summary
Introduced
03/05/2025
03/05/2025
In Committee
03/05/2025
03/05/2025
Crossed Over
Passed
Dead
Introduced Session
126th General Assembly
Bill Summary
Amend The South Carolina Code Of Laws By Amending Section 12-37-220, Relating To Property Tax Exemptions, So As To Provide That Legal Guardians Of Minor Or Dependent Children Are Entitled To A Property Tax Exemption On One Personal Motor Vehicle.
AI Summary
This bill amends South Carolina's property tax code to provide a property tax exemption for legal guardians of minor or dependent children who are blind or require a wheelchair. Specifically, the bill allows legal guardians to receive a tax exemption on one personal motor vehicle that is used to transport these children. The existing law is being modified to explicitly include this exemption, which aims to provide financial relief to guardians who have additional transportation needs due to a child's disability. The tax exemption would apply when the vehicle is specifically used for transporting the minor or dependent child who is either blind or uses a wheelchair. The bill would take effect immediately upon receiving the Governor's approval, potentially offering immediate tax relief for qualifying legal guardians in South Carolina.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Committee on Ways and Means (on 03/05/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=4138&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/4138_20250305.htm |
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