South Carolina 2025-2026 Regular Session Status: In Committee

H 4705 — Volunteer Fire Sales Tax Exemption Act

Last action — Member(s) request name added as sponsor: Willis, Gilliam

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced December 16, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 24% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 8 sponsors

    8 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN FIREFIGHTING EQUIPMENT PURCHASED BY VOLUNTEER FIRE DEPARTMENTS.

Bill Text

What changed in the latest version

18 added · 6 removed

18 line(s) added, 6 removed.

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2025-2026 Bill 4705 Text of Previous Version (Dec.
17, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 4705Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN FIREFIGHTING EQUIPMENT PURCHASED BY VOLUNTEER FIRE DEPARTMENTs.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-36-2120 of the S.C.
Code is amended by adding:
      (85) firefighting equipment purchased by a volunteer fire department.
For purposes of this section, firefighting equipment includes items of tangible personal property enumerated in Section 23-9-25(E), and "volunteer fire department" has the same meaning as set forth in Section 23-9-25.
  SECTION 2.  This act takes effect July 1, 2026.
----XX---- This web page was last updated on December 17, 2025 at 01:17 PM
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Action History

  1. Member(s) request name added as sponsor: Willis, Gilliam

  2. Member(s) request name added as sponsor: Teeple

  3. Member(s) request name added as sponsor: White

  4. Referred to Committee on Ways and Means

  5. Introduced and read first time

  6. Referred to Committee on Ways and Means

  7. Prefiled

Sponsors

Sponsorship breakdown

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8 sponsors · 0 co-sponsors · 162 not signed on

Sponsors (8)

Co-sponsors (0)

None.

Not signed on (162)

162 members have not signed on to this bill.

Show all 162 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does H 4705 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN FIREFIGHTING EQUIPMENT PURCHASED BY VOLUNTEER FIRE DEPARTMENTS.
Who sponsors H 4705?
H 4705 is sponsored by Representative Luke S. Rankin, Representative Thomas E. "Tommy" Pope, Representative Melissa Lackey Oremus, Representative Bill Taylor, Representative Joseph S. "Joe" White, Representative James E. Teeple, Representative Mark N. Willis, and Representative Leon D. "Doug" Gilliam.
What is the current status of H 4705?
This bill is in committee in the House. Introduced December 16, 2025. It must pass committee before a floor vote.
Where can I track H 4705?
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