- (A) Taxpayers that pay an annual fee to the South Carolina Quality Forum to participate in quality programs are allowed a tax credit equal to the annual registration fee.
- (B) Taxpayers also are allowed a tax credit equal to fifty percent of any fees charged to participate in the organizational performance excellence assessment process.
- (C) Credits earned are limited to the amount of tax liability on the return and are not refundable.
HISTORY: 2005 Act No. 161, Section 39.A, eff June 9, 2005.