2022-08-032022-08-032022-06-13https://dc.statelibrary.sc.gov/handle/10827/45286The taxpayer is allowed a modification to its federal taxable income on its South Carolina income tax return. They may deduct qualified wages disallowed for federal tax purposes as a result of claiming the federal employee retention credit. The modification to federal taxable income on the South Carolina income tax return is only applicable to qualified wages paid or accrued after March 12, 2020, and before January 1, 2022.application/pdfDocumentCopyright 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))South Carolina Department of Revenue--PeriodicalsAdvisory opinions--South CarolinaIncome tax--South CarolinaText