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SC revenue ruling #23-2
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2023-08-15
Type
Text
Keywords
Tax credits--South Carolina, Employment tax credit--South Carolina, Ex-convicts--Employment--South Carolina
Abstract
The law provides a tax credit for any taxpayer who hires a formerly incarcerated individual after 2021 but before 2027 to participate in a registered apprenticeship program certified by the United States Department of Labor. The purpose of this advisory opinion is to provide an overview of and to address general questions about this new South Carolina 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))