---
type: "Bill"
title: "Tax credit, port cargo volume increase"
description: "AN ACT TO AMEND SECTION 12-6-3375, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX CREDIT FOR A PORT CARGO VOLUME INCREASE, SO AS TO INCREASE THE MAXIMUM AMOUNT OF THE AVAILABLE TAX CREDITS FOR PORT CARGO VOLUME INCREASES, AND TO PROVIDE FOR A PORT TRANSPORTATION CREDIT FOR THE COSTS OF TRANSPORTING FREIGHT, GOODS, AND MATERIALS FROM QUALIFYING FACILITIES IN SOUTH CAROLINA TO A SOUTH CAROLINA PORT FACILITY; AND BY ADDING SECTION 12-36-2140 SO AS TO PROVIDE THAT A PORT FACILITY IS A DISTRIBUTION FACILITY FOR PURPOSES OF CERTAIN SALES TAX EXEMPTIONS. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "S 439"
citation: "South Carolina S 439 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Campbell", "Grooms", "Leatherman", "Reese", "Williams"]
version_count: 6
action_count: 22
vote_count: 3
first_action: "2019-01-29"
last_action: "2019-05-21"
source: "openstates"
source_identifier: "ocd-bill/aedabc7e-15d6-4b5c-bcf4-352c3d6f5167"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=439&session=123&summary=B"
source_hash: "2775c21e07a75e453719504b0d52acf9b013714b00718d07c5c2b9be5bed0821"
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 439 (2019-2020) — Tax credit, port cargo volume increase

AN ACT TO AMEND SECTION 12-6-3375, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX CREDIT FOR A PORT CARGO VOLUME INCREASE, SO AS TO INCREASE THE MAXIMUM AMOUNT OF THE AVAILABLE TAX CREDITS FOR PORT CARGO VOLUME INCREASES, AND TO PROVIDE FOR A PORT TRANSPORTATION CREDIT FOR THE COSTS OF TRANSPORTING FREIGHT, GOODS, AND MATERIALS FROM QUALIFYING FACILITIES IN SOUTH CAROLINA TO A SOUTH CAROLINA PORT FACILITY; AND BY ADDING SECTION 12-36-2140 SO AS TO PROVIDE THAT A PORT FACILITY IS A DISTRIBUTION FACILITY FOR PURPOSES OF CERTAIN SALES TAX EXEMPTIONS. - 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/439.htm)
2. **1/29/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/439_20190129.htm)
3. **2/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/439_20190220.htm)
4. **2/21/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/439_20190221.htm)
5. **4/2/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/439_20190402.htm)
6. **5/2/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/439_20190502.htm)

## Votes

- 3rd Reading — **37–3** (pass) · upper
- Passage of Bill — **108–1** (pass) · lower
- 2nd Reading — **11–33** (fail) · upper

## Sponsors

- Campbell — primary (person)
- Grooms — primary (person)
- Leatherman — primary (person)
- Reese — primary (person)
- Williams — primary (person)

## Timeline

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

- **2019-01-29** Introduced and read first time `introduction, reading-1`
- **2019-01-29** Referred to Committee on Finance `referral-committee`
- **2019-02-20** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2019-02-21** Scrivener's error corrected
- **2019-04-02** Committee Amendment Adopted `amendment-passage`
- **2019-04-02** Amended `amendment-passage`
- **2019-04-02** Second Reading Failed
- **2019-04-02** Roll call Ayes-11 Nays-33
- **2019-04-02** Reconsider vote whereby read second time
- **2019-04-03** Read second time `reading-2`
- **2019-04-09** Read third time and sent to House `passage, reading-3`
- **2019-04-09** Roll call Ayes-37 Nays-3
- **2019-04-09** Introduced and read first time `introduction, reading-1`
- **2019-04-09** Referred to Committee on Ways and Means `referral-committee`
- **2019-05-02** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2019-05-08** Read second time `reading-2`
- **2019-05-08** Roll call Yeas-108 Nays-1
- **2019-05-09** Read third time and enrolled `passage, reading-3`
- **2019-05-09** Ratified R 50
- **2019-05-13** Signed By Governor `executive-signature`
- **2019-05-17** Effective date 05/13/19
- **2019-05-21** Act No. 37

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aedabc7e-15d6-4b5c-bcf4-352c3d6f5167`. Confidence: reported (aggregated from official South Carolina legislature records).