South Carolina 2025-2026 Regular Session Status: In Committee 1 D cosponsors

H 5180 — Income tax deduction

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

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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 February 12, 2026. It must pass committee before a floor vote.

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

Prognosis

Stalled 26% · 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.

  • 61 sponsors

    61 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

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 12-6-1155 SO AS TO ALLOW A DEDUCTION FOR A FARMER WHO SELLS OR LEASES FARMLAND TO A BEGINNING FARMER OR ENTERS INTO A CROP-SHARE AGREEMENT WITH AN EXISTING FARMER, AND TO SET FORTH THE LIMITATIONS ON THE DEDUCTION.

Bill Text

What changed in the latest version

87 added · 7 removed

Plain-language change summary

The recent amendment to Bill H 5180 introduces a tax deduction for farmers who sell or lease their land to beginning farmers or engage in crop-share agreements. Specifically, it allows farm owners to deduct capital gains income up to specific limits when selling land, which could encourage more land transfers to new or existing farmers. This change matters because it aims to support the growth of the farming community by making it easier for new farmers to access necessary land, ultimately helping to sustain agricultural production in South Carolina.

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2025-2026 Bill 5180 Text of Previous Version (Feb.
12, 2026) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 5180Indicates 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 12-6-1155 SO AS TO ALLOW A DEDUCTION FOR A FARMER WHO SELLS OR LEASES FARMLAND TO A BEGINNING FARMER OR ENTERS INTO A CROP-SHARE AGREEMENT WITH AN EXISTING FARMER, AND TO SET FORTH THE LIMITATIONS ON THE DEDUCTION.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Article 9, Chapter 6, Title 12 of the S.C.
Code is amended by adding:
      Section 12-6-1155.
(A)(1) A taxpayer who is a farm owner who sells all or a portion of such farmland to a beginning farmer is allowed a deduction from South Carolina taxable income equal to the amount of capital gains received from the sale in the tax year.
The deduction is limited by the amounts set forth in item (2) and only to the extent the capital gains were included in federal adjusted gross income for the tax year.
       (2) A taxpayer is allowed a deduction equal to:
           (a) one hundred percent for the first two million dollars of capital gains;
           (b) eighty percent for the next one million dollars of capital gains;
           (c) sixty percent for the next one million dollars of capital gains;
           (d) forty percent for the next one million dollars of capital gains;
and            (e) twenty percent for the next one million dollars of capital gains.
    (B) A taxpayer who is a farm owner who enters a lease or rental agreement for all or a portion of such farmland with a beginning farmer is allowed a deduction from South Carolina taxable income equal to the amount of cash-rent income received from the lease or rental, but not to exceed twenty-five thousand dollars, and only to the extent the income was included in federal adjusted gross income for the tax year.
    (C) A taxpayer who is a farm owner who enters a crop-share arrangement on all or a portion of such farmland with a beginning farmer is allowed a deduction from South Carolina taxable income equal to the amount of income received from the arrangement, but not to exceed twenty-five thousand dollars, and only to the extent the income was included in federal adjusted gross income for the tax year.
    (D) The Department of Agriculture shall assist the Department in Revenue in determining eligibility and the amount of the deduction.
Each agency may adopt rules and promulgate regulations necessary to implement the provisions of this section.
    (E) For purposes of this section:
       (1) "Beginning farmer" means a taxpayer who:
           (a) has filed at least one but not more than ten Internal Revenue Service Schedule F (Form 1040) Profit or Loss From Farming forms since turning eighteen years of age;
           (b) is approved for a beginning farmer loan through the United States Department of Agriculture Farm Service Agency Beginning Farmer direct or guaranteed loan program;
           (c) has a farming operation that is determined by the South Carolina Department of Agriculture to be new production agriculture but is the principal operator of a farm and has substantial farming knowledge;
or            (d) has been determined by the South Carolina Department of Agriculture to be a qualified family member.
       (2) "Farm owner" means an individual who owns farmland held in a conservation easement and disposes of, or relinquishes use of, all or some portion of such farmland by:
           (a) a sale to a beginning farmer;
           (b) a lease or rental agreement not exceeding ten years with a beginning farmer;
or            (c) a crop-share agreement not exceeding ten years with a beginning farmer.
       (3) "Qualified family member" means an individual who is related to a farm owner within the fourth degree by blood, marriage, or adoption and who is purchasing or leasing or is in a crop-share arrangement for land from all or a portion of such farm owner's farming operation.
  SECTION 2.  This act takes effect upon approval by the Governor and first applies to sales, leases, and agreements made for tax years beginning after 2025.
----XX---- This web page was last updated on February 12, 2026 at 11:48 AM
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Action History

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

  2. Referred to Committee on Ways and Means

  3. Introduced and read first time

Sponsors

Sponsorship breakdown

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61 sponsors · 0 co-sponsors · 109 not signed on

Sponsors (61)

Co-sponsors (0)

None.

Not signed on (109)

109 members have not signed on to this bill.

Show all 109 →

"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 H 5180 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-1155 SO AS TO ALLOW A DEDUCTION FOR A FARMER WHO SELLS OR LEASES FARMLAND TO A BEGINNING FARMER OR ENTERS INTO A CROP-SHARE AGREEMENT WITH AN EXISTING FARMER, AND TO SET FORTH THE LIMITATIONS ON THE DEDUCTION.
Who sponsors H 5180?
H 5180 is sponsored by Representative James Mikell "Mike" Burns, J.E. Johnson, Representative Brandon Guffey, J.L. Johnson, Representative William M. "Bill" Chumley, Representative Paula Rawl Calhoon, Representative Paul B. Wickensimer, Representative Thomas Duval "Val" Guest, Jr., Representative Robert Q. Williams, Representative David Vaughan, Representative Courtney S. Waters, Jason Luck (Democrat), Representative Micajah P. "Micah" Caskey IV, Representative Travis A. Moore, Representative W. Scott Montgomery IV, Representative M. Brian Lawson, Representative Phillip Bowers, Representative Richard Blake Sanders, Representative Robby Robbins, Representative Kambrell H. Garvin, Representative Gil Gatch, Representative Charles V. Hartz, Representative William "Bill" Hager, Representative Patrick B. Haddon, Representative Melissa Lackey Oremus, Representative Adam L. Duncan, Representative William R. "Bill" Whitmire, Representative Robert T. Reese, Representative Annie E. McDaniel, Representative Leon D. "Doug" Gilliam, Representative Cally R. "Cal" Forrest, Jr., Representative Fawn M. Pedalino, Representative Gilda Cobb-Hunter, Representative Sylleste H. Davis, Representative Thomas F. "Tom" Hartnett, Jr., Representative Jackie R. Terribile, Representative James E. Teeple, Representative Donald G. "Don" Chapman, Representative William G. "Bill" Herbkersman, Representative Joseph M. "Joe" Bustos, Representative Hamilton R. Grant, Representative Thomas R. "Randy" Ligon, Representative Gary S. Brewer, Jr., Representative William "Bill" Clyburn, Representative Luke S. Rankin, Representative Nathan Ballentine, Representative Craig A. Gagnon, Representative Christopher R. "Chris" Hart, Representative William M. "Bill" Hixon, Representative Steven Wayne Long, Representative Dennis C. Moss, Representative Bill Taylor, Representative J. David Weeks, Representative Joseph S. "Joe" White, Representative Mark N. Willis, Representative Roger K. Kirby, Representative Marvin "Mark" Smith, Representative Dianne Mitchell, Representative John T. Lastinger, Jr., Representative Keishan M. Scott, and Representative Greg Ford.
What is the current status of H 5180?
This bill is in committee in the House. Introduced February 12, 2026. It must pass committee before a floor vote.
Where can I track H 5180?
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