South Carolina Statutes
§ 41-44-20 — Taxpayer credit.
South Carolina § 41-44-20
JurisdictionSouth Carolina
Title 41LABOR AND EMPLOYMENT
Ch. 44PALMETTO SEED CAPITAL FUND LIMITED PARTNERSHIP
This text of South Carolina § 41-44-20 (Taxpayer credit.) 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. § 41-44-20 (2026).
Text
[This section is repealed upon certification that remaining investments of private sector limited partners have been liquidated. See Editor's Note at the beginning of this Chapter.] A taxpayer is entitled to a credit for qualified investments in the Palmetto Seed Capital Corporation or the Palmetto Seed Capital Fund Limited Partnership as determined under Section 12-6-3430.
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Legislative History
HISTORY: 1988 Act No. 643, SECTION 2, eff June 7, 1988; 1995 Act No. 76, SECTION 18, eff for taxable years beginning after 1995. Effect of Amendment The 1995 amendment rewrote this section.
Nearby Sections
10
§ 41-44-10
Definitions.§ 41-44-100
Forms.§ 41-44-20
Taxpayer credit.§ 41-44-40
Credit carryover.§ 41-44-50
Maximum amount of credits allowed.§ 41-44-70
Tax exemptions.§ 41-44-80
Redemption of qualified investment.§ 41-44-90
Procedure to receive tax credit.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 41-44-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/44/41-44-20.