South Carolina · Workforce · SC-CHILD-001
Employer Child Care Program Credit
Publication revised September 24, 2026. Sourcebook page 241.
Credit amount / calculation
50% of eligible child-care startup costs, up to $100,000, plus a separate operating-cost component. Annual use limited to 50% of tax liability.
Business fit and eligible activity
Forest-products employers establishing or operating qualified child care programs can claim a state credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
Apply South Carolina's own startup and operating rules. The federal small-business child-care rate does not determine this state credit.
Illustrative business benefit
A mill incurs $80,000 of qualifying child-care startup costs. The startup credit is $40,000. If applicable state tax liability is $60,000, no more than $30,000 is usable that year under the 50% limit, before other restrictions.
Official sources
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