South Carolina S 273: Food Desert Tax Credit

Bill Text

2025-2026 Bill 273 Text of Previous Version (Jan. 28, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 273

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 
12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A GROCER THAT OPENS A 
NEW LOCATION IN A FOOD DESERT; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS 
FROM SALES TAX SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN PURCHASES 
MADE BY A GROCER THAT OPERATES A NEW STORE LOCATED IN A FOOD DESERT.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Article 25, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-3830. (A) For purposes of this 
section:

 (1) 
"Food desert" means an area in which at least thirty-three percent of the 
population lives more than one mile from a grocery store or supermarket.

 (2) 
"Grocer" means a retail establishment that sells primarily fruits, vegetables, 
meats, dairy products, and whole grains.

 (B) A 
grocer that opens a new location in a food desert is eligible for a tax credit 
equal to ten percent of the total costs incurred in establishing the new 
location. The tax credit must be claimed over a period of three years, with 
equal installments due in each of the three years following the year in which 
the new location opens.

 (C) 
Any grocer seeking to claim the tax credit provided in this section shall 
submit an application to the department. The application must include a 
detailed plan for the new location, including its location, size, and product 
offerings. The department shall review the application and approve or deny it 
based on the grocer's ability to meet the requirements of this section.

SECTION 2. Section 12-36-2120 of the S.C. Code is amended by 
adding:

 (85) all purchases made for the 
purpose of stocking and operating a new grocer located in a food desert, as 
defined in Section 12-6-3810, for a period of two years.

SECTION 3. This act takes effect upon approval 
by the Governor.

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This web page was last updated on January 28, 2025 at 12:28 PM