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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 6 - South Carolina Income Tax Act
Section 12-6-3580. South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.
Universal Citation: SC Code § 12-6-3580 (2021)
(A) Taxpayers that pay an annual fee to the South Carolina Quality Forum to participate in quality programs are allowed a tax credit equal to the annual registration fee.
(B) Taxpayers also are allowed a tax credit equal to fifty percent of any fees charged to participate in the organizational performance excellence assessment process.
(C) Credits earned are limited to the amount of tax liability on the return and are not refundable.
HISTORY: 2005 Act No. 161, Section 39.A, eff June 9, 2005.
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