South Carolina 2025-2026 Regular Session

South Carolina Senate Bill S1006

Introduced
3/11/26  

Caption

Capital Projects Sales Tax

Impact

The modification heralded by S1006 could have significant implications for how municipal and state funding is allocated to capital projects in South Carolina. By recognizing greenspace and greenbelt programs as eligible for capital projects sales tax funding, the bill opens up additional financial resources to local governments for maintaining and creating green spaces. This could facilitate improved community health outcomes, increase property values, and help combat urban heat exemplified by sustainable landscaping practices.

Summary

Bill S1006 proposes an amendment to the South Carolina Code of Laws specifically targeting Section 4-10-330, which relates to the Capital Projects Sales Tax. The primary objective of this bill is to expand the list of qualifying projects under this legislative framework to explicitly include greenspace and greenbelt programs. This indicates a legislative intent to encourage investment in environmental conservation and urban planning initiatives aimed at enhancing green infrastructure within communities throughout South Carolina.

Contention

While S1006 may garner support from environmental advocacy groups and municipalities aiming to enhance their green infrastructures, potential contention (if any arises) might focus on budgetary considerations and the allocation of the capital projects sales tax fund. Some legislators may express concerns regarding prioritization of greenspace projects over more pressing infrastructural needs. Therefore, discussions within legislative committees could revolve around the balance of funding between environmental interests and essential public infrastructure, illustrating differing priorities among stakeholders in urban development.

Companion Bills

No companion bills found.

Previously Filed As

SC H3911

Capital Use Sales Tax

SC S0298

Capital Use Sales Tax

SC S0979

Transportation Sales Tax

SC H3376

Education Capital Improvements Sales and Use Tax

SC H4589

Education Capital Improvements Sales and Use Tax

SC H5400

Education Capital Improvements Sales and Use Tax

SC H4026

Capital Reserve Fund

SC H4216

Income tax

SC HB1281

Reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.

Similar Bills

No similar bills found.