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South Carolina extends its angel tax credit, source of Tennessee’s set to expire

South Carolina legislators found a way to extend the Palmetto State’s six-year old angel tax credit, according to this article in the Upstate Business Journal. The Volunteer State’s angel tax credit is tied to the Hall Income Tax which is set to be fully repealed as of January 1, 2021 barring action by the General Assembly which is currently in session.

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