Scope
South Carolina House Bill 4925 of the 126th General Assembly ("Datacenter"; summary "Sales Tax Exemption") would have amended Code section 12-36-2120(79), the sales tax exemption for certain datacenters, so that "taxpayer" includes a person related to the taxpayer as described in section 267(b) of the Internal Revenue Code. It was referred to the House Ways and Means Committee on 14 January 2026 and was not enacted before the Senate adjourned sine die on 14 May 2026.
- Geographic scope
- South Carolina
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- South Carolina General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- No expiration date recorded
- Ended
- 14 May 2026
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026
About this date
This record was last checked before the tracker date, 30 October 2026. An earlier check date does not by itself mean the record's status has changed.
Summary
South Carolina House Bill 4925 of 2026 would have extended the datacenter sales tax exemption in Code section 12-36-2120(79) to persons related to the taxpayer under section 267(b) of the Internal Revenue Code. The official bill page shows it "Currently residing in the House Committee on Ways and Means" after referral on 14 January 2026, and the Senate Journal records that the Senate adjourned sine die on 14 May 2026, so it did not become law.
What this does not establish
- The end date recorded here is the sine die adjournment of the 2026 regular session recorded in the Senate Journal; the concurrent sine die resolution permitting limited later sessions was not opened, and no later action appears on the bill page.
- The current datacenter exemption is the separate record for section 12-36-2120(79).
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
Primary source: South Carolina General Assembly page on scstatehouse.gov