South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-3589
Tax credit for effluent toxicity testing
Official textscstatehouse.gov
# (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).
Source: view the official text
In this chapter (40 sections)
- 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- 12-6-3530 · Repealed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;…
- 12-6-3750 · Nonrefundable tax credit for processing donated deer for…
- 12-6-3770 · Repealed
- 12-6-3775 · Repealed
- 12-6-3780 · Credit for preventative maintenance
- 12-6-3790 · Educational Credit for Exceptional Needs Children's Fund