AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BU...
Families may benefit indirectly through revitalized neighborhoods as abandoned buildings are redeveloped and brought back into use.
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S 0853 — AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BUILDINGS REVITALIZATION ACT DEFINITIONS, SO AS TO CLARIFY THAT THE EXISTENCE OF AN INCOME-PRODUCING USE PRIOR TO THE PERIOD OF ABANDONMENT IS NOT A REQUIREMENT FOR ELIGIBILITY; BY AMENDING SECTION 12-67-130, RELATING TO APPLICABILITY, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-67-140, RELATING TO ELIGIBILITY FOR THE CREDIT, SO AS TO CLARIFY CERTAIN TIMING CONSIDERATIONS, RELATED TO THE FILING OF A NOTICE OF INTENT TO REHABILITATE AN ABANDONED BUILDING AND TO CLARIFY THAT ABANDONED BUILDING TAX CREDITS MAY NOT SERVE AS COLLATERAL FOR ANY DEBT; BY AMENDING SECTION 12-67-160, RELATING TO THE CERTIFICATION OF ABANDONED BUILDING SITES, SO AS TO REMOVE A REQUIREMENT FOR CERTAIN CERTIFICATIONS OF STATE-OWNED ABANDONED BUILDING SITES; AND TO PROVIDE FOR CERTAIN ABEYANCE. - RATIFIED TITLE
Last action — Act No. 227
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 28, 2026. Enacted.
Signed by Governor Henry McMaster (Republican) on May 19, 2026.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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11 sponsors
1 primary, 10 co-sponsors signed on.
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Mixed recorded votes
1 passed, 2 failed in recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
In plain language
The bill amends the Abandoned Buildings Revitalization Act to clarify eligibility for tax credits.
This bill modifies the definitions and eligibility criteria for tax credits related to abandoned buildings in South Carolina. It clarifies that income-producing use is not required prior to abandonment and makes adjustments to certification processes.
What this means for you
- Families: Families may benefit indirectly through revitalized neighborhoods as abandoned buildings are redeveloped and brought back into use.
- Small Business: For small businesses, this bill may provide more opportunities to rehabilitate and utilize abandoned properties without stringent eligibility requirements.
Summary
Abandoned Buildings Tax Credit
Bill Text
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AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill amends the Abandoned Buildings Tax Credit by clarifying eligibility criteria and modifying provisions related to the rehabilitation process and tax credit transferability.
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Section 12-67-120
For purposes of this item, an abandoned building is not a building or structure with an immediate preceding use as a single-family residence.Clarifies that a building previously used as a single-family residence does not qualify as an abandoned building.
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Section 12-67-120
Notwithstanding any other provision of this section, demolition expenses shall not be considered a rehabilitation expense for purposes of calculating the amount of the credit if the abandoned building is demolished and the building being demolished is on the National Register for Historic Places.Excludes demolition expenses from being considered rehabilitation expenses for qualifying credits if the building is historic.
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Section 12-67-130
This chapter only applies to abandoned building sites or phases or portions thereof put into operation for income producing purposes and that otherwise meet the requirements of this chapter.→ This chapter only applies to abandoned building sites or phases or portions thereof put into operation for income producing purposes and that otherwise meet the requirements of this chapter. The construction or operation of a charter school, private or parochial school, or other similar educational institution does meet the purpose of this chapter.Specifies that charter and private schools are included as income-producing purposes under the abandoned buildings tax credit.
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Section 12-67-140
The taxpayer shall file with the department a Notice of Intent to Rehabilitate before obtaining a building permit at the building site.→ The taxpayer shall file with the department a Notice of Intent to Rehabilitate before obtaining a building permit at the building site. Failure to provide the Notice of Intent to Rehabilitate prior to obtaining a building permit results in qualification of only those rehabilitation expenses incurred after the notice is provided.Establishes a requirement for filing a Notice of Intent to qualify for rehabilitation expenses incurred after the notice.
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Section 12-67-140
If the taxpayer leases the building site, or part of the building site, the taxpayer may transfer any applicable remaining credit associated with the rehabilitation expenses incurred with respect to that part of the site to the lessee of the site.→ If the taxpayer leases the building site, or part of the building site, the taxpayer may transfer any applicable remaining credit associated with the rehabilitation expenses incurred with respect to that part of the site to the lessee of the site. If a taxpayer sells or otherwise transfers the building site, or any phase or portion of the building site, the taxpayer may transfer all or part of the remaining credit, associated with the rehabilitation expenses incurred with respect to that phase or portion of the site, to the purchaser or transferee of the applicable portion of the building site.Clarifies the transferability of tax credits when a site is leased or sold.
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Section 12-67-140
The taxpayer may not pledge, assign, hypothecate, or otherwise collateralize any portion of the credit earned pursuant to this chapter as security for debt in any way.
Prohibits taxpayers from using tax credits as collateral for debt.
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Section 12-67-160
Notwithstanding any other provision of law, the taxpayer may apply to the municipality or county in which the abandoned building is located for a certification of the abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county.Updates the process for obtaining certification of an abandoned building site from local governing bodies.
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Section 12-37-220
For property tax years 2026 and 2027, notwithstanding Section 12-37-220(B)(11)(e) of the S.C. Code, and except as provided in subsection (B), the Department of Revenue shall not grant final approval of any application for an exemption under that subsection filed on or after June 30, 2026.
Pauses the approval of certain tax exemption applications during the specified property tax years.
Action History
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Effective date 05/19/26
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Act No. 227
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Signed By Governor
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Ratified R 236
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Concurred in House amendment and enrolled (Senate Journal-page 92)
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Read third time and returned to Senate with amendments (House Journal-page 12)
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Roll call Yeas-112 Nays-0 (House Journal-page 126)
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Read second time (House Journal-page 125)
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Amended (House Journal-page 125)
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Requests for debate removed-Rep(s). Terribile, Beach, White, Cromer, Gilreath, Harris, Morgan, Chumley (House Journal-page 62)
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Debate adjourned (House Journal-page 45)
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Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Beach, Terribile, Morgan, Chumley (House Journal-page 25)
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Debate adjourned until Tues., 5-5-26 (House Journal-page 86)
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Debate adjourned
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Committee report: Favorable Ways and Means (House Journal-page 5)
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Referred to Committee on Ways and Means (House Journal-page 17)
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Introduced and read first time (House Journal-page 17)
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Roll call Ayes-33 Nays-10 (Senate Journal-page 29)
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Read third time and sent to House (Senate Journal-page 29)
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Roll call Ayes-44 Nays-0 (Senate Journal-page 18)
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Read second time (Senate Journal-page 18)
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Committee report: Favorable Finance (Senate Journal-page 9)
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Referred to Committee on Finance (Senate Journal-page 5)
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Introduced and read first time (Senate Journal-page 5)
Sponsors
- Senator Overture Walker · Cosponsor
- Senator Josh Kimbrell · Cosponsor
- Senator George E. "Chip" Campsen III · Cosponsor
- Senator Jeff Zell · Cosponsor
- Senator Margie Bright Matthews · Cosponsor
- Senator Everett Stubbs · Cosponsor
- Senator Ross Turner · Cosponsor
- Senator Jeffrey R. Graham · Cosponsor
- Senator Ed Sutton · Cosponsor
- Senator Brad Hutto · Cosponsor
- Senator Tom Davis · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 10 co-sponsors · 159 not signed on · 3 voted No
"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 109 | 0 | 0 | 9 |
| Republican | 1 | 0 | 0 | 2 |
| Democrat | 1 | 0 | 0 | 1 |
| Total | 111 | 0 | 0 | 12 |
| % of votes cast | 90% | 0% | 0% | 10% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 0 | 4 | 0 | 1 |
| Total | 0 | 4 | 0 | 1 |
| % of votes cast | 0% | 80% | 0% | 20% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Senator George E. "Chip" Campsen III | — | Nay |
| Senator JD Chaplin | — | Nay |
| Senator Josh Kimbrell | — | Not Voting |
| Senator Ronnie A. Sabb | — | Nay |
| Senator Ronnie W. Cromer | — | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 0 | 0 | 0 | 1 |
| Total | 0 | 0 | 0 | 1 |
| % of votes cast | 0% | 0% | 0% | 100% |
How each member voted (1)
| Member | Party | Vote |
|---|---|---|
| Senator Deon T. Tedder | — | Not Voting |
Subjects
Frequently asked questions
- What does S 0853 do?
- Abandoned Buildings Tax Credit
- Who sponsors S 0853?
- S 0853 is sponsored by Senator Overture Walker, Senator Josh Kimbrell, Senator George E. "Chip" Campsen III, Senator Jeff Zell, Senator Margie Bright Matthews, Senator Everett Stubbs, Senator Ross Turner, Senator Jeffrey R. Graham, Senator Ed Sutton, Senator Brad Hutto, and Senator Tom Davis.
- What is the current status of S 0853?
- This bill has been enacted into law. Introduced January 28, 2026. Enacted.
- Where can I track S 0853?
- Track S 0853 free on One Click Politics — get push/email alerts when it moves.
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