South Carolina 2025-2026 Regular Session Status: In Committee

S 359 — Credit against withholding

Last action — Referred to Committee on Finance

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  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 February 19, 2025. It must pass committee before a floor vote.

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

Prognosis

Stalled 14% · 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.

  • 1 sponsor

    1 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 AMENDING SECTION 12-10-95, RELATING TO CREDIT AGAINST WITHHOLDING FOR RETRAINING, SO AS TO PROVIDE AN INCREASE IN THE CREDIT AMOUNT.

Bill Text

What changed in the latest version

48 added · 19 removed

Plain-language change summary

The recent amendment to Bill 359 increases the annual retraining credit for eligible businesses from $2,000 to $3,000 for each qualified employee. Additionally, the total credit cap over five consecutive years has been raised from $5,000 to $10,000. This change is significant as it provides more financial support to companies investing in employee training, helping them remain competitive and adopt new technologies. By enhancing these credits, the bill aims to encourage workforce development and improve the overall skill level of employees in South Carolina.

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2025-2026 Bill 359 Text of Previous Version (Feb.
19, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 359Indicates 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 AMENDING SECTION 12-10-95, RELATING TO CREDIT AGAINST WITHHOLDING FOR RETRAINING, SO AS TO PROVIDE AN INCREASE IN THE CREDIT AMOUNT.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-10-95(A) of the S.C.
Code is amended to read:
      Section 12-10-95.  (A)(1) Subject to the conditions in this section, a business engaged in manufacturing or processing operations or technology-intensive activities at a manufacturing, processing, or technology-intensive facility as defined in Section 12-6-3360(M), or warehousing and distribution, and that meets the requirements of Section 12-10-50(B)(2), with approval from the State Board for Technical and Comprehensive Education, may claim as a credit against withholding one two thousand dollars a year for the retraining of a production, or technology, or warehousing and distribution first line employee or immediate supervisor who has been continuously employed by the business for a minimum of one year and is a full-time employee, so long as retraining is necessary for the qualifying business to remain competitive, upgrade the skills of incumbent employees, or to introduce new technologies.
In addition to the yearly limits, the retraining credit claimed against withholding may not exceed five ten thousand dollars over five consecutive years for each retrained production, or technology, or warehousing and distribution first line employee or immediate supervisor.
       (2) Retraining programs that are eligible for the credit include, but are not limited to:
           (a) retraining of current employees on newly installed equipment;
           (b) retraining of current employees on newly implemented technology, such as computer platforms, software implementation and upgrades, Total Quality Management, ISO 9000, and self-directed work teams;
and            (c) retraining of current employees for the purpose of upskilling, management development, or recertification in production-related competencies.
    Executive training, and personal enrichment training, and cross-training of employees on equipment or technology that is not new to the company are not eligible for the credit.
  SECTION 2.  This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2025.
----XX---- This web page was last updated on February 19, 2025 at 01:24 PM
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How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill increases the credit amount available against withholding for retraining employees in South Carolina.

  • Section 12-10-95

    one two thousand dollars → two thousand dollars

    The annual credit amount for retraining employees is clarified and set explicitly at two thousand dollars.

  • Section 12-10-95

    five ten thousand dollars → ten thousand dollars

    The total credit amount allowable over five consecutive years for each retrained employee is increased to ten thousand dollars.

Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 169 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (169)

169 members have not signed on to this bill.

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"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

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Frequently asked questions

What does S 359 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-10-95, RELATING TO CREDIT AGAINST WITHHOLDING FOR RETRAINING, SO AS TO PROVIDE AN INCREASE IN THE CREDIT AMOUNT.
Who sponsors S 359?
S 359 is sponsored by Senator Tom Davis.
What is the current status of S 359?
This bill is in committee in the Senate. Introduced February 19, 2025. It must pass committee before a floor vote.
Where can I track S 359?
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