South Carolina 2025-2026 Regular Session Status: In Committee

H 4174 — Job development credits

Last action — Referred to Committee on Ways and Means

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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 March 06, 2025. It must pass committee before a floor vote.

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

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 AMENDING SECTION 12-10-30, RELATING TO DEFINITIONS FOR THE JOB DEVELOPMENT CREDIT, SO AS TO FURTHER DEFINE "RELATED PERSON"; AND BY AMENDING SECTION 12-10-80, RELATING TO THE JOB DEVELOPMENT CREDIT, SO AS TO SPECIFY RELATED PERSONS THAT MAY BE DESIGNATED AS SUCH BY A QUALIFYING BUSINESS.

Bill Text

What changed in the latest version

42 added · 8 removed

Plain-language change summary

The recent amendment to Bill H 4174 clarifies the definition of "related person" in the context of job development credits in South Carolina. The updated language includes specific criteria based on federal tax law for determining which entities or individuals can be considered related to a qualifying business, enabling more flexibility in designating these relationships. This change could help companies access job development credits more easily, potentially boosting job creation and economic growth in the state.

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2025-2026 Bill 4174 Text of Previous Version (Mar.
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06, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 4174Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
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Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-10-30, RELATING TO DEFINITIONS FOR THE JOB DEVELOPMENT CREDIT, SO AS TO FURTHER DEFINE "RELATED PERSON";
AND BY AMENDING SECTION 12-10-80, RELATING TO THE JOB DEVELOPMENT CREDIT, SO AS TO SPECIFY RELATED PERSONS THAT MAY BE DESIGNATED AS SUCH BY A QUALIFYING BUSINESS.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-10-30(19) of the S.C.
Code is amended to read:
      (19) "Related person" includes any entity or person that bears a relationship to a business as provided in Internal Revenue Code Section 267 or 707(b).
"Related person" also includes any entity which owns more than ninety percent of the qualifying business.
The related person must be a "qualifying business" as defined in item (7), except that the related person does not have to meet the requirements of Section 12-10-50(A)(1) or, in case the qualifying business qualifies for the credit against withholding for retraining pursuant to Section 12-10-95 of this chapter, the related person does not have to meet the requirements of Section 12-10-50(B)(1).
  SECTION 2.  Section 12-10-80(A)(14)(a) of the S.C.
Code is amended to read:
             (a) For purposes of this chapter, a qualifying business may designate up to two related persons whose jobs and investments located at the project may be included to determine whether the qualifying business has met and maintained the minimum job requirement and minimum capital investment requirement.
A qualifying business may designate one entity which is at least fifty percent owned by the qualifying business or an entity which owns more than ninety percent of the qualifying business.
Qualified expenditures described in subsection (C) incurred by a related person may be treated as though such qualifying expenditures were incurred by the qualifying business for purposes of claiming the job development credit and each related person may claim the job development credit for the jobs created by such related person and include any qualifying expenditures of the qualifying business or another related person for purposes of claiming the job development credit as if created and made by the related person.
  SECTION 3.  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 March 06, 2025 at 12:20 PM
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Action History

  1. Referred to Committee on Ways and Means

  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 labor
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 H 4174 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-10-30, RELATING TO DEFINITIONS FOR THE JOB DEVELOPMENT CREDIT, SO AS TO FURTHER DEFINE "RELATED PERSON"; AND BY AMENDING SECTION 12-10-80, RELATING TO THE JOB DEVELOPMENT CREDIT, SO AS TO SPECIFY RELATED PERSONS THAT MAY BE DESIGNATED AS SUCH BY A QUALIFYING BUSINESS.
Who sponsors H 4174?
H 4174 is sponsored by Representative Brandon Newton and Representative Lee Hewitt.
What is the current status of H 4174?
This bill is in committee in the House. Introduced March 06, 2025. It must pass committee before a floor vote.
Where can I track H 4174?
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