South Carolina Senate Bill 106 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 10 2023 - 25% progression, died in committee
Action: 2023-01-10 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]

Amend The South Carolina Code Of Laws By Amending Section 12-6-3515, Relating To The State Income Tax Credit For Conservation Or A Qualified Conservation Contribution Of Real Property, So As To Provide That The Credit Equals Twenty-five Percent Of The Total Value Of The Gift Rather Than Twenty-five Percent Of The Charitable Deduction For The Gift Allowed On The Taxpayer's Federal Income Tax Return, To Increase The Maximum Annual Credit Allowed A Taxpayer From Fifty-two Thousand, Five Hundred Dollars To One Hundred Fifty Thousand Dollars, To Adjust The Maximum Annual Credit For Increases In The Consumer Price Index, And To Delete Obsolete Provisions.

Income tax credit for conservation

Sen. George Campsen [R]

Date	Chamber	Action
2023-01-10	Senate	Referred to Committee on Finance
2023-01-10	Senate	Introduced and read first time
2022-11-30	Senate	Referred to Committee on Finance
2022-11-30	Senate	Prefiled

Chapter	Article	Section	Citation Type	Statute Text
12	6	3515	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/billsearch.php?billnumbers=0106&session=125&summary=B
Text	https://www.scstatehouse.gov/sess125_2023-2024/prever/106_20223011.htm
Text	https://www.scstatehouse.gov/sess125_2023-2024/prever/106_20221130.htm