S.594 would add detail to the Jobs Tax Credit by requiring the Department of Revenue to issue a report containing the net number of new full-time jobs created in this State, the average cash compensation of the new full-time jobs created, and the aggregated residency status of the employee or employees filling the new full-time jobs. Once filed, the department would issue the report to the Governor, Chairman of the Senate Finance Committee, and Chairman of the House Ways and Means Committee.

It should be noted that reports filed with the Department of Revenue are subject to dozens of restrictions with respect to disclosure. For example, current law states that the department shall provide guidelines to persons receiving the report. Current law also states that it is unlawful for a person, including state officers, to disclose any particulars disclosed in any report. In other words, the information that S.594 seeks to acquire would remain relatively secret.

By South Carolina Policy Council

Since 1986 the South Carolina Policy Council Education Foundation has advocated innovative policy ideas that advance the principles of limited government and free enterprise. The Policy Council is the state’s meeting place for business leaders, policymakers, and academics – as well as engaged citizens – who want to see South Carolina become the most free state in the nation. For questions or comments on the articles on this website, please email Research Director Jamie Murguia.