2022 County Tiers Set for JTCs, Fee in Lieu and Tax Moratorium
Each year, South Carolina’s 46 counties are designated as being within one of four "tiers" for job tax credit and job development credit purposes based on a county’s unemployment rate and per capita income. The SC Department of Revenue has published the 2022 designations. The chart to the right shows the counties with a new tier designation.
Below is a complete list of counties and their respective tiers for 2022: There was no change in the income tax moratorium counties (Chesterfield, Dillon, and Jasper), and for 2022, no […]
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