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Bill > H3595


SC H3595

SC H3595
Industry Partnership Fund tax credit


summary

Introduced
01/15/2019
In Committee
02/07/2019
Crossed Over
02/07/2019
Passed
03/21/2019
Dead
Signed/Enacted/Adopted
04/08/2019

Introduced Session

123rd General Assembly

Bill Summary

Amend Section 12-6-3585, Code Of Laws Of South Carolina, 1976, Relating To The Industry Partnership Fund Tax Credit, So As To Increase The Aggregate Annual Credit Amount, Set Certain Qualifications, And To Require The South Carolina Research Authority To Issue An Annual Report. - Ratified Title

AI Summary

This bill amends Section 12-6-3585 of the South Carolina Code of Laws to increase the aggregate annual tax credit amount for the Industry Partnership Fund tax credit from $6 million to $9 million, with the increase phased in over three years. It sets certain qualifications for taxpayers to claim the credit, including a requirement to make a commitment to contribute to the fund by April 1 of the applicable tax year. The bill also requires the South Carolina Research Authority (SCRA) to issue an annual report on the contributions, taxpayers who received the credit, and how the contributions were expended or are expected to be expended.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Act No. 15 (on 04/08/2019)

bill text


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