---
type: "Bill"
title: "Manufacturing property tax exemption"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT FOR THE EXEMPTION ON CERTAIN MANUFACTURING PROPERTY. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "S 439"
citation: "South Carolina S 439 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adams", "Alexander", "Bennett", "Climer", "Cromer", "Davis", "Grooms", "Jackson", "Johnson", "Kimbrell", "Peeler", "Sutton", "Turner", "Verdin", "Young", "Zell"]
version_count: 4
action_count: 18
vote_count: 2
first_action: "2025-03-11"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/5a0c7df4-6a22-4969-8de3-98c7825d3bed"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=439&session=126&summary=B"
source_hash: "520f4221082ba88b2d8b99d79dbf5664c37ccc33dd5e99e08d7fa5940e45a344"
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 439 (2025-2026) — Manufacturing property tax exemption

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE THE MAXIMUM REIMBURSEMENT AMOUNT FOR THE EXEMPTION ON CERTAIN MANUFACTURING PROPERTY. - 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/439.htm)
2. **03/11/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/439_20250311.htm)
3. **04/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/439_20260428.htm)
4. **04/29/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/439_20250429.htm)

## Votes

- Passage of Bill — **104–0** (pass) · lower
- 2nd Reading — **40–0** (pass) · upper

## Sponsors

- Adams — primary (person)
- Alexander — primary (person)
- Bennett — primary (person)
- Climer — primary (person)
- Cromer — primary (person)
- Davis — primary (person)
- Grooms — primary (person)
- Jackson — primary (person)
- Johnson — primary (person)
- Kimbrell — primary (person)
- Peeler — primary (person)
- Sutton — primary (person)
- Turner — primary (person)
- Verdin — primary (person)
- Young — primary (person)
- Zell — 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`
- **2025-04-29** Committee report: Favorable Finance `committee-passage-favorable`
- **2025-05-01** Read second time `reading-2`
- **2025-05-01** Roll call Ayes-40 Nays-0
- **2025-05-06** Read third time and sent to House `passage, reading-3`
- **2025-05-06** Introduced and read first time `introduction, reading-1`
- **2025-05-06** Referred to Committee on Ways and Means `referral-committee`
- **2026-04-28** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2026-04-29** Debate adjourned
- **2026-04-30** Debate adjourned until Tues., 5-5-26
- **2026-05-05** Read second time `reading-2`
- **2026-05-05** Roll call Yeas-104 Nays-0
- **2026-05-06** Read third time and enrolled `passage, reading-3`
- **2026-05-14** Ratified R 137
- **2026-05-15** Signed By Governor `executive-signature`
- **2026-05-26** Effective date See Act for Effective Date
- **2026-05-26** Act No. 122

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5a0c7df4-6a22-4969-8de3-98c7825d3bed`. Confidence: reported (aggregated from official South Carolina legislature records).