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South Carolina Department of Revenue 
Policy Division

PO Box 125
Columbia, SC 29214-0575


 For a review of the 2017 Legislative Session, check out our Legislative Updates Tutorial

Legislation Enacted During the 2018 Legislative Session

Below is list of significant changes in tax and regulatory laws (both permanent and temporary) enacted during the 2018 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.