S 0866 — AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "MUNICIPAL TAX RELIEF ACT" BY ADDING CHAPTER 41 TO TITLE 5 SO AS TO AUTHORIZE CERTAIN MUNICIPALITIES TO IMPOSE UP TO A ONE PERCENT SALES TAX TO PROVIDE PROPERTY TAX RELIEF TO OWNER-OCCUPIED HOMES AND TO FINANCE CERTAIN PROJECTS, TO SPECIFY THE MANNER IN WHICH THE TAX MUST BE IMPOSED AND ADMINISTERED AND THE MANNER IN WHICH THE PROPERTY TAX CREDIT IS CALCULATED. - RATIFIED TITLE
Last action — Act No. 228
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 29, 2026. Enacted.
Signed by Governor Henry McMaster (Republican) on May 19, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Mixed recorded votes
1 passed, 1 failed in recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
This bill allows some municipalities to levy a 1% sales tax for property tax relief.
The act permits certain municipalities to impose a one percent sales tax. This tax is intended to provide property tax relief for owner-occupied homes and to fund specific projects.
What this means for you
- Families: This means families may benefit from reduced property taxes on their homes.
- Small Business: Small businesses may see changes in customer purchasing patterns due to the new sales tax.
Summary
Municipal Tax Relief Act
Bill Text
- Full text View text Current html
Action History
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Act No. 228
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Effective date 05/19/26
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Signed By Governor
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Ratified R 238
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Read third time and enrolled (House Journal-page 15)
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Roll call Yeas-96 Nays-16 (House Journal-page 128)
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Read second time (House Journal-page 127)
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Requests for debate removed-Rep(s). Cromer, Edgerton, White, Harris, Beach, Gilreath (House Journal-page 63)
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Debate adjourned (House Journal-page 46)
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Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Edgerton, Beach (House Journal-page 36)
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Scrivener's error corrected
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Committee report: Favorable Ways and Means (House Journal-page 6)
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Referred to Committee on Ways and Means (House Journal-page 8)
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Introduced and read first time (House Journal-page 8)
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Read third time and sent to House (Senate Journal-page 53)
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Roll call Ayes-32 Nays-9 (Senate Journal-page 40)
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Read second time (Senate Journal-page 40)
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Amended (Senate Journal-page 40)
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Scrivener's error corrected
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Committee report: Favorable Finance (Senate Journal-page 7)
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Referred to Committee on Finance (Senate Journal-page 3)
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Introduced and read first time (Senate Journal-page 3)
Sponsors
- Senator Ross Turner · Cosponsor
- Senator Jason Elliott · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 168 not signed on · 25 voted No
Sponsors (1)
Co-sponsors (1)
Not signed on (168)
168 members have not signed on to this bill.
Show all 168 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 93 | 15 | 0 | 10 |
| Democrat | 1 | 0 | 0 | 1 |
| Republican | 1 | 1 | 0 | 1 |
| Total | 95 | 16 | 0 | 12 |
| % of votes cast | 77% | 13% | 0% | 10% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 0 | 9 | 0 | 1 |
| Total | 0 | 9 | 0 | 1 |
| % of votes cast | 0% | 90% | 0% | 10% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Senator Billy Garrett | — | Nay |
| Senator Carlisle Kennedy | — | Nay |
| Senator Josh Kimbrell | — | Not Voting |
| Senator Lee Bright | — | Nay |
| Senator Matthew W. "Matt" Leber | — | Nay |
| Senator Mike Reichenbach | — | Nay |
| Senator Rex F. Rice | — | Nay |
| Senator Shane R. Martin | — | Nay |
| Senator Thomas D. "Tom" Corbin | — | Nay |
| Senator Wes Climer | — | Nay |
Subjects
Frequently asked questions
- What does S 0866 do?
- Municipal Tax Relief Act
- Who sponsors S 0866?
- S 0866 is sponsored by Senator Ross Turner and Senator Jason Elliott.
- What is the current status of S 0866?
- This bill has been enacted into law. Introduced January 29, 2026. Enacted.
- Where can I track S 0866?
- Track S 0866 free on One Click Politics — get push/email alerts when it moves.
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