{"data":{"id":"us-sc/s.c.-code-ann.-12-6-3465","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-3465","heading":"Recycling facility tax credits.","body":"A taxpayer who is constructing or operating a qualified recycling facility as defined in Section 12-6-3460 is entitled to credits in the amount of all funds collected as permitted in Section 12-10-80, which credits can be used to reduce the taxpayer's corporate income tax imposed by Section 12-6-530, sales or use tax imposed by the State or any political subdivision of the State, corporate license fees imposed by Section 12-20-50 or any tax similar to these taxes. Any unused credits may be carried forward to subsequent taxable years until such credits are exhausted.","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":"cd09530e62289b88086adc49ca23b5a56cb05574f91fc99938fb91499d27386a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-3460","next":"us-sc/s.c.-code-ann.-12-6-3470"},"notice":"GroundRules: Original legal text. Not legal advice."}