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41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-6-3380 Tax credit for child and dependent care expenses
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An individual may claim an income tax credit for child and dependent care expenses. The credit is computed as provided in Internal Revenue Code Section 21, except that the term "applicable percentage" means seven percent and is not reduced, and only expenses that are directly att…
S.C. Code Ann. § 12-6-3381 Premarital preparation course tax credit; form
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There is allowed as a credit against the tax imposed pursuant to Section 12-6-510 an amount equal to fifty dollars for taxpayers who married during the taxable year and completed the requirements of Section 20-1-230. The credit must be claimed by means of a form prescribed by the…
S.C. Code Ann. § 12-6-3385 Income tax credit for tuition; definitions
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(A)(1)(a) A student is allowed a refundable individual income tax credit equal to fifty percent, not to exceed one thousand five hundred dollars in the case of both four-year institutions and two-year institutions, for tuition paid an institution of higher learning or a designate…
S.C. Code Ann. § 12-6-3390 Credit for expenses paid to institution providing nursing facility level, in-home, or community care
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An individual taxpayer may claim an income tax credit for twenty percent of the expenses paid by the taxpayer for his own support or the support of another to an institution providing nursing facility level of care or to a provider for in-home or community care for persons determ…
