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---
type: "Bill"
title: "SC Housing Tax Credit"
description: "A JOINT RESOLUTION PROVIDING FOR A ONE-TIME AUTHORIZATION FOR USE OF CERTAIN REMAINING SOUTH CAROLINA HOUSING TAX CREDITS PROVIDED PURSUANT TO SECTION 1.B.1 OF ACT 202 OF 2022, CERTAIN REMAINING SOUTH CAROLINA HOUSING TAX CREDITS AUTHORIZED PURSUANT TO SECTION 12-6-3795 FOR THE TAX YEAR ENDING DECEMBER 31, 2023, CERTAIN FEDERAL LOW-INCOME HOUSING CREDITS, AND NOT EXCEEDING $25 MILLION IN ONE-TIME, NONRECURRING FUNDING FROM THE SOUTH CAROLINA HOUSING TRUST FUND ESTABLISHED PURSUANT TO ARTICLE 4 OF CHAPTER 13, TITLE 31 OF THE SOUTH CAROLINA CODE, ALL FOR THE LIMITED PURPOSE OF PROVIDING SUPPLEMENTAL FINANCIAL SUPPORT TO ADDRESS ESCALATIONS AND OTHER COSTS FOR CERTAIN MULTIFAMILY HOUSING DEVELOPMENTS. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "S 739"
citation: "South Carolina S 739 (2023-2024)"
classification: ["joint resolution"]
subjects: []
status: "enacted"
primary_sponsors: ["Alexander", "Davis", "Malloy", "Peeler", "Setzler", "Talley", "Williams"]
version_count: 6
action_count: 18
vote_count: 3
first_action: "2023-04-18"
last_action: "2023-07-06"
source: "openstates"
source_identifier: "ocd-bill/e665bf02-379d-4c02-a9f1-6bd7932a46cc"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=739&session=125&summary=B"
source_hash: "7078a06056fe49b2803b1a643f9b54bf2ef985680bcfaa9e723d57378a6b0049"
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 739 (2023-2024) — SC Housing Tax Credit
A JOINT RESOLUTION PROVIDING FOR A ONE-TIME AUTHORIZATION FOR USE OF CERTAIN REMAINING SOUTH CAROLINA HOUSING TAX CREDITS PROVIDED PURSUANT TO SECTION 1.B.1 OF ACT 202 OF 2022, CERTAIN REMAINING SOUTH CAROLINA HOUSING TAX CREDITS AUTHORIZED PURSUANT TO SECTION 12-6-3795 FOR THE TAX YEAR ENDING DECEMBER 31, 2023, CERTAIN FEDERAL LOW-INCOME HOUSING CREDITS, AND NOT EXCEEDING $25 MILLION IN ONE-TIME, NONRECURRING FUNDING FROM THE SOUTH CAROLINA HOUSING TRUST FUND ESTABLISHED PURSUANT TO ARTICLE 4 OF CHAPTER 13, TITLE 31 OF THE SOUTH CAROLINA CODE, ALL FOR THE LIMITED PURPOSE OF PROVIDING SUPPLEMENTAL FINANCIAL SUPPORT TO ADDRESS ESCALATIONS AND OTHER COSTS FOR CERTAIN MULTIFAMILY HOUSING DEVELOPMENTS. - 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/739.htm)
2. **04/18/2023** (committee substitute) — [source](https://www.scstatehouse.gov//sess125_2023-2024/prever/739_20230418.htm)
3. **04/26/2023** (committee substitute) — [source](https://www.scstatehouse.gov//sess125_2023-2024/prever/739_20230426.htm)
4. **04/27/2023** (committee substitute) — [source](https://www.scstatehouse.gov//sess125_2023-2024/prever/739_20230427.htm)
5. **05/03/2023** (committee substitute) — [source](https://www.scstatehouse.gov//sess125_2023-2024/prever/739_20230503.htm)
6. **05/09/2023** (committee substitute) — [source](https://www.scstatehouse.gov//sess125_2023-2024/prever/739_20230509.htm)
## Votes
- Waive Rule 5.12 Cut-off Date — **82–25** (pass) · lower
- 3rd Reading — **43–0** (pass) · upper
- Passage of Bill — **84–26** (pass) · lower
## Sponsors
- Alexander — primary (person)
- Davis — primary (person)
- Malloy — primary (person)
- Peeler — primary (person)
- Setzler — primary (person)
- Talley — primary (person)
- Williams — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-04-18** Introduced and read first time `introduction, reading-1`
- **2023-04-18** Referred to Committee on Finance `referral-committee`
- **2023-04-26** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2023-04-27** Scrivener's error corrected
- **2023-05-02** Read second time `reading-2`
- **2023-05-03** Committee Amendment Adopted `amendment-passage`
- **2023-05-03** Read third time and sent to House `passage, reading-3`
- **2023-05-04** Roll call Ayes-43 Nays-0
- **2023-05-04** Introduced and read first time `introduction, reading-1`
- **2023-05-04** Referred to Committee on Ways and Means `referral-committee`
- **2023-05-09** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2023-05-10** Read second time `reading-2`
- **2023-05-10** Roll call Yeas-82 Nays-25
- **2023-05-11** Read third time and enrolled `passage, reading-3`
- **2023-05-17** Ratified R 76
- **2023-05-19** Signed By Governor `executive-signature`
- **2023-05-26** Effective date 05/19/23
- **2023-07-06** Act No. 88
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e665bf02-379d-4c02-a9f1-6bd7932a46cc`. Confidence: reported (aggregated from official South Carolina legislature records).