Dear Friend:

When it comes to taxes, most folks have historically expected taxes to go up. But the SC General Assembly has been taking the road less traveled by lowering taxes and leaving more money in taxpayers’ pockets. It’s about time taxpayers get a break!

A Break for Boat Owners

A bill to significantly reduce taxes on boats in SC is now on its way to Gov. Henry McMaster for approval. Once signed into law, the rate at which SC taxes watercraft — which had been among the highest in the country — will drop from 10.5% to 6%. The legislation also eliminates a separate tax on outboard motors, which boat owners criticized as double taxation. The House passed the measure unanimously this week, following a nearly unanimous Senate vote earlier this month.

This change addresses a long-standing issue and could save boat owners over $40 million. Because property taxes are the domain of local governments, some counties are concerned that potential revenue losses will affect their funding. To soften the tax hit, the bill calls for a three-year phase-in for the tax changes to help local governments adjust. Supporters of the tax cut believe it could stimulate boat sales and bolster the state’s boat construction industry.

The Biggest Tax Break

At the closing of the legislative session on Thursday, House and Senate leadership formally convened to ratify the historic state income tax relief bill, which delivers over $308 million in immediate income tax relief, helping hardworking South Carolinians keep more of their earnings. It is expected that Gov. McMaster will sign the bill next week in a State House ceremony with much fanfare.

Just a few years ago, the top income tax rate was 7%. We lowered it to the current 6%, and this bill further reduces it to 5.21%, benefiting a broad range of South Carolinians. The bill also commits to responsible, incremental cuts that lead to a 1.99% flat tax rate and ultimately eliminate the state income tax.

Another Needed Tax Break

As tax conformity legislation lingers in the Senate and questions arise whether Senators will adopt the federal ‘One Big Beautiful Bill Act’ tax deductions as the House did two weeks ago. The South Carolina Department of Revenue is giving filers more time to submit their 2025 state returns.

The department said it’s extending the tax filing deadline to Oct. 15 and that no action is required to take advantage of it. The extension, however, applies only to deadlines to file returns — not to tax owed. The revenue department stressed that a taxpayer would owe penalties if they do not pay at least 90% of the filer’s 2025 tax liability by the April 15 deadline. If the bill is passed, the department said it will update taxpayers who’ve already filed their returns.

The First State Constitution

250 years ago this past Thursday, the SC General Assembly was created in the 1776 State Constitution. To commemorate the occasion, the original signed Constitution was brought to the State House by the State Archives. Of note — this Constitution creates the General Assembly — just one body — no Senate. That’s intriguing. 😄

Legislative Briefs

Including a week for Easter furlough, the House has 18 legislative days until sine die on May 14. As we enter the home stretch of this legislative session, bills are moving at warp speed to cross the finish line. Here’s a topline summary.

Law & Order

A bill ensuring a buffer zone around first responders passed the Senate unanimously on Thursday, following advocacy from retired police officer Sen. Brian Adams. The “Helping Alleviate Lawful Obstruction (HALO) Act” (H.4763) imposes jail time for anyone obstructing on-duty officers, firefighters, paramedics, or hospital workers after a verbal warning. Initially, the bill required a 25-foot distance, but Adams argued that such specifics aren’t practical in chaotic situations. The amended bill allows first responders to set a reasonable distance of up to 25 feet. Disregarding this warning can lead to a misdemeanor charge, with penalties of up to 60 days in jail and a $500 fine. The amended bill will return to the House for another vote.

Common Sense Potty Bill

A significant win for common sense. Senators passed the South Carolina Student Physical Privacy Act (H.4756) this week, mandating gender-specific bathroom usage at government-run K-12 schools and taxpayer-funded colleges. The legislation, approved by a 35–2 vote, imposes significant financial penalties on institutions that fail to comply. The bill now returns to the House, which is expected to agree with the Senate’s amendments before sending it to Governor Henry McMaster for final approval.

Crackdown on Hemp Consumables

Legislation created by the House to corral SC’s gray market hemp industry passed the Senate 30-13. The bill (H.3924) creates a comprehensive regulatory framework for hemp-derived consumables, especially products that can cause intoxication (like delta-8, delta-10, and THC beverages). It essentially treats many hemp products more like alcohol — with licensing, enforcement, and age restrictions.

As amended by the Senate, any hemp product that produces a psychoactive (intoxicating) effect is tightly restricted or banned. Legal hemp products must stay under 0.3% THC (federal standard) and not produce a psychoactive effect (for general retail CBD products). Non-intoxicating CBD remains legal and largely unrestricted. Illegal products are considered contraband and can be seized by law enforcement.

These dangerous drinks are being sold in convenience stores where they are available to youngsters. This law will treat these products just like alcohol and can only be purchased by those 21+.

The overriding goal of this legislation is to protect public health and safety, especially children. It will also prevent unregulated intoxicating products from flooding the market and bring hemp products under structured, alcohol-like control.

NIL Veto Overridden

The House of Representatives voted 88-22 to override Gov. Henry McMaster’s veto of a bill (H.4902) to prevent the public disclosure of NIL revenue-sharing deals between public universities and student-athletes. A vote on the NIL (Name, Image, & Likeness) in the Senate may happen next week. Gov. McMaster raised concerns about transparency. The athletic directors from Clemson, USC, and Coastal Carolina have testified that no taxpayer dollars are used to pay student-athletes; all money comes from donations. Five other states — Louisiana, Kentucky, Utah, Arkansas, and Colorado — have passed similar legislation.

Homeowner Rights

Sometimes it is difficult for homeowners to replace a pre-existing (older) manufactured or mobile home because their property doesn’t conform to updated zoning or property requirements. The House passed a bill (H.5113) that clarifies regulations governing those types of homes by limiting local governments’ authority to restrict their use and allowing homeowners to replace their homes.

Fixing Roads

Both the House and Senate have spent months crafting legislation to speed up road infrastructure fixes, ease congestion in the fast-growing state, and eliminate bureaucratic roadblocks that slow down construction as labor and inflation costs rise. On Thursday, a House Ways & Means subcommittee advanced two similar infrastructure bills — H.5071 and S.831.

The Senate passed its version of its legislation last week, which gives SCDOT greater ability to enter into public-private partnerships, expands SCDOT’s tolling authority, and gives the department permitting responsibilities from the Federal Highway Administration for EPA environmental reviews, similar to other states. It also includes provisions to allow counties and cities to take ownership of roads from the state. The Senate bill did not transfer the role of the transportation secretary to the governor’s Cabinet — a switch the House included in its bill. The bills will be debated in the House in the coming weeks.

Fixing Bad Covid Restrictions

Remember when Covid restrictions prevented family members from visiting their relatives in nursing homes or long-term care facilities? The House approved legislation (S.146) that residents of those facilities have the right to designate one individual as an emergency visitor. This bill is designed to enhance residents’ well-being and rights, ensuring they can maintain connections with loved ones during critical times.

Medical Malpractice

The House unanimously passed legislation (H.4544) that seeks to enhance accountability for healthcare providers, ensuring that victims of severe misconduct can access appropriate compensation. The legislation revises medical malpractice, and tort claims by allowing for higher compensation in cases where healthcare providers exhibit willful, reckless, or fraudulent behavior, including instances of felony convictions or impairment due to drugs or alcohol.

Empowering Physicians

The House passed a bill this week, underscoring that patient care should not be hindered by physicians’ restrictive employment contracts. The legislation (H.4767) would liberate physicians by limiting the enforceability of non-compete agreements, allowing physicians to move freely within their communities and practice without unnecessary restrictions. It establishes clear guidelines on the geographic areas and timeframes that non-compete clauses can cover, ensuring they are fair and not overly burdensome. Hopefully, it will result in better access to healthcare services for all South Carolinians!

House Bills On the Move…

The Immigration Enforcement bill has been approved by the House Judiciary Committee and sent to the full House for debate. This bill (H.4764) strengthens cooperation between state and local law enforcement and federal authorities to ensure individuals who are in our country unlawfully and commit crimes are properly identified and processed. Many law enforcement agencies across South Carolina are already taking proactive steps to uphold the rule of law. This legislation builds on those efforts and ensures every community has the tools it needs to protect families and keep neighborhoods safe. Public safety remains a core responsibility, and it will always come first.

Fargo’s, Hyco’s, Rico’s, Coba’s, Wick’s, and Mikka’s Law (H.3034) is also heading to the House for a vote. It strengthens penalties for those who harm or kill a law enforcement horse or K9 officer. Handlers and K9 officers from 40 counties across South Carolina came to the State House to advocate for the bill and stand up for the K9s who serve alongside them. These highly trained dogs track dangerous criminals, protect their handlers, and play a vital role in keeping our communities safe.

Street takeovers are reckless and dangerous events that put lives at risk. We will soon be voting on H.4292, which cracks down on these illegal gatherings and holds participants accountable. The bill is advancing through the legislative process, giving law enforcement stronger tools to stop dangerous behavior and keep our roads safe.

The Personal Privacy Protection Act (H.5075) is also on the move. This bill protects the personal information of donors, members, and supporters of nonprofit organizations by prohibiting public bodies from collecting or disclosing certain private data.

U.S. Government is BROKE!

Friends, I hate to wrap up on a sour note, but this week, it was documented that America is in perilous financial times. The U.S. Treasury has declared the federal government “INSOLVENT!” It’s likely you may have missed the news because it was under-reported, so here it is: The Treasury just declared the U.S. insolvent.

This is a significant reason I have been one of the strongest voices in SC calling for an Article V Convention of States. We states have the Constitutional authority to rein in the out-of-control federal government and its wild spending, which will be our ruin.

Closer to Home

Aiken County’s Meals on Wheels will keep rolling — and reaching more neighbors in need — thanks to an incredible outpouring of community support.

Leaders and supporters of Aiken Senior Life Services celebrated the success of their “All Hands on Deck” campaign. Facing reduced government funding and a growing demand for services, the organization was confronting a serious financial shortfall. But this community stepped up.

Generous citizens answered the call, raising an extraordinary $2.5 million to ensure those in need receive a hot meal daily.

In recognition of that leadership, the Aiken Legislative Delegation honored campaign chairman Bill Reynolds with a Resolution from the South Carolina General Assembly.

This is what makes Aiken County special — neighbors helping neighbors when it matters most.

PHOTOS OF THE WEEK

This week, I was pleased to join participants in the SC Farm Bureau Women’s Day at the State House. Two Aiken County constituents, Nilda Burke and Sarah Relyea, of Windsor, joined more than 65 women farmers and leaders from throughout the state to discuss the critical policy items affecting farmers and agribusiness, SC’s #1 industry, and the driver of our state’s culture and economy.