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SC

Jobs Tax Credit

Provides South Carolina tax credits to qualifying new and expanding companies that create and maintain net new jobs.

About this program

South Carolina's Jobs Tax Credit rewards new and expanding companies for creating and maintaining net new jobs in the state. The credit is available for five years beginning with the second year after job creation, and eligibility depends on business type, county tier, job count, and maintenance of qualifying employment levels.

Eligibility

Eligible applicants include qualifying manufacturing, processing, warehousing, distribution, research and development, agribusiness, technology-intensive, corporate office, and qualified service-related facilities that create required net new jobs in South Carolina.

Requirements

  • Business must operate a qualifying facility type under South Carolina Jobs Tax Credit rules.
  • Manufacturing, processing, warehousing and distribution, R&D, agribusiness, and technology-intensive facilities generally must create a monthly average of at least 10 net new jobs.
  • Corporate office facilities must create a monthly average of at least 10 net new jobs.