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High Growth Small Business Job Creation Act
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South Carolina Code of Laws
Public Finance
High Growth Small Business Job Creation Act
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Section
11-44-10
Short title.
Section
11-44-20
Legislative intent.
Section
11-44-30
Definitions.
Section
11-44-40
Nonrefundable income tax credit for qualified investments.
Section
11-44-50
Conditions and limitations on tax credits.
Section
11-44-60
Registration of qualified businesses.
Section
11-44-65
Tax treatment of capital gain or loss on sale or exchange of credit assets.
Section
11-44-70
Application for tax credit; approval; report.
Section
11-44-80
Tax credits not considered securities.