§ 12-6-3775 — Repealed.

South Carolina § 12-6-3775

• Jurisdiction: South Carolina
• Title 12: TAXATION
• Ch. 6: SOUTH CAROLINA INCOME TAX ACT

Text

Repealed.

Legislative History

HISTORY: Former Section, titled Solar energy tax credits, had the following history: 2019 Act No. 77 (H.4133), SECTION 4.A, eff May 16, 2019; 2022 Act No. 237 (S.901), SECTION 2.A, eff June 22, 2022. Repealed by 2022 Act No. 237, SECTION 7(C), eff December 31, 2024. Editor's Note 2022 Act No. 237, SECTION 7 provide as follows: "SECTION 7. (A) Except as otherwise provided, this act takes effect upon approval by the Governor. "(B)(1) If a solar energy tax credit is earned and any portion taken pursuant to Section 12-6-3775 before 2022, then the provisions of Section 12-6-3775 as they existed on December 31, 2021, continue to apply to such credits until the credits have been fully claimed. "(2) If a solar energy tax credit is earned pursuant to Section 12-6-3775 after 2021, but before the effective date of this act, then the reenacted provisions of Section 12-6-3775, as amended pursuant to SECTION 2, apply. "(C) The provisions of Section 12-6-3775 are repealed on December 31, 2024, except that if the credit allowed by Section 12-6-3775 is earned before the repeal, then the provisions of Section 12-6-3775, as amended, continue to apply until the credits have been fully claimed."