SC S0979

Expands eligible uses for county transportation sales tax to include greenways, sidewalks, multipurpose paths, traffic signals, utility relocations, and drainage facility maintenance and capital improvements for flooding prevention and mitigation

Authorizes counties to include optional ballot language stating "This is not a new tax" when seeking voter approval for tax extensions or replacement purposes

Requires tax referendum questions to list projects individually with costs and include "Yes/No" options for each project (formatting change from previous version)

Maintains the existing maximum 25-year term for the sales and use tax (up to 1%) with provisions for seven-year extensions via additional referendums

Preserves requirement that excess tax revenues above approved project costs must be applied to transportation infrastructure debt reduction only