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SC
South Carolina Investment Tax Credit
South Carolina's Investment Tax Credit supports manufacturers that invest in qualifying production property and equipment.
About this program
Visit the program website for full details.
Eligibility
Eligible South Carolina manufacturers may claim the credit for qualifying investments in production property or equipment used in manufacturing or productive operations, subject to state tax rules.
Requirements
- Be a qualifying manufacturer or productive facility taxpayer in South Carolina.
- Place eligible tangible property or production equipment into service.
- Maintain documentation of qualifying investment costs and placed-in-service dates.