South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-3580
South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation
Official textscstatehouse.gov
# (A)
Taxpayers that pay an annual fee to the South Carolina Quality Forum to participate in quality programs are allowed a tax credit equal to the annual registration fee.
# (B)
Taxpayers also are allowed a tax credit equal to fifty percent of any fees charged to participate in the organizational performance excellence assessment process.
# (C)
Credits earned are limited to the amount of tax liability on the return and are not refundable.
Source: view the official text
In this chapter (40 sections)
- 12-6-3410 · Corporate income tax credit for corporate headquarters
- 12-6-3415 · Tax credit for research and development expenditures
- 12-6-3420 · Tax credit for construction or improvement of…
- 12-6-3430 · Tax credit for qualified investments in Palmetto Seed…
- 12-6-3440 · Tax credit for employee child care programs
- 12-6-3460 · Definitions
- 12-6-3465 · Recycling facility tax credits
- 12-6-3470 · Employer tax credit
- 12-6-3477 · Apprentice income tax credit
- 12-6-3480 · Tax credits
- 12-6-3500 · Retirement plan credits
- 12-6-3515 · Credit for conservation or qualified conservation…
- 12-6-3520 · Income tax credit for habitat management and construction…
- 12-6-3525 · Tax credits for vehicle or scrap recyclers participating in…
- 12-6-3530 · Repealed
- 12-6-3535 · Income tax credit for making qualified rehabilitation…
- 12-6-3550 · Voluntary cleanup activity tax credit; eligibility…
- 12-6-3560 · Credit against state income tax for motion picture and…
- 12-6-3570 · Motion picture related income tax credit claims
- 12-6-3575 · Health insurance tax credits
- 12-6-3580 · South Carolina Quality Forum participants; tax credits for…
- 12-6-3582 · Income tax credits; agricultural use of anhydrous ammonia
- 12-6-3585 · Industry Partnership Fund tax credit
- 12-6-3587 · Purchase and installation of solar energy system for…
- 12-6-3588 · South Carolina Clean Energy Tax Incentive Program;…
- 12-6-3589 · Tax credit for effluent toxicity testing
- 12-6-3590 · Credit for milk producer; promulgation of regulations
- 12-6-3600 · Credit for ethanol and biodiesel facilities
- 12-6-3610 · Credit for property used for distribution or dispensing…
- 12-6-3620 · Purchase and installation of equipment to produce energy…
- 12-6-3622 · Fire sprinkler system tax credits
- 12-6-3630 · Income tax credits; hydrogen research contributions
- 12-6-3631 · Biodiesel expenditures tax credit
- 12-6-3632 · Earned income tax credit
- 12-6-3660 · Tax credit for costs of retrofitting to make residence more…
- 12-6-3665 · Credit for sales tax paid on purchases of tangible personal…
- 12-6-3670 · Credit for excess premium paid for property and casualty…
- 12-6-3695 · Alternative fuel property income tax credit
- 12-6-3710 · Income tax credit for taxpayers that hire formerly…
- 12-6-3720 · Income tax credit for taxpayers that hire veterans;…