Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/sc/2021-2022/s-901.md

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+---
+type: "Bill"
+title: "Taxation; income, max tax on boats, job development credits"
+description: "AN ACT TO AMEND SECTION 12-6-3775, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A SOLAR ENERGY INCOME TAX CREDIT, SO AS TO PROVIDE FOR CERTAIN PASS THROUGH PROVISIONS, TO REPEAL SECTION 4 B. OF ACT 77 OF 2019 RELATING TO THE REPEAL OF SECTION 12-6-3775; BY ADDING SECTION 12-36-922 SO AS TO PROVIDE FOR CERTAIN ACCOMMODATIONS TAX RETURN REQUIREMENTS; TO AMEND SECTION 12-36-2110, RELATING TO THE MAXIMUM TAX, SO AS TO ADD WATERCRAFT MOTORS; BY ADDING SECTION 12-6-3710 SO AS TO PROVIDE FOR INCOME TAX CREDITS FOR CERTAIN EMPLOYERS; TO AMEND SECTION 12-10-30, RELATING TO ENTERPRISE ZONE ACT DEFINITIONS, SO AS TO DEFINE \"RELATED PERSON\"; TO AMEND SECTION 12-10-80, RELATING TO JOB DEVELOPMENT CREDITS, SO AS TO ALLOW A QUALIFYING BUSINESS TO DESIGNATE CERTAIN RELATED PERSONS TO DETERMINE WHETHER CERTAIN QUALIFICATIONS ARE MET. - ratified title"
+jurisdiction: "us/states/sc"
+legislature: "South Carolina General Assembly"
+session: "2021-2022"
+identifier: "S 901"
+citation: "South Carolina S 901 (2021-2022)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Cromer", "McElveen", "Peeler", "Verdin"]
+version_count: 8
+action_count: 29
+vote_count: 5
+first_action: "2021-12-06"
+last_action: "2022-06-28"
+source: "openstates"
+source_identifier: "ocd-bill/90385486-c852-45b3-ac23-7b7b118ba15c"
+source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=901&session=124&summary=B"
+source_hash: "c396d49d9f2debc2882c4e08e6299cec51c627e709728c78cf96264a24e0b95d"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-sc"]
+---
+
+# South Carolina S 901 (2021-2022) — Taxation; income, max tax on boats, job development credits
+
+AN ACT TO AMEND SECTION 12-6-3775, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A SOLAR ENERGY INCOME TAX CREDIT, SO AS TO PROVIDE FOR CERTAIN PASS THROUGH PROVISIONS, TO REPEAL SECTION 4 B. OF ACT 77 OF 2019 RELATING TO THE REPEAL OF SECTION 12-6-3775; BY ADDING SECTION 12-36-922 SO AS TO PROVIDE FOR CERTAIN ACCOMMODATIONS TAX RETURN REQUIREMENTS; TO AMEND SECTION 12-36-2110, RELATING TO THE MAXIMUM TAX, SO AS TO ADD WATERCRAFT MOTORS; BY ADDING SECTION 12-6-3710 SO AS TO PROVIDE FOR INCOME TAX CREDITS FOR CERTAIN EMPLOYERS; TO AMEND SECTION 12-10-30, RELATING TO ENTERPRISE ZONE ACT DEFINITIONS, SO AS TO DEFINE "RELATED PERSON"; TO AMEND SECTION 12-10-80, RELATING TO JOB DEVELOPMENT CREDITS, SO AS TO ALLOW A QUALIFYING BUSINESS TO DESIGNATE CERTAIN RELATED PERSONS TO DETERMINE WHETHER CERTAIN QUALIFICATIONS ARE MET. - ratified title
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/901.htm)
+2. **12/6/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20211206.htm)
+3. **2/24/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220224.htm)
+4. **2/28/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220228.htm)
+5. **4/28/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220428.htm)
+6. **5/11/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220511.htm)
+7. **5/2/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220502.htm)
+8. **6/15/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/901_20220615.htm)
+
+## Votes
+
+- 2nd Reading — **41–0** (pass) · upper
+- to adopt the conference report — **41–0** (pass) · upper
+- Waive Rule 32A — **38–4** (pass) · upper
+- Adopt Conference Report — **98–11** (pass) · lower
+- Passage of Bill — **91–0** (pass) · lower
+
+## Sponsors
+
+- Cromer — primary (person)
+- McElveen — primary (person)
+- Peeler — primary (person)
+- Verdin — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-12-06** Introduced and read first time `introduction, reading-1`
+- **2021-12-06** Referred to Committee on Finance `referral-committee`
+- **2022-02-24** Committee report: Favorable Finance `committee-passage-favorable`
+- **2022-02-28** Scrivener's error corrected
+- **2022-03-02** Read second time `reading-2`
+- **2022-03-02** Roll call Ayes-41 Nays-0
+- **2022-03-03** Read third time and sent to House `passage, reading-3`
+- **2022-03-08** Introduced and read first time `introduction, reading-1`
+- **2022-03-08** Referred to Committee on Ways and Means `referral-committee`
+- **2022-04-28** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
+- **2022-05-02** Scrivener's error corrected
+- **2022-05-04** Requests for debate-Rep(s). Gilliard, Hill, Murray, Brawley, Howard, Hosey, Clyburn, Rivers, Pendarvis, Henegan, Hart, Anderson, May, Dabney, R Williams, Jefferson
+- **2022-05-11** Requests for debate removed-Rep(s). Dabney, Henegan, Hill, Clyburn, Jefferson, Rivers, Brawley, Murray, Hart, R Williams, Howard, Pendarvis, May, Gilliard
+- **2022-05-11** Amended `amendment-passage`
+- **2022-05-11** Read second time `reading-2`
+- **2022-05-11** Roll call Yeas-91 Nays-0
+- **2022-05-12** Read third time and returned to Senate with amendments `passage, reading-3`
+- **2022-05-12** Non-concurrence in House amendment
+- **2022-05-12** House insists upon amendment and conference committee appointed Reps. Crawford, Hewitt, Weeks
+- **2022-05-12** Conference committee appointed Verdin, Davis, Williams
+- **2022-06-15** Conference report received and adopted
+- **2022-06-15** Roll call Yeas-98 Nays-11
+- **2022-06-15** Conference report received and adopted
+- **2022-06-15** Roll call Ayes-41 Nays-0
+- **2022-06-15** Ordered enrolled for ratification
+- **2022-06-16** Ratified R 255
+- **2022-06-22** Signed By Governor `executive-signature`
+- **2022-06-28** Effective date See Act for Effective Date
+- **2022-06-28** Act No. 237
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/90385486-c852-45b3-ac23-7b7b118ba15c`. Confidence: reported (aggregated from official South Carolina legislature records).
+