{"data":{"id":"us-sc/s.c.-code-ann.-12-6-3320","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-3320","heading":"Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.","body":"The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 25 Credits"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"d361997b5f81209848f49ea46b7c95b706958f3f33b9620f49a7406bf0333420","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-3310","next":"us-sc/s.c.-code-ann.-12-6-3330"},"notice":"GroundRules: Original legal text. Not legal advice."}