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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214


 Legislation Enacted During the 2017 Legislative Session

Below is list of significant changes in tax and regulatory laws (both permanent and temporary) enacted during the 2017 legislative session. Temporary provisos are enacted in the State budget and are only effective for the State fiscal year (July 1 – June 30); unless re-enacted they expire on June 30, 2018. This list is divided by subject matter with bills listed in numeric order. To view the full text of a bill, click on the bill or section number highlighted in the column “bill #” below.