41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-14-10 Short title
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This chapter may be cited as the Economic Impact Zone Community Development Act of 1995.
S.C. Code Ann. § 12-14-20 Purpose
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It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order: (1) to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of ex…
S.C. Code Ann. § 12-14-60 Investment tax credit
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(A)(1) There is allowed an investment tax credit against the tax imposed pursuant to Chapter 6 of this title for any taxable year in which the taxpayer places in service qualified manufacturing and productive equipment property. (2) The amount of the credit allowed by this sectio…
S.C. Code Ann. § 12-14-80 Investment tax credit for manufacturing and productive equipment
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(A) There is allowed an investment tax credit for any taxable year in which qualified manufacturing and productive equipment acquired or leased by the taxpayer is placed in service if the taxpayer: (1)(a) is engaged in this State in an activity or activities listed under the Nort…