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South Carolina General Assembly · S 0853 · Act No. 227

Abandoned Buildings Tax Credit

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “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; Read the full text

126th session (2025-2026)

What it does

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, RELAT
From the official legislative record, shown verbatim. Not legal advice.

Where it is

Show all 24 actions
Introduced and read first time (Senate Journal-page 5) · Jan 28, 2026

Senate

Referred to Committee on Finance (Senate Journal-page 5) · Jan 28, 2026

Senate

Committee report: Favorable Finance (Senate Journal-page 9) · Feb 18, 2026

Senate

Read second time (Senate Journal-page 18) · Feb 24, 2026

Senate

Roll call Ayes-44 Nays-0 (Senate Journal-page 18) · Feb 24, 2026

Senate

Read third time and sent to House (Senate Journal-page 29) · Feb 25, 2026

Senate

Roll call Ayes-33 Nays-10 (Senate Journal-page 29) · Feb 25, 2026

Senate

Introduced and read first time (House Journal-page 17) · Feb 26, 2026

House

Referred to Committee on Ways and Means (House Journal-page 17) · Feb 26, 2026

House

Committee report: Favorable Ways and Means (House Journal-page 5) · Apr 28, 2026

House

Debate adjourned · Apr 29, 2026

House

Debate adjourned until Tues., 5-5-26 (House Journal-page 86) · Apr 30, 2026

House

Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Beach, Terribile, Morgan, Chumley (House Journal-page 25) · May 5, 2026

House

Debate adjourned (House Journal-page 45) · May 7, 2026

House

Requests for debate removed-Rep(s). Terribile, Beach, White, Cromer, Gilreath, Harris, Morgan, Chumley (House Journal-page 62) · May 13, 2026

House

Amended (House Journal-page 125) · May 13, 2026

House

Read second time (House Journal-page 125) · May 13, 2026

House

Roll call Yeas-112 Nays-0 (House Journal-page 126) · May 13, 2026

House

Read third time and returned to Senate with amendments (House Journal-page 12) · May 14, 2026

House

Concurred in House amendment and enrolled (Senate Journal-page 92) · May 14, 2026

Senate

Ratified R 236 · May 15, 2026
Signed By Governor · May 19, 2026
Effective date 05/19/26 · Jun 5, 2026
Act No. 227 · Jun 3, 2026

The numbers

11
sponsors on the bill

Sponsors

DavisHuttoSuttonGrahamTurnerStubbsMatthewsZellCampsenKimbrellWalker

Recorded votes

Passage of BillHouse · 2026-05-13 · Passed · Yeas 112, Nays 0, Excused Absence 4, Not Voting 8
3rd ReadingSenate · 2026-02-25 · Passed · Ayes 33, Nays 10, Excused Absence 3
to lay on the table Amendment number 2Senate · 2026-02-25 · Passed · Ayes 31, Nays 12, Excused Absence 3
to allow amendment on third reading Amendment number 1Senate · 2026-02-25 · Passed · Ayes 39, Nays 4, Excused Absence 1
2nd ReadingSenate · 2026-02-24 · Passed · Ayes 44, Nays 0, Excused Absence 1
Roll-call results shown verbatim from the South Carolina legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Act No. 227 (Jun 3, 2026).