South Carolina Legislature
South Carolina Legislature

House Amendment 1
H 3121 - Session 125 (2023-2024)
Recreational Trail Easement Income Tax Credit

Current Amendment: 1 to Bill 3121

The Committee on Ways and Means proposes the following amendment (LC-3121.SA0002H):

Amend the bill, as and if amended, SECTION 1, by striking Section 12-6-3810(B) and (C) and inserting:

(B) The easement and right of way must be held by a municipality, county, or special purpose district within the State or by a Land Trust Alliance accredited land trust and must be recorded with the appropriate Register of Deeds. The easement must include an agreement with the municipality, county, or land trust to grant access to the general public and address improvements to the trail, which could include pavement or soft-surface trails and maintenance. 

(C) To qualify for this tax credit, the trail must provide a connection between a trail within a municipality's, county's, or special purpose district's regional trail system plan in this State and a local or regional attraction or point of interest. User groups may include equestrians,  pedestrians, bicyclists, and other non-motorized users. Local or regional points of interest include other trails, parks, waterways, or other recreational and open space attractions, retail centers, arts and cultural facilities, transportation facilities, residential concentrations, or similar destinations.