{"data":{"id":"us-sc/s.c.-code-ann.-12-6-3632","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-3632","heading":"Earned income tax credit.","body":"There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred twenty-five percent of the federal earned income tax credit (EITC) allowed the taxpayer pursuant to Internal Revenue Code Section 32.","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":"a06f6b847b3473d15dcc93cadcc7198b61a3f7cabc633580db2ecc7d0ffb34b0","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-3631","next":"us-sc/s.c.-code-ann.-12-6-3660"},"notice":"GroundRules: Original legal text. Not legal advice."}