---
type: "Bill"
title: "Education Capital Improvements Sales and Use Tax"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-10-470, RELATING TO COUNTIES IN WHICH THE EDUCATION CAPITAL IMPROVEMENTS SALES AND USE TAX MAY BE IMPOSED, SO AS TO PROVIDE ADDITIONAL AUTHORIZATIONS. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 4589"
citation: "South Carolina H 4589 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gilliam"]
version_count: 8
action_count: 24
vote_count: 3
first_action: "2025-12-16"
last_action: "2026-06-02"
source: "openstates"
source_identifier: "ocd-bill/cf1c0730-70b1-4eeb-991e-d79e50ca85ce"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4589&session=126&summary=B"
source_hash: "3a6b715afb3a5a34faf1baad3fdabd0be2a5b562698a345b6f26cc1b73d41941"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina H 4589 (2025-2026) — Education Capital Improvements Sales and Use Tax

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 4-10-470, RELATING TO COUNTIES IN WHICH THE EDUCATION CAPITAL IMPROVEMENTS SALES AND USE TAX MAY BE IMPOSED, SO AS TO PROVIDE ADDITIONAL AUTHORIZATIONS. - RATIFIED TITLE

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/4589.htm)
2. **04/21/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260421.htm)
3. **04/23/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260423.htm)
4. **04/29/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260429.htm)
5. **05/12/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260512.htm)
6. **05/13/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260513.htm)
7. **05/13/2026-A** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20260513a.htm)
8. **12/17/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/4589_20251217.htm)

## Votes

- Concur in Senate Amendments — **91–14** (pass) · lower
- 3rd Reading — **40–2** (pass) · upper
- Passage of Bill — **81–18** (pass) · lower

## Sponsors

- Gilliam — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-12-16** Prefiled `filing`
- **2025-12-16** Referred to Committee on Ways and Means `referral-committee`
- **2026-01-13** Introduced and read first time `introduction, reading-1`
- **2026-01-13** Referred to Committee on Ways and Means `referral-committee`
- **2026-04-21** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2026-04-23** Amended `amendment-passage`
- **2026-04-23** Read second time `reading-2`
- **2026-04-23** Roll call Yeas-81 Nays-18
- **2026-04-23** Unanimous consent for third reading on next legislative day
- **2026-04-24** Read third time and sent to Senate `passage, reading-3`
- **2026-04-28** Introduced and read first time `introduction, reading-1`
- **2026-04-28** Referred to Committee on Finance `referral-committee`
- **2026-04-29** Committee report: Favorable Finance `committee-passage-favorable`
- **2026-05-12** Amended `amendment-passage`
- **2026-05-12** Read second time `reading-2`
- **2026-05-13** Amended `amendment-passage`
- **2026-05-13** Read third time and returned to House with amendments `passage, reading-3`
- **2026-05-13** Roll call Ayes-40 Nays-2
- **2026-05-14** Concurred in Senate amendment and enrolled
- **2026-05-14** Roll call Yeas-91 Nays-14
- **2026-05-15** Ratified R 250
- **2026-05-18** Signed By Governor `executive-signature`
- **2026-06-02** Effective date 05/18/26
- **2026-06-02** Act No. 203

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf1c0730-70b1-4eeb-991e-d79e50ca85ce`. Confidence: reported (aggregated from official South Carolina legislature records).