Tax credit for effluent toxicity testing.

S.C. Code Ann. § 12-6-3589
in effect
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(A) A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years. (B) For purposes of this section, "manufacturing facility" is as defined in Section 12-6-3360(M)(5).
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026

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