Now showing items 41-60 of 62

    • SC information letter #20-16 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-26)
      The Internal Revenue Service has provided special tax filing and payment relief to victims of tornados, severe storms and flooding that took place in parts of South Carolina, Mississippi and Tennessee in April of 2020. ...
    • SC information letter #20-33 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
    • SC information letter #21-13 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-19)
      The purpose of this Information Letter is to inform taxpayers that the abandoned building revitalization credit has been extended and to remind taxpayers and tax professionals of the Department’s published advisory opinions ...
    • SC information letter #21-16 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-03)
      The purpose of this Information Letter is to inform taxpayers that the amount of income tax1 credits available for making investments in, or donations to, community development corporations or community development financial ...
    • SC information letter #21-28 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • SC information letter #21-4 

      South Carolina Department of Revenue (South Carolina State Library, 2021-02-12)
      Internal Revenue Code Section 32 provides for a refundable earned income credit. To claim the earned income credit, a taxpayer must have qualifying "earned income" and meet certain adjusted gross income limits for the ...
    • SC information letter #22-23 

      South Carolina Department of Revenue (2022-12-14)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • SC mortgage tax credit program 

      South Carolina State Housing Finance and Development Authority (South Carolina State Library, 2020-08-18)
      The SC Mortgage Tax Credit is a Mortgage Credit Certificate program administered by the South Carolina State Housing Finance and Development Authority that provides a federal income tax credit to qualified homebuyers ...
    • SC revenue ruling #20-2 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-12)
      The purpose of this advisory opinion is to provide general guidance and examples regarding the credit and the deduction provisions. For reference, tables are provided for each type of preceptor that lists the maximum five ...
    • SC revenue ruling #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-21)
      The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
    • SC revenue ruling #21-4 

      South Carolina Department of Revenue (South Carolina State Library, 2021-02-10)
      The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position until ...
    • SC revenue ruling #21-5 

      South Carolina Department of Revenue (South Carolina State Library, 2021-03-01)
      The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2019-06)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2020-02-25)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2021-01-27)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2022-01)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2022-06)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Service incentives 

      South Carolina Department of Commerce (South Carolina State Library, 2023-01)
      South Carolina’s performance-based tax incentives reward companies for job creation and investment. This booklet describes incentives available to qualified service industries. This booklet is provided to illustrate South ...
    • Tax credit annual report Fiscal Year 2017-2018 

      South Carolina State Historic Preservation Office (South Carolina State Library, 2018-12-07)
      This report provides greater detail on the income-producing and residential historic tax credit applications.