South Carolina § 12-6-3580 South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.

South Carolina Statutes

§ 12-6-3580 — South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.

South Carolina·Title 12 TAXATION·Ch. 6 SOUTH CAROLINA INCOME TAX ACT

(A)Taxpayers that pay an annual fee to the South Carolina Quality Forum to participate in quality programs are allowed a tax credit equal to the annual registration fee.

(B)Taxpayers also are allowed a tax credit equal to fifty percent of any fees charged to participate in the organizational performance excellence assessment process.

(C)Credits earned are limited to the amount of tax liability on the return and are not refundable.

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(A) Taxpayers that pay an annual fee to the South Carolina Quality Forum to participate in quality programs are allowed a tax credit equal to the annual registration fee. (B) Taxpayers also are allowed a tax credit equal to fifty percent of any fees charged to participate in the organizational performance excellence assessment process. (C) Credits earned are limited to the amount of tax liability on the return and are not refundable.

South Carolina § 12-6-3580 (South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.