Article 25 - CREDITS
- Section 12-6-3310 - Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies
- Section 12-6-3320 - Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
- Section 12-6-3330 - Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed
- Section 12-6-3340 - Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures
- Section 12-6-3350 - Tax credit for State contractors subcontracting with socially and economically disadvantaged small business
- Section 12-6-3360 - Job tax credit
- Section 12-6-3362 - Small business jobs tax credit; alternate method
- Section 12-6-3367 - Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State
- Section 12-6-3370 - Tax credits for construction, installation or restoration of water impoundments and water control structures
- Section 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
- Section 12-6-3376 - Income tax credit for plug-in hybrid vehicle
- Section 12-6-3377 - Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit
- Section 12-6-3378 - Tax credits for certain agribusinesses and service-related facilities
- Section 12-6-3380 - Tax credit for child and dependent care expenses
- Section 12-6-3381 - Premarital preparation course tax credit; form
- Section 12-6-3385 - Income tax credit for tuition; definitions
- Section 12-6-3390 - Credit for expenses paid to institution providing nursing facility level, in-home, or community care
- Section 12-6-3400 - Credit for income tax paid by South Carolina resident to another state
- Section 12-6-3410 - Corporate income tax credit for corporate headquarters
- Section 12-6-3415 - Tax credit for research and development expenditures
- Section 12-6-3420 - Tax credit for construction or improvement of infrastructure project
- Section 12-6-3430 - Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership
- Section 12-6-3440 - Tax credit for employee child care programs
- Section 12-6-3460 - Definitions
- Section 12-6-3465 - Recycling facility tax credits
- Section 12-6-3470 - Employer tax credit
- Section 12-6-3477 - Apprentice income tax credit
- Section 12-6-3480 - Tax credits
- Section 12-6-3500 - Retirement plan credits
- Section 12-6-3515 - Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions
- Section 12-6-3520 - Income tax credit for habitat management and construction and maintenance of critical habitat improvements
- Section 12-6-3525 - Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program
- Section 12-6-3530 - [Repealed]
- Section 12-6-3535 - Income tax credit for making qualified rehabilitation expenditures for a certified historic structure
- Section 12-6-3550 - Voluntary cleanup activity tax credit; eligibility requirements
- Section 12-6-3560 - Credit against state income tax for motion picture and advertisement production companies
- Section 12-6-3570 - Motion picture related income tax credit claims
- Section 12-6-3575 - Health insurance tax credits
- Section 12-6-3580 - South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation
- Section 12-6-3582 - Income tax credits; agricultural use of anhydrous ammonia
- Section 12-6-3585 - Industry Partnership Fund tax credit
- Section 12-6-3587 - Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity
- Section 12-6-3588 - South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit
- Section 12-6-3589 - Tax credit for effluent toxicity testing
- Section 12-6-3590 - Credit for milk producer; promulgation of regulations
- Section 12-6-3600 - Credit for ethanol and biodiesel facilities
- Section 12-6-3610 - Credit for property used for distribution or dispensing renewable fuel
- Section 12-6-3620 - Purchase and installation of equipment to produce energy from biomass resources
- Section 12-6-3622 - Fire sprinkler system tax credits
- Section 12-6-3630 - Income tax credits; hydrogen research contributions
- Section 12-6-3631 - Biodiesel expenditures tax credit
- Section 12-6-3632 - Earned income tax credit
- Section 12-6-3660 - Tax credit for costs of retrofitting to make residence more hurricane resistant
- Section 12-6-3665 - Credit for sales tax paid on purchases of tangible personal property to retrofit residence
- Section 12-6-3670 - Credit for excess premium paid for property and casualty insurance
- Section 12-6-3695 - Alternative fuel property income tax credit
- Section 12-6-3710 - Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions
- Section 12-6-3720 - Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions
- Section 12-6-3750 - Nonrefundable tax credit for processing donated deer for charitable distribution
- Section 12-6-3770 - [Repealed]
- Section 12-6-3775 - [Repealed Effective 12/31/2024] Solar energy tax credits
- Section 12-6-3780 - Credit for preventative maintenance
- Section 12-6-3790 - Educational Credit for Exceptional Needs Children's Fund
- Section 12-6-3795 - South Carolina housing tax credit
- Section 12-6-3800 - [Repealed Effective 1/1/2026] Income tax credit for service as a preceptor
- Section 12-6-3810 - [Expires Effective 1/1/2029] [Multiple versions]
- Section 12-6-3810 - [Expires Effective 12/31/2028] [Multiple versions]