Back to Grants
SC

South Carolina Research and Development Tax Credit

The Research and Development Tax Credit helps South Carolina manufacturers reduce state tax liability for qualified research expenses.

About this program

Visit the program website for full details.

Eligibility

Manufacturers performing qualified research in South Carolina may be eligible when their activities and expenses meet state and federal research-credit standards.

Requirements

  • Conduct qualified research activities in South Carolina.
  • Document qualified wages, supplies, contract research, or other eligible research expenses.
  • Maintain technical and tax records supporting the research-credit claim.