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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-10-120: Job development credit requirements applicable to professional sports teams.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 10 Enterprise Zone Act of 1995

No credit may be awarded pursuant to this chapter until the minimum job requirement set forth in Section 12-6-3360(M)(17) has been fully met. Further, the council may not award any partial credit if the same minimum job requirement is not fully met. The provisions of this section only apply to a professional sports team pursuant to Section 12-6-3360.

Collected 2026-09-02T06:35:04Z. Source file · JSON

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