---
type: "Bill"
title: "Abandoned Buildings Tax Credit"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BUILDINGS REVITALIZATION ACT DEFINITIONS, SO AS TO CLARIFY THAT THE EXISTENCE OF AN INCOME-PRODUCING USE PRIOR TO THE PERIOD OF ABANDONMENT IS NOT A REQUIREMENT FOR ELIGIBILITY; BY AMENDING SECTION 12-67-130, RELATING TO APPLICABILITY, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-67-140, RELATING TO ELIGIBILITY FOR THE CREDIT, SO AS TO CLARIFY CERTAIN TIMING CONSIDERATIONS, RELATED TO THE FILING OF A NOTICE OF INTENT TO REHABILITATE AN ABANDONED BUILDING AND TO CLARIFY THAT ABANDONED BUILDING TAX CREDITS MAY NOT SERVE AS COLLATERAL FOR ANY DEBT; BY AMENDING SECTION 12-67-160, RELATING TO THE CERTIFICATION OF ABANDONED BUILDING SITES, SO AS TO REMOVE A REQUIREMENT FOR CERTAIN CERTIFICATIONS OF STATE-OWNED ABANDONED BUILDING SITES; AND TO PROVIDE FOR CERTAIN ABEYANCE. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "S 853"
citation: "South Carolina S 853 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Campsen", "Davis", "Graham", "Hutto", "Kimbrell", "Matthews", "Stubbs", "Sutton", "Turner", "Walker", "Zell"]
version_count: 5
action_count: 24
vote_count: 5
first_action: "2026-01-28"
last_action: "2026-06-05"
source: "openstates"
source_identifier: "ocd-bill/d0bf1837-fa9d-4536-9457-a7bae4add716"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=853&session=126&summary=B"
source_hash: "1b810563965cf61a0aea09cb03f87217e9409d56ea0c22dd77640aeeae5d2127"
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 853 (2025-2026) — Abandoned Buildings Tax Credit

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BUILDINGS REVITALIZATION ACT DEFINITIONS, SO AS TO CLARIFY THAT THE EXISTENCE OF AN INCOME-PRODUCING USE PRIOR TO THE PERIOD OF ABANDONMENT IS NOT A REQUIREMENT FOR ELIGIBILITY; BY AMENDING SECTION 12-67-130, RELATING TO APPLICABILITY, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-67-140, RELATING TO ELIGIBILITY FOR THE CREDIT, SO AS TO CLARIFY CERTAIN TIMING CONSIDERATIONS, RELATED TO THE FILING OF A NOTICE OF INTENT TO REHABILITATE AN ABANDONED BUILDING AND TO CLARIFY THAT ABANDONED BUILDING TAX CREDITS MAY NOT SERVE AS COLLATERAL FOR ANY DEBT; BY AMENDING SECTION 12-67-160, RELATING TO THE CERTIFICATION OF ABANDONED BUILDING SITES, SO AS TO REMOVE A REQUIREMENT FOR CERTAIN CERTIFICATIONS OF STATE-OWNED ABANDONED BUILDING SITES; AND TO PROVIDE FOR CERTAIN ABEYANCE. - 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/sess126_2025-2026/bills/853.htm)
2. **01/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260128.htm)
3. **02/18/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260218.htm)
4. **04/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260428.htm)
5. **05/13/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260513.htm)

## Votes

- to lay on the table — **31–12** (pass) · upper
- 3rd Reading — **33–10** (pass) · upper
- to allow amendment on third reading — **39–4** (pass) · upper
- 2nd Reading — **44–0** (pass) · upper
- Passage of Bill — **112–0** (pass) · lower

## Sponsors

- Campsen — primary (person)
- Davis — primary (person)
- Graham — primary (person)
- Hutto — primary (person)
- Kimbrell — primary (person)
- Matthews — primary (person)
- Stubbs — primary (person)
- Sutton — primary (person)
- Turner — primary (person)
- Walker — primary (person)
- Zell — primary (person)

## Timeline

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

- **2026-01-28** Introduced and read first time `introduction, reading-1`
- **2026-01-28** Referred to Committee on Finance `referral-committee`
- **2026-02-18** Committee report: Favorable Finance `committee-passage-favorable`
- **2026-02-24** Read second time `reading-2`
- **2026-02-24** Roll call Ayes-44 Nays-0
- **2026-02-25** Read third time and sent to House `passage, reading-3`
- **2026-02-25** Roll call Ayes-33 Nays-10
- **2026-02-26** Introduced and read first time `introduction, reading-1`
- **2026-02-26** Referred to Committee on Ways and Means `referral-committee`
- **2026-04-28** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2026-04-29** Debate adjourned
- **2026-04-30** Debate adjourned until Tues., 5-5-26
- **2026-05-05** Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Beach, Terribile, Morgan, Chumley
- **2026-05-07** Debate adjourned
- **2026-05-13** Requests for debate removed-Rep(s). Terribile, Beach, White, Cromer, Gilreath, Harris, Morgan, Chumley
- **2026-05-13** Amended `amendment-passage`
- **2026-05-13** Read second time `reading-2`
- **2026-05-13** Roll call Yeas-112 Nays-0
- **2026-05-14** Read third time and returned to Senate with amendments `passage, reading-3`
- **2026-05-14** Concurred in House amendment and enrolled
- **2026-05-15** Ratified R 236
- **2026-05-19** Signed By Governor `executive-signature`
- **2026-06-05** Effective date 05/19/26
- **2026-06-03** Act No. 227

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d0bf1837-fa9d-4536-9457-a7bae4add716`. Confidence: reported (aggregated from official South Carolina legislature records).