| dc.creator | South Carolina Department of Revenue | |
| dc.date.accessioned | 2021-08-10T15:53:55Z | |
| dc.date.available | 2021-08-10T15:53:55Z | |
| dc.date.issued | 2021-06-02 | |
| dc.identifier.uri | https://dc.statelibrary.sc.gov/handle/10827/38778 | |
| dc.description.abstract | The purpose of this Information Letter is to inform individual taxpayers who are in the process of
filing their original or amended South Carolina individual income tax returns for tax year 2020
of South Carolina’s retroactive adoption of Section 2202 of the federal Coronavirus Aid, Relief,
and Economic Security Act (CARES Act). | |
| dc.format | application/pdf | |
| dc.format.medium | Document | |
| dc.language | English | |
| dc.publisher | South Carolina State Library | |
| dc.relation.ispartof | South Carolina State Documents Depository | |
| dc.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)) | |
| dc.subject | Advisory opinions--South Carolina | |
| dc.subject | Income tax--South Carolina | |
| dc.subject | Retirement income--Taxation--South Carolina | |
| dc.title | SC revenue procedure #21-15 | |
| dc.title.alternative | COVID-related distributions from retirement plans under the Federal CARES Act of 2020 (individual income tax) | |
| dc.type | Text | |
| sd.specifications | South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC. | |
