---
type: "Bill"
title: "Income tax credit"
description: "AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3800 SO AS TO ALLOW AN INCOME TAX CREDIT FOR EACH CLINICAL ROTATION SERVED BY A PHYSICIAN, ADVANCED PRACTICE NURSE, OR PHYSICIAN ASSISTANT AS A PRECEPTOR FOR CERTAIN PROGRAMS; AND TO AMEND SECTION 12-6-1140, AS AMENDED, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO ALLOW A DEDUCTION FOR CERTAIN ROTATIONS FOR WHICH NO INCOME TAX CREDIT IS AVAILABLE. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "S 314"
citation: "South Carolina S 314 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Alexander"]
version_count: 7
action_count: 20
vote_count: 2
first_action: "2019-01-08"
last_action: "2019-06-05"
source: "openstates"
source_identifier: "ocd-bill/6f2bff37-6bb7-43a2-a285-62907ada4971"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=314&session=123&summary=B"
source_hash: "6044283f0d0a2a6ef6c2caae404894d814236cc141c6a2e7f5ae55109056501c"
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 314 (2019-2020) — Income tax credit

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3800 SO AS TO ALLOW AN INCOME TAX CREDIT FOR EACH CLINICAL ROTATION SERVED BY A PHYSICIAN, ADVANCED PRACTICE NURSE, OR PHYSICIAN ASSISTANT AS A PRECEPTOR FOR CERTAIN PROGRAMS; AND TO AMEND SECTION 12-6-1140, AS AMENDED, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO ALLOW A DEDUCTION FOR CERTAIN ROTATIONS FOR WHICH NO INCOME TAX CREDIT IS AVAILABLE. - 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/sess123_2019-2020/bills/314.htm)
2. **1/23/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190123.htm)
3. **1/8/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190108.htm)
4. **2/6/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190206.htm)
5. **2/7/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190207.htm)
6. **5/2/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190502.htm)
7. **5/8/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/314_20190508.htm)

## Votes

- 2nd Reading — **39–2** (pass) · upper
- Passage of Bill — **96–8** (pass) · lower

## Sponsors

- Alexander — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-08** Introduced and read first time `introduction, reading-1`
- **2019-01-08** Referred to Committee on Finance `referral-committee`
- **2019-01-23** Scrivener's error corrected
- **2019-02-06** Committee report: Favorable Finance `committee-passage-favorable`
- **2019-02-07** Scrivener's error corrected
- **2019-02-12** Read second time `reading-2`
- **2019-02-12** Roll call Ayes-39 Nays-2
- **2019-02-13** Read third time and sent to House `passage, reading-3`
- **2019-02-14** Introduced and read first time `introduction, reading-1`
- **2019-02-14** Referred to Committee on Ways and Means `referral-committee`
- **2019-05-02** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2019-05-08** Amended `amendment-passage`
- **2019-05-08** Read second time `reading-2`
- **2019-05-08** Roll call Yeas-96 Nays-8
- **2019-05-09** Read third time and returned to Senate with amendments `passage, reading-3`
- **2019-05-09** Concurred in House amendment and enrolled
- **2019-05-13** Ratified R 65
- **2019-05-16** Signed By Governor `executive-signature`
- **2019-05-31** Effective date 05/16/19
- **2019-06-05** Act No. 45

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6f2bff37-6bb7-43a2-a285-62907ada4971`. Confidence: reported (aggregated from official South Carolina legislature records).