Research

  • Finish the Job: Make South Carolina’s Tax Reform Sustainable

    South Carolina is closer than ever to a real, structural path to zero income taxes. The amended version of H.4216 is a meaningful improvement over earlier drafts. Based on recommendations from the South Carolina Policy Council, it now includes a provision dedicating 25 percent of the recurring income tax revenue...
    Vance Ginn Ph.D.

    Written by
    February 25, 2026

  • Statehouse Update February 24-26

    Update 2/24/26: Adjustments were made to this summary to reflect developments that occurred during the week. The Statehouse saw some exciting floor activity last week when the Senate passed S.768, an increase to the homestead property tax exemption. If passed by the House and signed into law, this bill would add...
    Brendan Connors

    Written by
    February 23, 2026

  • Student achievement missing from new school board ethics bill

    Improving K-12 education remains a top priority for the South Carolina General Assembly. 
    Ethan Brawer

    Written by
    February 23, 2026

  • South Carolina voters back tax cuts, spending limits, and transparency as GOP governor race remains wide open

    South Carolina voters are signaling strong support for tax relief, spending restraint, and government transparency as the state heads into a wide-open, unsettled Republican primary for governor in 2026, according to a new statewide poll commissioned by the South Carolina Policy Council.
    Randy Ellison

    Written by
    February 20, 2026

  • S.C. Senate moves to expand property tax homestead exemption

    As home value assessments rise, South Carolina residents 65 and older are increasingly calling for property tax relief. 
    Neil Wolin

    Written by
    February 19, 2026

  • S.C. House advances small business tax proposal

    South Carolina lawmakers are continuing to look for ways to make the state a more supportive place for small businesses, including proposals that would lower taxes and reduce paperwork.  
    Cameron Rumpp

    Written by
    February 18, 2026

  • Statehouse Update February 17-19

    Update 2/19/26: Adjustments were made to this summary to reflect developments that occurred during the week. The House passed a comprehensive overhaul of the judicial selection process last week empowering the Governor to control judicial nominations while the General Assembly would still confirm judges, more closely mirroring the federal model....
    Brendan Connors

    Written by
    February 17, 2026

  • A trio of data center bills filed in the Senate

    Last year, the governor signed energy legislation that expedited energy projects in the state, most notably the Canady’s natural gas plant. Before signage, the House removed requirements that would protect ratepayers from massive energy infrastructure costs driven up by commercial data centers.   In the absence of these protections and heightened concerns about where and how data centers operate in the...
    Neil Wolin

    Written by
    February 13, 2026

  • Statehouse Update February 10-12

    Update: Adjustments were made to this summary to reflect developments that occurred during the week. Reform is the word of the week at the Statehouse. Judicial reform is on the House floor, tax reform is on the floor in both chambers, and various committees and subcommittees will hear bills on...
    Brendan Connors

    Written by
    February 09, 2026

  • Big spending, bigger choices for South Carolina

    South Carolina lawmakers are once again facing an important choice. As budget subcommittees meet through early February and the Senate prepares to debate income tax reform on the floor, the state must decide whether strong revenue growth will be used to expand government or to deliver lasting tax relief.
    Vance Ginn Ph.D.

    Written by
    February 09, 2026