SC revenue ruling #21-5

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Authors
South Carolina Department of Revenue
Issue Date
2021-03-01
Type
Text
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Keywords
Advisory opinions--South Carolina , South Carolina Department of Revenue--Periodicals , Tax credits--South Carolina , Low-income housing--Taxation--South Carolina
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Alternative Title
South Carolina housing tax credit (income tax, corporate license fee, and bank franchise tax)
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.
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Publisher
South Carolina State Library
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))
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