South Carolina § 12-6-3632 - Earned income tax credit.
Full text of South Carolina South Carolina Code of Laws § 12-6-3632 — Earned income tax credit., with citation guidance and answers to common questions.
§ 12-6-3632. Earned income tax credit.
There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred twenty-five percent of the federal earned income tax credit (EITC) allowed the taxpayer pursuant to Internal Revenue Code Section 32.
HISTORY: 2017 Act No. 40 (H.3516), SECTION 16.A, eff May 10, 2017.
Editor's Note
2017 Act No. 40, SECTIONS 16.B, 16.C, provide as follows:
"B. Notwithstanding Section 12-6-3632, as added by this SECTION, the percentage of the federal earned income tax credit, for which the credit allowed by Section 12-6-3632 is based, must be phased-in in six equal installments of twenty and eighty-three hundredths percent each tax year until it is fully phased-in in tax year 2023, with the twenty and eighty-three hundredths percent applying in tax year 2018.
"C. This SECTION takes effect upon approval by the Governor and applies to tax years beginning after 2017."
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-6-3632
What does South Carolina Code of Laws § 12-6-3632 cover?
Section 12-6-3632 ("Earned income tax credit.") 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 § 12-6-3632?
A common citation format is "South Carolina Code of Laws § 12-6-3632" (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 § 12-6-3632 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.