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us-sc/statute/title-12/chapter-6 — South Carolina Income Tax Act · Axiom

Axiom
South Carolina
Statutes
Title 12

South Carolina Income Tax Act

Short title
Administration and enforcement of chapter
Definitions
Application of federal Internal Revenue Code to State tax laws
Internal Revenue Code sections specifically not adopted by State
Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes
Tax rates for individuals, estates, and trusts for taxable years after 1994
State individual income tax bracket reduction
Corporate income tax
Small business trust taxed at highest rate
Income tax rates for exempt organizations and cooperatives
Income tax rates for pass-through trade and business income; determination of income related to personal services
Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540
Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions
Computation of resident individual's gross, adjusted gross, and taxable income
Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
Computation of corporation's gross and taxable income
Treatment of "S" corporations for tax purposes; shareholders
Taxation of partnerships
Computation of gross and taxable income of resident estate or trust
Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
Taxation of entities not specified or excluded
Use of monies appropriated to Commissioners of Pilotage
Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code
Gross income; computation; modifications
Taxable income; computation; modifications
Deductions from individual taxable income
Net capital gain; deduction from taxable income for individuals, estates, and trusts
Dependent deduction for resident individual
Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction
Military retirement income deduction; definitions; surviving spouse
Wages paid to unauthorized alien; business expense deduction disallowed
Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law
Individual Development Account
Definitions
"Catastrophe Savings Account" defined; exemptions allowed; contributable amount; attachment and garnishment
Taxation of distributions or at death of account owner
Taxation of part-year resident
Taxable income of nonresident individual, trust, estate, or beneficiary; modifications, adjustments, and allocations
Taxation of business; determination whether entirely or partly transacted or conducted within State
Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services
Allocation of income not allocated under Section 12-6-2220
Apportionment of all income remaining after allocation
Allocation and apportionment of business income
Sales factor; definitions
Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter
Items included and excluded from terms "sales" and "gross receipts"
Apportionment of United States source income for business incorporated in foreign country
Income remaining after allocation for certain companies; factors to be used for apportionment
Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility
Deferral of taxes on income attributable to increase in gross income from foreign trading receipts
Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest
Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
Definitions
Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies
Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes
Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed
Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures
Tax credit for State contractors subcontracting with socially and economically disadvantaged small business
Job tax credit
Small business jobs tax credit; alternate method
Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State
Tax credits for construction, installation or restoration of water impoundments and water control structures
Tax credit for port cargo volume increase; application to council; definitions; excess credits; taxpayers without distribution centers in the State; failure to meet requirements
Income tax credit for plug-in hybrid vehicle
Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit
Tax credits for certain agribusinesses and service-related facilities
Tax credit for child and dependent care expenses
Premarital preparation course tax credit; form
Income tax credit for tuition; definitions
Credit for expenses paid to institution providing nursing facility level, in-home, or community care
Credit for income tax paid by South Carolina resident to another state
Corporate income tax credit for corporate headquarters
Tax credit for research and development expenditures
Tax credit for construction or improvement of infrastructure project
Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership
Tax credit for employee child care programs
Definitions
Recycling facility tax credits
Employer tax credit
Apprentice income tax credit
Tax credits
Retirement plan credits
Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions
Income tax credit for habitat management and construction and maintenance of critical habitat improvements
Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program
Repealed
Income tax credit for making qualified rehabilitation expenditures for a certified historic structure
Voluntary cleanup activity tax credit; eligibility requirements
Credit against state income tax for motion picture and advertisement production companies
Motion picture related income tax credit claims
Health insurance tax credits
South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation
Income tax credits; agricultural use of anhydrous ammonia
Industry Partnership Fund tax credit
Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity
South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit