---
type: "Bill"
title: "Taxation of commercial aircraft"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT FEE IN LIEU OF TAX AGREEMENTS MAY INCLUDE CERTAIN COMMERCIAL AIRCRAFT. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "S 436"
citation: "South Carolina S 436 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fernandez", "Grooms", "Leber"]
version_count: 5
action_count: 18
vote_count: 2
first_action: "2025-03-11"
last_action: "2026-05-27"
source: "openstates"
source_identifier: "ocd-bill/d8bc2ee3-e8d4-40ae-96e6-04a8bd4c3eea"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=436&session=126&summary=B"
source_hash: "2fcb025e1c1895d6c0475b5e2a27a9f2731bb566161659e9f66426b0030e3cd2"
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 S 436 (2025-2026) — Taxation of commercial aircraft

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT FEE IN LIEU OF TAX AGREEMENTS MAY INCLUDE CERTAIN COMMERCIAL AIRCRAFT. - 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/436.htm)
2. **03/11/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/436_20250311.htm)
3. **04/15/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/436_20260415.htm)
4. **04/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/436_20260428.htm)
5. **05/06/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/436_20260506.htm)

## Votes

- 2nd Reading — **42–2** (pass) · upper
- Passage of Bill — **111–0** (pass) · lower

## Sponsors

- Fernandez — primary (person)
- Grooms — primary (person)
- Leber — primary (person)

## Timeline

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

- **2025-03-11** Introduced and read first time `introduction, reading-1`
- **2025-03-11** Referred to Committee on Finance `referral-committee`
- **2026-04-15** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2026-04-28** Committee Amendment Adopted `amendment-passage`
- **2026-04-28** Read second time `reading-2`
- **2026-04-28** Roll call Ayes-42 Nays-2
- **2026-04-29** Read third time and sent to House `passage, reading-3`
- **2026-04-30** Introduced and read first time `introduction, reading-1`
- **2026-04-30** Referred to Committee on Ways and Means `referral-committee`
- **2026-05-06** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2026-05-07** Debate adjourned
- **2026-05-12** Read second time `reading-2`
- **2026-05-12** Roll call Yeas-111 Nays-0
- **2026-05-13** Concurred in Senate amendment and enrolled
- **2026-05-14** Ratified R 136
- **2026-05-18** Signed By Governor `executive-signature`
- **2026-05-27** Effective date 05/18/26
- **2026-05-27** Act No. 165

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d8bc2ee3-e8d4-40ae-96e6-04a8bd4c3eea`. Confidence: reported (aggregated from official South Carolina legislature records).