---
type: "Bill"
title: "Housing tax credit"
description: "AN ACT TO AMEND SECTION 12-6-3795, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA HOUSING TAX CREDIT, SO AS TO DEFINE TERMS AND LIMIT THE CREDIT; TO PROVIDE A ONE-TIME AUTHORIZATION OF SOUTH CAROLINA HOUSING TAX CREDITS FOR CERTAIN PROJECTS APPROVED BEFORE 2022; TO AMEND ARTICLE 3 OF CHAPTER 11, TITLE 1, RELATING TO THE ALLOCATION OF STATE CEILING ON ISSUANCE OF PRIVATE ACTIVITY BONDS, SO AS TO REQUIRE THE STATE FISCAL ACCOUNTABILITY AUTHORITY TO DEVELOP A STATE CEILING ALLOCATION PLAN ANNUALLY, TO SPECIFY REQUIREMENTS OF THE PLAN, AND TO PROVIDE A PROCESS FOR PERIODIC ALLOCATIONS OF THE STATE CEILING; AND TO REPEAL SECTION 1-11-370 RELATING TO INDEBTEDNESS INCLUDED WITHIN ANY LIMITS ON PRIVATE ACTIVITY BONDS. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2021-2022"
identifier: "H 5075"
citation: "South Carolina H 5075 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["G.M. Smith", "West"]
version_count: 13
action_count: 31
vote_count: 4
first_action: "2022-03-03"
last_action: "2022-05-31"
source: "openstates"
source_identifier: "ocd-bill/4abea078-3f74-4b70-8131-a4c188ee1da3"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=5075&session=124&summary=B"
source_hash: "61a4e53f861ad6ea1a533315b27d79bcd150d36b1300d467be7e9082ef38de1d"
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 H 5075 (2021-2022) — Housing tax credit

AN ACT TO AMEND SECTION 12-6-3795, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA HOUSING TAX CREDIT, SO AS TO DEFINE TERMS AND LIMIT THE CREDIT; TO PROVIDE A ONE-TIME AUTHORIZATION OF SOUTH CAROLINA HOUSING TAX CREDITS FOR CERTAIN PROJECTS APPROVED BEFORE 2022; TO AMEND ARTICLE 3 OF CHAPTER 11, TITLE 1, RELATING TO THE ALLOCATION OF STATE CEILING ON ISSUANCE OF PRIVATE ACTIVITY BONDS, SO AS TO REQUIRE THE STATE FISCAL ACCOUNTABILITY AUTHORITY TO DEVELOP A STATE CEILING ALLOCATION PLAN ANNUALLY, TO SPECIFY REQUIREMENTS OF THE PLAN, AND TO PROVIDE A PROCESS FOR PERIODIC ALLOCATIONS OF THE STATE CEILING; AND TO REPEAL SECTION 1-11-370 RELATING TO INDEBTEDNESS INCLUDED WITHIN ANY LIMITS ON PRIVATE ACTIVITY BONDS. - 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/5075.htm)
2. **3/3/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220303.htm)
3. **3/31/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220331.htm)
4. **4/12/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220412.htm)
5. **4/13/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220413.htm)
6. **4/20/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220420.htm)
7. **4/21/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220421.htm)
8. **4/25/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220425.htm)
9. **4/5/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220405.htm)
10. **4/6/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220406.htm)
11. **4/7/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220407.htm)
12. **5/4/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220504.htm)
13. **5/5/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5075_20220505.htm)

## Votes

- to concur — **41–2** (pass) · upper
- 2nd Reading — **44–0** (pass) · upper
- Passage of Bill — **99–5** (pass) · lower
- Adopt Amendment 1A — **106–3** (pass) · lower

## Sponsors

- G.M. Smith — primary (person)
- West — primary (person)

## Timeline

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

- **2022-03-03** Introduced and read first time `introduction, reading-1`
- **2022-03-03** Referred to Committee on Ways and Means `referral-committee`
- **2022-03-31** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2022-04-05** Member(s) request name added as sponsor: West
- **2022-04-05** Scrivener's error corrected
- **2022-04-06** Amended `amendment-passage`
- **2022-04-06** Read second time `reading-2`
- **2022-04-06** Roll call Yeas-99 Nays-5
- **2022-04-07** Read third time and sent to Senate `passage, reading-3`
- **2022-04-07** Introduced and read first time `introduction, reading-1`
- **2022-04-07** Referred to Committee on Finance `referral-committee`
- **2022-04-07** Scrivener's error corrected
- **2022-04-12** Recalled from Committee on Finance
- **2022-04-13** Scrivener's error corrected
- **2022-04-20** Amended `amendment-passage`
- **2022-04-20** Read second time `reading-2`
- **2022-04-20** Roll call Ayes-44 Nays-0
- **2022-04-21** Read third time and returned to House with amendments `passage, reading-3`
- **2022-04-21** Scrivener's error corrected
- **2022-04-25** Scrivener's error corrected
- **2022-04-27** Debate adjourned
- **2022-05-04** Senate amendment amended `amendment-amendment`
- **2022-05-04** Roll call Yeas-106 Nays-3
- **2022-05-04** Returned to Senate with amendments
- **2022-05-05** Scrivener's error corrected
- **2022-05-10** Concurred in House amendment and enrolled
- **2022-05-10** Roll call Ayes-41 Nays-2
- **2022-05-12** Ratified R 228
- **2022-05-16** Signed By Governor `executive-signature`
- **2022-05-31** Effective date See Act for Effective Date
- **2022-05-31** Act No. 202

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4abea078-3f74-4b70-8131-a4c188ee1da3`. Confidence: reported (aggregated from official South Carolina legislature records).