H3858Introduced in the House
Taxation on boats
Introduced by Gary Brewer, District 114
What does this bill do?
Plain-English breakdown
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Official description
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
Where it stands
Act No. 109
April 2, 2026
How did lawmakers vote?
House votes
2 recorded votes · each counted separately
Senate votes
2 recorded votes · each counted separately
HouseStage: House: Concur In Senate Amendments · March 24, 2026
111
Yes
0
No
13
Absent or Not Voting
124 representatives recorded in this House vote. Colors show vote categories only, not whether a vote was good or bad.
See how each representative voted
| Representative | District | Vote |
|---|---|---|
| William Whitmire | 1 | Yes |
| Adam Duncan | 2 | Yes |
| Phillip Bowers | 3 | Yes |
| Davey Hiott | 4 | Yes |
| Neal Collins | 5 | Yes |
| April Cromer | 6 | Yes |
| Lee Gilreath | 7 | Yes |
| Don Chapman | 8 | Yes |
| Blake Sanders | 9 | Yes |
| Thomas Beach | 10 | Yes |
Bill history
Introduced and read first time
Referred to Committee on Ways and Means
Member(s) request name added as sponsor: Ballentine, T.Moore, Montgomery
Member(s) request name added as sponsor: Sanders
Member(s) request name added as sponsor: Atkinson, Frank
Member(s) request name added as sponsor: Ligon
Member(s) request name added as sponsor: Gibson
Member(s) request name added as sponsor: J.Moore
Member(s) request name added as sponsor: Caskey
Member(s) request name added as sponsor: Moss
Member(s) request name added as sponsor: Huff, Beach
Member(s) request name added as sponsor: Terribile
Member(s) request name added as sponsor: Kilmartin, Hardee, Taylor, Yow
Member(s) request name added as sponsor: J.E.Johnson
Committee report: Favorable with amendment Ways and Means
Member(s) request name added as sponsor: Landing
Scrivener's error corrected
Member(s) request name added as sponsor: Forrest, Oremus
Debate adjourned until Wed., 5-7-25
Member(s) request name added as sponsor: Kirby, Hixon, Cromer, Gilreath
Amended
Read second time
Roll call Yeas-89 Nays-7
Read third time and sent to Senate
Introduced and read first time
Referred to Committee on Finance
Committee report: Favorable with amendment Finance
Special order, set for March 3, 2026
Committee Amendment Adopted
Amended
Read second time
Roll call Ayes-39 Nays-1
Amended
Read third time and returned to House with amendments
Roll call Ayes-39 Nays-1
Scrivener's error corrected
Concurred in Senate amendment and enrolled
Roll call Yeas-111 Nays-0
Ratified R 116
Signed By Governor
Effective date See Act for Effective Date
Act No. 109
Verify the information
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