---
type: "Bill"
title: "Apprentice tax credit"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3477, RELATING TO THE APPRENTICE INCOME TAX CREDIT, SO AS TO INCREASE THE AMOUNT OF THE CREDIT AND THE NUMBER OF YEARS IN WHICH IT MAY BE CLAIMED. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "S 557"
citation: "South Carolina S 557 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adams", "Alexander", "Campsen", "Climer", "Garrett", "Gustafson", "Kimbrell", "Loftis", "M. Johnson", "Peeler", "Rankin", "Reichenbach", "Rice", "Young"]
version_count: 9
action_count: 35
vote_count: 4
first_action: "2023-02-22"
last_action: "2024-05-29"
source: "openstates"
source_identifier: "ocd-bill/e8f0b9da-ad59-4351-94b4-29f512ff6218"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=557&session=125&summary=B"
source_hash: "dcd8d1c058959b9ba17e58305ffea06358464dc2d6734da258a8fb1f78f27fb1"
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 557 (2023-2024) — Apprentice tax credit

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3477, RELATING TO THE APPRENTICE INCOME TAX CREDIT, SO AS TO INCREASE THE AMOUNT OF THE CREDIT AND THE NUMBER OF YEARS IN WHICH IT MAY BE CLAIMED. - 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/557.htm)
2. **02/06/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20240206.htm)
3. **02/07/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20240207.htm)
4. **02/22/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230222.htm)
5. **03/22/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230322.htm)
6. **03/28/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230328.htm)
7. **05/05/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230505.htm)
8. **05/10/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230510.htm)
9. **05/11/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/557_20230511.htm)

## Votes

- Passage of Bill — **111–0** (pass) · lower
- to adopt — **45–0** (pass) · upper
- Concur in Senate Amendments — **103–0** (pass) · lower
- 2nd Reading — **42–0** (pass) · upper

## Sponsors

- Adams — primary (person)
- Alexander — primary (person)
- Campsen — primary (person)
- Climer — primary (person)
- Garrett — primary (person)
- Gustafson — primary (person)
- Kimbrell — primary (person)
- Loftis — primary (person)
- M. Johnson — primary (person)
- Peeler — primary (person)
- Rankin — primary (person)
- Reichenbach — primary (person)
- Rice — primary (person)
- Young — primary (person)

## Timeline

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

- **2023-02-22** Introduced and read first time `introduction, reading-1`
- **2023-02-22** Referred to Committee on Finance `referral-committee`
- **2023-03-22** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2023-03-28** Committee Amendment Adopted `amendment-passage`
- **2023-03-28** Read second time `reading-2`
- **2023-03-28** Roll call Ayes-42 Nays-0
- **2023-03-29** Read third time and sent to House `passage, reading-3`
- **2023-03-30** Introduced and read first time `introduction, reading-1`
- **2023-03-30** Referred to Committee on Ways and Means `referral-committee`
- **2023-05-04** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2023-05-09** Debate adjourned
- **2023-05-10** Amended `amendment-passage`
- **2023-05-10** Read second time `reading-2`
- **2023-05-10** Roll call Yeas-111 Nays-0
- **2023-05-11** Read third time and returned to Senate with amendments `passage, reading-3`
- **2023-05-11** Scrivener's error corrected
- **2024-02-06** House amendment amended `amendment-amendment`
- **2024-02-06** Returned to House with amendments
- **2024-02-06** Roll call Ayes-45 Nays-0
- **2024-02-07** Scrivener's error corrected
- **2024-02-13** Debate adjourned until Tues., 3-19-24
- **2024-03-20** Debate adjourned
- **2024-03-21** Debate adjourned until Tues., 4-9-24
- **2024-04-09** Debate adjourned
- **2024-04-10** Debate adjourned until Thur., 4-18-24
- **2024-04-18** Debate adjourned until Thur., 4-25-24
- **2024-05-02** Debate adjourned until Tues., 5-7-24
- **2024-05-07** Debate adjourned
- **2024-05-08** Debate adjourned
- **2024-05-09** Concurred in Senate amendment and enrolled
- **2024-05-09** Roll call Yeas-103 Nays-0
- **2024-05-15** Ratified R 185
- **2024-05-21** Signed By Governor `executive-signature`
- **2024-05-29** Effective date 05/21/24
- **2024-05-29** Act No. 188

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e8f0b9da-ad59-4351-94b4-29f512ff6218`. Confidence: reported (aggregated from official South Carolina legislature records).