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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 2 - GENERAL PROVISIONS
Section 12-2-115. New jobs or investments not created; boundary clarification.
Universal Citation: SC Code § 12-2-115 (2017)
For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.
HISTORY: 2016 Act No. 270 (S.667), Section 4, eff January 1, 2017.
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