S.C. Code Ann. § 12-6-3589 — Tax credit for effluent toxicity testing

(A) A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years.
(B) For purposes of this section, "manufacturing facility" is as defined in Section 12-6-3360(M)(5).