---
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).