S.C. Code § 12-10-40

Current through 2024 Act No. 225.

Section 12-10-40 - Designation of enterprise zones; criteria

The amount of benefits available to qualified businesses is determined by the county designation as defined in Section 12-6-3360(B), in which the project is located. For purposes of determining the amount of job development credit that may be claimed for a job filled by a remote employee, the physical location of the project must be used and not the physical location where the remote employee provides services.

S.C. Code § 12-10-40

Amended by 2024 S.C. Acts, Act No. 222 (HB 4087),s 3, eff. 7/2/2024, app. first to income tax years beginning after 2020.

1996 Act No. 462, Section 15; 1995 Act No. 145, Part II, Section 89; 1995 Act No. 32, Section 9A; 1995 Act No. 25, Section 1.