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SC Revenue Ruling #24-3
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion. S.C. Code Ann. § 12-6-3385 provides for a refundable individual income tax credit for tuition paid to an institution of higher learning, or other designated institution, during the tax year. To qualify for the credit, students must meet the requirements found in the credit statute. This advisory opinion provides answers to common questions about the Tuition Tax Credit.
Issue Date
2024-07-09
Keywords
South Carolina Department of Revenue--Periodicals, Tuition tax credits--South Carolina
Type
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
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