South Carolina 2025-2026 Regular Session Status: In Committee

H 4925 — Sales Tax Exemption

Last action — Referred to Committee on Ways and Means

Track this bill free

No card. One bill, free forever — alerts when it moves.

  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 January 14, 2026. It must pass committee before a floor vote.

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

Prognosis

Stalled 14% · 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.

  • 1 sponsor

    1 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 THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.

Bill Text

What changed in the latest version

18 added · 1 removed

Plain-language change summary

The recent amendment to Bill H 4925 expands the sales tax exemption for data centers in South Carolina to include certain related entities of the primary taxpayer. By clarifying that "taxpayer" now encompasses those with specific relationships as defined by the Internal Revenue Code, it allows more businesses associated with data centers to also benefit from this tax exemption. This change is significant because it encourages the growth of the data center industry by potentially reducing the tax burden on interconnected businesses, fostering economic development in the region.

→
Previous
Latest
PK œ7\<ê” ñ customXml/item5.xml½WÛn£H}߯@
2025-2026 Bill 4925 Text of Previous Version (Jan.
14, 2026) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 4925Indicates 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 THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-36-2120(79) of the S.C.
Code is amended by adding:
      (H) For purposes of this item, "taxpayer" includes a person who bears a relationship to the taxpayer as described in Section 267(b) of the Internal Revenue Code.
  SECTION 2.  This act takes effect upon approval by the Governor.
----XX---- This web page was last updated on January 14, 2026 at 03:41 PM
⬇ Download PDF
View plain text versions (2)
  • 01/14/2026 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

Action History

  1. Referred to Committee on Ways and Means

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 169 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (169)

169 members have not signed on to this bill.

Show all 169 →

"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

taxation technology
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 4925 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.
Who sponsors H 4925?
H 4925 is sponsored by Representative Bruce W. Bannister.
What is the current status of H 4925?
This bill is in committee in the House. Introduced January 14, 2026. It must pass committee before a floor vote.
Where can I track H 4925?
Track H 4925 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on H 4925

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of H 4925

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →