Chapter

High Growth Small Business Job Creation Act

S.C. Code Ann. § 11-44-10— Short title
S.C. Code Ann. § 11-44-20— Legislative intent
S.C. Code Ann. § 11-44-30— Definitions
S.C. Code Ann. § 11-44-40— Nonrefundable income tax credit for qualified investments
S.C. Code Ann. § 11-44-50— Conditions and limitations on tax credits
S.C. Code Ann. § 11-44-60— Registration of qualified businesses
S.C. Code Ann. § 11-44-65— Tax treatment of capital gain or loss on sale or exchange of credit assets
S.C. Code Ann. § 11-44-70— Application for tax credit; approval; report
S.C. Code Ann. § 11-44-80— Tax credits not considered securities