South Carolina § 12-2-115 - New jobs or investments not created; boundary clarification.
Full text of South Carolina South Carolina Code of Laws § 12-2-115 — New jobs or investments not created; boundary clarification., with citation guidance and answers to common questions.
§ 12-2-115. New jobs or investments not created; boundary clarification.
For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.
HISTORY: 2016 Act No. 270 (S.667), SECTION 4, eff January 1, 2017.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-2-115
What does South Carolina Code of Laws § 12-2-115 cover?
Section 12-2-115 ("New jobs or investments not created; boundary clarification.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-2-115?
A common citation format is "South Carolina Code of Laws § 12-2-115" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-2-115 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.