Fabio
99 lines
5.9 KiB
Markdown
99 lines
5.9 KiB
Markdown
---
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type: "Bill"
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title: "Abandoned Buildings Tax Credit"
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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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2025-2026"
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identifier: "S 853"
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citation: "South Carolina S 853 (2025-2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Campsen", "Davis", "Graham", "Hutto", "Kimbrell", "Matthews", "Stubbs", "Sutton", "Turner", "Walker", "Zell"]
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version_count: 5
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action_count: 24
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vote_count: 5
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first_action: "2026-01-28"
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last_action: "2026-06-05"
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source: "openstates"
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source_identifier: "ocd-bill/d0bf1837-fa9d-4536-9457-a7bae4add716"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=853&session=126&summary=B"
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source_hash: "1b810563965cf61a0aea09cb03f87217e9409d56ea0c22dd77640aeeae5d2127"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina S 853 (2025-2026) — Abandoned Buildings Tax Credit
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/853.htm)
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2. **01/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260128.htm)
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3. **02/18/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260218.htm)
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4. **04/28/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260428.htm)
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5. **05/13/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/853_20260513.htm)
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## Votes
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- to lay on the table — **31–12** (pass) · upper
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- 3rd Reading — **33–10** (pass) · upper
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- to allow amendment on third reading — **39–4** (pass) · upper
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- 2nd Reading — **44–0** (pass) · upper
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- Passage of Bill — **112–0** (pass) · lower
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## Sponsors
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- Campsen — primary (person)
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- Davis — primary (person)
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- Graham — primary (person)
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- Hutto — primary (person)
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- Kimbrell — primary (person)
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- Matthews — primary (person)
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- Stubbs — primary (person)
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- Sutton — primary (person)
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- Turner — primary (person)
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- Walker — primary (person)
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- Zell — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-01-28** Introduced and read first time `introduction, reading-1`
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- **2026-01-28** Referred to Committee on Finance `referral-committee`
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- **2026-02-18** Committee report: Favorable Finance `committee-passage-favorable`
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- **2026-02-24** Read second time `reading-2`
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- **2026-02-24** Roll call Ayes-44 Nays-0
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- **2026-02-25** Read third time and sent to House `passage, reading-3`
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- **2026-02-25** Roll call Ayes-33 Nays-10
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- **2026-02-26** Introduced and read first time `introduction, reading-1`
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- **2026-02-26** Referred to Committee on Ways and Means `referral-committee`
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- **2026-04-28** Committee report: Favorable Ways and Means `committee-passage-favorable`
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- **2026-04-29** Debate adjourned
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- **2026-04-30** Debate adjourned until Tues., 5-5-26
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- **2026-05-05** Requests for debate-Rep(s). Cromer, Gilreath, Harris, White, Beach, Terribile, Morgan, Chumley
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- **2026-05-07** Debate adjourned
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- **2026-05-13** Requests for debate removed-Rep(s). Terribile, Beach, White, Cromer, Gilreath, Harris, Morgan, Chumley
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- **2026-05-13** Amended `amendment-passage`
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- **2026-05-13** Read second time `reading-2`
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- **2026-05-13** Roll call Yeas-112 Nays-0
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- **2026-05-14** Read third time and returned to Senate with amendments `passage, reading-3`
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- **2026-05-14** Concurred in House amendment and enrolled
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- **2026-05-15** Ratified R 236
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- **2026-05-19** Signed By Governor `executive-signature`
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- **2026-06-05** Effective date 05/19/26
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- **2026-06-03** Act No. 227
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## Source
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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).
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