H4708

First-time homebuyers credit

Introduced·1/13/26
Introduced Text

South Carolina bill proposes a first-time homebuyer income tax credit up to $3,000.

The bill proposes a first-time homebuyer income tax credit in South Carolina. The credit is equal to one percent of the purchase price of the home, up to a maximum of $3,000. It must be taken in equal installments over three tax years. To qualify, the taxpayer must not have owned a home before the qualifying purchase and must not have previously claimed the credit.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

DD
2
0
Democratic CaucusRepublican Caucus

History

Jan 13

House

Introduced and read first time

Jan 13

House

Referred to Committee on Ways and Means

Dec 16, 2025

House

Prefiled