· SC legislature · 2025-2026

Boosting Opportunities for Small Startups Act

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "BOOSTING OPPORTUNITIES FOR SMALL STARTUPS (BOSS) ACT" BY ADDING SECTION 12-6-532 SO AS TO PROVIDE FOR CERTAIN EXEMPTIONS FROM THE CORPORATE INCOME TAX FOR CERTAIN SMALL BUSINESSES.

Sponsor

David Martin (R-SC)

Introduced

2025-02-25

Policy area

Taxation

Latest action

Referred to Committee on Ways and Means