SC S0097

Establishes qualification requirements for county treasurers first elected or appointed after November 1, 2026, including U.S. and state citizenship and being a qualified elector of the county

Requires candidates to hold either a four-year bachelor's degree in accounting, finance, business administration, or economics from an accredited institution, OR have at least four years of relevant experience

Qualifying experience includes work in accounting, financial management, budgeting, or economics; employment in a South Carolina treasurer's office; or service as a treasurer in the state

Mandates a one-time 40-hour training program for newly elected or appointed treasurers, with a $5,000 annual state salary supplement penalty for failure to complete the training

Allows the Department of Revenue to excuse treasurers from training for up to one year for reasonable cause and to credit training hours toward required continuing education