South Carolina 2025-2026 Regular Session Status: In Committee

H 3409 — Conservation tax credit

Last action — Member(s) request name added as sponsor: Gilliam

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

This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.

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

Prognosis

Stalled 24% · 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.

  • 9 sponsors

    9 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 12-6-3515, RELATING TO THE INCOME TAX CREDIT FOR CONSERVATION OR QUALIFIED CONSERVATION CONTRIBUTION OF REAL PROPERTY, SO AS TO INCREASE THE AMOUNT OF THE CREDIT ALLOWED.

Bill Text

What changed in the latest version

33 added · 1 removed

Plain-language change summary

The amendments to Bill H 3409 propose an increase in the income tax credit for conservation contributions related to real property. Specifically, the maximum credit allowed has been raised to $251,000 per acre for eligible conservation land. Additionally, although the overall limit a taxpayer can claim in a year is still capped, it has been adjusted to $52,501. This change is important because it encourages landowners to contribute to conservation efforts by providing greater financial incentives, potentially leading to more preserved natural spaces in South Carolina.

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2025-2026 Bill 3409 Text of Previous Version (Dec.
06, 2024) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3409Indicates 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 12-6-3515, RELATING TO THE INCOME TAX CREDIT FOR CONSERVATION OR QUALIFIED CONSERVATION CONTRIBUTION OF REAL PROPERTY, SO AS TO INCREASE THE AMOUNT OF THE CREDIT ALLOWED.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-6-3515(C) of the S.C.
Code is amended to read:
      (C)(1) The credit provided for in this section may not exceed two hundred fifty one thousand dollars per acre of property to which the qualified conservation contribution or gift of land for conservation applies.
For the purpose of calculating the per acre tax credit cap of this subsection, all upland and wetland acreage subject to the qualified conservation contribution shall be taken into account, except for property lying within the intertidal zone.
All other wetland acreage subject to the qualified conservation contribution including, but not limited to, ponds, wetland impoundments, hardwood bottomlands, and Carolina Bays shall be taken into account when calculating the two hundred fifty one thousand dollar per acre tax credit cap.
       (2) Regardless of the amount of the credit allowed by this section, the total credit a taxpayer may use under this section for any particular taxable year may not exceed fifty-two thousand five hundred one hundred five thousand dollars.
       (3) For purposes of applying the per acre limitation and per taxpayer limitation on the credit allowed by this section, the attribution rules of Section 267 of the Internal Revenue Code apply.
  SECTION 2.  This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2024.
----XX---- This web page was last updated on December 06, 2024 at 11:39 AM
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Action History

  1. Member(s) request name added as sponsor: Gilliam

  2. Member(s) request name added as sponsor: Cobb-Hunter

  3. Member(s) request name added as sponsor: Brewer, Ford

  4. Member(s) request name added as sponsor: Lawson

  5. Referred to Committee on Ways and Means

  6. Introduced and read first time

  7. Referred to Committee on Ways and Means

  8. Prefiled

Sponsors

Sponsorship breakdown

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9 sponsors · 0 co-sponsors · 161 not signed on

Sponsors (9)

Co-sponsors (0)

None.

Not signed on (161)

161 members have not signed on to this bill.

Show all 161 →

"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 environment
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Frequently asked questions

What does H 3409 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3515, RELATING TO THE INCOME TAX CREDIT FOR CONSERVATION OR QUALIFIED CONSERVATION CONTRIBUTION OF REAL PROPERTY, SO AS TO INCREASE THE AMOUNT OF THE CREDIT ALLOWED.
Who sponsors H 3409?
H 3409 is sponsored by Representative Patrick B. Haddon, Representative Robby Robbins, Representative Thomas E. "Tommy" Pope, Representative Wm. Weston J. Newton, Representative M. Brian Lawson, Representative Gary S. Brewer, Jr., Representative Gilda Cobb-Hunter, Representative Leon D. "Doug" Gilliam, and Representative Greg Ford.
What is the current status of H 3409?
This bill is in committee in the House. Introduced December 05, 2024. It must pass committee before a floor vote.
Where can I track H 3409?
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