South Carolina H 4159: South Carolina Tribal Reservation Establishment Act

Bill Text

2025-2026 Bill 4159 Text of Previous Version (Mar. 06, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4159

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 ARTICLE 3 TO CHAPTER 31, TITLE 1 SO AS TO PROVIDE THAT THE SOUTH 
CAROLINA COMMISSION FOR MINORITY AFFAIRS MAY DESIGNATE CERTAIN LAND AS NATIVE 
AMERICAN RESERVATIONS; AND TO DESIGNATE PREVIOUS SECTIONS OF CHAPTER 31 AS 
ARTICLE 1, ENTITLED "GENERAL PROVISIONS."

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

SECTION 1. Chapter 31, Title 1 of the 
S.C. Code is amended by adding:

Article 3

Tribal 
Reservation Establishment

 Section 
1-31-200. As used in this article:

 (1) "Tribe" means any Native American 
tribe that:

 (a) is a federally acknowledged tribe, 
as provided in Part 83 of Title 25 of the Code of Federal Regulations, that is 
located within the boundaries of this State; or

 (b) has been designated as a 
state-recognized tribe by the board of the South Carolina Commission for 
Minority Affairs, as provided in the regulations promulgated pursuant to this chapter.

 (2) "Reservation" refers to designated 
areas of land recognized as tribal lands within this State.

 (3) "Land into trust" refers to the 
process of transferring private land into trust for a tribe, in compliance with 
state regulations.

 (4) "Qualified conservation 
contribution" refers to the donation of land or an interest in land for 
conservation purposes as defined in Internal Revenue Code Section 170(h), which 
includes the preservation of historically or culturally significant land for 
the benefit of tribes.

 Section 
1-31-210. (A) The commission shall 
serve as the lead agency, working with federally and state-recognized tribes to 
identify suitable private lands for designation as reservations. These lands must 
be evaluated based on historical, cultural, and environmental significance.

 (B) Tribes may apply to the commission 
to initiate the process of placing identified private lands into trust for the 
tribe, thereby establishing state-recognized reservations. Tribes shall provide 
documentation supporting their historical or cultural claim to these lands.

 (C) The establishment of reservations 
must be subject to the approval of the respective tribes, the commission, and 
all state regulatory bodies. Compliance with South Carolina state laws, 
including environmental regulations and zoning requirements, must be ensured.

 (D) The donation of land for the 
purpose of establishing a tribal reservation, either through direct transfer or 
a qualified conservation contribution, must be incentivized with state tax 
benefits for donors.

 Section 
1-31-220. (A) Landowners may donate 
land, or an interest in land, such as conservation easements, to tribes through 
a qualified conservation contribution for the purpose of creating or expanding 
tribal reservations.

 (B) A qualified conservation 
contribution must meet the following requirements:

 (1) The donation must be of a real 
property interest, which includes full ownership of the land or a conservation 
easement that restricts the use of the land for conservation purposes in 
perpetuity.

 (2) The purpose of the donation must 
serve the conservation of natural resources, open space, historic lands, or 
areas of cultural or spiritual significance to Native American tribes.

 (3) The donation must be made to a 
qualified tribal organization, governmental entity, or other eligible entity 
that must maintain and enforce the terms of the conservation easement or land 
donation.

 (C) Donors making a qualified 
conservation contribution are eligible for state tax benefits. These may 
include:

 (1) charitable deductions for the value 
of the conservation contribution, applicable against the donor's income tax;

 (2) carryforward provisions allowing 
the donor to apply unused portions of the deduction for up to fifteen years 
after the year of the donation;

 (3) state tax incentives, including 
potential property tax reductions, if the land remains under tribal ownership 
or management.

 (D) Lands donated through a qualified 
conservation contribution must remain under the management of the receiving 
tribe, ensuring that cultural preservation, environmental stewardship, and 
sustainable development goals are met in accordance with tribal laws and 
customs.

 (E) The commission, in collaboration 
with the South Carolina Department of Natural Resources, shall oversee and 
guide the donation process, ensuring that lands transferred through 
conservation contributions meet all state and federal requirements and maintain 
their ecological, cultural, and historical significance.

 Section 
1-31-230. (A) Tribes receiving land 
through a qualified conservation contribution or direct