South Carolina 2025-2026 Regular Session Status: In Committee

S 273 — Food Desert Tax Credit

Last action — Referred to Committee on Finance

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 28, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

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.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A GROCER THAT OPENS A NEW LOCATION IN A FOOD DESERT; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN PURCHASES MADE BY A GROCER THAT OPERATES A NEW STORE LOCATED IN A FOOD DESERT.

Bill Text

What changed in the latest version

42 added · 8 removed

42 line(s) added, 8 removed.

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2025-2026 Bill 273 Text of Previous Version (Jan.
28, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 273Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A GROCER THAT OPENS A NEW LOCATION IN A FOOD DESERT;
AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN PURCHASES MADE BY A GROCER THAT OPERATES A NEW STORE LOCATED IN A FOOD DESERT.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Article 25, Chapter 6, Title 12 of the S.C.
Code is amended by adding:
      Section 12-6-3830.
(A) For purposes of this section:
       (1) "Food desert" means an area in which at least thirty-three percent of the population lives more than one mile from a grocery store or supermarket.
       (2) "Grocer" means a retail establishment that sells primarily fruits, vegetables, meats, dairy products, and whole grains.
    (B) A grocer that opens a new location in a food desert is eligible for a tax credit equal to ten percent of the total costs incurred in establishing the new location.
The tax credit must be claimed over a period of three years, with equal installments due in each of the three years following the year in which the new location opens.
    (C) Any grocer seeking to claim the tax credit provided in this section shall submit an application to the department.
The application must include a detailed plan for the new location, including its location, size, and product offerings.
The department shall review the application and approve or deny it based on the grocer's ability to meet the requirements of this section.
  SECTION 2.  Section 12-36-2120 of the S.C.
Code is amended by adding:
      (85) all purchases made for the purpose of stocking and operating a new grocer located in a food desert, as defined in Section 12-6-3810, for a period of two years.
  SECTION 3.  This act takes effect upon approval by the Governor.
----XX---- This web page was last updated on January 28, 2025 at 12:28 PM
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Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 168 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (168)

168 members have not signed on to this bill.

Show all 168 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 273 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A GROCER THAT OPENS A NEW LOCATION IN A FOOD DESERT; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN PURCHASES MADE BY A GROCER THAT OPERATES A NEW STORE LOCATED IN A FOOD DESERT.
Who sponsors S 273?
S 273 is sponsored by Senator Darrell Jackson and Senator Tameika Isaac Devine.
What is the current status of S 273?
This bill is in committee in the Senate. Introduced January 28, 2025. It must pass committee before a floor vote.
Where can I track S 273?
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