· SC legislature · 2025-2026

Income tax deduction

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-1155 SO AS TO ALLOW A DEDUCTION FOR A FARMER WHO SELLS OR LEASES FARMLAND TO A BEGINNING FARMER OR ENTERS INTO A CROP-SHARE AGREEMENT WITH AN EXISTING FARMER, AND TO SET FORTH THE LIMITATIONS ON THE DEDUCTION.

Sponsor

Brian Lawson (R-SC)

Introduced

2026-02-12

Policy area

Taxation

Latest action

Member(s) request name added as sponsor: Kirby