Recent Laws Passed in South Carolina: Guns, Taxes, and Driving

Several recent laws passed in South Carolina have reshaped firearms rights, abortion access, income taxes, distracted driving, school choice, and drug sentencing. Some took effect in 2023, others phased in through 2025, and the biggest tax changes land in 2026. Here is what each one does and who it affects.

Permitless Handgun Carry

Since March 7, 2024, any South Carolina resident who is at least 18 and not otherwise barred from owning a firearm can carry a handgun openly or concealed without a permit or training course.¹ H. 3594, the Constitutional Carry Act, removed the previous requirement to get a permit from the South Carolina Law Enforcement Division (SLED). The permit program still exists for anyone who wants one, mainly because a South Carolina permit can smooth travel through states with reciprocity agreements.

The law did not open every door. Firearms remain off-limits in a long list of places:

All public and private K–12 schools, colleges, universities, day cares, and preschools
Courthouses, the State Capitol, local government offices and meetings, law enforcement facilities, and detention or correctional facilities
Polling places on election days
Hospitals, doctors’ offices, medical clinics, and any building where medical procedures are performed
Churches and other established places of worship, unless the appropriate official gives express permission
School and college athletic events not related to firearms
Any business or private location clearly posted against concealed weapons

SLED’s guidance also includes posted lodging establishments, another person’s home without permission, and any location prohibited by federal law.¹

You can carry into a restaurant or bar that serves alcohol, but you cannot drink while armed on the premises. Doing so is a misdemeanor punishable by up to a $2,000 fine, up to two years in jail, or both, and a conviction triggers a five-year revocation of any concealed weapon permit you hold.²

Carrying where the law forbids it carries escalating penalties. A first offense is a misdemeanor with up to a $1,000 fine and up to one year in jail. A second offense is a misdemeanor with up to three years. A third or subsequent offense becomes a felony punishable by up to five years in prison.²

One boundary worth knowing: constitutional carry applies only inside South Carolina. Cross a state line and the destination state’s laws govern.

Abortion After a Fetal Heartbeat

Governor Henry McMaster signed S. 474, the Fetal Heartbeat and Protection From Abortion Act, in May 2023. The law prohibits abortion after a fetal heartbeat is detected, which is often around six weeks of pregnancy.³ Before any termination, a physician must perform an ultrasound to check for cardiac activity. In August 2023, the South Carolina Supreme Court upheld the law 4–1 in Planned Parenthood v. South Carolina.

The statute has narrow exceptions. Abortion is permitted when the mother’s life is in physical danger or when a fatal fetal anomaly is diagnosed. For pregnancies resulting from rape or incest, the procedure is allowed within the first twelve weeks, but the physician must report the crime to the local sheriff or law enforcement agency.³

Physicians who violate the act face a felony charge carrying up to a $10,000 fine, up to two years in prison, or both. A physician who intentionally or recklessly violates the prohibition also faces automatic license revocation by the State Board of Medical Examiners after a due-process proceeding, and the same applies to other licensed professionals through their respective boards.⁴

Lower Income Tax Rates for 2026

South Carolina has cut its top individual income tax rate sharply over the last few years. The process began with S. 1, which lowered the top rate from 7% and tied future reductions to state revenue growth. By tax year 2025, the top marginal rate was already 6%.⁵

H. 4216 then overhauled the structure for tax years beginning after 2025. Starting in 2026, South Carolina uses a two-bracket system: income up to $30,000 is taxed at 1.99%, and income above $30,000 is taxed at 5.21%.⁶

Automatic Rate Cuts Going Forward

H. 4216 keeps the revenue-linked trigger and makes it more ambitious. Beginning in 2027, if the Board of Economic Advisors projects individual income tax revenues will grow by at least 5% over the prior fiscal year, the top rate drops again automatically. The reductions continue until the top rate reaches 1.99%, at which point the trigger begins lowering that remaining rate toward zero.⁷

New Standard Deduction

H. 4216 also replaces the old standard deduction with a South Carolina Income Adjusted Deduction. For 2026, the amounts are $15,000 for single filers, $22,500 for head of household, and $30,000 for married couples filing jointly or surviving spouses.⁶ The deduction may be reduced at higher income levels. Between the lower rates and the larger deduction, most South Carolina taxpayers will owe less in 2026 than they did in 2025.

Hands-Free Driving Law

H. 3276 took effect on September 1, 2025, with a warning-only grace period. Officers began issuing citations on February 28, 2026.⁸ Drivers cannot hold or physically support a mobile electronic device while operating a vehicle on any public road. The restriction covers phones, tablets, portable computers, and GPS devices.

You cannot hold a phone to your ear, read or send text messages, scroll apps, or watch video while driving. Hands-free voice calls through an earpiece or wrist-worn device are still allowed, and the law does not reach citizens band radios, amateur radios, or prescribed medical devices.⁹

Fines escalate with repeat offenses:

First offense: $100 fine plus court fees, no points on your driving record
Second and subsequent offenses within three years: $200 fine plus court fees and two points on your driving record

Commercial driver’s license holders face more. A hands-free violation counts as a serious offense under federal regulations, and two such convictions within three years while operating a commercial vehicle can trigger a 60-day CDL disqualification.⁸

Expanded School Choice Scholarships

S. 39 created the Education Scholarship Trust Fund to help families pay for alternatives to their assigned public school, including private school tuition, tutoring, and educational materials.¹⁰ The program started with income eligibility capped at 200% of the federal poverty level. For the 2026–2027 school year and beyond, families earning up to 500% of the federal poverty level qualify.¹¹ For a family of four in 2026, that works out to roughly $160,750 in household income.

The South Carolina Department of Education runs the program and has contracted with ClassWallet to manage fund distribution.¹² Eligibility uses adjusted gross income from your most recent tax return. Families at or below 300% of the federal poverty level get a priority application window; the broader pool opens afterward.

Approved uses include private school tuition, textbooks and reading books, instructional supplies, computer hardware (laptops and tablets up to $1,500 each), educational therapy services such as speech or occupational therapy, tutoring in core subjects, standardized test fees, and transportation to approved providers up to $3,000 per school year. Funds can also pay for individual classes or extracurricular fees at a public school outside your child’s home district. Spending outside the approved categories can lead to disqualification and repayment.

Harsher Fentanyl Trafficking Penalties

Governor McMaster signed H. 3503 in June 2023, adding fentanyl and fentanyl-related substances to South Carolina’s Schedule I controlled substances list and creating a standalone trafficking offense.¹³ Possession of four grams or more of fentanyl or any mixture containing it triggers a trafficking charge, with penalties scaling by weight:

4 to 14 grams, first offense: 7 to 25 years in prison and a $50,000 fine
4 to 14 grams, second or subsequent offense: mandatory minimum 25 years and a $100,000 fine
14 to 28 grams: mandatory 25 years and a $200,000 fine
28 grams or more: 25 to 40 years and a $200,000 fine

The mandatory minimum portions of these sentences cannot be suspended, and probation cannot be granted.¹⁴ Law enforcement uses these weight tiers to determine charge severity at arrest.

1
South Carolina Law Enforcement Division. H. 3594 – Constitutional Carry Guidance
2
South Carolina Legislature. South Carolina Code Title 16 Chapter 23 – Offenses Involving Weapons
3
S.C. Governor Henry McMaster. Gov. Henry McMaster Protects Life, Signs Fetal Heartbeat and Protection From Abortion Act
4
South Carolina Legislature. South Carolina Code Title 44 Chapter 41 – Abortions
5
South Carolina Department of Revenue. Individual Income Tax
6
South Carolina Department of Revenue. Information About H. 4216
7
South Carolina Legislature. 2025-2026 Bill 4216 – Income Tax
8
South Carolina Department of Public Safety. Hands Free SC
9
South Carolina Legislature. 2025-2026 Bill 3276 – SC Hands-Free Act
10
South Carolina Legislature. 2023-2024 Bill 39 – Education Scholarship Trust Fund Program
11
South Carolina Legislature. 2025-2026 Bill 62 – Education Scholarship Trust Fund
12
South Carolina Department of Education. Education Scholarship Trust Fund Program
13
S.C. Governor Henry McMaster. Gov. Henry McMaster Signs Fentanyl Trafficking Bill Into Law
14
South Carolina Legislature. South Carolina Code Section 44-53-370 – Prohibited Acts A