South Carolina Statutes
§ 12-14-20 — Purpose.
It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order:
(1)to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of existing businesses; and (2) to promote meaningful employment.
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Legislative History
HISTORY: 1995 Act No. 25, SECTION 2; 2010 Act No. 290, SECTION 20, eff January 1, 2011.