SC revenue ruling #23-2

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Authors
South Carolina Department of Revenue
Issue Date
2023-08-15
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Text
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Tax credits--South Carolina , Employment tax credit--South Carolina , Ex-convicts--Employment--South Carolina
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South Carolina income tax credit for hiring formerly incarcerated individuals (income, corporate license, and bank tax)
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.
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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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