South Carolina has expanded the corporate headquarters credit so that it also applies to the individual income tax, and references to “corporation” are replaced with references to “taxpayer.” The law is also amended to specify that a taxpayer, or taxpayer’s business unit, doing business solely in South Carolina does not qualify as a headquarters. Qualifying […]
South Carolina— Corporate, Personal Income Taxes: Headquarters, Job Retraining, and Other Credits Modified
July 10, 2024
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