South Carolina § 12-2-115 New jobs or investments not created; boundary clarification.

South Carolina Statutes

§ 12-2-115 — New jobs or investments not created; boundary clarification.

South Carolina § 12-2-115

Title 12TAXATION

Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-115 (New jobs or investments not created; boundary clarification.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-2-115 (2026).

Text

For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.

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For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.