The South Carolina Department of Revenue has released a 13-page advisory opinion in connection with Act No. 83, enacted May 22, 2019, which substantially increased the job tax credit amount for jobs created in South Carolina counties ranked as a Tier III county or Tier IV county.

This advisory opinion provides guidance regarding the credit amount available to taxpayers in a Tier III or Tier IV county who first create qualifying jobs in 2019 and who are beginning a credit period and to taxpayers who created qualifying jobs in 2018 and earlier who are in an existing credit period.

The following Public Draft has been submitted for public comment and is available to view or download:

The public draft includes seven questions and answers relating to the job tax credits.

South Carolina Code Title 12, Chapter 6 contains three job tax credit provisions:

  • Code Section 12-6-3360(C)(1), the “traditional” annual job tax credit
  • Code Section 12-6-3360(C)(2), the “annual” small business job tax credit
  • Code Section 12-6-3362, the “accelerated” small business job tax credit

An overview of the three job tax credit provisions is provided in the public draft. Because the qualifying requirements, the credit amount and computation, and the time in which the credit may be first claimed may differ depending on the specific credit provision, the applicable South Carolina job tax credit statute should be carefully reviewed. Careful consideration should be given to which specific credit the taxpayer will claim since that provision is applicable for the entire credit period.

The comment close date is Dec. 3, and any conference if requested by comment close date will be held on Dec. 12, 10 a.m., in Room MPC05.

To submit comments or request a conference, email

You can track the progress of this draft and other drafts and advisory opinions at