---
type: "Bill"
title: "Professional sports team"
description: "AN ACT TO AMEND SECTION 12-6-3360, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE JOB TAX CREDIT, SO AS TO PROVIDE FOR A PROFESSIONAL SPORTS TEAM AND TO PROVIDE REQUIREMENTS THAT SPECIFICALLY APPLY TO A PROFESSIONAL SPORTS TEAM, AND TO INCREASE JOBS TAX CREDIT AMOUNTS IN TIER IV AND TIER III COUNTIES; TO AMEND SECTION 4-9-30, RELATING TO THE DESIGNATION OF POWERS UNDER THE ALTERNATE FORMS OF GOVERNMENT, SO AS TO PROHIBIT THE LEVY OF COUNTY LICENSE FEES AND TAXES ON A PROFESSIONAL SPORTS TEAM; TO AMEND SECTION 5-7-30, RELATING TO POWERS OF A MUNICIPALITY, SO AS TO PROHIBIT THE LEVY OF A BUSINESS LICENSE TAX ON A PROFESSIONAL SPORTS TEAM; BY ADDING SECTION 5-3-20 SO AS TO PROVIDE THAT THE REAL PROPERTY OWNED BY A PROFESSIONAL SPORTS TEAM MAY NOT BE ANNEXED BY A MUNICIPALITY WITHOUT PRIOR WRITTEN CONSENT OF THE PROFESSIONAL SPORTS TEAM; TO AMEND SECTIONS 11-9-805 AND 11-9-830, AS AMENDED, BOTH RELATING TO THE REVENUE AND FISCAL AFFAIRS OFFICE, SO AS TO REQUIRE THE OFFICE ANNUALLY TO SUBMIT TAX EXPENDITURE REPORTS TO THE GENERAL ASSEMBLY AND TO DEFINE \"TAX EXPENDITURE\"; AND BY ADDING SECTION 12-10-120 SO AS TO SPECIFY CERTAIN JOB DEVELOPMENT CREDIT REQUIREMENTS THAT APPLY TO A PROFESSIONAL SPORTS TEAM. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "H 4243"
citation: "South Carolina H 4243 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Anderson", "Atkinson", "B. Cox", "B. Newton", "Bales", "Blackwell", "Brown", "Bryant", "Calhoon", "D.C. Moss", "Elliott", "Felder", "G.M. Smith", "Gilliam", "Gilliard", "Jefferson", "King", "Ligon", "Lucas", "McKnight", "Pope", "R. Williams", "Rutherford", "Simrill", "Spires", "V.S. Moss", "W. Cox", "West"]
version_count: 9
action_count: 32
vote_count: 9
first_action: "2019-03-13"
last_action: "2019-06-10"
source: "openstates"
source_identifier: "ocd-bill/52365f85-df8b-4666-a81d-efcb3f53c1f7"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4243&session=123&summary=B"
source_hash: "1a9aaa4d5a6e9b02601cd2335cc77ca7d511d359da3aceb6208d84410ad72847"
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 4243 (2019-2020) — Professional sports team

AN ACT TO AMEND SECTION 12-6-3360, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE JOB TAX CREDIT, SO AS TO PROVIDE FOR A PROFESSIONAL SPORTS TEAM AND TO PROVIDE REQUIREMENTS THAT SPECIFICALLY APPLY TO A PROFESSIONAL SPORTS TEAM, AND TO INCREASE JOBS TAX CREDIT AMOUNTS IN TIER IV AND TIER III COUNTIES; TO AMEND SECTION 4-9-30, RELATING TO THE DESIGNATION OF POWERS UNDER THE ALTERNATE FORMS OF GOVERNMENT, SO AS TO PROHIBIT THE LEVY OF COUNTY LICENSE FEES AND TAXES ON A PROFESSIONAL SPORTS TEAM; TO AMEND SECTION 5-7-30, RELATING TO POWERS OF A MUNICIPALITY, SO AS TO PROHIBIT THE LEVY OF A BUSINESS LICENSE TAX ON A PROFESSIONAL SPORTS TEAM; BY ADDING SECTION 5-3-20 SO AS TO PROVIDE THAT THE REAL PROPERTY OWNED BY A PROFESSIONAL SPORTS TEAM MAY NOT BE ANNEXED BY A MUNICIPALITY WITHOUT PRIOR WRITTEN CONSENT OF THE PROFESSIONAL SPORTS TEAM; TO AMEND SECTIONS 11-9-805 AND 11-9-830, AS AMENDED, BOTH RELATING TO THE REVENUE AND FISCAL AFFAIRS OFFICE, SO AS TO REQUIRE THE OFFICE ANNUALLY TO SUBMIT TAX EXPENDITURE REPORTS TO THE GENERAL ASSEMBLY AND TO DEFINE "TAX EXPENDITURE"; AND BY ADDING SECTION 12-10-120 SO AS TO SPECIFY CERTAIN JOB DEVELOPMENT CREDIT REQUIREMENTS THAT APPLY TO A PROFESSIONAL SPORTS TEAM. - 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/sess123_2019-2020/bills/4243.htm)
2. **3/13/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190313.htm)
3. **3/14/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190314.htm)
4. **3/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190320.htm)
5. **4/22/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190422.htm)
6. **5/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190520.htm)
7. **5/7/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190507.htm)
8. **5/8/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190508.htm)
9. **5/9/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4243_20190509.htm)

## Votes

- Concur in Senate Amendments — **0–102** (fail) · lower
- to lay on the table — **28–13** (pass) · upper
- Passage of Bill — **90–25** (pass) · lower
- Waive Rule 5.15 Printing — **99–3** (pass) · lower
- Recorded Vote, 2nd Reading by Unanimous Consent — **0–10** (pass) · upper
- to adopt the conference report — **23–17** (pass) · upper
- 3rd Reading — **27–15** (pass) · upper
- to lay on the table — **32–9** (pass) · upper
- Adopt Conference Report — **88–18** (pass) · lower

## Sponsors

- Anderson — primary (person)
- Atkinson — primary (person)
- B. Cox — primary (person)
- B. Newton — primary (person)
- Bales — primary (person)
- Blackwell — primary (person)
- Brown — primary (person)
- Bryant — primary (person)
- Calhoon — primary (person)
- D.C. Moss — primary (person)
- Elliott — primary (person)
- Felder — primary (person)
- G.M. Smith — primary (person)
- Gilliam — primary (person)
- Gilliard — primary (person)
- Jefferson — primary (person)
- King — primary (person)
- Ligon — primary (person)
- Lucas — primary (person)
- McKnight — primary (person)
- Pope — primary (person)
- R. Williams — primary (person)
- Rutherford — primary (person)
- Simrill — primary (person)
- Spires — primary (person)
- V.S. Moss — primary (person)
- W. Cox — primary (person)
- West — primary (person)

## Timeline

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

- **2019-03-13** Introduced and read first time `introduction, reading-1`
- **2019-03-13** Referred to Committee on Ways and Means `referral-committee`
- **2019-03-20** Member(s) request name added as sponsor: Brown, W.Cox
- **2019-03-20** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2019-03-21** Member(s) request name added as sponsor: Jefferson, R.Williams, Calhoon, McKnight, Spires, Elliott, Gilliam, West, Atkinson
- **2019-03-21** Debate adjourned until Tues., 3-26-19
- **2019-03-26** Member(s) request name added as sponsor: Bales, Gilliard, Blackwell, B.Cox, Anderson
- **2019-03-26** Read second time `reading-2`
- **2019-03-26** Roll call Yeas-90 Nays-25
- **2019-03-27** Read third time and sent to Senate `passage, reading-3`
- **2019-03-27** Introduced and read first time `introduction, reading-1`
- **2019-03-27** Referred to Committee on Finance `referral-committee`
- **2019-04-18** Recalled from Committee on Finance
- **2019-05-07** Amended `amendment-passage`
- **2019-05-08** Scrivener's error corrected
- **2019-05-08** Read second time `reading-2`
- **2019-05-09** Amended `amendment-passage`
- **2019-05-09** Read third time and returned to House with amendments `passage, reading-3`
- **2019-05-09** Roll call Ayes-27 Nays-15
- **2019-05-09** Non-concurrence in Senate amendment
- **2019-05-09** Roll call Yeas-0 Nays-102
- **2019-05-09** Senate insists upon amendment and conference committee appointed Climer, Harpootlian, Gregory
- **2019-05-09** Conference committee appointed Simrill, Pope, Rutherford
- **2019-05-20** Conference report received and adopted
- **2019-05-20** Roll call Ayes-23 Nays-17
- **2019-05-20** Conference report adopted
- **2019-05-20** Roll call Yeas-88 Nays-18
- **2019-05-20** Ordered enrolled for ratification
- **2019-05-21** Ratified R 103
- **2019-05-22** Signed By Governor `executive-signature`
- **2019-06-10** Effective date 05/22/19
- **2019-06-10** Act No. 83

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/52365f85-df8b-4666-a81d-efcb3f53c1f7`. Confidence: reported (aggregated from official South Carolina legislature records).