South Carolina Statutes
§ 12-6-3589 — Tax credit for effluent toxicity testing.
South Carolina § 12-6-3589
This text of South Carolina § 12-6-3589 (Tax credit for effluent toxicity testing.) 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. § 12-6-3589 (2026).
Text
(A)A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years.
(B)For purposes of this section, "manufacturing facility" is as defined in Section 12-6-3360(M)(5).
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 2006 Act No. 384, SECTION 2, eff June 14, 2006.
Nearby Sections
15
§ 12-6-10
Short title.§ 12-6-1110
Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.§ 12-6-1120
Gross income; computation; modifications.§ 12-6-1130
Taxable income; computation; modifications.§ 12-6-1140
Deductions from individual taxable income.§ 12-6-1160
Dependent deduction for resident individual.§ 12-6-1170
Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.§ 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.§ 12-6-1220
Individual Development Account.§ 12-6-1610
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-6-3589, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/6/12-6-3589.