---
type: "Bill"
title: "Tax credits"
description: "AN ACT TO AMEND SECTION 12-2-100, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX CREDITS, SO AS TO PROVIDE FOR THE ALLOCATION OF A TAX CREDIT OR UNUSED CREDIT AMOUNT CARRIED FORWARD THAT IS EARNED BY A PARTNERSHIP OR LIMITED LIABILITY COMPANY TAXED AS A PARTNERSHIP. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2021-2022"
identifier: "S 677"
citation: "South Carolina S 677 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Alexander", "Campsen", "Climer", "Davis", "Gambrell", "Goldfinch", "Grooms", "Hutto", "Jackson", "Kimbrell", "Kimpson", "M. Johnson", "Matthews", "McElveen", "Sabb", "Shealy", "Stephens", "Talley", "Turner", "Williams"]
version_count: 7
action_count: 22
vote_count: 3
first_action: "2021-03-16"
last_action: "2021-06-01"
source: "openstates"
source_identifier: "ocd-bill/072d7425-a2aa-4a22-b7fc-90d4cd799a3d"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=677&session=124&summary=B"
source_hash: "b6188ca2473d3ecf4281ed4b55f0415c47c08790bd6ad27ecd4829e4b9679487"
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 677 (2021-2022) — Tax credits

AN ACT TO AMEND SECTION 12-2-100, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX CREDITS, SO AS TO PROVIDE FOR THE ALLOCATION OF A TAX CREDIT OR UNUSED CREDIT AMOUNT CARRIED FORWARD THAT IS EARNED BY A PARTNERSHIP OR LIMITED LIABILITY COMPANY TAXED AS A PARTNERSHIP. - 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/677.htm)
2. **3/16/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210316.htm)
3. **3/31/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210331.htm)
4. **4/1/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210401.htm)
5. **4/7/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210407.htm)
6. **5/11/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210511.htm)
7. **5/4/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/677_20210504.htm)

## Votes

- 3rd Reading — **43–0** (pass) · upper
- Passage of Bill — **106–4** (pass) · lower
- to concur — **43–0** (pass) · upper

## Sponsors

- Alexander — primary (person)
- Campsen — primary (person)
- Climer — primary (person)
- Davis — primary (person)
- Gambrell — primary (person)
- Goldfinch — primary (person)
- Grooms — primary (person)
- Hutto — primary (person)
- Jackson — primary (person)
- Kimbrell — primary (person)
- Kimpson — primary (person)
- M. Johnson — primary (person)
- Matthews — primary (person)
- McElveen — primary (person)
- Sabb — primary (person)
- Shealy — primary (person)
- Stephens — primary (person)
- Talley — primary (person)
- Turner — primary (person)
- Williams — primary (person)

## Timeline

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

- **2021-03-16** Introduced and read first time `introduction, reading-1`
- **2021-03-16** Referred to Committee on Finance `referral-committee`
- **2021-03-31** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2021-04-01** Committee Amendment Adopted `amendment-passage`
- **2021-04-07** Read second time `reading-2`
- **2021-04-08** Read third time and sent to House `passage, reading-3`
- **2021-04-08** Roll call Ayes-43 Nays-0
- **2021-04-13** Introduced and read first time `introduction, reading-1`
- **2021-04-13** Referred to Committee on Ways and Means `referral-committee`
- **2021-05-04** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2021-05-06** Debate adjourned until Tues., 5-11-21
- **2021-05-11** Requests for debate-Rep(s). King, Gilliard, Brawley, Ott, Howard, Wetmore, R Williams
- **2021-05-11** Amended `amendment-passage`
- **2021-05-11** Read second time `reading-2`
- **2021-05-11** Roll call Yeas-106 Nays-4
- **2021-05-12** Returned to Senate with amendments
- **2021-05-12** Concurred in House amendment and enrolled
- **2021-05-12** Roll call Ayes-43 Nays-0
- **2021-05-13** Ratified R 77
- **2021-05-17** Signed By Governor `executive-signature`
- **2021-06-01** Effective date 05/17/21
- **2021-06-01** Act No. 63

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/072d7425-a2aa-4a22-b7fc-90d4cd799a3d`. Confidence: reported (aggregated from official South Carolina legislature records).