---
type: "Bill"
title: "Recreational Trail Easement Income Tax Credit"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3810 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT TO A PROPERTY OWNER WHO ENCUMBERS HIS PROPERTY WITH A PERPETUAL RECREATIONAL TRAIL EASEMENT. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "H 3121"
citation: "South Carolina H 3121 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Newton", "Bauer", "Brewer", "Carter", "Caskey", "Davis", "Felder", "Hyde", "M.M. Smith", "Neese", "Pope", "Robbins", "Stavrinakis", "T. Moore", "Wetmore", "Willis"]
version_count: 6
action_count: 31
vote_count: 3
first_action: "2022-12-08"
last_action: "2024-05-29"
source: "openstates"
source_identifier: "ocd-bill/9bae4667-e988-4e38-b9d5-96c6d95c10b6"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3121&session=125&summary=B"
source_hash: "ae3f5cafb1d95b7aaced5ec25bf854e3a60ce306cc0036ced541fe68ea6ea1bb"
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 3121 (2023-2024) — Recreational Trail Easement Income Tax Credit

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3810 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT TO A PROPERTY OWNER WHO ENCUMBERS HIS PROPERTY WITH A PERPETUAL RECREATIONAL TRAIL EASEMENT. - 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/sess125_2023-2024/bills/3121.htm)
2. **02/28/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3121_20240228.htm)
3. **03/19/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3121_20240319.htm)
4. **05/04/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3121_20230504.htm)
5. **05/10/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3121_20230510.htm)
6. **12/08/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3121_20221208.htm)

## Votes

- 2nd Reading — **43–0** (pass) · upper
- Concur in Senate Amendments — **107–0** (pass) · lower
- Passage of Bill — **113–0** (pass) · lower

## Sponsors

- B. Newton — primary (person)
- Bauer — primary (person)
- Brewer — primary (person)
- Carter — primary (person)
- Caskey — primary (person)
- Davis — primary (person)
- Felder — primary (person)
- Hyde — primary (person)
- M.M. Smith — primary (person)
- Neese — primary (person)
- Pope — primary (person)
- Robbins — primary (person)
- Stavrinakis — primary (person)
- T. Moore — primary (person)
- Wetmore — primary (person)
- Willis — primary (person)

## Timeline

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

- **2022-12-08** Prefiled `filing`
- **2022-12-08** Referred to Committee on Ways and Means `referral-committee`
- **2023-01-10** Introduced and read first time `introduction, reading-1`
- **2023-01-10** Referred to Committee on Ways and Means `referral-committee`
- **2023-01-26** Member(s) request name added as sponsor: Neese, T.Moore
- **2023-02-07** Member(s) request name added as sponsor: Pope
- **2023-02-08** Member(s) request name added as sponsor: Bauer, Davis, M.M.Smith
- **2023-03-14** Member(s) request name added as sponsor: Willis
- **2023-03-29** Member(s) request name added as sponsor: Brewer, Robbins
- **2023-04-19** Member(s) request name added as sponsor: Felder
- **2023-04-26** Member(s) request name added as sponsor: Stavrinakis, Wetmore
- **2023-05-04** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2023-05-09** Debate adjourned
- **2023-05-10** Member(s) request name added as sponsor: Caskey
- **2023-05-10** Amended `amendment-passage`
- **2023-05-10** Read second time `reading-2`
- **2023-05-10** Roll call Yeas-113 Nays-0
- **2023-05-11** Read third time and sent to Senate `passage, reading-3`
- **2023-05-11** Introduced and read first time `introduction, reading-1`
- **2023-05-11** Referred to Committee on Finance `referral-committee`
- **2024-02-28** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2024-03-19** Committee Amendment Adopted `amendment-passage`
- **2024-03-19** Read second time `reading-2`
- **2024-03-19** Roll call Ayes-43 Nays-0
- **2024-03-20** Read third time and returned to House with amendments `passage, reading-3`
- **2024-03-27** Concurred in Senate amendment and enrolled
- **2024-03-27** Roll call Yeas-107 Nays-0
- **2024-05-08** Ratified R 139
- **2024-05-13** Signed By Governor `executive-signature`
- **2024-05-29** Effective date See Act for Effective Date
- **2024-05-29** Act No. 125

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9bae4667-e988-4e38-b9d5-96c6d95c10b6`. Confidence: reported (aggregated from official South Carolina legislature records).