South Carolina S 252: Law Enforcement and Judicial Personal Info Protection

Bill Text

2025-2026 Bill 252 Text of Previous Version (Jan. 21, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 252

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 AMENDING 
SECTION 12-6-3515, RELATING TO THE STATE INCOME TAX CREDIT FOR CONSERVATION OR 
A QUALIFIED CONSERVATION CONTRIBUTION OF REAL PROPERTY, SO AS TO PROVIDE THAT 
THE CREDIT EQUALS TWENTY-FIVE PERCENT OF THE TOTAL VALUE OF THE GIFT RATHER 
THAN TWENTY-FIVE PERCENT OF THE CHARITABLE DEDUCTION FOR THE GIFT ALLOWED ON 
THE TAXPAYER'S FEDERAL INCOME TAX RETURN, TO INCREASE THE MAXIMUM ANNUAL CREDIT 
ALLOWED A TAXPAYER FROM FIFTY-TWO THOUSAND FIVE HUNDRED DOLLARS TO ONE HUNDRED 
FIFTY THOUSAND DOLLARS, TO ADJUST THE MAXIMUM ANNUAL CREDIT FOR INCREASES IN 
THE CONSUMER PRICE INDEX, AND TO DELETE OBSOLETE PROVISIONS.

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

SECTION 1. Section 12-6-3515 of the S.C. Code is amended to read:

 Section 
12-6-3515. (A) A taxpayer who has 
qualified for and claimed on the taxpayer's federal income tax return a 
charitable deduction for a gift of land for conservation or for a qualified 
conservation contribution donated after May 31, 2001, on a qualified real 
property interest located in this State may elect to claim a credit against a 
tax imposed by this chapter for the applicable tax year in an amount equal to 
twenty-five percent of the total amount of the deduction value attributable to the gift of land for conservation 
or to the qualified real property interest located in this State; provided, however,. However, 
that the credit is subject to the caps provided in 
subsection (C). If the amount of the credit exceeds the taxpayer's tax 
liability under this chapter for the taxable year, or if it exceeds the maximum 
credit that may be used in any particular taxable year as provided in 
subsection (C)(2), the excess credit may be carried forward to succeeding 
taxable years until all the credit is claimed. In addition to the carry forward 
of unused credit, unused credit may be transferred, devised, or distributed, 
with or without consideration, by an individual, partnership, limited liability 
company, corporation, trust, or estate. To be effectualeffective, such a transfer, 
devise, or distribution requires written notification to and approval by the 
department with the unused credit maintaining all its original attributes in 
the hands of the recipient. With regard to the sale or exchange of a credit 
allowed under this section, general income tax principles apply for purposes of 
the state income tax. In the hands of the original donor of a qualified 
conservation contribution of a qualified real property interest, or of a gift 
of land for conservation, and of any subsequent transferee, devisee, or 
distributee, the credit allowed by this section that may be used to offset 
state income tax liability in any one taxable year is limited to an amount 
that, when combined with all other state income tax credits of the taxpayer, 
does not exceed the taxpayer's total state income tax liability for the taxable 
year. The fair market value of qualified donations made pursuant to this 
section must be substantiated by a "qualified appraisal" prepared by a 
"qualified appraiser" as those terms are defined under applicable federal law 
and regulations applicable to charitable contributions.

 (B)(1) For purposes of this section:

 (a) 
"Qualified conservation contribution" and a "qualified real property interest" 
are defined as provided in Internal Revenue Code Section 170(h);

 (b) 
"Gift of land for conservation" means a charitable contribution of fee simple 
title to real property conveyed for conservation purposes as defined in 
Internal Revenue Code Section 170(h)(4)(A) to a qualified conservation 
organization as described in Internal Revenue Code Section 170(h)(3); and

 (c) No A credit is not allowed pursuant to this section unless the 
contribution meets the requirements of Section 170 of the Internal Revenue 
Code, this section, and Section 12-6-5590. Property used for or associated with 
the playing of golf, or is planned to be so used or associated, is not eligible 
for the credits allowed by this section.

 (2)(a) Notwithstanding the provisions of Internal Revenue 
Code Section 170(h) and applicable regulations pertaining to forestry and 
silvaculture practices, a taxpayer is not disqualified for the tax credit 
allowed in this section because of silvacultural and forestry practices 
permitted by or undertaken pursuant to a conservation contribution on a real 
property interest if:

 (a)(i) the forestry and silvacultural practices permitted by 
or undertaken pursuant to the conservation contribution conform to Best 
Management Practices established by the South Carolina Fores