# South Carolina S 0682: A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO ALLOW AN INCOME TAX CREDIT FOR A TIMBER CASUALTY LOSS IN A FEDERALLY DECLARED DISASTER AREA RESULTING FROM HURRICANE HELENE; AND BY AMENDING SECTION 12-6-1140, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO ALLOW A DEDUCTION FOR PAYMENTS RECEIVED FROM CERTAIN DISASTER RELIEF AGENCIES RESULTING FROM HURRICANE HELENE.

South Carolina S 0682, A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO ALLOW AN INCOME TAX CREDIT FOR A TIMBER CASUALTY LOSS IN A FEDERALLY DECLARED DISASTER AREA RESULTING FROM HURRICANE HELENE; AND BY AMENDING SECTION 12-6-1140, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO ALLOW A DEDUCTION FOR PAYMENTS RECEIVED FROM CERTAIN DISASTER RELIEF AGENCIES RESULTING FROM HURRICANE HELENE., is a 126th General Assembly (2025-2026) Senate bill sponsored by Tom Young, Jr. (Republican); status failed, last action 2026-04-02 (Referred to Committee on Ways and Means) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SC-S0682-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Carolina S 0682
- State: South Carolina
- Session: 126th General Assembly (2025-2026)
- Title: A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO ALLOW AN INCOME TAX CREDIT FOR A TIMBER CASUALTY LOSS IN A FEDERALLY DECLARED DISASTER AREA RESULTING FROM HURRICANE HELENE; AND BY AMENDING SECTION 12-6-1140, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO ALLOW A DEDUCTION FOR PAYMENTS RECEIVED FROM CERTAIN DISASTER RELIEF AGENCIES RESULTING FROM HURRICANE HELENE.
- Status: failed
- Chamber: Senate
- Introduced: 2025-05-28
- Last action: 2026-04-02, Referred to Committee on Ways and Means
- Sponsor: Tom Young, Jr. (Republican)
- Cosponsors: 14
- Touches household money: no
- Roll calls: 1 (38 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Timber

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tom Young, Jr. (Republican), Senate
- Cosponsor: Thomas C. Alexander (Republican), Senate
- Cosponsor: George E. "Chip" Campsen III (Republican), Senate
- Cosponsor: Thomas D. "Tom" Corbin (Republican), Senate
- Cosponsor: Jason Elliott (Republican), Senate
- Cosponsor: Michael W. Gambrell (Republican), Senate
- Cosponsor: Billy Garrett (Republican), Senate
- Cosponsor: Carlisle Kennedy (Republican), Senate
- Cosponsor: Josh Kimbrell (Republican), Senate
- Cosponsor: A. Shane Massey (Republican), Senate
- Cosponsor: Nutt
- Cosponsor: Russell L. Ott (Democrat), Senate
- Cosponsor: Rex F. Rice (Republican), Senate
- Cosponsor: Everett Stubbs (Republican), Senate
- Cosponsor: Daniel B. "Danny" Verdin III (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-31 | Senate | (Timber)2nd Reading | pass | 38 | 5 |   |

## Actions (9)

- 2026-04-02: Referred to Committee on Ways and Means (House)
- 2026-04-02: Introduced and read first time (House)
- 2026-04-01: Read third time and sent to House (Senate)
- 2026-03-31: Roll call Ayes-38 Nays-5 (Senate)
- 2026-03-31: Read second time (Senate)
- 2026-03-25: Committee Amendment Adopted (Senate)
- 2026-03-18: Committee report: Favorable with amendment Finance (Senate)
- 2025-05-28: Referred to Committee on Finance (Senate)
- 2025-05-28: Introduced and read first time (Senate)

## Bill text

- Introduced: [HTML](https://www.scstatehouse.gov/sess126_2025-2026/bills/682.htm)

## Related bills

- S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO ALLOW THE COUNTY TO INSTEAD ENFORCE AE STANDARDS IN GEORGETOWN COUNTY'S FLOOD DAMA… (became law)
- S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION COMMITTEE, SO AS TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATIO… (signed)
- H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD OF EDUCATION, SO AS TO CLARIFY THE METHOD BY WHICH PERSONS FILE TO BECOME A CANDI… (signed)
- S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDUCATION, RELATING TO DETERMINATION OF RATES OF TUITION AND FEES, DESIGNATED AS RE… (signed)
- S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RECEIVE A MONTHLY LEGISLATIVE EXPENSE ALLOWANCE OF ONE THOUSAND DOLLARS; TO PROVID… (signed)
- H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING AS PROVIDED FOR IN CHAPTER 3, TITLE 61 TO MAY 1, 2026. (signed)

## Sources
- [Introduced (HTML)](https://www.scstatehouse.gov/sess126_2025-2026/bills/682.htm)

## Related
- [S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO AL…](https://policyrisk.com/state-bill/SC-S0623-2025-2026)
- [S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION…](https://policyrisk.com/state-bill/SC-S0586-2025-2026)
- [H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD O…](https://policyrisk.com/state-bill/SC-H5653-2025-2026)
- [S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDU…](https://policyrisk.com/state-bill/SC-S1062-2025-2026)
- [S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RE…](https://policyrisk.com/state-bill/SC-S0779-2025-2026)
- [H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING…](https://policyrisk.com/state-bill/SC-H5261-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SC-S0682-2025-2026 (as of 2026-10-12).