{"data":{"id":"us-sc/s.c.-code-ann.-12-6-3589","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-3589","heading":"Tax credit for effluent toxicity testing.","body":"(A) A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years.\n(B) For purposes of this section, \"manufacturing facility\" is as defined in Section 12-6-3360(M)(5).","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":"09869cf2ef92e70665ae162dbc80c81fcc51ac4587a0123aef76d46dc4a5d587","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-3588","next":"us-sc/s.c.-code-ann.-12-6-3590"},"notice":"GroundRules: Original legal text. Not legal advice."}