Taxation on boats
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “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;” Read the full text
126th session (2025-2026)
What it does
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
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Show all 42 actions
Introduced and read first time (House Journal-page 43) · Jan 30, 2025
House
Referred to Committee on Ways and Means (House Journal-page 43) · Jan 30, 2025
House
Member(s) request name added as sponsor: Ballentine, T.Moore, Montgomery · Feb 4, 2025
House
Member(s) request name added as sponsor: Sanders · Feb 5, 2025
House
Member(s) request name added as sponsor: Atkinson, Frank · Feb 6, 2025
House
Member(s) request name added as sponsor: Ligon · Feb 11, 2025
House
Member(s) request name added as sponsor: Gibson · Feb 18, 2025
House
Member(s) request name added as sponsor: J.Moore · Feb 25, 2025
House
Member(s) request name added as sponsor: Caskey · Apr 8, 2025
House
Member(s) request name added as sponsor: Moss · Apr 9, 2025
House
Member(s) request name added as sponsor: Huff, Beach · Apr 10, 2025
House
Member(s) request name added as sponsor: Terribile · Apr 22, 2025
House
Member(s) request name added as sponsor: Kilmartin, Hardee, Taylor, Yow · Apr 23, 2025
House
Member(s) request name added as sponsor: J.E.Johnson · Apr 30, 2025
House
Committee report: Favorable with amendment Ways and Means (House Journal-page 5) · Apr 30, 2025
House
Member(s) request name added as sponsor: Landing · May 1, 2025
House
Scrivener's error corrected · May 6, 2025
Member(s) request name added as sponsor: Forrest, Oremus · May 6, 2025
House
Debate adjourned until Wed., 5-7-25 (House Journal-page 22) · May 6, 2025
House
Member(s) request name added as sponsor: Kirby, Hixon, Cromer, Gilreath · May 7, 2025
House
Amended (House Journal-page 10) · May 7, 2025
House
Read second time (House Journal-page 10) · May 7, 2025
House
Roll call Yeas-89 Nays-7 (House Journal-page 13) · May 7, 2025
House
Read third time and sent to Senate (House Journal-page 80) · May 8, 2025
House
Introduced and read first time (Senate Journal-page 5) · May 8, 2025
Senate
Referred to Committee on Finance (Senate Journal-page 5) · May 8, 2025
Senate
Committee report: Favorable with amendment Finance (Senate Journal-page 11) · Feb 18, 2026
Senate
Special order, set for March 3, 2026 (Senate Journal-page 28) · Mar 3, 2026
Senate
Committee Amendment Adopted · Mar 4, 2026
Senate
Amended (Senate Journal-page 46) · Mar 4, 2026
Senate
Read second time (Senate Journal-page 46) · Mar 4, 2026
Senate
Roll call Ayes-39 Nays-1 (Senate Journal-page 46) · Mar 4, 2026
Senate
Amended (Senate Journal-page 17) · Mar 5, 2026
Senate
Read third time and returned to House with amendments (Senate Journal-page 17) · Mar 5, 2026
Senate
Roll call Ayes-39 Nays-1 (Senate Journal-page 17) · Mar 5, 2026
Senate
Scrivener's error corrected · Mar 24, 2026
Concurred in Senate amendment and enrolled (House Journal-page 53) · Mar 24, 2026
House
Roll call Yeas-111 Nays-0 (House Journal-page 53) · Mar 24, 2026
House
Ratified R 116 · Mar 25, 2026
Signed By Governor · Mar 30, 2026
Effective date See Act for Effective Date · Apr 2, 2026
Act No. 109 · Apr 2, 2026
The numbers
60
sponsors on the bill
Sponsors
BrewerPedalinoLoweC. MitchellM.M. SmithB.J. CoxChapmanDavisSessionsEricksonGuffeyB.L. CoxHewittTeepleHartnettPopeRutherfordBrittainWootenGuestHagerJ.L. JohnsonB. NewtonBaileyBustosGagnonGilliamHerbkersmanHolmanJordanLawsonMartinMurphyRobbinsBallentineT. MooreMontgomerySandersAtkinsonLigonGibsonJ. MooreCaskeyMossHuffBeachTerribileKilmartinHardeeTaylorYowJ.E. JohnsonLandingFrankForrestOremusKirbyHixonCromerGilreath
Recorded votes
Concur in Senate AmendmentsHouse · 2026-03-24 · Passed · Yeas 111, Nays 0, Excused Absence 4, Not Voting 9
Campsen, George E., IIISenate · 2026-03-04 · Passed
to lay on the tableSenate · 2026-03-04 · Passed · Ayes 28, Nays 12, Excused Absence 5
Passage of BillHouse · 2025-05-07 · Passed · Yeas 89, Nays 7, Excused Absence 2, Not Voting 25
Roll-call results shown verbatim from the South Carolina legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Act No. 109 (Apr 2, 2026).