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.
Income Taxes, Bank Taxes, Withholding and Corporate License Fees:
| BILL # | ACT # | SUBJECT |
|---|
|
67BILL # |
180ACT # |
Redevelopment Fee -- Recipients of Fees and Use of FeesSUBJECT |
4077
| 247
| Educational Credit for Exceptional Needs Children's Fund
|
Property Taxes and Fees in Lieu of Property Taxes:
| BILL # | ACT # | SUBJECT |
|---|
4715, Sec. 8
| 223
| Boats, Boat Motors, and Water Craft – Tax Year, Tax Payment Due Date, Tax Notice and Return
|
Sales and Use Taxes:
| BILL # | ACT # | SUBJECT |
|---|
|
ACT # |
SUBJECT |
Miscellaneous:
| BILL # | ACT # | SUBCATEGORY | SUBJECT |
|---|
| | Alcohol Beverage Licensing
| |
820
| 193
|
| Referendum for Temporary Liquor, Beer, and Wine Permits
|
3139
| 236
| | Soccer Complex – New Licensing Provisions for Beer and Wine and for Alcoholic Liquors
|
4729
| 147
|
| Alcohol Retail Dealer Licenses and Wholesaler Requirements
|
3549
| 252
|
| On-Premises Liquor Consumption Permit - Additional Statement Required from Schools within Certain Proximity
|
| | Bingo
| |
812, Sec. 3
| 192
| | Volunteer Participation in Games
|
|
BILL # |
ACT # |
Other SUBCATEGORY |
SUBJECT |
1038
| 155
|
| Capital Projects Sales Tax -- Extension for Certain Reimpositions
|
4272
|
|
| Lexington County School District Property Tax Relief Act - Extension
|