• Posts by Michael J. Seezen
    Michael Seezen
    Partner

    Michael Seezen is a transactional and securities lawyer whose areas of practice include public finance, corporate securities and SEC reporting. Michael principally represents issuers of debt and/or equity securities ...

The South Carolina General Assembly passed the Workforce and Senior Affordable Housing Act on May 12, 2020, and the Act was signed into law by the Governor on May 14, 2020.  The Act is effective for qualified projects placed in service after January 1, 2020 and before December 31, 2030.

The Act provides a state tax credit against income taxes, bank taxes, corporate license fees, and insurance premium taxes in an amount equal to the federal low income housing tax credit allowed with respect to a qualified project.  The broad array of creditable taxes should make the credits attractive to ...

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