South Carolina Code of Laws
Title 11 - Public Finance
Chapter 44 - High Growth Small Business Job Creation Act

Section 11-44-10. Short title. - This chapter may be cited as the "High Growth Small...

Section 11-44-20. Legislative intent. - The General Assembly desires to support the economic development goals...

Section 11-44-30. Definitions. - For purposes of this chapter: (1) "Angel investor" means an...

Section 11-44-40. Nonrefundable income tax credit for qualified investments. - (A) An angel investor is entitled to a nonrefundable income...

Section 11-44-50. Conditions and limitations on tax credits. - Tax credits claimed pursuant to this chapter are subject to...

Section 11-44-60. Registration of qualified businesses. - (A) A qualified business shall register with the Secretary for...

Section 11-44-65. Tax treatment of capital gain or loss on sale or exchange of credit assets. - (A) For purposes of this section: (1) "Angel investor taxpayer"...

Section 11-44-70. Application for tax credit; approval; report. - (A) An angel investor seeking to claim a tax credit...

Section 11-44-80. Tax credits not considered securities. - Tax credits generated as a result of these investments are...