Article

Credits

S.C. Code Ann. § 12-6-3310— Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies
S.C. Code Ann. § 12-6-3320— Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
S.C. Code Ann. § 12-6-3330— Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed
S.C. Code Ann. § 12-6-3340— Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures
S.C. Code Ann. § 12-6-3350— Tax credit for State contractors subcontracting with socially and economically disadvantaged small business
S.C. Code Ann. § 12-6-3360— Job tax credit
S.C. Code Ann. § 12-6-3362— Small business jobs tax credit; alternate method
S.C. Code Ann. § 12-6-3367— Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State
S.C. Code Ann. § 12-6-3370— Tax credits for construction, installation or restoration of water impoundments and water control structures
S.C. Code Ann. § 12-6-3375— Tax credit for port cargo volume increase; application to council; definitions; excess credits; taxpayers without distribution centers in the State; failure to meet requirements
S.C. Code Ann. § 12-6-3376— Income tax credit for plug-in hybrid vehicle
S.C. Code Ann. § 12-6-3377— Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit
S.C. Code Ann. § 12-6-3378— Tax credits for certain agribusinesses and service-related facilities
S.C. Code Ann. § 12-6-3380— Tax credit for child and dependent care expenses
S.C. Code Ann. § 12-6-3381— Premarital preparation course tax credit; form
S.C. Code Ann. § 12-6-3385— Income tax credit for tuition; definitions
S.C. Code Ann. § 12-6-3390— Credit for expenses paid to institution providing nursing facility level, in-home, or community care
S.C. Code Ann. § 12-6-3400— Credit for income tax paid by South Carolina resident to another state
S.C. Code Ann. § 12-6-3410— Corporate income tax credit for corporate headquarters
S.C. Code Ann. § 12-6-3415— Tax credit for research and development expenditures
S.C. Code Ann. § 12-6-3420— Tax credit for construction or improvement of infrastructure project
S.C. Code Ann. § 12-6-3430— Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership
S.C. Code Ann. § 12-6-3440— Tax credit for employee child care programs
S.C. Code Ann. § 12-6-3460— Definitions
S.C. Code Ann. § 12-6-3465— Recycling facility tax credits
S.C. Code Ann. § 12-6-3470— Employer tax credit
S.C. Code Ann. § 12-6-3477— Apprentice income tax credit
S.C. Code Ann. § 12-6-3480— Tax credits
S.C. Code Ann. § 12-6-3500— Retirement plan credits
S.C. Code Ann. § 12-6-3515— Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions
S.C. Code Ann. § 12-6-3520— Income tax credit for habitat management and construction and maintenance of critical habitat improvements
S.C. Code Ann. § 12-6-3525— Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program
S.C. Code Ann. § 12-6-3530— Repealed
S.C. Code Ann. § 12-6-3535— Income tax credit for making qualified rehabilitation expenditures for a certified historic structure
S.C. Code Ann. § 12-6-3550— Voluntary cleanup activity tax credit; eligibility requirements
S.C. Code Ann. § 12-6-3560— Credit against state income tax for motion picture and advertisement production companies
S.C. Code Ann. § 12-6-3570— Motion picture related income tax credit claims
S.C. Code Ann. § 12-6-3575— Health insurance tax credits
S.C. Code Ann. § 12-6-3580— South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation
S.C. Code Ann. § 12-6-3582— Income tax credits; agricultural use of anhydrous ammonia
S.C. Code Ann. § 12-6-3585— Industry Partnership Fund tax credit
S.C. Code Ann. § 12-6-3587— Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity
S.C. Code Ann. § 12-6-3588— South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit
S.C. Code Ann. § 12-6-3589— Tax credit for effluent toxicity testing
S.C. Code Ann. § 12-6-3590— Credit for milk producer; promulgation of regulations
S.C. Code Ann. § 12-6-3600— Credit for ethanol and biodiesel facilities
S.C. Code Ann. § 12-6-3610— Credit for property used for distribution or dispensing renewable fuel
S.C. Code Ann. § 12-6-3620— Purchase and installation of equipment to produce energy from biomass resources
S.C. Code Ann. § 12-6-3622— Fire sprinkler system tax credits
S.C. Code Ann. § 12-6-3630— Income tax credits; hydrogen research contributions
S.C. Code Ann. § 12-6-3631— Biodiesel expenditures tax credit
S.C. Code Ann. § 12-6-3632— Earned income tax credit
S.C. Code Ann. § 12-6-3660— Tax credit for costs of retrofitting to make residence more hurricane resistant
S.C. Code Ann. § 12-6-3665— Credit for sales tax paid on purchases of tangible personal property to retrofit residence
S.C. Code Ann. § 12-6-3670— Credit for excess premium paid for property and casualty insurance
S.C. Code Ann. § 12-6-3695— Alternative fuel property income tax credit
S.C. Code Ann. § 12-6-3710— Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions
S.C. Code Ann. § 12-6-3720— Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions
S.C. Code Ann. § 12-6-3750— Nonrefundable tax credit for processing donated deer for charitable distribution
S.C. Code Ann. § 12-6-3770— Repealed
S.C. Code Ann. § 12-6-3775— Repealed
S.C. Code Ann. § 12-6-3780— Credit for preventative maintenance
S.C. Code Ann. § 12-6-3790— Educational Credit for Exceptional Needs Children's Fund
S.C. Code Ann. § 12-6-3795— South Carolina housing tax credit
S.C. Code Ann. § 12-6-3800— Income tax credit for service as a preceptor
S.C. Code Ann. § 12-6-3810— Recreational trail easement income tax credit
S.C. Code Ann. § 12-6-3820— Short line railroad tax credits