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Discretionary Incentives

Job Development Credits

South Carolina’s Enterprise Program, a discretionary program, administered by the South Carolina Coordinating Council for Economic Development, is substantially different from the state’s other tax incentives because it does not reduce a particular tax liability; instead, it provides companies with funds to offset the cost of locating or expanding a business facility in this state. Funds for the Job Development Credits come from state personal income tax withholding, which is paid by a company’s employees. Employees receive a credit equal to the withholding used by the company; therefore, there is no financial impact on employees.

Maximum reimbursement per employee is $3,250 per year (Super or Enhanced Fees are $5,000)


  • Wages paid to employees must meet or exceed the county average wage
  • Reimbursements can be collected for up to 10 years (certain projects may be eligible for up to 15 years)
  • Reimbursements can only be used for eligible capital expenditures including:

- Training costs and facilities
- Acquiring and improving real estate and in certain cases, capital and operating leases for real estate if the lease is at least a five year term
- Improvements to public and private utility systems, including water, sewer, electricity, natural gas and telecommunications
- Fixed transportation facilities, including highway, rail, water and air
- Construction or improvements to real property and fixtures for the purpose of complying to environmental laws and regulations
- Employee relocation expenses for employees being paid at least two times the lower of state or county per capita income
- Financing costs associated with any of the above expenses
- South Carolina Quality Forum improvement programs
- Training that increases a business’s export capabilities
- Apprenticeship programs


The value of the credit is determined using the county designation (below), number of employees and gross wages paid.


Eligibility Requirements

- Meet the requirements of a manufacturing/processing, warehouse/distribution, research and development, tourism, technology intensive facility, as defined in the statutes for the Job Tax Credit

- Offer health care benefits to the employee and family paying at least 50% of the premiums for the employee

Create at least 10 net new full time jobs within 5 years

- Gross wages for new employees must meet or exceed the county average wage

- Pay a $4,000 application fee, receive a positive cost/benefit certification (the project is of greater benefit than cost to the state) from the Coordinating Council (CCED), receive approval from the CCED, and enter into a revitalization agreement

- Revitalization agreement establishes mutually agreeable investment and employment minimums that the company must meet and maintain in order to claim a JDC, sets maximum reimbursement and sets a date for the project’s completion


County Percentages
 County Designation Credit Amount Gross Wages per Hour of New Employee (2011) Percent to Claim

Tier IV


$8.87 to $11.81


Tier III


$11.82 to $14.77


Tier II


$14.78 to $22.16


Tier I


$22.17 and over




Illustration of 10-Year Value of JDC in a Tier 1 County
Number of New Employees 50

X Estimated Average Hourly Wage


X 2,000 Hours per Year (total payroll)


X JDC Rebate Percentage


Maximum Credit (annually)


X County Percentage


Allowable Credit


X Maximum Number of Years


Total Value



Job Retraining Credit

Eligible businesses may negotiate with the Coordinating Council for a refund of up to $500 per production employee per year for retraining; the retraining must be necessary for the business to remain competitive or to introduce new technologies.


Qualifying for the Credit

- JDCs and Retraining Credits cannot be claimed for the same employee

- Refund may not exceed $500 per production employee per year or $2,000 over five years

- Company must match (on a dollar-for-dollar basis) the employee’s withholding share used for the training

- The total amount is paid to the technical college providing the training

- The retraining must be approved and coordinated by the technical college(s), under the jurisdiction of the State Board for Technical and Comprehensive Education, serving the approved business

- Company must submit an application (with a $500 application fee) to the Coordinating Council