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South Carolina Extends and Increases the State Abandoned Buildings Revitalization Tax Credit

On May 20, 2024, South Carolina Governor Henry McMaster signed into law S.1021, a new law that extends and increases tax credits available to taxpayers who rehabilitate or renovate an existing, abandoned building. The new law...more

Treasury and IRS Issue Proposed Regulations on Prevailing Wage and Apprenticeship Requirements for Inflation Reduction Act’s...

The Inflation Reduction Act of 2022 (IRA) provides increased tax credit or deduction amounts, in many instances a five-times-multiplier bonus, for taxpayers meeting prevailing wage and apprenticeship requirements for certain...more

SC DOR Releases the 2023 Job Tax Credit County Tier Rankings & 2023 County Per Capita Income Figures for Job Development Credit

The South Carolina Department of Revenue (SC DOR) annually ranks and designates the State’s 46 counties into four tiers based on unemployment rate and per capita income (S.C. Code Section 12-6-3360(B)).  Tier designation is...more

South Carolina Department of Revenue Releases the 2022 Job Tax Credit County Tier Rankings

The South Carolina Department of Revenue (SC DOR) annually ranks and designates the state’s 46 counties into four tiers based upon unemployment rate and per capita income (See S.C. Code Section 12-6-3360(B). Tier designation...more

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