2015 South Carolina Code of Laws
Title 11 - Public Finance
CHAPTER 44 - HIGH GROWTH SMALL BUSINESS JOB CREATION ACT
Section 11-44-10. Short title.
This chapter may be cited as the "High Growth Small Business Job Creation Act of 2013".
HISTORY: 2013 Act No. 80, Section 1.A, eff June 14, 2013.
Editor's Note
2013 Act No. 80, Sections 1.B., 3, provide as follows:
"[1.]B. The provisions of Chapter 44, Title 11, contained in this act are repealed on December 31, 2019. Any carry forward credits shall continue to be allowed until the ten year time period in Section 11-44-40(B) is completed."
"SECTION 3. This act takes effect upon approval by the Governor, and the tax credits permitted by this chapter are first available for investments made after December 31, 2012."
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