2025-2026 Regular Session • South Carolina Legislature
S0273: Food Desert Tax Credit
Legislative Summary
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.
Demographic Impact
Overall analysis of equity impact
70% Positive
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Bill History
1/28/2025
Introduced and read first time
Senate
1/28/2025
Referred to Committee on Finance
Senate
Status Information
Current Status
Introduced(1/28/2025)
Chamber
Senate
Committee
Finance(Senate)
Sponsors
Democrat: 1
Primary Sponsor
Tameika Devine
Democrat