H3464

Income tax credit

Introduced·1/14/25
Introduced Text

South Carolina H3464 provides an income tax credit for small businesses purchasing a generator.

South Carolina H3464, the "Small Business Emergency Preparedness Income Tax Credit Act," allows a tax credit for small businesses that buy a generator for their operations. The credit equals 100% of the generator's cost, up to $10,000. A small business, for this purpose, is defined as a company with 25 or fewer employees selling items like unprepared food, prepared food, home improvement supplies, prescription drugs, medical supplies, gas, diesel, or propane. Any unused credit can be carried forward for up to three years.

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 14, 2025

House

Introduced and read first time

Jan 14, 2025

House

Referred to Committee on Ways and Means

Dec 5, 2024

House

Prefiled