It is the purpose of this chapter to establish a program of providing tax incentives for the creation of capital investment in order: (1) to revitalize capital investment in this State, primarily by encouraging the formation of new businesses and the retention and expansion of existing businesses; and (2) to promote meaningful employment. HISTORY: 1995 Act No. 25, Section 2; 2010 Act No. 290, Section 20, eff January 1, 2011.
South Carolina Legal Code