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Bill > S0879


SC S0879

SC S0879
Community development tax credit


summary

Introduced
01/14/2020
In Committee
01/14/2020
Crossed Over
Passed
Dead
09/24/2020

Introduced Session

123rd General Assembly

Bill Summary

Amend Section 12-6-3530, As Amended, Code Of Laws Of South Carolina, 1976, Relating To Community Development Tax Credits, So As To Delete An Aggregate Credit Provision And Set An Annual Limit.

AI Summary

This bill amends Section 12-6-3530 of the South Carolina Code of Laws, which relates to community development tax credits. It removes the aggregate credit limit of $5 million for all taxpayers and $1 million for all taxpayers in one calendar year. Instead, it sets an annual limit of $2 million for tax year 2020 and $3 million for tax years after 2020. This change aims to provide more flexibility and increase the available tax credits for community development projects in South Carolina.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Referred to Committee on Finance (on 01/14/2020)

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