South Carolina 2025-2026 Regular Session Status: In Committee

S 742 — Sales Tax on Baby Supplies

Last action — Referred to Committee on Finance

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

This bill is in committee in the Senate. Introduced December 10, 2025. It must pass committee before a floor vote.

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

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 EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT BABY FORMULA, BABY FOOD, AND BABY CLOTHES.

Bill Text

What changed in the latest version

22 added · 14 removed

Plain-language change summary

The recent amendment to Bill S 742 adds exemptions to the sales tax for baby formula, baby food, and baby clothes in South Carolina. This means that parents will no longer have to pay sales tax on essential items like food and clothing for children under three years old. This change is significant because it aims to alleviate some financial burdens on families, making necessary products more affordable during a critical period of early childhood.

→
Previous
Latest
PK 7D.\Á…€ùØ Ë customXml/item2.xmlÍWÝn£F¾ïSŒ|±¹11ÿ?©ã-¶Ç‰w1¤0n7ªVh€!±‚ep6QµR_¡¯Ø'郱³Õ^T­Í9ßwþΙé¿Y&è™m²Eºº¾.ùÄVa-V×s2áô”åtÑ$]±ë‹Uzñ~ðC?ùH*?c9hNYeםÇ<__õzYøȖ4»L×lš8Ý,iËÍCoMÃ'úÀz"Ï«½åžÞÛYãªugÐ;£ùÛÄ'÷wx0\$I¿w,ëO¦¶Í¼Kò‹_¼H؊.Ù»Xïß;@úÓñ€¯ 1ω¼`pr`œ®i§+Zċª")ŠÞï°?õüá||ƒ‰_¹Lh’1Оj 4þ4º5íìß9–e-ÜÀŸêúÄN-Ëú·¦çwú›–UQÎ+kÎÔ3G伓¶PÌÑGüv¯;b@>ã"'âŒÛ#S2'SÇ>ÇÙ´6rf³)!»øÎqÏEÑF³í ÈíÑ·è-ÈîºÅîÍ¶ÅÚ+šà1¶ˆyÆÃN~„tÍÉÛemj›¬©M\g<áñi< ]“23ݏx<¿;ãå :Âc÷LœAïM읋‹ãL0Mîâ2FØ­;Ó>ÿ>œ@š|‚g°=¦{†Xë*Ƙø¿`×+ŒˆðUr¼À áù«òãø0Ñ øþ®¢&Á 5£¡®)UÞ{’ "'4ÜjšÍ…àð×Ut»ˆ»¶iíS°ç³!vû¢¶àa¯L^Õ«’Ö¸·=¼eù›n™O[Ê*ˆ‹žcTρ ËF ©*2YãäX—9#TDN%ɈBM ź mòÁ¨ï¸Ó›)d\~JƒPx¦Æ §)Ìɲªqz$)\(ƒ€çƒP4âÚh‹\õî E9nõD¼® B,s¢„œ,²˜Óur¡AÃP£ªHõKÚ&WFwr¶üÆk²øùÀhhZà]ÜÆ÷€ž £‚8¨ìµˆÜbä9sr‹F¦ëX%9cŒœ ²Ì_=4¼ß§ö òð¨èÆHÿúãOI…¢ ò]äbË$ ¬âOðå(M\g†<ÓÂ"æ§.¸A¦WcÐÐãǝÍ-³[­œq™W¹YÄç]¶òÚ¥P§s°L4ƒ)³¸RÔÐÃàF X=Í"ߔ‡ >Sröe5MW€šâšdWðb¸Ú7φsMƒÑÖ×Ì}]½Áo¿w<æpbšÏ§ãÎU‡òº.iå§ ÎT‘Ó%Y¥HˆtÊwºÉ†3 àÅül'j(·Ë€m:WÂAB^×gà#XîYç "j†iú´¤›§½£UæAIª]¼>Ït91+Ólü|‘oޞ޹Š‹F ڈ­@÷ 6 !J*WðK–;t®rå68ŠÃbÏ,)ãoÐþ=]é4Y­`³£`ì'ς/‡L A³Ê{Í?Ãe넆l ÞÁ`çëçn‡,ò„¹,$")Hñ[®Ë Q¼I—(£ ËPN_:{°—šY‰Á˜%ˆu]2/ß,Â'V•êk÷{ê¯ÊA$ŠTü¯ê¯~OýÕ²þ/‡z$âÿ´þ•Â^ ŸÃWÙ¬ŠKڅê vѦˆ¤Pæ)boEÒEYŠhVcP@ƒWTÜf¶ íV«4ê"¸í–a’æ,+b^d4Hlo¾I“ì{;(£É4gËbû>¾úÖ¶™¿Ú.}Á‡f¢ñŠ!ǝâ¥;nCzÌK!5N)…6$K5BhC4eCçahF'mhw¹ÛD>‹cn_ßèIb»'EuôÄn3vږZûò¯ÕEôšåUà_›Óøе|>ü ҁWn5¡/ޏa±Þv½N,kò÷àŠ>wýò|ó ^ÀeNj<ÿ)wSíò!}>Ð6&\ïà lÂ]„®V4XdéúÛvŽHýÞñ|ð7PK 7D.\Ùî!å Y customXml/itemProps2.xml±NÃ0†wžÂÊâɵJÚTI*“©+‰Õ8—Ô"¶#Û$Ä»ã¨b ã'}ÿwW?õ„ÞÁyeM…Ó Ì´½2c…ŸŸ:²ÇÈaz1Y6뛲÷‡^áƒup  QĘ8óUra>Pêå´ð;ƒ‰ËÁ:-BŒn¤v”„ÖÊEƒ 4c,§r‰,ý¢§E¶ŠÈS[%_|Çx“uiº»‚ls^¾ç;’Í}ËÚmš²ï¤^}.…0ø¿qå-NýGlòMŒp1ÒÄz#>^osF~sBë’^õÑëÔ?PK 7D.\m|½X½ ' customXml/_rels/item2.xml.relsÏ1kÃ0†á½¿BhÑTËñB±œ¥²…âBW!ŸmݝÐ)Åù÷N tÈú ÏÇÛ7LêŠD&gvMkPà)ÒâÌ×øñz0Jª§É'&pæbŽÃKÿ É×È$kÌ¢6L$N¯µæ7k%¬€^Î@¦™ú* —Åf.~Ûµíޖ¿†Lušœ.§©Ój¼exÆæyŽÞ9\¨þsaÃU*ã7¦sá,Z¾,PŽðwêš “¶Coú†;PK ! 3“h›ç [Content_Types].xml͗KÓ0F÷Hü‡ÈÛQã>B¨é,XÂH‰­kß$ÖØז}ÛIÿ=JӄJӡͤ›llçø¡øz~_Y“l Dí0c“tÌ@é”Æ"c?–_FXI Æ!dl‘Ý/Þ¾™/·bRYƒ1c%‘ÿÈy”%XSç+kr¬ ˜ºPp/ä“(€OÇã÷\:$@QÁóO‹µ¡äsE€I YòÐt¬YÞ-i‡|ƒê/ÊhOH˜]ŸXjï*k?J¨[þ ؏û¶´‚äQú*,dŒ?» ¸rrm)=sÄÓ幖Ў¯Ó|pbÔXX“¶-Vh¼;á!בœýi ×ö18'ë´¡uÒ_è0½‡Ù 8¼{m‡Ý¹Äµ]AÐX\ÿ`¶Ñ‘¶âõ šÜn<i,úØ'w*<Ãê{o„wŠäÎ:êc7ÚèN @ՓÃ!¹S¡¡ L®oПɟƯ7«—ù7Ágò§ƒñ›eš ¼þ³×i)Vú0ØGwJÆÅ(Âö5ª§ë|©o­ßÃ__­ËÍÜc­ÑMd*ÁBó½ü—º‹9…TNî*J.]øiFõè‘?«”T¢ðþâùAýæR ^ÊnÊß+UÑGà|÷„]üPK ! ™U~ù á _rels/.rels­ÒÁJ1à»à;„¹w³­""Íö"Bo"ëÉtw1ɄdªÛ·EхºöÐëðóç›!ëͼz¥\Ž–U Š¢e7ÄÎÀsû°¸U£Cϑ¨À¦¹¼X?‘G8–~HEÁÇb IwZÛSÀRq¢8¿ãPJÅ¹Ó ív¤Wu}£óïh&jë䭻՝ÒÍ»Ý`éží>P”#Oh…¢#·H™e¨€j1w$ÛÇÌ©hL©ƒ}\´:]ô÷¶: CAm9Ó¼ç#1ZžóD
2025-2026 Bill 742 Text of Previous Version (Dec.
10, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 742Indicates 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 EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT BABY FORMULA, BABY FOOD, AND BABY CLOTHES.
  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) baby formula and baby food, which include, but are not limited to, food purees, puffs, teether crackers, yogurt melts, puree pouches, and other food intended for sale for infants and children under thirty-six months of age.
      (86) baby clothes, which includes, but is not limited to, diapers, onesies, shirts, pants, hats, mittens, socks, shoes, and other items intended for sale for infants and children under thirty six months of age.
  SECTION 2.  This act takes effect upon approval by the Governor.
  ----XX---- This web page was last updated on December 10, 2025 at 02:34 PM
⬇ Download PDF
View plain text versions (2)
  • 12/10/2025 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

  3. Referred to Committee on Finance

  4. Prefiled

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
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 S 742 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT BABY FORMULA, BABY FOOD, AND BABY CLOTHES.
Who sponsors S 742?
S 742 is sponsored by Senator Carlisle Kennedy.
What is the current status of S 742?
This bill is in committee in the Senate. Introduced December 10, 2025. It must pass committee before a floor vote.
Where can I track S 742?
Track S 742 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on S 742

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 S 742

Last checked for changes about 2 months ago · updated continuously

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

Track this bill →