South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-10-40 — Designation of enterprise zones; criteria

The amount of benefits available to qualified businesses is determined by the county designation as defined in Section 12-6-3360(B), in which the project is located. For purposes of determining the amount of job development credit that may be claimed for a job filled by a remote employee, the physical location of the project must be used and not the physical location where the remote employee provides services.

Last amended: 1995 Act No. 25, SECTION 1; 1995 Act No. 32, SECTION 9A; 1995 Act No. 145, Part II, SECTION 89; 1996 Act No. 462, SECTION 15; 2024 Act No. 222 (H.4087), SECTION 3, eff July 2, 2024. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, in

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