S.C. Code § 41-44-20

Current through 2024 Act No. 225.

Section 41-44-20 - [Repealed upon certification that remaining investments of private sector limited partners have been liquidated] Taxpayer credit

[This section is repealed upon certification that remaining investments of private sector limited partners have been liquidated. See Editor's Note at the beginning of this Chapter.]

A taxpayer is entitled to a credit for qualified investments in the Palmetto Seed Capital Corporation or the Palmetto Seed Capital Fund Limited Partnership as determined under Section 12-6-3430.

S.C. Code § 41-44-20

1995 Act No. 76, Section 18, eff for taxable years beginning after 1995; 1988 Act No. 643, Section 2, eff 6/7/1988.