Signed into LawFiled Dec 11, 2024
Sponsor: Larry Grooms (R)
Latest Action
Act No. 162
Jun 2, 2026
Summary
The law lets South Carolina taxpayers claim a non‑refundable credit of up to 50 % of their tax bill for cash gifts to qualifying pregnancy‑resource centers, crisis pregnancy centers, maternity homes, or human‑trafficking shelters. Eligible charities must meet strict certification rules, and the credit can be carried forward for five years if not used. The program is limited to $3.5 million in credits per year and expires at the end of 2030.
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