifying business for the
   retraining of certain employees or supervisors if the retraining is necessary for the business to
   remain competitive or to introduce new technologies. This section is amended to:
5. Include warehousing and distribution facilities in the qualifying businesses for the
   retraining credit;

14

2. Allow the credit to apply for an employee who has been employed for one year, instead of
two years; and

3. Add retraining programs for current employees for the purpose of upskilling, management
   development, or recertification in production-related competencies to qualify for the credit.
   Employees who are included in the minimum job requirement of an ongoing revitalization
   agreement for which the company is eligible to claim Job Development Credits are not eligible for
   the retraining credit. A qualifying business may claim retraining credits for qualifying employees
   who are included in the base employment for an ongoing revitalization agreement but are not
   subject to the Job Development Credit. S.C. Code Ann. § 12-10-95(F)(b).
   S.C. Code Ann. § 12-10-95(I) was amended to add a new section (2) allowing that a qualifying
   business may contract with the State Board for Technical and Comprehensive Education or a
   subsidiary technical college to assist with additional program administration beyond what is
   required in a typical retraining agreement for a quarterly fee not to exceed 20% of the retraining
   credit amount claimed.
   Effective Date: July 2, 2024, and applies to income tax years beginning after 2023.
   House Bill 4087, Section 5 (Act No. 222)
   Gross Income Modification – Broadband Equity, Access, and Deployment Program Grants
   Grants or subgrants received for making investments in broadband infrastructure pursuant to the
   Broadband Equity, Access, and Deployment Program established under 47 U.S.C. 1702, or the
   American Rescue Plan Act of 2021, Public Law 117-2, are not included in South Carolina taxable
   income for tax years beginning after January 1, 2023 and prior to January 1, 2029.
   Effective Date: July 2, 2024

15

The following new temporary provisos are effective for the State fiscal year July
1, 2024 through June 30, 2025, and will expire June 30, 2025, unless reenacted
by the General Assembly in the next legislative session.
House Bill 5100, Part IB, Section 50, Proviso 50.23 (Act No. 226)
Job Development Tax Credit Program
The state agencies responsible for managing, reporting, approving, and auditing the Job
Development Credit program may increase fees charged to companies within the program as
necessary to cover the operation expenses of the program. These fees will be included in each
agency’s Fines and Fees Annual Report.
House Bill 5100, Part IB, Section 71, Proviso 71.6 (Act No. 226)
Division of Small and Minority Business Contracting and Certification
For the current fiscal year, the Division of Small and Minority Business Contracting and
Certification and the funds appropriated to it are transferred to the Commission for Minority
Affairs. The Division will continue to perform its duties and responsibilities, including, but not
limited to, assisting the Department of Revenue in providing income tax credits for firms with state
contracts that subcontract with minority firms pursuant to S.C. Code Ann. § 11-35-5230(B).
House Bill 5100, Part IB, Section 73, Proviso 73.10 (Act No. 226)
SC Broadband Office and SC Digital Opportunity
For South Carolina tax purposes, grant funds provided by the Broadband Office under the American
Rescue Plan Act (ARPA) and Infrastructure Investment and Jobs Act (IIJA) will be treated as
contributions of capital of the recipients.
House Bill 5100, Part IB, Section 118, Proviso 118.23 (Act No. 226)
Income Tax Reduction
For the 2024 tax year, the top marginal rate is 6.2% for individuals, estates, trusts, and any other
entity except entities otherwise taxed or exempted from tax in S.C. Code Ann. §§ 12-6-530 through
12-6-550. This accelerated the rate reduction schedule originally enacted in 2022 Act No. 228.

16

REENACTED OR REVISED TEMPORARY PROVISOS
The following temporary provisos were enacted in a prior legislative session and
were reenacted by the General Assembly in 2024. Temporary provisos are
effective for the State fiscal year July 1, 2024 through June 30, 2025, and will
expire June 30, 2025, unless reenacted by the General Assembly in the next
legislative session.
House Bill 5100, Part IB, Section 118, Proviso 118.10 (Act No. 226)
Consumer Protection Services – Individual Income Tax Deduction
This temporary proviso allows an individual an income tax deduction for the cost incurred to
purchase identity theft protection and identity theft resolution services by monthly or annual
contract or subscription. The deduction is equal to actual costs for the contract or subscription
incurred in the tax year, up to $300 for an individual taxpayer and up to $1,000 for a joint return or
a return claiming dependents.
The deduction is available to:

1. A taxpayer who filed a return (paper or electronic) with the Department for any tax year
   from 1998 through 2012; or
2. A person whose personally identifiable information was on the return of another eligible
   person, including minor dependents.
   The deduction is not available to an individual who deducted the same actual cost as a business
   expense.
   House Bill 5100, Part IB, Section 1A, Proviso 1A.9 (Act No. 226)
   Teaching Supplies and Materials – Revised Reimbursement Amount; Reimbursement
   Amount Not Taxable or Refundable Income Tax Credit
   This temporary proviso allows a $400 expense reimbursement for teaching supplies and materials
   purchased by employees of a school district or charter school who are:
3. Certified or non-certified public school teachers identified in the Professional Certified Staff
   (PCS);
4. Certified special school classroom teachers;
5. Certified media specialists;
6. Certified guidance counselors; or
7. Career specialists.
   The reimbursement also applies to lead teachers employed in a publicly funded full day 4K
   classroom approved by South Carolina First Steps to School Readiness. The reimbursement is not
   considered South Carolina taxable income. The previous reimbursement amount was $350.
   17

This proviso also allows any classroom teacher not eligible for the teacher supply reimbursement
described above, including a classroom teacher at a South Carolina private school, to claim a
refundable income tax credit on his/her 2024 tax return. The credit is the lesser of $400 or the
amount spent on teacher supplies and materials. The return or amended return claiming the credit
must be filed on or before June 30, 2025, and may include expenses incurred after December 31,
2024.
A teacher may not receive the reimbursement provided by this proviso and also claim the income
tax credit.
House Bill 5100, Part IB, Section 1A, Proviso 1A.10 (Act No. 226)
Teacher of the Year Awards – Not Subject to South Carolina Income Tax
This temporary proviso provides for various teacher of the year awards. The awards made according
to this proviso are not subject to South Carolina income tax.
House Bill 5100, Part IB, Section 117, Proviso 117.111 (Act No. 226)
Retail Facilities Revitalization Act – Repeal of Act Suspended
The South Carolina Retail Facilities Revitalization Act (Title 6, Chapter 34) was enacted in 2006
(Act No. 285) to create an incentive for the renovation, improvement, and redevelopment of
abandoned retail facility sites in South Carolina. A taxpayer who renovates, improves, or redevelops
an abandoned retail facility at an eligible site may elect to take either an income tax credit or a
property tax credit. By its terms Act No. 285 of 2006 was automatically repealed on July 1, 2016.
This temporary proviso suspends the repeal of the South Carolina Retail Facilities Revitalization
Act for fiscal year 2024-2025 for sites where written notification of election of mode of credit was
provided to the Department prior to July 1, 2016 and a building permit was issued prior to July 1,
2016.
House Bill 5100, Part IB, Section 63, Proviso 63.9 (Act No. 226)
Governor’s Law Enforcement Officer of the Year Awards – Not Subject to South Carolina
Income Tax
This temporary proviso provides for an advisory committee created by the Department of Public
Safety to select a state law enforcement officer of the year, a county law enforcement officer of the
year, and a municipal law enforcement officer of the year. Each winner is recognized by the Office
of the Governor and receives a $10,000 award. These awards are not subject to South Carolina
income tax.

18

House Bill 5100, Part IB, Section 109, Proviso 109.17 (Act No. 226)
Income Tax Withholding at Highest Individual Income Tax Rate
This temporary proviso requires the Department to clarify that any income tax withholding
provision that requires withholding at the rate of 7% means withholding at the maximum individual
income tax rate.
This affects the provisions requiring withholding on:

1. Prizes or winnings of $500 or more (S.C. Code Ann. § 12-8-530);
2. Rent or royalty payments to nonresidents (S.C. Code Ann. § 12-8-540);
3. Distributions by a trust or estate to a nonresident beneficiary (S.C. Code Ann. § 12-8-570);
4. Purchases of real property from a nonresident seller (S.C. Code Ann. § 12-8-580); and
5. Wages paid to an individual who fails to provide a taxpayer identification number or social
   security number (S.C. Code Ann. § 12-8-595).
   This change was made permanent effective July 2, 2024 with 2024 Act No. 215.
   House Bill 5100, Part IB, Section 117, Proviso 117.169 (Act No. 226)
   Abandoned Textile Mills Credit – Effective Date of Notice of Intent to Rehabilitate
   The South Carolina Textiles Communities Revitalization Act (Chapter 65, Title 12) was enacted in
   2008 to create an incentive for the renovation, improvement, and redevelopment of abandoned
   textile mill sites in South Carolina.
   S.C. Code Ann. § 12-65-30(A) provides qualifying taxpayers a credit against either income taxes or
   real property taxes for the rehabilitation of an abandoned textile mill site in South Carolina.
   A Notice of Intent to Rehabilitate filed by June 30, 2025 shall be effective as of the effective date
   designated by the taxpayer in the Notice for any project involving an abandoned textile mill of:
6. Between 50,000 and 55,000 square feet (if the rehabilitation began by June 30, 2022); or
7. Between 130,000 and 135,000 square feet;
   and with estimated rehabilitation expenses of:
8. Between $3,000,000 and $3,500,000; or
9. Between $5,500,000 and $6,500,000.
   This effective date may be earlier than the date of the Notice. Any rehabilitation expenses incurred
   on or after the effective date designated by the taxpayer shall be eligible for income tax credits
   under S.C. Code Ann. § 12-65-30(A)(2), provided all other applicable statutory requirements are
   satisfied.

19

REMINDERS
The following provisions were enacted prior to 2024 but are being phased in or
are effective in 2024 and thereafter. The provisions are summarized below for
informational purposes.
Senate Bill 1087, Sections 1 and 2 (Act No. 228 of 2022)
Individual, Estate, and Trust Income Tax – Top Marginal Rate Reduction Phase-Down
Beginning Tax Year 2022
The Comprehensive Tax Cut Act of 2022 provides that South Carolina’s top marginal tax rate in
S.C. Code Ann. § 12-6-510 will be lowered from 7% to 6% over a minimum of six years. This is
the rate for individuals, estates, trusts, and any other entity except entities otherwise taxed or
exempted from tax in S.C. Code Ann. §§ 12-6-530 through 12-6-550 (e.g., corporations, electing
small business trusts, banks, insurance companies, and other tax exempt organizations, such as
organizations under Internal Revenue Code §§ 501 through 528).
S.C. Code Ann. § 12-6-510(B) provides that the top marginal rate is 6.5% beginning in tax year
2022. This 6.5% marginal rate will then decrease by one-tenth of one percent each tax year
thereafter until the top marginal tax rate is 6%, provided certain revenue conditions in S.C. Code
Ann. § 12-6-510(B)(3) are met.
The chart below shows the new top marginal tax rates for tax years 2022 through 2024 and the top
marginal tax rates during the remaining phase-down period from 2025 through 2026 if the revenue
requirements are met each of those years. All reductions are permanent and cumulative.
Tax Year
2022
2023
2024
2025
2026

Top Marginal Tax Rate Phase-down
6.5% - Permanent reduction
6.4% - Permanent reduction
6.2% 2 - Permanent reduction
6.1%
6.0%

*The tax rate reduction will continue by one-tenth of one percent in each tax year if general fund
revenues are projected by the Revenue and Fiscal Affairs Office to increase by at least 5% in the
fiscal year that begins during the tax year. The forecast in effect on February 15th of the current
fiscal year is the final forecast to determine the percentage adjustment.
Effective Date: June 17, 2022, and first applies to tax years beginning after 2021.

The reduced rate for 2024 would have been 6.3% according to 2022 Act No. 228, but was further reduced to 6.2%
under Budget Proviso 118.23
2

20

Senate Bill 1087, Section 4 (Act No. 228 of 2022)
2.5% Marginal Tax Rate Reduction in 2007 – To be Repealed
S.C. Code Ann. § 12-6-515, which lowered South Carolina’s 2.5% marginal tax rate for individuals,
estates, and trusts to 0% effective in 2007, is no longer necessary with the updates to the marginal
tax rates in S.C. Code Ann. § 12-6-510 as amended and will be repealed.
Effective Date: This repeal takes effect on January 1 of the first tax year in which the new
provisions of S.C. Code Ann. § 12-6-510(B) are fully phased-down and the top marginal rate equals
6%. See 2022 Act No. 228, Sections 1 and 2, above.
Senate Bill 314 (Act No. 45 of 2019)
Service as Preceptor for Clinical Rotations – Credit and Deduction
S.C. Code Ann. § 12-6-3800 provides an income tax credit for eligible physicians, advanced
practice registered nurses, or physician assistants who serve as a preceptor for qualifying clinical
rotations required by a medical school, physician assistant program, or advanced practice nursing
program.
The credit is phased in over five years in equal and cumulative installments beginning in tax year
2020. The phased-in credit amounts are provided below and reflect completion of the maximum of
four allowed rotations during the year. The chart has been updated to reflect the changes to the
maximum credit amounts as amended in 2024 Act No. 217 for tax years beginning after 2024.

Eligible Taxpayer: Physician Preceptor
If 50% or More of Practice is
Medicaid, Medicare, and Self Pay:
Credit Per
Maximum
Tax Year
Rotation
Credit Per Year
(x)
(4x)
2020
$200
$800
2021
$400
$1,600
2022
$600
$2,400
2023
$800
$3,200
2024
$1,000
$4,000
2025 - 2029
$1,000
$4,000
2030
Credit Repealed

If 30% or More of Practice is
Medicaid, Medicare, and Self Pay:
Credit Per
Maximum
Rotation
Credit Per Year
(x)
(4x)
$150
$600
$300
$1,200
$450
$1,800
$600
$2,400
$750
$3,000
$1,000
$4,000

For tax years after 2024, the credit is available for a physician preceptor whose practice includes
Medicaid-insured or Medicare-insured patients. The provider must be a Medicaid-participating
provider with a minimum of at least 100 Medicaid and Medicare patients or a free clinic.

21

Eligible Taxpayer: Advanced Practice Registered Nurse or Physician Assistant
Preceptor
If 50% or More of Practice is
If 30% or More of Practice is
Medicaid, Medicare, and Self
Medicaid, Medicare, and Self Pay:
Pay:
Maximum
Credit Per
Credit Per
Maximum Credit
Credit Per
Tax Year
Rotation
Rotation
Per Year
Year
(x)
(x)
(4x)
(4x)
2020
$150
$600
$100
$400
2021
$300
$1,200
$200
$800
2022
$450
$1,800
$300
$1,200
2023
$600
$2,400
$400
$1,600
2024
$750
$3,000
$500
$2,000
2025 - 2029
$1,000
$4,000
$1,000
$4,000
2030
Credit Repealed
For tax years after 2024, the credit is available for an advanced practice registered nurse or
physician assistant preceptor at a Medicaid-participating provider with at least 100 Medicaid and
Medicare patients or a free clinic.
Credits are considered to be earned in the tax year in which the rotation is served. The taxpayer may
claim 50% of the credit in the tax year the credit is earned and 50% the following tax year. The
credit claimed in a tax year may not exceed 50% of the taxpayer’s remaining tax liability after all
other credits have been applied. Any unused credit may be carried forward to the following year,
except that a carryforward may not be used for a tax year that begins more than 10 years from the
year the credit was earned. S.C. Code Ann. § 12-6-3800(D).
If a taxpayer earns the maximum annual credit amount allowed and serves as a preceptor for
additional rotations that otherwise would have qualified for the credit, S.C. Code Ann. § 12-61140(14) allows the taxpayer to claim a deduction equal to the amount that the credit would have
equaled. The taxpayer may earn this deduction up to six times a tax year.
See SC Revenue Ruling #20-2 for more information regarding the credit and deduction.
Effective Date: Applies to tax years 2020 through 2029 3.

3

The repeal date for the credit and deductions was amended to January 1, 2030 by 2024 Act No. 217.

22

PROPERTY TAXES
House Bill 3116 (Act No. 116)
Disabled Veterans Property Tax Exemption
S.C. Code Ann. § 12-37-220(B)(1) provides an exemption from ad valorem property taxes for
certain eligible homeowners, including veterans of the U.S. Armed Forces who are permanently and
totally disabled as a result of a service-connected disability and who file a certificate with the
Department of Revenue signed by the county service officer certifying the disability. S.C. Code
Ann. § 12-37-610(B) was added to enable a qualifying veteran to immediately claim the exemption
for the entire year in which the disability occurs. A qualified surviving spouse may immediately
claim the exemption for the entire year in the same manner as the veteran regardless of whether the
veteran applied, filed for, or claimed the exemption. A qualifying disabled veteran or surviving
spouse is entitled to the exemption for the entire year. If the disabled veteran or surviving spouse
owns a property for less than a year, any other owner, who is not a disabled veteran or entitled to
another exemption, is responsible for the property tax accrued on the property for the time in which
he owned it.
Effective Date: March 11, 2024, and applies to tax years beginning after 2023 and any open period
less than three years.

REENACTED TEMPORARY PROVISOS
The following temporary provisos were enacted in a prior legislative session and
were reenacted by the General Assembly in 2024. Temporary provisos are
effective for the State fiscal year July 1, 2024 through June 30, 2025, and will
expire June 30, 2025, unless reenacted by the General Assembly in the next
legislative session.
House Bill 5100, Part IB, Section 109, Proviso 109.11 (Act No. 226)
Notification of Protest to Affected County and School District
This temporary proviso requires the Department to notify any affected county and school district
when a taxpayer, other than an individual, files a written protest of a property tax assessment or the
denial of a property tax exemption pursuant to S.C. Code Ann. § 12-60-2120.

23

House Bill 5100, Part IB, Section 109, Proviso 109.16 (Act No. 226)
Manufacturing Property Tax Reduction Disallowed - Utilities
Under this temporary proviso, in the current fiscal year, property owned by or leased to any utility,
including solar farms, is not allowed the property tax reduction percentage for manufacturing
property under S.C. Code Ann. § 12-37-220(B)(52).
House Bill 5100, Part IB, Section 1, Proviso 1.38 (Act No. 226)
Index of Taxpaying Ability – Imputed Value for Owner-Occupied Residential Property
The index of taxpaying ability is used to determine state funding for education under the Education
Finance Act of 1977, Chapter 20, Title 59. This index is prepared by the Department and shows a
local school district’s relative fiscal capacity in relation to that of all other districts in the state based
on the full market value of all taxable property of the district assessed for ad valorem taxes for the
second completed property tax year preceding the fiscal year in which the index is used.
S.C. Code Ann. § 12-37-220(B)(47) exempts 100% of the fair market value of owner-occupied
residential property receiving a 4% assessment ratio pursuant to S.C. Code Ann. § 12-43-220(c)
from all property taxes imposed for school operating purposes. School districts are reimbursed for
lost revenue based on a three-tier formula set forth in S.C. Code Ann. § 11-11-156.
This temporary proviso clarifies that, for the current fiscal year, an index value for the exempt
owner-occupied residential property must be imputed by adding the second preceding taxable year
total school district reimbursements for Tiers 1, 2, and 3(A) of the three-tier formula and not to
include the supplement distribution. The Department shall not include sales ratio data in its
calculation of the index of taxpaying ability. The methodology for the calculation of value for
classes of property other than exempt owner-occupied residential property is not affected by this
temporary proviso.
House Bill 5100, Part IB, Section 113, Proviso 113.6 (Act No. 226)
Agricultural Use Exemption for Timberland – Impact of Additional County Requirements
Chapter 27 of Title 6 establishes the Local Government Fund (“Fund”) and requires that South
Carolina’s annual general appropriations act allocate a specified amount of general fund revenues
from the latest completed fiscal year to the Fund. No later than 30 days after the end of each
calendar quarter, the State Treasurer must distribute Fund revenues to counties and municipalities in
accordance with S.C. Code Ann. § 6-27-40.

24

S.C. Code Ann. §§ 12-43-230(a) and 12-43-232 provide certain requirements for a landowner to
receive an agricultural use exemption. Under this temporary proviso, if a county imposes any
additional requirements for an agricultural use exemption with respect to timberland, the county’s
Fund distributions will be withheld.
House Bill 5100, Part IB, Section 117, Proviso 117.37 (Act No. 226)
Personal Property Tax Relief Fund
This temporary proviso provides that if a county imposes a personal property tax exemption sales
tax in an effort to reduce ad valorem taxes on personal motor vehicles, and a 2% sales tax rate on
gross proceeds of sales is not enough to offset the property tax not collected, then amounts must be
credited to the Trust Fund for Tax Relief established under S.C. Code Ann. § 11-11-150 to provide
full reimbursement to offset the shortfall in the manner provided in S.C. Code Ann. § 4-10-540(A).
Note: As of the date of this publication, no county has reduced the ad valorem taxes on personal
motor vehicles by imposing this sales tax.
House Bill 5100, Part IB, Section 92D, Proviso 92D.1 (Act No. 226)
Improvements to Property Damaged by Catastrophic Weather Event – Time for
Improvements for Eligible Events
This temporary proviso provides that for real property or personal property used as a residence,
such as a mobile home or manufactured housing unit, which was damaged during the catastrophic
weather event in October 2015, Hurricane Matthew of 2016, or Hurricane Florence of 2018,
improvements made after the event and before June 30, 2025, are not considered improvements and
may not be reassessed at a higher rate as a result of the assistance provided.
This provision applies if, as a result of the catastrophic weather event, the improvements made to
the property were funded by the United States Department of Housing and Urban Development
Block Grant - Disaster Recovery program, implemented by the Office of Resilience or its
predecessor, the Disaster Recovery Office. This provision also applies if, at the discretion of the
county, and using qualifications determined by the county, the improvements were made with the
assistance of a volunteer organization active in disaster, or in a similar volunteer organization.
During the current fiscal year, the property tax value of an eligible property shall remain the same
unless an assessable transfer of interest occurs. No refund is allowed on account of values adjusted
as provided in this provision.

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House Bill 5100, Part IB, Section 117, Proviso 117.111 (Act No. 226)
Retail Facilities Revitalization Act – Repeal of Act Suspended
The South Carolina Retail Facilities Revitalization Act (Title 6, Chapter 34) was enacted in 2006
(Act No. 285) to create an incentive for the renovation, improvement, and redevelopment of
abandoned retail facility sites in South Carolina. A taxpayer who renovates, improves, or redevelops
an abandoned retail facility at an eligible site may elect to take either an income tax credit or a
property tax credit. Act No. 285 of 2006 contained a repeal provision stating that the Act is repealed
on July 1, 2016.
Under this temporary proviso, the repeal of the South Carolina Retail Facilities Revitalization Act is
suspended for fiscal year 2024-2025 for sites where written notification of election of mode of
credit was provided to the Department prior to July 1, 2016 and a building permit was issued prior
to July 1, 2016.
House Bill 5100, Part IB, Section 117, Proviso 117.164 (Act No. 226)
Millage Calculation – Adjustments for 2020 Census
Under this temporary proviso, for the 2024-2025 fiscal year, a municipality is allowed an additional
and permanent adjustment to its general operating millage rate increase limitation for population
growth for any increase that would have been allowed in Fiscal Year 2021-2022 but was not known
because of the delayed release of the 2020 Census. The adjustment must be calculated using July 1,
2020 census population estimates, as originally published based on the 2020 Census, instead of July
1, 2019 population estimates based on the 2010 Census.

REMINDERS
The following provisions were enacted prior to 2024 but are being phased in or
are effective in 2024 and thereafter. The provisions are summarized below for
informational purposes.
Senate Bill 654, Section 5 (Act No. 92 of 2023)
Consolidation of Barnwell County School Districts - Millage
Effective July 1, 2024, Barnwell County School District 45, Barnwell County Consolidated School
District, and Barnwell County School District 80 are abolished. The powers and duties of the three
school districts’ respective boards of trustees will devolve on the board of trustees of a consolidated
school district to be known as the Barnwell County School District.

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The Department will determine and calculate the 2024 property tax millage levy of the new
Barnwell County School District based on the 2023 levy of the three present districts and the value
of a mill in each district. The millage levy for 2025 must be the millage levy for the previous year.
The Department may increase the allowed millage levy for 2024 and 2025 if necessary to comply
with educational mandates imposed by state or federal law.
Beginning in 2026, the new board of trustees is authorized to impose an annual tax levy, exclusive
of any millage imposed for bond debt service. Upon certification to the county auditor of the tax
levy to be imposed, the auditor will levy, and county treasurer will collect, the certified millage
upon all taxable property in the Barnwell County School District. Barnwell County School District
may raise its millage by two mills or less over the millage levied for the previous year, in addition
to any millage needed to adjust for the Education Finance Act inflation factor, and sufficient to meet
the requirements of S.C. Code Ann. § 59-21-1030 (level of financial effort per pupil required for
each school district). Any increase above the two mill increase for operations may be levied only
after a majority of the registered electors of the new consolidated district vote in favor of a millage
increase in a referendum called by the district school board and conducted by the county board of
voter registration and elections. If the referendum is to be held at any time other than the general
election, then the school district is required to pay the cost of the referendum. If these provisions
conflict with the provisions of S.C. Code Ann. § 6-1-320, relating to millage rate increase
limitations, the provisions of S.C. Code Ann. § 6-1-320 control.
Effective Date: April 25, 2023

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SALES AND USE TAXES
House Bill 3563 (Act No. 131)
Sales Tax Exemption – Feminine Hygiene Products
S.C. Code Ann. § 12-36-2120(84) provides a sales tax exemption for sales of feminine hygiene
products including tampons, sanitary napkins, and other personal care items for use in connection
with the menstrual cycle.
Effective Date: May 13, 2024
Senate Bill 969, Section 4 (Act No. 217)
Transportation Tax Exemption
S.C. Code Ann. § 4-37-30(A) is amended to allow the governing body of a county to elect to
exempt unprepared food items eligible for purchase with U.S. Department of Agriculture food
coupons from any transportation tax authorized pursuant to a referendum held on or after November
5, 2024.
Effective Date: July 2, 2024

REENACTED OR REVISED TEMPORARY PROVISOS
The following temporary provisos were enacted in a prior legislative session and
were reenacted by the General Assembly in 2024. Temporary provisos are
effective for the State fiscal year July 1, 2024 through June 30, 2025, and will
expire June 30, 2025, unless reenacted by the General Assembly in the next
legislative session.
House Bill 5100, Part IB, Section 44, Proviso 44.10 (Act No. 226)
South Carolina Agriculture Tax Exemption Card (SCATE Card) – Fee Authorized for Card
The agricultural exemption certificate (Form ST-8F) used by farmers to purchase certain items (e.g.,
farm machinery, fertilizer, feed, containers) exempt from the sales and use tax has been replaced by
a South Carolina Agriculture Tax Exemption (“SCATE”) card issued by the South Carolina
Department of Agriculture. The Department of Agriculture began accepting applications and
issuing SCATE cards in February 2022. These cards replaced the agricultural exemption certificate
effective July 1, 2022. To obtain a SCATE card, a farmer must apply with the Department of
Agriculture at SCATEcard.com.
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This temporary proviso authorizes the Department of Agriculture to charge up to $24 for a threeyear SCATE card. This provision also authorizes the Department of Agriculture to charge $5 for
any replacement SCATE cards.
House Bill 5100, Part IB, Section 88, Proviso 88.6 (Act No. 226)
Navy Base Intermodal Facility – Distribution Facility Eligibility
This temporary proviso provides that the Navy Base Intermodal Facility owned by the State Ports
Authority shall be considered a distribution facility for the purpose of sales and use tax exemptions
associated with the purchase of equipment and construction materials.
House Bill 5100, Part IB, Section 117, Proviso 117.139 (Act No. 226)
Agribusiness Facilities – Material Handling and Construction Material Exemptions
This temporary proviso provides that material handling and construction materials for agribusiness
facilities that invest at least $100 million in South Carolina are exempt from state and local sales
taxes.
The exemptions implicated by this proviso are S.C. Code Ann. §§ 12-36-2120(51) and 12-362120(67). See SC Revenue Ruling #15-2, “Construction Material Exemption for Manufacturing and
Distribution Facilities” and SC Revenue Ruling #13-3, “Material Handling Systems and Material
Handling Equipment.”
House Bill 5100, Part IB, Section 117, Proviso 117.36 (Act No. 226)
Private Schools – Use Tax Exemption
This temporary proviso exempts purchases of tangible personal property for use in private primary
and secondary schools, including kindergarten and early childhood education programs, from the
use tax if the school is exempt from income taxes under Internal Revenue Code § 501(c)(3). This
exemption does not apply to purchases subject to sales tax. This use tax exemption is applicable to
purchases occurring after 1995; however, no refund is due any taxpayer on purchases exempted by
this provision. See SC Regulation 117-334 for information as to which tax, the sales tax or the use
tax, applies when goods are shipped into South Carolina.

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House Bill 5100, Part IB, Section 117, Proviso 117.54 (Act No. 226)
Respiratory Syncytial Virus Medicines Exemption – Effective Date
Act No. 69, Section 3.PP, of 2003 amended S.C. Code Ann. § 12-36-2120(28)(a) to add an
exemption for prescription medicines used to prevent respiratory syncytial virus effective for sales
on or after June 18, 2003. This temporary proviso changes the effective date of this exemption to
January 1, 1999 and provides that no refund of sales and use taxes may be claimed as a result of this
change in the effective date.
House Bill 5100, Part IB, Section 117, Proviso 117.58 (Act No. 226)
Viscosupplementation Therapies – Sales and Use Tax Suspended
For this State fiscal year, sales and use taxes on viscosupplementation therapies are suspended. No
refund or forgiveness of tax may be claimed as a result of this provision.
House Bill 5100, Part IB, Section 109, Proviso 109.18 (Act No. 226)
Farm Fuels – Sales Tax Exemption
This temporary proviso provides that, for the current fiscal year, chemicals and oils including, but
not limited to, grease, lubricants, and coolants used in an exempt farm machine that are essential to
the functioning of the exempt machine are exempt fuels used in farm machinery and farm tractors.
House Bill 5100, Part IB, Section 117, Proviso 117.175 (Act No. 226)
Festival Craftsmen – Not Making Sales at Retail
This temporary proviso provides that, in the current fiscal year, a person including, but not limited
to, an artist, craft person, or hobbyist, is not engaged in business or making sales at resale if he/she
makes sales no more than four times in the fiscal year at a fair, festival, carnival, or event that
operates for a period of less than 12 consecutive days. This proviso does not apply to persons who
are engaged in the business of making sales at retail for which they are required to obtain a license.

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MISCELLANEOUS
(Summarized by Subject Matter)
MISCELLANEOUS TAX LEGISLATION
ADMISSIONS TAX
House Bill 3880 (Act No. 135)
Admissions Tax Exemption – Golf Club Dues
S.C. Code Ann. § 12-21-2420(17) provides that no admissions tax may be charged or collected on
annual or monthly dues paid to a golf club.
Effective Date: May 13, 2024
TOBACCO TAX
House Bill 4817 (Act No. 205)
Vending Machine Sales
S.C. Code Ann. § 16-17-500(D) is amended to allow sales of tobacco products or alternative
nicotine products through a vending machine only if the vending machine is located in an
establishment which is only open to individuals age 18 or older or where the vending machine:

1. Is under continuous control by the owner or licensee of the premises or their employee;
2. Can be operated only by activation of the owner, licensee, or employee before each
   purchase; and
3. Is not accessible to the public when the establishment is closed.
   Effective Date: May 21, 2024

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REENACTED TEMPORARY PROVISOS
The following temporary provisos were enacted in a prior legislative session and
were reenacted by the General Assembly in 2024. Temporary provisos are
effective for the State fiscal year July 1, 2024 through June 30, 2025, and will
expire June 30, 2025, unless reenacted by the General Assembly in the next
legislative session.
ADMINISTRATIVE and PROCEDURAL MATTERS
House Bill 5100, Part IB, Sections 41 and 117, Provisos 41.2 and 117.81 (Act No. 226)
3% Reduction on Interest Rate on Tax Refunds
The interest rate for tax refunds paid is reduced by 3% as follows:

1. Temporary Proviso 41.2 decreases by 2% the interest rate for tax refunds paid during the current
   fiscal year. The revenue resulting from this 2% reduction must be used for operations of the
   State’s Guardian ad Litem Program.
2. Temporary Proviso 117.81 decreases by 1% the interest rate for tax refunds paid during the
   current fiscal year. Of the revenue resulting from this 1% reduction, $475,000 must be used by
   the Senate for operating expenses of the Joint Citizens and Legislative Committee on Children.
   The remaining revenue must be used by the Department of Juvenile Justice for programs for
   mentoring or other alternatives to incarceration.
   House Bill 5100, Part IB, Section 109, Proviso 109.14 (Act No. 226)
   Certain License or Permit Applications – Electronic Filing Option under Penalties of Perjury
   This temporary proviso provides that the Department may require a statement subject to penalties of
   perjury instead of a statement under oath for the purpose of allowing certain applications for
   licenses or permits to be filed electronically.
   House Bill 5100, Part IB, Section 109, Proviso 109.15 (Act No. 226)
   Advance Referendum Notification by Election Commission to SCDOR
   This temporary proviso provides that a county or municipal election commission must notify the
   Department 60 days prior to a referendum on the imposition of a local sales tax or local option
   permit.

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House Bill 5100, Part IB, Section 109, Proviso 109.6 (Act No. 226)
Voluntary Website Posting of Tax Return Information for Candidates and Gubernatorial
Appointees
This temporary proviso requires the Department to develop a program to process inquiries from a
candidate for an office in South Carolina or its political subdivisions, or any gubernatorial
appointee, concerning that candidate’s or appointee’s state income tax filings. Upon request by the
candidate or appointee in connection with his own income tax return, the Department must
determine if the candidate or appointee has filed his annual state income tax returns for the past ten
years, paid all income taxes due during that time period, and, if applicable, satisfied all judgments,
liens, or other penalties for failure to pay income taxes when due.
Unless the candidate or appointee requests otherwise, the following information will be posted on
the Department’s website:

1. The candidate’s or appointee’s name;
2. The years that the candidate or appointee was required to file income tax returns during the last
   ten years and any years that he was not required to file income tax returns;
3. Whether the candidate or appointee filed income tax returns in each of the ten years that he was
   required to file an income tax return;
4. Whether the candidate or appointee paid income taxes due each year that he was required to file
   an income tax return; and
5. Whether the candidate or appointee had a judgment, lien, or other penalty levied against him for
   failure to pay income taxes when due; the year of any levy; and whether the judgment, lien or
   other penalty has been satisfied.
   A candidate’s or appointee’s inquiry constitutes a waiver of confidentiality with the Department
   concerning the information posted. The Department may not post complete income tax returns.
   MISCELLANEOUS TAX LEGISLATION
   House Bill 5100, Part IB, Section 1, Proviso 1.12 (Act No. 226)
   Local Government School Buses – Motor Fuel User Fee Exemption
   This temporary proviso provides that motor fuel used in school buses operated by school districts,
   other governmental agencies, and head start agencies for purposes of transporting students for
   school or school-related activities is exempt from the State motor fuel user fee.
   Note: Motor fuel used in school buses owned by the State is exempt from the State motor fuel user
   fee under S.C. Code Ann. § 12-28-710(12).
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House Bill 5100, Part IB, Section 118, Proviso 118.7 (Act No. 226)
Admissions Tax Rebate – Motorsports, Tennis, and Soccer Facilities
This temporary proviso provides that up to $114,000 in admissions tax revenue collected annually
from all events held at a NASCAR sanctioned motor speedway or racetrack that hosts at least one
race each year featuring the preeminent NASCAR cup series must be rebated to the motorsports
entertainment complex facility in the current fiscal year to keep a NASCAR race at the facility. In
addition, any sports facility that either hosts at least one preeminent Women’s Tennis Associationsanctioned tournament or that operates as the home venue for a professional soccer team
participating in the United Soccer Leagues, second division or higher, must be rebated half of the
facility’s admissions tax revenue for the fiscal year and used by that facility for marketing the
events held at the facility.
House Bill 5100, Part IB, Section 33, Proviso 33.10 (Act No. 226)
Nursing Home Bed Franchise Fee – Suspension
This temporary proviso continues to suspend the nursing home bed franchise fee imposed on
February 1, 2002, but subsequently suspended July 1, 2002.
House Bill 5100, Part IB, Section 117, Proviso 117.167 (Act No. 226)
Athletic Admissions Tax Revenue
This temporary proviso provides that for the current fiscal year, admissions tax revenue from
admissions to an athletic event of an accredited college or university shall be remitted to the
Department. The Department shall then allocate the same amount to the college or university to be
limited exclusively to supporting the college or university’s student-athletes through student aid,
scholarships, and/or related financial support.

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LIST OF TEMPORARY PROVISOS
Temporary provisos were enacted as part of the 2024 annual budget – House Bill 5100, Part IB (Act
No. 226). They are effective only for the current State fiscal year (July 1, 2024 – June 30, 2025).
They expire on June 30, 2025, unless reenacted by the General Assembly. A brief summary of the
provisos can be found in this publication under the applicable subject matter categories.
The list is divided by subject matter with the provisos in numeric order.

NEW PROVISOS
Income Taxes
Proviso 50.23
Proviso 71.6
Proviso 73.10
Proviso 118.23

Job Development Tax Credit Program
Division of Small and Minority Business Contracting and Certification
SC Broadband Office and SC Digital Opportunity
Income Tax Reduction

REENACTED PROVISOS
Income Taxes
Proviso 1A.9

Teaching Supplies and Materials – Reimbursement Amount Not Taxable or
Refundable Income Tax Credit
Proviso 1A.10 Teacher of the Year Awards – Not Subject to South Carolina Income Tax
Proviso 63.9
Law Enforcement Officer of the Year Awards – Not Taxable
Proviso 109.17 Income Tax Withholding at Highest Individual Income Tax Rate
Proviso 117.111 Retail Facilities Revitalization Act – Repeal of Act Suspended
Proviso 117.169 Abandoned Textile Mills Credit – Effective Date of Notice of Intent to
Rehabilitate
Proviso 118.10 Consumer Protection Services – Individual Income Tax Deduction
Property Taxes
Proviso 1.38
Proviso 92D.1
Proviso 109.11
Proviso 109.16
Proviso 113.6
Proviso 117.37

Index of Taxpaying Ability – Imputed Value for Owner-Occupied Residential
Property
Improvements to Property Damaged by Catastrophic Weather Event – Time for
Improvements for Eligible Events
Notification of Protest to Affected County and School District
Manufacturing Property Tax Reduction Disallowed – Utilities
Agricultural Use Exemption for Timberland – Impact of Additional County
Requirements
Personal Property Tax Relief Fund
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Proviso 117.111 Retail Facilities Revitalization Act – Repeal of Act Suspended
Proviso 117.164 Millage Calculation – Adjustment for 2020 Census
Sales and Use Taxes
Proviso 44.10

South Carolina Agriculture Tax Exemption Card (SCATE Card) – Fee Authorized
for Card
Proviso 88.6
Navy Base Intermodal Facility – Distribution Facility Eligibility
Proviso 109.18 Farm Fuels – Sales Tax Exemption
Proviso 117.36 Private Schools – Use Tax Exemption
Proviso 117.54 Respiratory Syncytial Virus Medicines Exemption – Effective Date
Proviso 117.58 Viscosupplementation Therapies – Sales and Use Tax Suspended
Proviso 117.139 Agribusiness Facilities – Material Handling and Construction Material
Exemptions
Proviso 117.175 Festival Craftsmen – Not Making Sales at Retail

Miscellaneous (Administrative and Procedural Matters, and Miscellaneous Taxes)
Administrative and Procedural Matters:
Provisos 41.2
3% Reduction on Interest Rate on Tax Refunds
and 117.81
Proviso 109.6
Voluntary Website Posting of Tax Return Information for Candidates and
Gubernatorial Appointees
Proviso 109.14 Certain License or Permit Applications – Electronic Filing Option under Penalties
of Perjury
Proviso 109.15 Advance Referendum Notification by Election Commission to SCDOR
Miscellaneous Taxes:
Proviso 1.12
Local Government School Buses – Motor Fuel User Fee Exemption
Proviso 33.10
Nursing Home Bed Franchise Fee – Suspension
Proviso 117.167 Athletic Admissions Tax Revenue
Proviso 118.7
Admissions Tax Rebate – Motorsports, Tennis, and Soccer Facilities

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