There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 14 - ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT OF 1995
Section 12-14-20 - Purpose.
SC Code § 12-14-20 (2012) What's This?
It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order:
(1) to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of existing businesses; and
(2) to promote meaningful employment.
HISTORY: 1995 Act No. 25, Section 2; 2010 Act No. 290, Section 20, eff January 1, 2011.
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