Members of the South Carolina General Assembly have gathered in Columbia for today’s opening of the 2026 session. This is the second regular session of the 126th General Assembly.
State Sen. Tom Young (R-District 24, Aiken County) told ABD he sees a wide range of topics facing lawmakers this session, ranging from education to workforce initiatives, and modifying the state’s income and property taxes.
South Carolina has been incrementally lowering the personal income tax from 7% to the current 6% on income over $17,830. Young anticipates a vigorous debate on continuing to lower the personal income tax. He also expects changes in how property taxes are levied.
“We may be looking at trying to increase the homestead exemption amount,” he explained. “I also anticipate there will be some discussion about lowering the age that someone has to be as a homeowner in order to qualify. Currently, you have to be 65 or older to qualify for the homestead exemption. There’s probably going to be a discussion about lowering that from 65 to possibly 60 years old.”
Young also expects the legislature will investigate creating anti-gang legislation in response to a request from Mark Keel, Chief of the South Carolina Law Enforcement Division (SLED).
“In 2025, a criminal gang bill that I’m co-sponsoring moved to the Senate floor, and I expect the Senate to take it up early this session and send it to the House,” he said. “It would give law enforcement additional tools to combat criminal gang activity and prosecutors additional tools to prosecute those who are engaged in criminal gang activity.”
Young also said the legislation will target beverages containing THC and drunk driving penalties.
On the House side, Rep. Bill Hixon (R-District 83, Aiken and Edgefield Counties), chair of the House Agriculture, Natural Resources & Environmental Affairs Committee, pre-filed legislation to provide an income tax credit for timber casualty loss in the wake of Hurricane Helene.
The State Forestry Commission will establish the criteria to determine eligibility.
“In establishing such criteria, the commission may consider, but is not limited to, the following:
- the average damage sustained throughout the timber property;
- whether the timber property has adequate remaining trees per acre to maintain a viable timber property; and
- the risk of insect disease damage to the timber property as a result of the disaster.
The legislation contains a sunset clause, repealing it on Jan. 1, 2029.
Water issues are also high on Hixon’s agenda. He was Co-Chair of the Surface Water Study Committee that wrote the state’s updated water plan. But Hixon is concerned about an issue hitting close to home in his district.
He said Aiken County, which manages the Horse Creek sewer plant, has not done an adequate job keeping the plant up to date for the future. He said the plant serves Aiken and Edgefield counties and is at capacity.
“So, if Aiken or Edgefield County were to be offered the finest industry company in the world to come to either one of our counties, and they use a lot of water and a lot of sewer, we have to tell them, ‘I’m sorry, but we don’t have room for you because we don’t have the capacity,’” he said. “I’ve got home builders calling me. I’ve got developers developing subdivisions calling me.
Hixon said the local delegation has secured a $250,000 grant to hire a consultant to study the facility, its problems, and how to fix it.
In early January, as a preview of his budget package, Gov. Henry McMaster (R) announced he will recommend the General Assembly commit an additional $1.1 billion for road projects. The goal is to get ahead of inflation, that is, increasing the cost of such projects.
“Our population is skyrocketing, and inflation is driving up construction costs, creating potential delays. We can’t make more time, but we can use this new surplus money to keep road projects moving and on schedule,” said McMaster in a news release.
McMaster will release his full budget proposal this week.
The legislative session begins at 12 p.m. A live feed of the activities is available at: https://www.scstatehouse.gov/
