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---
type: "Bill"
title: "Income tax credits"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3410, RELATING TO CORPORATE INCOME TAX CREDIT FOR CORPORATE HEADQUARTERS, SO AS TO PROVIDE CHANGES TO STAFFING REQUIREMENTS AND CERTAIN TIMING; BY AMENDING SECTION 12-6-3460, RELATING TO THE RECYCLING FACILITY TAX CREDIT DEFINITIONS, SO AS TO LOWER THE MINIMUM LEVEL OF INVESTMENT FOR A QUALIFIED RECYCLING FACILITY AND TO INCLUDE CERTAIN PRODUCTS TO THE DEFINITION OF \"POSTCONSUMER WASTE MATERIAL\"; BY AMENDING SECTIONS 12-10-20, 12-10-30, 12-10-40, 12-10-45, 12-10-50, 12-10-60, AND 12-10-80, ALL RELATING TO THE ENTERPRISE ZONE ACT OF 1995, SO AS TO ALLOW REMOTE EMPLOYEES WORKING IN SOUTH CAROLINA TO BE INCLUDED IN CERTAIN JOB CREATION REQUIREMENTS AND TO CREATE A NEW PROVISION TO INCENTIVIZE CERTAIN COMPANIES; BY AMENDING SECTION 12-10-95, RELATING TO THE ENTERPRISE ZONE ACT CREDIT AGAINST WITHHOLDING FOR RETRAINING, SO AS TO ADD WAREHOUSING AND DISTRIBUTION AND TO PROVIDE FOR APPROVAL REQUIREMENTS; AND BY AMENDING SECTION 12-6-1120, RELATING TO GROSS INCOME, SO AS TO PROVIDE FOR CERTAIN DEDUCTIONS TO TAXABLE INCOME. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "H 4087"
citation: "South Carolina H 4087 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ballentine", "Brewer", "Davis", "Dillard", "G.M. Smith", "Hager", "Hartnett", "Hewitt", "Hiott", "Kirby", "Long", "M.M. Smith", "Murphy", "Ott", "Robbins", "W. Jones", "Weeks", "West"]
version_count: 11
action_count: 37
vote_count: 6
first_action: "2023-03-07"
last_action: "2024-07-17"
source: "openstates"
source_identifier: "ocd-bill/778d4bfa-3654-4fc7-bbe5-1f540fb32c27"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4087&session=125&summary=B"
source_hash: "7c942744fbe72b496355adab6f19596c0b1ad41d3d80e03f28a614f001fb1739"
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 4087 (2023-2024) — Income tax credits
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3410, RELATING TO CORPORATE INCOME TAX CREDIT FOR CORPORATE HEADQUARTERS, SO AS TO PROVIDE CHANGES TO STAFFING REQUIREMENTS AND CERTAIN TIMING; BY AMENDING SECTION 12-6-3460, RELATING TO THE RECYCLING FACILITY TAX CREDIT DEFINITIONS, SO AS TO LOWER THE MINIMUM LEVEL OF INVESTMENT FOR A QUALIFIED RECYCLING FACILITY AND TO INCLUDE CERTAIN PRODUCTS TO THE DEFINITION OF "POSTCONSUMER WASTE MATERIAL"; BY AMENDING SECTIONS 12-10-20, 12-10-30, 12-10-40, 12-10-45, 12-10-50, 12-10-60, AND 12-10-80, ALL RELATING TO THE ENTERPRISE ZONE ACT OF 1995, SO AS TO ALLOW REMOTE EMPLOYEES WORKING IN SOUTH CAROLINA TO BE INCLUDED IN CERTAIN JOB CREATION REQUIREMENTS AND TO CREATE A NEW PROVISION TO INCENTIVIZE CERTAIN COMPANIES; BY AMENDING SECTION 12-10-95, RELATING TO THE ENTERPRISE ZONE ACT CREDIT AGAINST WITHHOLDING FOR RETRAINING, SO AS TO ADD WAREHOUSING AND DISTRIBUTION AND TO PROVIDE FOR APPROVAL REQUIREMENTS; AND BY AMENDING SECTION 12-6-1120, RELATING TO GROSS INCOME, SO AS TO PROVIDE FOR CERTAIN DEDUCTIONS TO TAXABLE INCOME. - 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/4087.htm)
2. **03/07/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20230307.htm)
3. **03/30/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20230330.htm)
4. **04/04/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20230404.htm)
5. **04/05/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20230405.htm)
6. **04/06/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20230406.htm)
7. **04/18/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20240418.htm)
8. **05/08/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20240508.htm)
9. **05/09/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20240509.htm)
10. **06/21/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20240621.htm)
11. **06/26/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/4087_20240626.htm)
## Votes
- Adopt Amendment 1A — **92–10** (pass) · lower
- 3rd Reading — **45–0** (pass) · upper
- Passage of Bill — **84–12** (pass) · lower
- to adopt the conference report — **42–0** (pass) · upper
- Adopt Conference Report — **93–13** (pass) · lower
- Table Amendment 6 — **66–28** (pass) · lower
## Sponsors
- Ballentine — primary (person)
- Brewer — primary (person)
- Davis — primary (person)
- Dillard — primary (person)
- G.M. Smith — primary (person)
- Hager — primary (person)
- Hartnett — primary (person)
- Hewitt — primary (person)
- Hiott — primary (person)
- Kirby — primary (person)
- Long — primary (person)
- M.M. Smith — primary (person)
- Murphy — primary (person)
- Ott — primary (person)
- Robbins — primary (person)
- W. Jones — primary (person)
- Weeks — primary (person)
- West — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-03-07** Introduced and read first time `introduction, reading-1`
- **2023-03-07** Referred to Committee on Ways and Means `referral-committee`
- **2023-03-29** Member(s) request name added as sponsor: Weeks
- **2023-03-30** Member(s) request name added as sponsor: Dillard, W.Jones
- **2023-03-30** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2023-04-04** Scrivener's error corrected
- **2023-04-04** Member(s) request name added as sponsor: Brewer, Hartnett, Murphy
- **2023-04-05** Amended `amendment-passage`
- **2023-04-05** Requests for debate-Rep(s). Cromer, Harris, McCravy, Beach, Guest, Crawford, S Jone, White, May, McCabe, Trantham, TA Morgan, AM Morgan, Chumley, BJ Cox, West, Thayer, MM Smith, B Newton, Davis, Hewitt, Bernstein
- **2023-04-05** Read second time `reading-2`
- **2023-04-05** Roll call Yeas-84 Nays-12
- **2023-04-06** Read third time and sent to Senate `passage, reading-3`
- **2023-04-06** Introduced and read first time `introduction, reading-1`
- **2023-04-06** Referred to Committee on Finance `referral-committee`
- **2023-04-06** Scrivener's error corrected
- **2024-04-18** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2024-05-07** Read second time `reading-2`
- **2024-05-08** Committee Amendment Adopted `amendment-passage`
- **2024-05-08** Amended `amendment-passage`
- **2024-05-08** Read third time and returned to House with amendments `passage, reading-3`
- **2024-05-08** Roll call Ayes-45 Nays-0
- **2024-05-09** Senate amendment amended `amendment-amendment`
- **2024-05-09** Roll call Yeas-92 Nays-10
- **2024-05-09** Returned to Senate with amendments
- **2024-05-09** Non-concurrence in House amendment
- **2024-05-09** House insists upon amendment and conference committee appointed Reps. West, B Newton, Kirby
- **2024-05-09** Conference committee appointed Davis, Setzler, Massey
- **2024-06-21** Scrivener's error corrected
- **2024-06-26** Conference report received and adopted
- **2024-06-26** Roll call Yeas-93 Nays-13
- **2024-06-26** Conference report received and adopted
- **2024-06-26** Roll call Ayes-42 Nays-0
- **2024-06-26** Ordered enrolled for ratification
- **2024-06-27** Ratified R 247
- **2024-07-02** Signed By Governor `executive-signature`
- **2024-07-17** Effective date See Act for Effective Date
- **2024-07-17** Act No. 222
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/778d4bfa-3654-4fc7-bbe5-1f540fb32c27`. Confidence: reported (aggregated from official South Carolina legislature records).