South Carolina Job Tax Credit County Tier Designation Changes

Dec 12, 2023

Looking to expand or open a new facility in South Carolina? Be sure to check the latest county tier designations, issued by the South Carolina Department of Revenue in IL 23-18, to ensure you don’t miss locking in a more beneficial tier designation for the South Carolina Job Tax Credit. 

A summary of the changes for the SC county tier designations are as follows:

  • Chester moved from Tier 4 to Tier 3
  • Abbeville and Chesterfield moved from Tier 3 to Tier 4
  • Jasper moved from Tier 3 to Tier 2
  • Calhoun and Hampton moved from Tier 2 to Tier 3
  • Dorchester and Lancaster moved from Tier 2 to Tier 1
  • Berkeley, Kershaw, and Richland moved from Tier 1 to Tier 2

Have questions about the tier changes or the South Carolina Job Tax Credit? Contact Maureen Hourihan to find out how we can help!