8 programs in the 2026 edition.
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Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
Credit based on qualified rehabilitation expenditures with site thresholds and annual cap.
0.5% to 2.5% of aggregate basis depending on recovery period; 10-year carryforward.
0.5% to 2.5% of aggregate basis depending on recovery period; 10-year carryforward.
50% of eligible child-care startup costs, up to $100,000, plus a separate operating-cost...
50% of eligible child-care startup costs, up to $100,000, plus a separate operating-cost component.
Per-job amount varies by county; 50% liability limit and 15-year carryforward.
Per-job amount varies by county; 50% liability limit and 15-year carryforward.
30% of qualifying investment; can offset multiple state taxes and carry until used.
30% of qualifying investment; can offset multiple state taxes and carry until used.
5% of South Carolina qualified research expenses; limited to 50% of remaining tax liability...
5% of South Carolina qualified research expenses; limited to 50% of remaining tax liability; 10-year carryforward.
Per-job amount varies by county and wages; 15-year carryforward.
Per-job amount varies by county and wages; 15-year carryforward.
25% of qualifying system cost subject to per-facility and liability limits; 10-year...
25% of qualifying system cost subject to per-facility and liability limits; 10-year carryforward.