· SC legislature · 2025-2026

Abandoned Buildings Tax Credit

A BILL 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, REL…

Sponsor

Mark Smith (R-SC)

Introduced

2026-02-24

Policy area

Taxation

Latest action

Referred to Committee on Ways and Means