Income tax credit for conservation

Amend The South Carolina Code Of Laws By Amending Section 12-6-3515, Relating To The State Income Tax Credit For Conservation Or A Qualified Conservation Contribution Of Real Property, So As To Provide That The Credit Equals Twenty-five Percent Of The Total Value Of The Gift Rather Than Twenty-five Percent Of The Charitable Deduction For The Gift Allowed On The Taxpayer's Federal Income Tax Return, To Increase The Maximum Annual Credit Allowed A Taxpayer From Fifty-two Thousand Five Hundred Dollars To One Hundred Fifty Thousand Dollars, To Adjust The Maximum Annual Credit For Increases In The Consumer Price Index, And To Delete Obsolete Provisions.