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SC revenue ruling #21-5
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2021-03-01
Type
Text
Keywords
Advisory opinions--South Carolina, South Carolina Department of Revenue--Periodicals, Tax credits--South Carolina, Low-income housing--Taxation--South Carolina
Abstract
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 the state credit.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))