South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-10-120 — Job development credit requirements applicable to professional sports teams
No credit may be awarded pursuant to this chapter until the minimum job requirement set forth in Section 12-6-3360(M)(17) has been fully met. Further, the council may not award any partial credit if the same minimum job requirement is not fully met. The provisions of this section only apply to a professional sports team pursuant to Section 12-6-3360.
Source: official text