Abandoned Buildings Tax Credit
The bill clarifies the requirements for receiving the Abandoned Buildings Tax Credit, including removing pre-abandonment income requirements and modifying certification processes. It aims to facilitate the rehabilitation of abandoned buildings.
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S 853 — Abandoned Buildings Tax Credit
Last action — Effective date 05/19/26
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
11 primary, 0 co-sponsors signed on.
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Cleared a recorded vote
Passed 5 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
This bill modifies eligibility criteria for the Abandoned Buildings Tax Credit in South Carolina.
The bill clarifies the requirements for receiving the Abandoned Buildings Tax Credit, including removing pre-abandonment income requirements and modifying certification processes. It aims to facilitate the rehabilitation of abandoned buildings.
What this means for you
- Small Business: If you own or plan to invest in an abandoned building, the revised criteria may make it easier to qualify for tax credits.
Summary
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
Bill Text
What changed in the latest version
117 added · 137 removedPlain-language change summary
In the latest version of Bill S 853, the definition of "abandoned building" has been clarified to state that a property does not need to have been used for income-generating activities before it became abandoned in order to qualify for revitalization credits. Additionally, the bill now specifies certain timing considerations for when a property owner must file a notice before starting rehabilitation work and makes it clear that tax credits for abandoned buildings cannot be used as collateral for loans. These changes are important as they broaden eligibility for revitalization efforts, potentially encouraging more property owners to invest in restoring abandoned buildings, which can benefit local communities and economies.
2025-2026 Bill 853 Text of Previous Version (Feb.(Jan.
18,28, 2026) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 853Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.) Indicates Matter Stricken Indicates New Matter Committee ReportA Februarybill 18, 2026TO AMEND S.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;
853 Introduced by Senators Davis, Hutto, Sutton and Graham S.
Printed 2/18/26--S.
Read the first time January 28, 2026 ________ The committee on Senate Finance To whom was referred a Bill (S.
853) 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, etc., respectfully Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
HARVEY PEELER for Committee.
_______ A bill 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;
----XX---- This web page was last updated on FebruaryJanuary 18,28, 2026 at 08:2301:46 PM
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill amends the South Carolina Code regarding the Abandoned Buildings Revitalization Act to adjust eligibility and procedural requirements for tax credits related to abandoned buildings.
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Section 12-67-120
an income-producing use prior to the period of abandonment is not a requirement for eligibilityClarifies that income-producing use before abandonment is not needed for eligibility.
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Section 12-67-140
Abandoned building tax credits may not serve as collateral for any debtMakes it clear that the credits cannot be used as collateral.
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Section 12-67-160
a requirement for certain certifications of state-owned abandoned building sitesRemoves a requirement for certifications related to state-owned abandoned buildings.
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Section 12-67-130(B)
the purpose of this chapter set forth in Section 12-67-110Makes a conforming change regarding the applicability of the chapter.
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Section 12-67-140(B)(1)
before incurring its first rehabilitation expenses→ before obtaining a building permit at the building siteChanges the timing requirement for filing a Notice of Intent to Rehabilitate.
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Section 12-67-140(B)(5)
may not pledge, assign, hypothecate, or otherwise collateralize any portion of the creditProhibits taxpayers from using credits as security for debts.
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Section 12-67-160(A)
was is an abandoned buildingCorrects the definition of findings required in certification.
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Section 12-67-160(B)
was a state-owned abandoned buildingUpdates the certification process for state-owned abandoned buildings.
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
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Read third time and returned to Senate with amendments
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Roll call Yeas-112 Nays-0
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Read second time
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Amended
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Requests for debate removed-Rep(s). Terribile, Beach, White, Cromer, Gilreath, Harris, Morgan, Chumley
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Debate adjourned
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Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Beach, Terribile, Morgan, Chumley
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Debate adjourned until Tues., 5-5-26
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Debate adjourned
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Committee report: Favorable Ways and Means
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Referred to Committee on Ways and Means
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Introduced and read first time
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Roll call Ayes-33 Nays-10
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Read third time and sent to House
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Roll call Ayes-44 Nays-0
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Read second time
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Committee report: Favorable Finance
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Referred to Committee on Finance
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Introduced and read first time
Sponsors
- Senator Tom Davis · Primary
- Senator Brad Hutto · Primary
- Senator Ed Sutton · Primary
- Senator Jeffrey R. Graham · Primary
- Senator Ross Turner · Primary
- Senator Everett Stubbs · Primary
- Senator Jeff Zell · Primary
- Senator George E. "Chip" Campsen III · Primary
- Senator Josh Kimbrell · Primary
- Senator Overture Walker · Primary
- Senator Margie Bright Matthews · Primary
Sponsorship breakdown
Export CSV (upgrade) →11 sponsors · 0 co-sponsors · 159 not signed on · 15 voted No
Co-sponsors (0)
None.
Not signed on (159)
159 members have not signed on to this bill.
Show all 159 →"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 | 10 |
| Republican | 1 | 0 | 0 | 1 |
| 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 | 31 | 12 | 0 | 3 |
| Total | 31 | 12 | 0 | 3 |
| % of votes cast | 67% | 26% | 0% | 7% |
How each member voted (46)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 4 | 0 | 1 |
| Total | 39 | 4 | 0 | 1 |
| % of votes cast | 89% | 9% | 0% | 2% |
How each member voted (44)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 33 | 10 | 0 | 3 |
| Total | 33 | 10 | 0 | 3 |
| % of votes cast | 72% | 22% | 0% | 7% |
How each member voted (46)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 44 | 0 | 0 | 1 |
| Total | 44 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 2% |
How each member voted (45)
Subjects
Frequently asked questions
- What does S 853 do?
- 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
- Who sponsors S 853?
- S 853 is sponsored by Senator Tom Davis, Senator Brad Hutto, Senator Ed Sutton, Senator Jeffrey R. Graham, Senator Ross Turner, Senator Everett Stubbs, Senator Jeff Zell, Senator George E. "Chip" Campsen III, Senator Josh Kimbrell, Senator Overture Walker, and Senator Margie Bright Matthews.
- What is the current status of S 853?
- This bill has been enacted into law. Introduced January 28, 2026. Enacted.
- Where can I track S 853?
- Track S 853 free on One Click Politics — get push/email alerts when it moves.
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