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Conservation Easement Tax Credit Enhancement

Bill #: H.3409

Session: 2025-2026

Topics:

Land Land

Outcome

CVSC supported this bill and it did not pass.

The South Carolina Conservation Incentives Act allows for South Carolina taxpayers to receive a state tax credit for voluntary donations of land for conservation purposes to a conservation organization that qualifies as a charitable deduction under federal tax law. The proposed amendments to this legislation would amplify the state-level incentives for such donations, facilitating more protection of private and working lands.