Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
12 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Bill | Taxation on boats | AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF "OUTBOARD MOTOR"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE | us/states/sc | South Carolina General Assembly | 2025-2026 | H 3858 | South Carolina H 3858 (2025-2026) |
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enacted |
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9 | 42 | 4 | 2025-01-30 | 2026-04-02 | openstates | ocd-bill/6d9f956c-5a38-490e-a24d-dd26d454715a | https://www.scstatehouse.gov/billsearch.php?billnumbers=3858&session=126&summary=B | 01a1aa1585b74313e9ada2fef3655271fb96d916bbd307ac1df720f0567d42ad | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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South Carolina H 3858 (2025-2026) — Taxation on boats
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF "OUTBOARD MOTOR"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Filed (filed) — source
- 01/30/2025 (committee substitute) — source
- 02/18/2026 (committee substitute) — source
- 03/04/2026 (committee substitute) — source
- 03/05/2026 (committee substitute) — source
- 03/24/2026 (committee substitute) — source
- 04/30/2025 (committee substitute) — source
- 05/06/2025 (committee substitute) — source
- 05/07/2025 (committee substitute) — source
Votes
- 2nd Reading — 39–1 (pass) · upper
- Passage of Bill — 89–7 (pass) · lower
- Concur in Senate Amendments — 111–0 (pass) · lower
- to lay on the table — 28–12 (pass) · upper
Sponsors
- Atkinson — primary (person)
- B. Newton — primary (person)
- B.J. Cox — primary (person)
- B.L. Cox — primary (person)
- Bailey — primary (person)
- Ballentine — primary (person)
- Beach — primary (person)
- Brewer — primary (person)
- Brittain — primary (person)
- Bustos — primary (person)
- C. Mitchell — primary (person)
- Caskey — primary (person)
- Chapman — primary (person)
- Cromer — primary (person)
- Davis — primary (person)
- Erickson — primary (person)
- Forrest — primary (person)
- Frank — primary (person)
- Gagnon — primary (person)
- Gibson — primary (person)
- Gilliam — primary (person)
- Gilreath — primary (person)
- Guest — primary (person)
- Guffey — primary (person)
- Hager — primary (person)
- Hardee — primary (person)
- Hartnett — primary (person)
- Herbkersman — primary (person)
- Hewitt — primary (person)
- Hixon — primary (person)
- Holman — primary (person)
- Huff — primary (person)
- J. Moore — primary (person)
- J.E. Johnson — primary (person)
- J.L. Johnson — primary (person)
- Jordan — primary (person)
- Kilmartin — primary (person)
- Kirby — primary (person)
- Landing — primary (person)
- Lawson — primary (person)
- Ligon — primary (person)
- Lowe — primary (person)
- M.M. Smith — primary (person)
- Martin — primary (person)
- Montgomery — primary (person)
- Moss — primary (person)
- Murphy — primary (person)
- Oremus — primary (person)
- Pedalino — primary (person)
- Pope — primary (person)
- Robbins — primary (person)
- Rutherford — primary (person)
- Sanders — primary (person)
- Sessions — primary (person)
- T. Moore — primary (person)
- Taylor — primary (person)
- Teeple — primary (person)
- Terribile — primary (person)
- Wooten — primary (person)
- Yow — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2025-01-30 Introduced and read first time
introduction, reading-1 - 2025-01-30 Referred to Committee on Ways and Means
referral-committee - 2025-02-04 Member(s) request name added as sponsor: Ballentine, T.Moore, Montgomery
- 2025-02-05 Member(s) request name added as sponsor: Sanders
- 2025-02-06 Member(s) request name added as sponsor: Atkinson, Frank
- 2025-02-11 Member(s) request name added as sponsor: Ligon
- 2025-02-18 Member(s) request name added as sponsor: Gibson
- 2025-02-25 Member(s) request name added as sponsor: J.Moore
- 2025-04-08 Member(s) request name added as sponsor: Caskey
- 2025-04-09 Member(s) request name added as sponsor: Moss
- 2025-04-10 Member(s) request name added as sponsor: Huff, Beach
- 2025-04-22 Member(s) request name added as sponsor: Terribile
- 2025-04-23 Member(s) request name added as sponsor: Kilmartin, Hardee, Taylor, Yow
- 2025-04-30 Member(s) request name added as sponsor: J.E.Johnson
- 2025-04-30 Committee report: Favorable with amendment Ways and Means
committee-passage-favorable - 2025-05-01 Member(s) request name added as sponsor: Landing
- 2025-05-06 Scrivener's error corrected
- 2025-05-06 Member(s) request name added as sponsor: Forrest, Oremus
- 2025-05-06 Debate adjourned until Wed., 5-7-25
- 2025-05-07 Member(s) request name added as sponsor: Kirby, Hixon, Cromer, Gilreath
- 2025-05-07 Amended
amendment-passage - 2025-05-07 Read second time
reading-2 - 2025-05-07 Roll call Yeas-89 Nays-7
- 2025-05-08 Read third time and sent to Senate
passage, reading-3 - 2025-05-08 Introduced and read first time
introduction, reading-1 - 2025-05-08 Referred to Committee on Finance
referral-committee - 2026-02-18 Committee report: Favorable with amendment Finance
committee-passage-favorable - 2026-03-03 Special order, set for March 3, 2026
- 2026-03-04 Committee Amendment Adopted
amendment-passage - 2026-03-04 Amended
amendment-passage - 2026-03-04 Read second time
reading-2 - 2026-03-04 Roll call Ayes-39 Nays-1
- 2026-03-05 Amended
amendment-passage - 2026-03-05 Read third time and returned to House with amendments
passage, reading-3 - 2026-03-05 Roll call Ayes-39 Nays-1
- 2026-03-24 Scrivener's error corrected
- 2026-03-24 Concurred in Senate amendment and enrolled
- 2026-03-24 Roll call Yeas-111 Nays-0
- 2026-03-25 Ratified R 116
- 2026-03-30 Signed By Governor
executive-signature - 2026-04-02 Effective date See Act for Effective Date
- 2026-04-02 Act No. 109
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/6d9f956c-5a38-490e-a24d-dd26d454715a. Confidence: reported (aggregated from official South Carolina legislature records).