Category: State

     

    South carolina state tax tracker


    south carolina state tax tracker

    What is the Earned Income Credit (EITC)? The EITC, is a tax credit that reduces the amount of tax you owe and may give you a refund. The state of North Carolina says it has a duty to prevent “fraud, waste, the state can garnish your federal or state tax refund. If the store doesn't post any return policy, the law requires the store to accept returns within 30 days of purchase. North Carolina, There's no.

    South carolina state tax tracker -

    South Carolina Medical Marijuana Legalization Bill Will Be On Senate Floor Next Week, Sponsor Says

    As congressional lawmakers continue to pursue a bill to federally protect banks that work with state-legal marijuana businesses, a bipartisan pair of Pennsylvania state senators have announced that they will soon be introducing “companion” legislation Commonwealth.

    Sens. John DiSanto (R) and Sharif Street (D) distributed a cosponsorship memo to colleagues on Tuesday unveiling their plan to file a bill that would safeguard banks and insurers against being penalized by state regulators. The senators serve as chairman and minority chairman of the Banking & Insurance Committee.

    While financial institutions are generally more weary of facing consequences from federal regulators under the current policy of prohibition, the state-level reform could further empower banks to work with Pennsylvania’s medical cannabis market as congressional legislators try to advance the federal policy change.

    The senators noted that there is 2014 federal enforcement guidance in place for banks and the marijuana industry, but “adherence to this guidance does not immunize financial institutions from prosecution” and “most will not bank cannabis-related businesses without legislative action.”

    “As a result, many cannabis-related businesses are locked out of the banking system without access to financial tools and are forced to operate exclusively in cash,” the memo says. “This is a public safety risk as dispensaries are targets for robberies that put patients, employees, and communities at risk.”

    There’s not much the Pennsylvania legislature can do to get cannabis banking reform enacted at the federal level, but the pending legislation would make it so no state agency could “prohibit, penalize or otherwise discourage a financial institution or insurer from providing financial or insurance services to a legitimate cannabis-related business or the business associates of a legitimate cannabis-related business,” according to preliminary draft language of the bill that was shared with Marijuana Moment.


    Marijuana Moment is already tracking more than 1,000 cannabis, psychedelics and drug policy bills in state legislatures and Congress this year. Patreon supporters pledging at least $25/month get access to our interactive maps, charts and hearing calendar so they don’t miss any developments.

    Learn more about our marijuana bill tracker and become a supporter on Patreon to get access.

    It also says agencies cannot “recommend, incentivize or encourage a financial institution or insurer” to not provide services just because a business is associated with marijuana.

    Further, state agencies could “not take adverse or corrective supervisory action on a loan made to a legitimate cannabis-related business,” the draft text says.

    In the new cosponsorship memo, DiSanto and Street stressed that banking difficulties in the cannabis space “are not limited to just those businesses that have direct contact with the cannabis plant, but also those entities that receive payments from a cannabis firm such as real estate owners, security firms, utility providers, vendors, and employees.”

    Congressional lawmakers have made similar points as they’ve pushed for the enactment of the Secure and Fair Enforcement (SAFE) Banking Act, which has passed the House five times in some form now but has stalled in the Senate.

    That bill is “designed to reduce cash-motivated crimes, improve tax collections, and spur economic growth and development,” the Pennsylvania senators said. “Access to the financial system for state legal cannabis businesses further ensures a safe and well-regulated market.”

    U.S. Rep. Ed Perlmutter (D-CO), sponsor of the SAFE Banking Act, has said in recent weeks that he’s “irritated” that Congress hasn’t been able to pass his bill with Democratic majorities in both chambers and control of the White House. However, while he’s retiring from Congress at the end of this session, he said last week that he’s “gonna get that darn thing passed this year.”

    Back in Pennsylvania, Street is also the sponsor of a bipartisan bill that he introduced in October to legalize marijuana for adult use in the state. Getting comprehensive reform like that passed in the current GOP-controlled legislature would be a steep task, however.

    In the interim, Lt. Gov. John Fetterman (D), who is running for U.S. Senate this year, said one of his key goals in his final year in office is to ensure that as many eligible people as possible submit applications to have the courts remove their cannabis records and restore opportunities to things like housing, student financial aid and employment through an expedited petition program.

    Pennsylvania lawmakers could also take up more modest marijuana reform proposals like a bill filed late last year to expand the number of medical marijuana cultivators in the state, prioritizing small farms to break up what she characterized as a monopoly or large corporations that’s created supply problems.

    Rep. Amen Brown (D) separately announced his intent to file a legalization bill that he’ll be working on with Sen. Mike Regan (R), who expressed his support for the policy change a day earlier.

    Additionally, another pair of state lawmakers—Reps. Jake Wheatley (D) and Dan Frankel (D)—formally unveiled a legalization bill they’re proposing last year.

    Philadelphia voters also approved a referendum on marijuana legalization in November that adds a section to the city charter saying that “the citizens of Philadelphia call upon the Pennsylvania General Assembly and the Governor to pass legislation that will decriminalize, regulate, and tax the use, and sale to adults aged 21 years or older, of cannabis for non-medical purposes.”

    Gov. Tom Wolf (D) said last year that marijuana legalization was a priority as he negotiated the annual budget with lawmakers. However, his formal spending request didn’t contain legislative language to actually accomplish the cannabis policy change.

    The governor, who signed a medical cannabis expansion bill in June, has repeatedly called for legalization and pressured the Republican-controlled legislature to pursue the reform since coming out in favor of the policy in 2019. Shortly after he did that, a lawmaker filed a separate bill to legalize marijuana through a state-run model.

    A survey from Franklin & Marshall College released last year found that 60 percent of Pennsylvania voters back adult-use legalization. That’s the highest level of support for the issue since the firm started polling people about it in 2006.

    An attempt to provide protections for Pennsylvania medical marijuana patients from being charged with driving under the influence was derailed in the legislature last year, apparently due to pushback by the state police association.

    Bipartisan Congressional Lawmakers Tell DEA To Allow Psilocybin Treatment For Terminal Patients

    Marijuana Moment is made possible with support from readers. If you rely on our cannabis advocacy journalism to stay informed, please consider a monthly Patreon pledge.

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    Источник: https://www.marijuanamoment.net/south-carolina-medical-marijuana-legalization-bill-will-be-on-senate-floor-next-week-sponsor-says/

    2012 South Carolina Code of Laws
    Title 12 - Taxation
    Chapter 6 - SOUTH CAROLINA INCOME TAX ACT
    Section 12-6-5550 - State income tax refund as belonging to surviving spouse.


    SC Code § 12-6-5550 (2012) What's This?


    (A) A federal or state income tax overpayment due to a person who is deceased at the time of the refund is the sole and separate property of the surviving spouse irrespective of the deceased's filing status on the return.

    (B) A refund by the United States or any state directly to the surviving spouse operates as a complete acquittal and discharge of liability from suit, claim, or demand of any nature by any heir, distributee, or creditor of the decedent, or by any other person.

    HISTORY: 1995 Act No. 76, Section 1; 1998 Act No. 432, Section 6.

    Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

    Источник: https://law.justia.com/codes/south-carolina/2012/title-12/chapter-6/section-12-6-5550/

    About Setoff Debt

    About Setoff Debt Collection

    The Setoff Debt Collection Act, Chapter 56 of Title 12 of the South Carolina Code (1976), authorizes public entities to participate in the state's Setoff Debt Collection Program.  Using a 1992 amendment to the Setoff Debt Collections Act, SCAC has been assisting county governments and other county entities to participate in the Setoff Debt Collection Program. County entities submit delinquent debts to SCAC for possible matches against state income tax refunds due their debtors.  SCAC acts as a clearinghouse between county governments and the S.C. Department of Revenue (SCDOR) for the processing of these debts and returns the money to the counties. Monies, which otherwise would have gone uncollected, are returned to the counties this way.

    • SCAC Services are FREE to participating entities. Fees are added to the debt for SCAC and the SCDOR and paid by the debtors.
    • SCAC provides free software and technical assistance to participating entities to manage their debt data. (View all SCAC services for debt collection.)
    • Entities must have valid Social Security Numbers for individuals to submit an account.
    • Debts must be at least $50, or multiple accounts must sum to $50, to be submitted to the Setoff Debt program.
    • Entities must follow due process procedures for debtors, as defined in the statute (see Setoff Debt Collection Act). Entities must provide notice and an opportunity to be heard to debtors.
    • Entities must meet the deadlines for sending letters and submitting their data file.
    • SCAC sends the data files to the SCDOR each December.
    • After January 1, the SCDOR matches the data in the debt files with the state income tax returns. SCDOR processes three matches a week from January through June and one match a week from July through December.
    Источник: https://www.sccounties.org/debt-collection/about-setoff-debt

    4th Stimulus Check Update: The states providing financial support for citizens

    With the growing presence of the Omicron variant in the United States, the needs of residents, as well as businesses, for more economic support continue to increase.

    Thousands of people have had to leave their jobs, but not all states have the same rules for providing stimulus checks to their population.

    Stimulus checks have come to the aid of millions of people in the United States during the COVID-19 pandemic, but these payments from federal government have now stopped and instead it is state governments who are now responsible for providing their citizens with financial aid packages. Many people are left wondering what benefits are on offer where they live, as some states are offering a fourth stimulus check while other states have alternative options.

    The financial support available in the USA goes beyond stimulus checks thanks to tax breaks, extended benefits programs, unemployment benefits increases, Child and Dependent Care Tax Credit and other creative initiatives in certain states.

    Our comprehensive guide of all of the aid available in each of the United States' 50 states will make life slightly easier, as you'll be able to quickly see where stimulus checks are being prepared and how much money is being given out. We will also tell you how to qualify and apply for the payments.

    Stimulus Checks Updates - Latest Stimulus news

    A number of states have already sent out fourth stimulus checks, while others are preparing to bring in new legislation that will help Americans this January . With 2022 now here, each state is already planning ahead for their future financial aid plans.

    From Alabama to Wyoming, here is our comprehensive state-by-state guide of the stimulus checks and payments offered to citizens and where.

    Alabama Stimulus

    In the state of Alabama, the likelihood of another stimulus check is not high. The state government launched the 'Altogether' campaign, but this isn't providing residents or business with much COVID-19 relief. Updates from the Alabama state government are scarce, with the latest news out of the state being that Gov. Kay Ivey has signed into law numerous bills that would pave the way for the state to start the construction of new prisons using federal aid money

    Want to know more? Find out the latest news about the Alabama Stimulus

    Alaska Stimulus

    Alaska Governor Mike Dunleavy wants to transfer the additional revenues the state earned in November from increased oil production to the pockets revenues, saying "it's entirely within our capacity to help residents manage their bills with a supplemental PFD of 1,236 dollars". PFD stands for Permanent Fund Dividend and the state government is pushing for this, in order to help families. The state is also looking to help residents with their winter heating bills.

    Arizona Stimulus

    In Arizona, there's bad news as there's little sign of the state offering a new form of financial aid amid COVID-19, with Governor Doug Ducey set to use federal money to encourage people to find employment rather than paying people not to work. The state's Back to Work Program is offering a one-off 1,000 dollar payment for unemployed persons who accept part-time work and 2,000 dollars to any unemployed person who takes on a full-time post.

    Arkansas Stimulus

    Arkansas has even gone to court in a legal battle against its own residents after ending federal unemployment benefits worth 300 dollars per week early. There were 26 states that ended this support early and Arkansas was one of them, suggesting this isn't a state keen to give our money to its citizens. But, Arkansas is providing the Supplemental Nutrition Assistance Program (SNAP) initiative, which offers support for low-income families when it comes to buying food.

    Want to know more? Find out the latest news about the Arkansas Stimulus

    California Stimulus - Golden State Stimulus II

    California is the state that has been the most helpful to its citizens so far, launching the Golden State Stimulus in two parts: Golden State Stimulus I and Golden State Stimulus II. The checks of Golden State Stimulus II were for between 600 dollars and 1,100 dollars and should have been received by October 31. But, some of those who filed taxes late or who were due to receive paper checks might instead receive their new stimulus check in December.

    Want to know more? Find out the latest news about the California Stimulus

    Colorado Stimulus

    Colorado still has a range of programs for those in need of financial assistance. As the state government put it, "Despite the arrival of COVID-19 vaccines, the pandemic and its economic consequences continue to affect Colorado and we recognize that Coloradans still need human services". On the state government website, there are links for people to apply for: cash assistance (TANF), child care assistance, employment assistance, energy assistance (LEAP) and food assistance (SNAP).

    Connecticut Stimulus

    Connecticut's "Back to Work" plan involved the provision of a 1,000 dollar check to eligible applicants who got back into the workforce after eight weeks off of unemployment. This was announced by Governor Ned Lamont in September 2021 and still applies in December 2021.

    Delaware Stimulus

    Delawareans aren't receiving stimulus checks this December, but the state has spent 50 million dollars of federal stimulus money on job training for unemployed people and students, deciding that getting people back to work is the best economic stimulus.

    Florida Stimulus

    In Florida, there was a fourth stimulus check, of a 1,000 dollar payment. But, this was just for certain employees, such as teachers and first responders. These one-time payments for workers in Florida were a thank you to those who stepped up during the pandemic.

    Georgia Stimulus

    Georgia is another state that has looked after educators. The plan was for full-time teachers and administrators to pocket 1,000 dollars and part-time teachers to take 500 dollars. Payments were also expected for pre-K educators.

    Hawaii Stimulus

    In Hawaii, lawmakers sought to offer 2,200 dollars to teachers, yet it was vetoed by Governor David Ige, as he said that lawmakers didn't have the authority to instruct the Department of Education on how to utilise federal money. But, Ige has looked to help Hawaii residents through other payments and his island's government will use federal funds to offset some everyday costs for Hawaiians, such as in education.

    Idaho Stimulus

    In Idaho, taxpayers received a one-time tax refund of 50 dollars. But, this was just a one-time payment and is already long forgotten by residents who had hoped for a larger payment. Idaho was also one of the first states to withdraw from the federal unemployment benefits, so it has been tough there.

    Illinois Stimulus

    In Illinois, there were never any plans for a state-level stimulus check. But, the state has been generous with several of the other benefits, such as unemployment benefits, child tax credit and earned income tax credit.

    Indiana Stimulus

    Indiana governor Eric Holcomb ended unemployment benefits early, doing so on June 19. That was well ahead of the September 6 end date that was written in the American Rescue Plan. Jobseekers in Indiana took action against the state and a legal battle broke out. After much toing and froing, the end result was that Indiana kept paying federal unemployment benefits to those eligible until the federal end date, reluctantly. But, this isn't a state looking to provide much financial aid, if it can be avoided.

    Iowa Stimulus

    From the start, there were no plans in Iowa for a fourth stimulus check to be paid out at the state level. This was also one of the first states to pull out of the federal unemployment programs.

    Kansas Stimulus

    According to Internal Revenue Service records, the state of Kansas either refused, paid back or failed to cash over 17 million dollars in stimulus checks (12,921 checks). However, there is currently no new information on whether Kansas will be offering further stimulus checks.

    Kentucky Stimulus

    A rise in unemployment in Kentucky led to non-concrete talk of a new round of stimulus payments, but there is already good news in the state as a result of the cost-of-living adjustment of 5.9 percent next year, which is the largest increase since 1982. With 1,009,092 Kentucky residents receiving Social Security benefits at the last count, many Kentucky residents will receive a financial boost this way.

    Want to know more? Find out the latest news about the Kentucky Stimulus

    Louisiana Stimulus

    Louisiana has suffered not only from the coronavirus but also from Hurricane Ida. As such, there is financial support for those in Louisiana. The Red Cross has worked to get emergency financial assistance to residents whose homes were severely impacted by Hurricane Ida, while survivors may be eligible for a one-time payment per household of 500 dollars from the government, as well as support for temporary housing.

    Maine Stimulus

    Maine is one of the states not planning another round of stimulus payments before the end of 2021.

    Maryland Stimulus

    Maryland was one of the most generous states in terms of coronavirus relief payments, with no state or local taxes levied on unemployment benefits. The state also gave out a stimulus check between 300 dollars and 500 dollars for those who filed for earned income tax credit. Plus, some 700m dollars were set aside for farmworkers and meat packers.

    Massachusetts Stimulus

    It seems that Massachusetts does not have another stimulus payment coming, with much of the coronavirus relief money in recent months having gone towards areas such as housing.

    Michigan Stimulus

    In a bid to boost the locals' economic situation in Michigan, the state sent 500 dollar hazard pay bonuses to their teachers. But, there was controversy as lawmakers also used the coronavirus relief funds to pay themselves these hazard pay bonuses, which they had to then return.

    Minnesota Stimulus

    It has just been reported in Minnesota that the state didn't actually lose any tax money during the coronavirus pandemic. This means there is a huge surplus and state legislators are working out what to spend this one. Some are calling for infrastructure investment, while Minnesotans hope there could be another stimulus check.

    Mississippi Stimulus

    Mississippi was one of the first states where the unemployment benefits stimulus payments ended early and there are currently no plans for more stimulus checks to be paid out. The conversation right now is instead on how to spend the 1.8 billion dollars from the American Rescue Plan.

    Want to know more? Find out the latest news about the Mississippi Stimulus

    Missouri Stimulus

    Missouri residents haven't had much financial support, compared to other states. This was even one of the first states to end the federal unemployment benefits program.

    Montana Stimulus

    In Montana, state officials decided early on not to provide more stimulus checks, instead using coronavirus funding for local infrastructure projects, including 86 water and sewer projects around the state.

    Nebraska Stimulus

    In November of 2021, Nebraska's unemployment rate was just 2.2 percent. That's the lowest of all states, so there is little pressure on state lawmakers to send out more stimulus checks.

    Nevada Stimulus

    Nevada received a lot of federal funds, but this isn't going on a fourth stimulus check. But, the Child Tax Credit sees between 3,000 and 3,600 dollars per child handed to almost all working families in Nevada. Half of the credit is going out in monthly payments, which started going out in July and will continue until December 2021, while the remaining half will be given through 2021 tax refunds. The state of Nevada is doing very well in terms of its response from the COVID-19 pandemic, with the gaming industry in the state bringing in around a billion dollars a month, although they recognise that once stimulus checks are a thing of the past this may decrease.

    New Hampshire Stimulus

    An American family of three with no income in New Hampshire receives a grant worth 1,086 dollars per month. That is the main financial aid at this time.

    New Jersey Stimulus

    A fourth stimulus check is not expected in New Jersey, but residents could be entitled for 500 dollar tax rebates.

    4th Stimulus Check Update: The states providing financial support for citizens

    New Mexico Stimulus

    Stimulus check payments were due by the end of November in New Mexico, as the state was providing stimulus checks to more than 4,000 low-income residents. They could collect up to 750 dollars in financial support. People could still apply as recently as October, but now that deadline has passed.

    New York Stimulus

    New York has taken some alternative approaches to supporting residents through this difficult time. Governor Kathy Hochul has brought in a higher Supplemental Nutrition Assistance Program (SNAP) payment as of October, for example. In New York, there is also a 2.1 billion dollar fund for undocumented workers who were unable to claim financial aid via the federal stimulus. And, the state will distribute 100m dollars to workers in tourism-related jobs that have disappeared, starting from November.

    North Carolina Stimulus

    There is currently no new information out of North Carolina regarding stimulus payments and other forms of financial aid.

    North Dakota Stimulus

    In August 2021, the US Department of Education gave the green light to North Dakota to use its American Rescue Plan funds to support K-12 schools and students, with 101m dollars allocated to the state in this area. Some payments took time to come out, though, and some of those eligible are still waiting.

    Ohio Stimulus

    There are no plans for a fourth stimulus check in Ohio, although the state has organised a number of alternative initiatives to help residents and these can be found on the state's website.

    Oklahoma Stimulus

    Oklahoma's approach was to try to ease unemployment numbers, which is why the state offered a one-time payment of 1,200 dollars to those who got off unemployment benefits and back to work.

    Oregon Stimulus

    There have been no new updates since August on COVID-19 related relief funds for Oregon residents.

    Pennsylvania Stimulus

    Pennsylvania hasn't offered residents new stimulus payments. Considering the state reportedly has 7bn dollars in unspent federal funds, this is causing some anger.

    Rhode Island Stimulus

    Workers in Rhode Island were hoping for a fourth stimulus check of 1,400 dollars for Social Security recipients. Despite online campaigns, it has not come to fruition.

    South Carolina Stimulus

    Through Joe Biden's American Rescue Plan Act, 8.8bn dollars was allocated to South Carolina. A lot of that money will go to education, but there is still some coronavirus relief money that hasn't yet been allocated. "We've got a lot of money we can use and we're in a great position to make some big steps, some transformative steps," said Governor Henry McMaster.

    South Dakota Stimulus

    South Dakota was the only state that chose not to receive the federally funded 300 dollar weekly unemployment benefit, in the form of the Lost Wages Assistance, which was issued for up to six weeks starting in August.

    Tennessee Stimulus

    In Tennessee, there have been a fresh round of payments, but only to some workers. A bill was passed by the Tennessee state legislature to give teachers hazard pay to show appreciation to educators during the pandemic. Full-time teachers were to get 1,000 dollars and part-time teachers will 500 dollars. These checks are due to be received before the end of 2021, so these checks should arrive in December if they haven't already.

    Texas Stimulus

    Nothing state-wide has been confirmed, but some school districts are increasing their teachers' pay. For example, Fort Worth and Arlington will increase the pay of district employees by four percent. Denton and Mansfile will increase pay by two percent, while Denton employees will also be given a bonus of 500 dollars.

    Utah Stimulus

    In July, it was announced that Utah households received the most valuable stimulus checks in the third round of payments, with the average check worth 2,784 dollars. That, plus the fact that the state had the second-lowest unemployment rate in November 2021, of 2.9 percent, means no more stimulus checks are planned.

    Vermont Stimulus

    It might not be a normal stimulus check as we've come to know them, but there is money to be made in Vermont for those who relocate to the state. The new worker relocation grants will reimburse up to 7,500 dollars to those who moved to the state after July 1 of 2021, while this money will also be available for those who move to the state as remote workers as of February of 2022.

    Virginia Stimulus

    There are no state-wide plans for a new stimulus check, but one small town in Virginia is planning to give their residents some more money themselves.

    Washington Stimulus

    Despite calls for a fourth round of checks in Washington, the state has cooled talks of such a possibility.

    West Virginia Stimulus

    In West Virginia, there were thousands of stimulus checks that were left unclaimed. The state government pushed for people to check their eligibility and it is still possible to do so. Elsewhere, the state government is focusing on helping residents in serious need through emergency housing vouchers.

    Want to know more? Find out the latest news about the West Virginia Stimulus

    Wisconsin Stimulus

    Wisconsin brought in the Wisconsin Emergency Rental Assistance (WERA) program earlier in 2021, while the state also has an Emergency Assistance program that could see in-need families given a one-off payment.

    Wyoming Stimulus

    The likelihood of another stimulus check is not high in Alabama. The state government launched the 'Altogether' campaign, but this isn't providing residents or business with much COVID-19 relief. Updates from the Alabama state government are scarce, with the latest news out of the state being that Gov. Kay Ivey has signed numerous bills into law that would pave the way for the state to start the construction of new prisons using federal aid money.


    Источник: https://www.marca.com/en/lifestyle/us-news/2022/01/12/61ded065ca4741795f8b458e.html

    § 105-164.14.  Certain refunds authorized.

    (a)        Interstate Carriers. - An interstate carrier is allowed a refund, in accordance with this section, of part of the sales and use taxes paid by it on the purchase in this State of railway cars and locomotives, and fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services for a motor vehicle, railroad car, locomotive, or airplane the carrier operates. An "interstate carrier" is a person who is engaged in transporting persons or property in interstate commerce for compensation. The Secretary shall prescribe the periods of time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed, and shall prescribe the time within which, following these periods, an application for refund may be made.

    An applicant for refund shall furnish the following information and any proof of the information required by the Secretary:

    (1)        A list identifying the railway cars, locomotives, fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services purchased by the applicant inside or outside this State during the refund period.

    (2)        The purchase price of the taxable tangible personal property and services listed in subdivision (1) of this subsection. For purposes of this subdivision, the term "taxable" is based on the imposition of tax on the tangible personal property and services in the State.

    (3)        The sales and use taxes paid in this State on the listed items.

    (4)        The number of miles the applicant's motor vehicles, railroad cars, locomotives, and airplanes were operated both inside and outside this State during the refund period. Airplane miles are not in this State if the airplane does not depart or land in this State.

    (5)        Any other information required by the Secretary.

    For each applicant, the Secretary shall compute the amount to be refunded as follows. First, the Secretary shall determine the mileage ratio. The numerator of the mileage ratio is the number of miles the applicant operated all motor vehicles, railroad cars, locomotives, and airplanes in this State during the refund period. The denominator of the mileage ratio is the number of miles the applicant operated all motor vehicles, railroad cars, locomotives, and airplanes both inside and outside this State during the refund period. Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the tangible personal property and services identified in subdivision (1) of this subsection and then multiplying the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State. Third, the Secretary shall refund to each applicant the excess of the amount of sales and use taxes the applicant paid in this State during the refund period on these items over the applicant's proportional liability for the refund period.

    (a1)      Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (a2)      Utility Companies. - A utility company is allowed a refund, in accordance with this section, of part of the sales and use taxes paid by it on the purchase in this State of railway cars and locomotives and accessories for a railway car or locomotive the utility company operates. The Secretary shall prescribe the periods of time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed and shall prescribe the time within which, following these periods, an application for refund may be made.

    An applicant for refund shall furnish the following information and any proof of the information required by the Secretary:

    (1)        A list identifying the railway cars, locomotives, and accessories purchased by the applicant inside or outside this State during the refund period.

    (2)        The purchase price of the items listed in subdivision (1) of this subsection.

    (3)        The sales and use taxes paid in this State on the listed items.

    (4)        The number of miles the applicant's railway cars and locomotives were operated both inside and outside this State during the refund period.

    (5)        Any other information required by the Secretary.

    For each applicant, the Secretary shall compute the amount to be refunded as follows. First, the Secretary shall determine the ratio of the number of miles the applicant operated its railway cars and locomotives in this State during the refund period to the number of miles it operated them both inside and outside this State during the refund period. Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the items identified in subdivision (1) of this subsection and then multiplying the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State. Third, the Secretary shall refund to each applicant the excess of the amount of sales and use taxes the applicant paid in this State during the refund period on these items over the applicant's proportional liability for the refund period.

    (b)        Nonprofit Entities and Hospital Drugs. - A nonprofit entity is allowed a semiannual refund of sales and use taxes paid by it under this Article on direct purchases of items for use in carrying on the work of the nonprofit entity. Sales and use tax liability indirectly incurred by a nonprofit entity through reimbursement to an authorized person of the entity for the purchase of tangible personal property and services for use in carrying on the work of the nonprofit entity is considered a direct purchase by the entity. Sales and use tax liability indirectly incurred by a nonprofit entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the nonprofit entity and is being erected, altered, or repaired for use by the nonprofit entity for carrying on its nonprofit activities is considered a sales or use tax liability incurred on direct purchases by the nonprofit entity. The refund allowed under this subsection does not apply to purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan. A request for a refund must be in writing and must include any information and documentation required by the Secretary. A request for a refund for the first six months of a calendar year is due the following October 15; a request for a refund for the second six months of a calendar year is due the following April 15. The aggregate annual refund amount allowed an entity under this subsection for the State's fiscal year may not exceed thirty-one million seven hundred thousand dollars ($31,700,000).

    The refunds allowed under this subsection do not apply to an entity that is owned and controlled by the United States or to an entity that is owned or controlled by the State and is not listed in this subsection. A hospital that is not listed in this subsection is allowed a semiannual refund of sales and use taxes paid by it on over-the-counter drugs purchased for use in carrying out its work. The following nonprofit entities are allowed a refund under this subsection:

    (1)        Hospitals not operated for profit, including hospitals and medical accommodations operated by an authority or other public hospital described in Article 2 of Chapter 131E of the General Statutes.

    (2)        An organization that is exempt from income tax under section 501(c)(3) of the Code, other than an organization that is properly classified in any of the following major group areas of the National Taxonomy of Exempt Entities:

    a.         Community Improvement and Capacity Building.

    b.         Public and Societal Benefit.

    c.         Mutual and Membership Benefit.

    (2a)      Volunteer fire departments and volunteer emergency medical services squads that are one or more of the following:

    a.         Exempt from income tax under the Code.

    b.         Financially accountable to a city as defined in G.S. 160A-1, a county, or a group of cities and counties.

    (2b)      An organization that is a single member LLC that is disregarded for income tax purposes and satisfies all of the following conditions:

    a.         The owner of the LLC is an organization that is exempt from income tax under section 501(c)(3) of the Code.

    b.         The LLC is a nonprofit entity that would be eligible for an exemption under 501(c)(3) of the Code if it were not disregarded for income tax purposes.

    c.         The LLC is not an organization that would be properly classified in any of the major group areas of the National Taxonomy of Exempt Entities listed in subdivision (2) of this subsection.

    (3)        Repealed by Session Laws 2008-107, s. 28.22(a), effective July 1, 2008, and applicable to purchases made on or after that date.

    (4)        Qualified retirement facilities whose property is excluded from property tax under G.S. 105-278.6A.

    (5)        A university affiliated nonprofit organization that procures, designs, constructs, or provides facilities to, or for use by, a constituent institution of The University of North Carolina. For purposes of this subdivision, a nonprofit organization includes an entity exempt from taxation as a disregarded entity of the nonprofit organization.

    (c)        Certain Governmental Entities. - A governmental entity listed in this subsection is allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases of items. Sales and use tax liability indirectly incurred by a governmental entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the governmental entity and is being erected, altered, or repaired for use by the governmental entity is considered a sales or use tax liability incurred on direct purchases by the governmental entity for the purpose of this subsection. The refund allowed under this subsection does not apply to purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan. A request for a refund must be in writing and must include any information and documentation required by the Secretary. A request for a refund is due within six months after the end of the governmental entity's fiscal year.

    This subsection applies only to the following governmental entities:

    (1)        A county.

    (2)        A city as defined in G.S. 160A-1.

    (2a)      A consolidated city-county as defined in G.S. 160B-2.

    (2b),     (2c) Repealed by Session Laws 2005-276, s. 7.51(a), effective July 1, 2005, and applicable to sales made on or after that date.

    (3)        A metropolitan sewerage district or a metropolitan water district in this State.

    (4)        A water and sewer authority created under Chapter 162A of the General Statutes.

    (5)        A lake authority created by a board of county commissioners pursuant to an act of the General Assembly.

    (6)        A sanitary district.

    (7)        A regional solid waste management authority created pursuant to G.S. 153A-421.

    (8)        An area mental health, developmental disabilities, and substance abuse authority, other than a single-county area authority, established pursuant to Article 4 of Chapter 122C of the General Statutes.

    (9)        A district health department, or a public health authority created pursuant to Part 1A of Article 2 of Chapter 130A of the General Statutes.

    (10)      A regional council of governments created pursuant to G.S. 160A-470.

    (11)      A regional planning and economic development commission or a regional economic development commission created pursuant to Chapter 158 of the General Statutes.

    (12)      A regional planning commission created pursuant to G.S. 153A-391.

    (13)      A regional sports authority created pursuant to G.S. 160A-479.

    (14)      A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes.

    (14a)    A facility authority created pursuant to Part 4 of Article 20 of Chapter 160A of the General Statutes.

    (15)      A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes, or a regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.

    (16)      A local airport authority that was created pursuant to a local act of the General Assembly.

    (17)      A joint agency created by interlocal agreement pursuant to G.S. 160A-462 to (i) provide fire protection, emergency services, or police protection or (ii) operate a public broadcasting television station.

    (18)      Repealed by Session Laws 2001-474, s. 7, effective November 29, 2001.

    (19)      Repealed by Session Laws 2001-474, s. 7, effective November 29, 2001.

    (20)      A constituent institution of The University of North Carolina, but only with respect to sales and use tax paid by it for tangible personal property or services that are eligible for refund under this subsection acquired by it through the expenditure of contract and grant funds.

    (21)      The University of North Carolina Health Care System.

    (22)      A regional natural gas district created pursuant to Article 28 of Chapter 160A of the General Statutes.

    (23)      A special district created under Article 43 of this Chapter.

    (24)      A public library created pursuant to an act of the General Assembly or established pursuant to G.S. 153A-270.

    (25)      A soil and water conservation district organized under Chapter 139 of the General Statutes.

    (26)      A district confinement facility created pursuant to G.S. 153A-219, including a local act modifying G.S. 153A-219.

    (d)       Late Applications. - Refunds applied for more than three years after the due date are barred.

    (d1)     Alcoholic Beverages. - The refunds authorized by this section do not apply to purchases of alcoholic beverages, as defined in G.S. 18B-101.

    (d2)     A city subject to the provisions of G.S. 160A-340.5 is not allowed a refund of sales and use taxes paid by it under this Article for purchases related to the provision of communications service as defined in Article 16A of Chapter 160A of the General Statutes.

    (e)        State Agencies. - The State is allowed quarterly refunds of local sales and use taxes paid indirectly by the State agency on building materials, supplies, fixtures, and equipment that become a part of or annexed to a building or structure that is owned or leased by the State agency and is being erected, altered, or repaired for use by the State agency. This subsection does not apply to a State agency that is ineligible for a sales and use tax exemption number under G.S. 105-164.29A(a).

    A person who pays local sales and use taxes on building materials or other tangible personal property for a State building project shall give the State agency for whose project the property was purchased a signed statement containing all of the following information:

    (1)        The date the property was purchased.

    (2)        The type of property purchased.

    (3)        The project for which the property was used.

    (4)        If the property was purchased in this State, the county in which it was purchased.

    (5)        If the property was not purchased in this State, the county in which the property was used.

    (6)        The amount of sales and use taxes paid.

    If the property was purchased in this State, the person shall attach a copy of the sales receipt to the statement. A State agency to whom a statement is submitted shall verify the accuracy of the statement.

    Within 15 days after the end of each calendar quarter, every State agency shall file with the Secretary a written application for a refund of taxes to which this subsection applies paid by the agency during the quarter. The application shall contain all information required by the Secretary. The Secretary shall credit the local sales and use tax refunds directly to the General Fund.

    (f)        through (h)  Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (i)         Repealed by Session Laws 1999-360, s. 5, for taxes paid on or after January 1, 2008.

    (j)         through (o)  Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (p)        Not an Overpayment. Taxes for which a refund is allowed under this section are not an overpayment of tax and do not accrue interest as provided in G.S. 105-241.21.  (1957, c. 1340, s. 5; 1961, c. 826, s. 2; 1963, cc. 169, 1134; 1965, c. 1006; 1967, c. 1110, s. 6; 1969, c. 1298, s. 1; 1971, cc. 89, 286; 1973, c. 476, s. 193; 1977, c. 895, s. 1; 1979, c. 47; c. 801, ss. 77, 79-82; 1983, c. 594, s. 1; c. 891, s. 13; 1983 (Reg. Sess., 1984), c. 1097, s. 7; 1985, cc. 431, 523; 1985 (Reg. Sess., 1986), c. 863, s. 5; 1987, c. 557, ss. 8, 9; c. 850, s. 16; 1987 (Reg. Sess., 1988), c. 1044, s. 5; 1989, c. 168, s. 5; c. 251; c. 780, s. 1.1; 1989 (Reg. Sess., 1990), c. 936, s. 4; 1991, c. 356, s. 1; c. 689, s. 190.1(b); 1991 (Reg. Sess., 1992), c. 814, s. 1; c. 917, s. 1; c. 1030, s. 25; 1995, c. 17, s. 8; c. 21, s. 1; c. 458, s. 7; c. 461, s. 13; c. 472, s. 1; 1995 (Reg. Sess., 1996), c. 646, s. 6; 1996, 2nd Ex. Sess., c. 18, s. 15.7(a); 1997-340, s. 1; 1997-393, s. 2; 1997-423, s. 1; 1997-426, s. 5; 1997-502, s. 3; 1998-55, ss. 16, 17; 1998-98, s. 15; 1998-212, ss. 29A.4(a), 29A.14(i), 29A.18(b); 1999-360, ss. 4, 5(a), (b), 9; 1999-438, s. 14; 2000-56, s. 9; 2000-140, s. 92.A(c); 2001-414, s. 1; 2001-474, s. 7; 2003-416, ss. 18(b)-(e), 23; 2003-431, ss. 2, 3; 2003-435, 2nd Ex. Sess., s. 4.1; 2004-110, s. 5.1; 2004-124, s. 32B.1; 2004-170, s. 21(a); 2004-204, 1st Ex. Sess., s. 3; 2005-276, ss. 7.27(a), 7.51(a), 33.12; 2005-429, s. 2.12; 2005-435, ss. 32(a), 33(a)-(c), 61, 61.1; 2006-33, s. 6; 2006-66, ss. 24.6(a), (b), (c), 24.10(b), 24.13(b), 24A.1(a); 2006-162, ss. 9, 27; 2006-168, s. 3.1; 2006-252, ss. 2.2, 2.3; 2007-323, ss. 31.10(a), 31.20(b), 31.23(d); 2007-345, s. 14.6(a); 2007-491, s. 44(1)a; 2008-107, ss. 28.22(a), 28.23(a), (b); 2008-118, s. 3.10(a); 2008-154, s. 1; 2009-233, s. 1; 2009-445, ss. 13, 14(a); 2009-527, s. 2(d); 2009-550, s. 4.1; 2010-31, s. 31.5(c), (d); 2010-91, s. 4; 2010-95, s. 4(a); 2010-166, s. 1.17; 2011-84, s. 1(b); 2011-330, s. 26(a); 2012-79, s. 2.11; 2013-316, s. 3.4(b); 2013-414, ss. 12, 42(a), 54(a); 2014-3, s. 8.2(a); 2014-20, s. 1; 2015-235, s. 1; 2016-5, s. 3.22(b); 2017-204, ss. 2.7(a), 2.9(b); 2018-5, s. 38.5(l); 2019-169, s. 3.3(n); 2020-58, s. 3.1(a).)

    Источник: https://www.ncleg.net/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-164.14.html

    North Carolina Budget Allows PPP Deductions, Reduces Tax Rates, Establishes SALT Workaround

    The long-awaited 2021-2023 biennial North Carolina budget was passed by the General Assembly and signed by Governor Roy Cooper on November 18, 2021. Media outlets have focused on high-profile provisions, such as raises for teachers and other state employees. Other provisions – including historic tax cuts – immediately impact all North Carolina taxpayers.

    Full Deduction of Paycheck Protection Program Loan Expenses

    Federal law prescribes that income from PPP loans is tax-exempt and the expenses paid with PPP funds are tax-deductible. North Carolina has also held that the income is tax-exempt, but did not allow expenses to be deducted. The budget bill now permits the deductions through 2022.

    Taxpayers who deducted PPP expenses on their 2020 federal returns were required to add the deductions back to income, for calculating North Carolina taxable income. Those 2020 state tax returns will need to be amended and taxpayers will receive refunds. We expect the NC Department of Revenue to issue guidance quickly for amending returns. The state may be able to process the corrections automatically. More likely, PPP recipients should expect to work with their tax advisors to claim refunds.

    Individual Tax Cuts

    North Carolina’s individual tax rate is currently a 5.25% flat rate. Starting in 2022, the individual tax rate will decrease in each of the next six years. In 2022, it will decrease to 4.99%. By 2026, it will reach 3.99%.

    In addition to lower rates, North Carolina taxpayers who do not itemize deductions will have less income subject to taxation. Starting in 2022, standard deductions for married couples filing jointly increase from $21,500 to $25,500. Single taxpayers get a bump from $10,750 to $12,750, and Head of Household filers see their standard deductions increase from $16,125 to $19,125.

    Families with children receive an additional benefit. State deductions for children who qualify for the federal child tax credit increase from a maximum of $2,500 to $3,000, with lesser amounts for higher earners.

    Military retirement pay will now be exempt from state income tax. Men and women who served in the nation’s Armed Forces for at least 20 years, or who were medically retired, may deduct all retirement pay from state taxable income.

    Business Tax Cuts

    North Carolina imposes both an income tax and a franchise tax on state business entities. The income tax is currently 2.5%. Beginning in 2025, it will gradually be reduced until it reaches 0% in 2029.

    The franchise tax will not see a rate change, but the budget simplifies the administration of the tax. Currently, taxpayers must calculate the tax based on the greatest of three calculations: the company’s net worth, a percentage of the appraised value of the company’s real and tangible property in the state, or the company’s actual investment in real and tangible property reduced by depreciation and acquisition indebtedness.

    The revised calculation will eliminate the need to calculate the appraised value and the actual investments in real and tangible property. The tax will be based on the company’s net worth only. Besides the accounting simplification, the change will remove the disincentive for investing in North Carolina real and tangible assets.

    Business Recovery Grant Program

    The budget establishes a Business Recovery Grant Program to provide one-time, state-tax-exempt grants to businesses that suffered substantial economic damage from the COVID-19 pandemic. To qualify, a business will need to demonstrate a 20% decrease in gross receipts for the period of March 1, 2020 to February 28, 2021, compared to the same period in 2019-2020. Prior awards from the state COVID-19 Job Retention Program, the federal Economic Injury Disaster Loan (EIDL) Advance, Paycheck Protection Program, Restaurant Revitalization Fund, or Shuttered Venue Operators Grant Program disqualifies a business — except for businesses in hospitality industries. (The federal Employee Retention Tax Credit is not a disqualifying award.)

    The amount of the grant is 20% of the economic loss, up to $500,000. The grant is reduced to 10% of the economic loss, up to $500,000, for businesses which have previously received funds from the programs listed above.

    The law sets out an application timeline of 60-90 days. Allocated funds will likely be claimed quickly. Eligible businesses should work with their PBMares advisor to prepare applications as soon as they become available.

    Pass-Through Entity Election to Work Around SALT Cap

    The 2017 Tax Cuts and Jobs Act created a $10,000 limit for individuals to deduct state and local taxes (SALT) among their itemized deductions. North Carolina joins a growing list of states to enact a workaround for owners of pass-through businesses (S Corporations, Partnerships, LLCs).

    The workaround operates by allowing the business entity to pay the individual state income tax that would normally be reported on the shareholder’s or partner’s state tax return for the income derived from the business. The individuals will reduce their state taxable income by the amount of business income already taxed at the entity level. They thereby reduce the amount of state tax they pay, and reduce the amount of SALT deduction disallowed on the federal return.

    The workaround is available to businesses whose owners comprise only individuals, estates, and trusts. It becomes available in tax years starting on or after January 1, 2022. The election for the pass-through entity tax is made annually.

    The usefulness of the workaround hinges on the ongoing Congressional negotiations regarding the SALT cap. Congress may increase the cap or eliminate it for incomes under $400,000. Owners of pass-through entities will need careful tax planning, after Congress concludes its negotiations, to determine the best course for their circumstances.

    Federal Conformity

    The budget bill aligns North Carolina tax procedures with federal law through April 1, 2021. It writes into North Carolina law federal COVID relief measures, with some exceptions:

    • Charitable contributions may only be deducted up to 60% of the taxpayer’s modified adjusted gross income, as under previous law. Federal law has temporarily suspended that limitation.
    • The federal $300 ($600 for married filing jointly) charitable deduction for non-itemizers is not permitted for North Carolina.
    • North Carolina does not permit exclusion of unemployment income, income received as student loan payments by one’s employer, or income from the discharge of a student loan, as allowed under federal law.
    • North Carolina maintains the rule that only 50% of business meals may be deducted. Federal law temporarily increased the deduction to 100%.
    • The state continues its normal requirement to include income from discharge of qualified principal residence indebtedness and its normal practice not to allow mortgage interest premiums to be treated as interest by itemizers.

    Individuals’ Net Operating Losses

    Individual taxpayers who generate business net operating losses (NOLs) will calculate state NOLs differently beginning in 2022. Previously, individuals merely used NOLs as they were included in federal adjusted gross income. The new procedure will require NC taxpayers to calculate the NOL separately for state business interests, and to adjust their income for the difference between federal and state calculations. Nonresident taxpayers will only include NC income and losses in their calculations.

    Current law results in some situations where taxpayers can lose NOLs that ought to carry over from one year to the next. The revised process corrects those situations.

    Conclusion

    Combined with important federal tax changes, as detailed in our previous tax alerts, the large tax cuts and the accompanying tax law changes present significant tax planning opportunities for North Carolina taxpayers. We recommend that you consult with your tax advisor before December 31. Your PBMares CPA will help ensure that your tax plans for 2022 and beyond are in place.

    ABOUT THE AUTHOR(S):

    Charles Dean Smith, PBMaresCharles Dean Smith, Jr., CPA
    Partner
    Charles focuses on providing clients in myriad industries with tax compliance and consultation, with a focus on C corporations, S corporations and related shareholder issues, multi-state compliance, accounting method changes and financial planning issues.
    John Given, Tax Supervisor, PBMaresJohn P. Given, CPA
    Tax Supervisor
    John works with small and mid-size business owners on their tax compliance and consulting needs. His expertise lies in the hospitality and retail areas. He is a member of PBMares’s emerging issues tax group and the state and local business tax team.

    The content of this post is accurate as of the date below. Always ensure you are reviewing the most recent information available. Contact your tax advisor if you need clarification.

    Источник: https://www.pbmares.com/north-carolina-budget-allows-ppp-deductions-reduces-tax-rates-establishes-salt-workaround/

    About Setoff Debt

    About Setoff Debt Collection

    The Setoff Debt Collection Act, Chapter 56 of Title 12 of the South Carolina Code (1976), authorizes public entities to participate in the state's Setoff Debt Collection Program.  Using a 1992 amendment to the Setoff Debt Collections Act, SCAC has been assisting county governments and other county entities to participate in the Setoff Debt Collection Program. County entities submit delinquent south carolina state tax tracker to SCAC for possible matches against state income tax refunds due their debtors.  SCAC acts as a clearinghouse between county governments and the S.C. Department of Revenue (SCDOR) for the processing of these debts and returns the money to the counties. Monies, which otherwise would have gone uncollected, are returned to the counties this way.

    • SCAC Services are FREE to participating entities. Fees are added to the debt for SCAC and the SCDOR and paid by the debtors.
    • SCAC provides free software and technical assistance to participating entities to manage their debt data. (View all SCAC services for debt collection.)
    • Entities must have valid Social Security Numbers for individuals to submit an account.
    • Debts must be at least $50, or multiple accounts must sum to $50, to be submitted to the Setoff Debt program.
    • Entities must follow due process procedures for debtors, as defined in the statute (see Setoff Debt Collection Act). Entities must provide notice and an opportunity to be heard to debtors.
    • Entities must meet the deadlines for sending letters and submitting their data file.
    • SCAC sends the data files to the SCDOR each December.
    • After January 1, the SCDOR matches the data in the debt files with the state income tax returns. SCDOR processes three matches a week from January through June and one match a week from July through December.
    Источник: https://www.sccounties.org/debt-collection/about-setoff-debt

    Where’s my refund – South Carolina?

    To check the status of your South Carolina state refund online, go to https://mydorway.dor.sc.gov/?link=refund.

    South Carolina refund

    You will be prompted to enter your Social Security number or ITIN and your exact refund amount, then click “Search.”

    If your refund status hasn’t changed in more than 6 weeks or your refund status tells you to contact the SCDOR, then you should great western bank omaha ne routing number 1-844-898-8542, Option 2.

    If you e-filed your South Carolina state return and received a confirmation from your tax preparation software, the SCDOR has received your return. You can expect your refund to move through the review process within six to eight weeks from the date you filed.

    Status changes are posted nightly on the SCDOR website. Please note, if you filed your state tax return by paper, it may take more time for your refund status to update.

    What can cause a delay in my South Carolina refund?

    A number of things could cause a delay in obtaining your South Carolina refund, including the following:

    • Filing by paper
    • Errors on your return
    • Claims that require extra review
    • Missing documents
    • First-time filing in South Carolina
    • If you recently moved (within the state)
    • If SCDOR needs you to provide additional verification
    • Amended returns and back-year filings

    Need more South Carolina state refund and tax information?

    For additional resources on your South Carolina refund, visit the following websites:

    Need more tax guidance?

    Whether you make an appointment with one of our knowledgeable tax pros or choose one of our online tax filing products, you can count on H&R Block to help you get the support you need when it comes to filing taxes.

    Need to check the status of your federal refund? Visit our Where’s My Refund page to find out how soon you’ll receive your federal refund.

    Источник: https://www.hrblock.com/tax-center/filing/states/wheres-my-refund-south-carolina/

    § 105-164.14.  Certain refunds authorized.

    (a)        Interstate Carriers. - An interstate carrier is allowed a refund, in accordance with this section, of part of the sales and use taxes paid by it on the purchase in this State of railway cars and locomotives, and fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services for a motor vehicle, railroad car, locomotive, or airplane the carrier operates. An "interstate carrier" is a person who is engaged in transporting persons or property in interstate commerce for compensation. The Secretary shall prescribe the periods of time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed, and shall prescribe the time within which, following these periods, an application for refund may be made.

    An applicant for refund shall furnish the following information and any proof of the information required by the Secretary:

    (1)        A list arvest bank hours chickasha ok the railway cars, locomotives, fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services purchased by the applicant inside or outside this State during the refund period.

    (2)        The purchase price of the taxable tangible personal property and services listed in subdivision (1) of this subsection. For purposes of this subdivision, the term "taxable" is based on the imposition of tax on the tangible personal property and services in the State.

    (3)        The sales and use taxes paid in this State on the listed items.

    (4)        The number of miles the applicant's motor vehicles, railroad cars, locomotives, and airplanes were operated both inside and outside this State during the refund period. Airplane miles are not in this State if the airplane does not depart or land in this State.

    (5)        Any other information required by the Secretary.

    For each applicant, the Secretary shall compute the amount to be refunded as follows. First, the Secretary shall determine the mileage ratio. The numerator of the mileage ratio is the number of miles the applicant operated all motor vehicles, railroad cars, locomotives, and airplanes in this State during the refund period. The denominator of the mileage ratio is the number of miles the applicant operated all motor vehicles, railroad cars, locomotives, and airplanes both inside and outside this State during the refund period. Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the tangible personal property and services south carolina state tax tracker in subdivision (1) of this subsection and then multiplying the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State. Third, the Secretary shall refund to each applicant the excess of the amount of sales and use taxes the applicant paid in this State during the refund period on these items over the applicant's proportional liability for the refund period.

    (a1)      Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (a2)      Utility Companies. - A utility company is allowed a refund, in accordance with this section, of part of the sales and use taxes paid by it on the purchase in this State of railway cars and locomotives and accessories for a railway car or locomotive the utility company operates. The Secretary shall prescribe the periods of time, whether monthly, quarterly, semiannually, or otherwise, with respect to which refunds may be claimed and shall prescribe the time within which, following these periods, an application for refund may be made.

    An applicant for refund shall furnish the following information and any proof of the information required by the Secretary:

    (1)        A list identifying the railway cars, locomotives, and accessories purchased by the applicant inside or outside this State during the refund period.

    (2)        The purchase price of the items listed in subdivision (1) of this subsection.

    (3)        The sales and use taxes paid in this State on the listed items.

    (4)        The number of miles the applicant's railway cars and locomotives were operated both inside and outside this State during the refund period.

    (5)        Any other information required by the Secretary.

    For each applicant, the Secretary shall compute the amount to be refunded as follows. First, the Secretary shall determine the ratio of the number of miles the applicant operated its railway cars and locomotives in this State during the refund period to the number of miles it operated them both inside and outside this State during the refund period. Second, the Secretary shall determine the applicant's proportional liability for the refund period by multiplying this mileage ratio by the purchase price of the items identified in subdivision (1) of this subsection and then multiplying the resulting product by the tax rate that would have applied to the items if they had all been purchased in this State. Third, the Secretary shall refund to each applicant the excess of the amount of sales and use taxes the applicant paid in this State during the refund period on these items over the applicant's proportional liability for the refund period.

    (b)        Nonprofit Entities and Hospital Drugs. - A nonprofit entity is allowed a semiannual refund of sales and use taxes paid by it under this Article on direct purchases of items for use in carrying on the work of the hsbc credit card login entity. Sales and use tax liability indirectly incurred by a nonprofit entity through reimbursement to an authorized person of the entity for the purchase of tangible personal property and services for use in carrying on the work of the nonprofit entity is considered a direct purchase by the entity. Sales and use tax liability indirectly south carolina state tax tracker by a nonprofit entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the nonprofit entity and is being erected, altered, or repaired for use by the nonprofit entity for carrying on its nonprofit activities is considered a sales or use tax liability incurred on direct purchases by the nonprofit entity. The refund allowed under this subsection does not apply to purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan. A request for a refund must be in writing and wells fargo bank branch locations near me include any information and documentation required by the Secretary. A request for a refund for the first six months of a calendar year is due the following October 15; a request for a refund for the second six months of a calendar year is due the following April 15. The aggregate annual refund amount allowed an entity under this subsection for the State's fiscal year may not exceed thirty-one million seven hundred thousand dollars ($31,700,000).

    The refunds allowed under this subsection do not apply to an entity that is owned and controlled by the United States or to south carolina state tax tracker entity that is owned or controlled by the State and is not listed in this subsection. A hospital that is not listed in this subsection is allowed a semiannual refund of sales and use taxes paid by it on over-the-counter drugs purchased for use in carrying out its work. The following nonprofit entities are allowed a refund under this subsection:

    (1)        Hospitals not operated for profit, including hospitals and medical accommodations operated by an authority or other public hospital described in Article 2 of Chapter 131E of the General Statutes.

    (2)        An organization that is exempt from income tax under section 501(c)(3) of the Code, other than an organization that is properly classified in any of the following major group areas of the National Taxonomy of Exempt Entities:

    a.         Community Improvement and Capacity Building.

    b.         Public and Societal Benefit.

    c.         Mutual and Membership Benefit.

    (2a)      Volunteer fire departments and volunteer emergency medical services squads that are one or more of the following:

    a.         Exempt from income tax under the Code.

    b.         Financially accountable to a city as defined in G.S. 160A-1, a county, or a group of cities and counties.

    (2b)      An organization that is a single member LLC that is disregarded for income tax purposes and satisfies all of the following conditions:

    a.         The owner of the LLC is an organization that is exempt from income tax under section 501(c)(3) of the Code.

    b.         The LLC is a nonprofit entity that would be eligible for an exemption under 501(c)(3) of the Code if it were not disregarded for income tax purposes.

    c.         The LLC is not an organization that would be properly classified in any of the major group areas are grapes good for you during pregnancy the National Taxonomy of Exempt Entities listed in subdivision (2) of this subsection.

    (3)        Repealed by Session Laws 2008-107, s. 28.22(a), effective July 1, 2008, and applicable to purchases made on or after that date.

    (4)        Qualified retirement facilities whose property is excluded from property tax under G.S. 105-278.6A.

    (5)        A university affiliated nonprofit organization that procures, designs, constructs, or provides facilities to, or for use by, a constituent institution of The University of North Carolina. For purposes of this subdivision, a nonprofit organization includes an entity exempt from taxation as a disregarded entity of the nonprofit organization.

    (c)        Certain Governmental Entities. - A governmental entity listed in this subsection is allowed an annual refund of sales and use taxes paid by it under this Article on direct purchases of items. Sales and use tax liability indirectly incurred by a governmental entity on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure that is owned or leased by the governmental entity and is being erected, altered, or repaired for use by the governmental entity is considered a sales or use tax liability incurred on direct purchases by the governmental entity for the purpose of this subsection. The refund allowed under this subsection does not apply to purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan. A request for a refund must be in writing and must include any information and documentation required by the Secretary. A request for a refund is due within six months after the end of the governmental entity's fiscal year.

    This subsection applies only to the following governmental entities:

    (1)        A county.

    (2)        A city as defined in G.S. 160A-1.

    (2a)      A consolidated city-county as defined in G.S. 160B-2.

    (2b),     (2c) Repealed by Session Laws 2005-276, s. 7.51(a), effective July 1, 2005, and applicable to sales made on or after that date.

    (3)        A metropolitan sewerage district or a metropolitan water district in this State.

    (4)        A water and sewer authority created under Chapter 162A of the General Statutes.

    (5)        A lake authority created by a board of county commissioners pursuant to an act of the General Assembly.

    (6)        A sanitary district.

    (7)        A regional solid waste management authority created pursuant to G.S. 153A-421.

    (8)        An area mental health, developmental disabilities, and substance abuse authority, other than a single-county area authority, established pursuant to Article 4 of Chapter 122C of the General Statutes.

    (9)        A district health department, or a public health authority created pursuant to Part 1A of Article 2 of Chapter 130A of the General Statutes.

    (10)      A regional council of governments created pursuant to G.S. 160A-470.

    (11)      A regional planning and economic development commission or a regional economic development commission created pursuant to Chapter 158 of the General Statutes.

    (12)      A regional planning commission created pursuant to G.S. 153A-391.

    (13)      A regional sports authority created pursuant to G.S. 160A-479.

    (14)      A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes.

    (14a)    A facility authority created pursuant to Part 4 of Article 20 of Chapter 160A of the General Statutes.

    (15)      A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes, or a regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.

    (16)      A local airport authority that was created pursuant to a local act of the General Assembly.

    (17)      A joint agency created by interlocal agreement pursuant to G.S. 160A-462 to (i) provide fire protection, emergency services, or police protection or (ii) operate a public broadcasting television station.

    (18)      Repealed by Session Laws 2001-474, s. 7, effective November 29, 2001.

    (19)      Repealed by Session Laws 2001-474, s. 7, effective November 29, 2001.

    (20)      A constituent institution of The University of North Carolina, but only with respect to sales and use tax paid by it for tangible personal property or services that are eligible for refund under this subsection acquired by it through the expenditure of contract and grant funds.

    (21)      The University of North Carolina Health Care System.

    (22)      A regional natural gas district created pursuant to Article 28 of Chapter 160A of the General Statutes.

    (23)      A special district created under Article 43 of this Chapter.

    (24)      A public library created pursuant to an act of the General Assembly or established pursuant to G.S. 153A-270.

    (25)      A soil and water conservation district organized under Chapter 139 of the General Statutes.

    (26)      A district confinement facility created pursuant to G.S. 153A-219, including a local act modifying G.S. 153A-219.

    (d)       Late Applications. - Refunds applied for more than three years after the due date are barred.

    (d1)     Alcoholic Beverages. - The refunds authorized by this section do not apply to purchases of alcoholic beverages, as defined in G.S. 18B-101.

    (d2)     A city subject to the provisions of G.S. 160A-340.5 is not allowed a refund of sales and use taxes paid by it under this Article for purchases related to the provision of communications service as defined in Article 16A of Chapter 160A of the General Statutes.

    (e)        State Agencies. - The State is allowed quarterly refunds of local sales and use taxes paid indirectly by the State agency on building materials, supplies, fixtures, and equipment that become a part of or annexed to a building or structure that is owned or leased by the State agency and is being erected, altered, or repaired for use by the State agency. This subsection does not apply to a State agency that is ineligible for a sales and use tax exemption number under G.S. 105-164.29A(a).

    A person who pays local sales and use taxes on building materials or other tangible personal property for a State building project shall give the State agency for whose project the property was purchased a signed statement containing all of the following information:

    (1)        The date the property was purchased.

    (2)        The type of property purchased.

    (3)        The project for which the property was used.

    (4)        If the property was purchased in this State, the county in which it was purchased.

    (5)        If the property was not purchased in this State, the county in which the property was used.

    (6)        The amount of sales and use taxes paid.

    If the property was purchased in this State, the person shall attach a copy of the sales receipt to the statement. A State agency to whom a statement is submitted shall verify the accuracy of the statement.

    Within 15 days after the end of each calendar quarter, every State agency shall file with the Secretary a written application for a refund of taxes to which this subsection applies paid by the agency during the quarter. The application shall contain all information required by the Secretary. The Secretary shall credit the local sales and use tax refunds directly to the General Fund.

    (f)        through (h)  Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (i)         Repealed by Session Laws 1999-360, s. 5, for taxes paid on or after January 1, 2008.

    (j)         through (o)  Repealed by Session Laws 2010-166, s. 1.17, effective July 1, 2010.

    (p)        Not an Overpayment. Taxes for which a refund is allowed under this section are not an overpayment of tax and do not accrue interest as provided in G.S. 105-241.21.  (1957, c. 1340, s. 5; 1961, c. 826, s. 2; 1963, cc. 169, 1134; 1965, c. 1006; 1967, c. 1110, s. 6; 1969, c. 1298, s. 1; 1971, cc. 89, 286; 1973, c. 476, s. 193; 1977, c. south carolina state tax tracker, s. 1; 1979, c. 47; c. 801, ss. 77, 79-82; 1983, c. 594, s. 1; c. 891, s. 13; 1983 (Reg. Sess., 1984), c. 1097, s. 7; 1985, cc. 431, 523; 1985 (Reg. Sess., 1986), c. 863, s. 5; 1987, c. 557, ss. 8, 9; c. 850, s. 16; 1987 (Reg. Sess., 1988), c. 1044, s. 5; 1989, c. 168, s. 5; c. 251; c. 780, s. 1.1; 1989 (Reg. Sess., 1990), c. 936, s. 4; 1991, c. 356, s. 1; c. 689, s. 190.1(b); 1991 (Reg. Sess., 1992), c. 814, s. 1; c. 917, s. 1; c. 1030, s. 25; 1995, c. 17, s. 8; c. 21, s. 1; c. 458, s. 7; c. 461, s. 13; c. 472, s. 1; 1995 (Reg. Sess., 1996), c. 646, s. 6; 1996, 2nd Ex. Sess., c. 18, s. 15.7(a); 1997-340, s. 1; 1997-393, s. 2; 1997-423, s. 1; 1997-426, s. 5; 1997-502, s. 3; 1998-55, ss. 16, 17; 1998-98, s. 15; 1998-212, ss. 29A.4(a), 29A.14(i), 29A.18(b); 1999-360, ss. 4, 5(a), (b), 9; 1999-438, s. 14; 2000-56, s. 9; 2000-140, s. 92.A(c); 2001-414, s. 1; 2001-474, s. 7; 2003-416, ss. 18(b)-(e), 23; 2003-431, ss. 2, 3; 2003-435, 2nd Ex. Sess., s. 4.1; 2004-110, s. 5.1; 2004-124, s. 32B.1; 2004-170, s. 21(a); 2004-204, 1st Ex. Sess., s. 3; 2005-276, ss. 7.27(a), 7.51(a), 33.12; 2005-429, s. 2.12; 2005-435, ss. 32(a), 33(a)-(c), 61, 61.1; 2006-33, s. 6; 2006-66, ss. 24.6(a), (b), (c), 24.10(b), 24.13(b), 24A.1(a); 2006-162, ss. 9, 27; 2006-168, s. 3.1; 2006-252, ss. 2.2, 2.3; 2007-323, ss. 31.10(a), 31.20(b), 31.23(d); 2007-345, s. 14.6(a); 2007-491, s. 44(1)a; 2008-107, ss. 28.22(a), 28.23(a), (b); 2008-118, s. 3.10(a); 2008-154, s. 1; 2009-233, s. 1; 2009-445, ss. 13, 14(a); 2009-527, s. fast food that takes food stamps near me 2009-550, s. 4.1; 2010-31, s. 31.5(c), (d); 2010-91, s. 4; 2010-95, s. 4(a); 2010-166, s. 1.17; 2011-84, s. 1(b); 2011-330, s. 26(a); 2012-79, s. 2.11; 2013-316, s. 3.4(b); 2013-414, ss. 12, 42(a), 54(a); 2014-3, s. 8.2(a); 2014-20, s. 1; 2015-235, s. 1; 2016-5, s. 3.22(b); 2017-204, ss. 2.7(a), 2.9(b); 2018-5, s. 38.5(l); 2019-169, s. 3.3(n); 2020-58, s. 3.1(a).)

    Источник: https://www.ncleg.net/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-164.14.html

    Each ERA grantee has some flexibility to develop their rental assistance program to suit the needs of their local community, while complying with requirements outlined in their ERA financial assistance agreement, the ERA statute, and Treasury’s guidelines. These websites may include resources not funded with the ERA award issued by Treasury.

    Check the list to see if your city, county, Tribe, or Tribally Designated Housing Entity (TDHE) has a more specific ERA program website before applying through the state. In most cases, states encourage tenants and landlords to apply to the local ERA program in their area.

    Connecticut

    https://portal.ct.gov/DOH/DOH/Programs/UniteCT

    Administered by Connecticut Office of Policy and Management.

    Delaware

    https://decovidhousinghelp.com/

    Administered by Delaware State Housing Authority.

    District of Columbia

    https://stay.dc.gov/#apply

    Administered by District of Columbia.

    North Dakota

    http://www.nd.gov/dhs/info/covid-19/rent-bridge.html

    Administered by North Dakota Department of Human Services.

    Rhode Island

    https://www.rihousing.com/rentreliefri/

    Administered by State of Rhode Island.

    Vermont

    https://erap.vsha.org/

    Administered by State of Vermont - Office of the Treasurer.

    West Virginia

    https://www.wvhdf.com/programs/mountaineer-rental-assistance-program

    Administered by West Virginia State Executive Office.

    Administered by Office of the Governor - CNMI.

    Administered by Government of Guam - Department of Administration.

    Administered by Puerto Rico Department of Treasury.

    Administered by Government of the United States Virgin Islands.

    If you are tribal member or a member of a tribal community, please contact your tribe of affiliation for more information.

    Agua Caliente Band of Cahuilla Indians

    Ak-Chin Indian Community

    Akwesasne Housing Authority

    Alabama Quassarte Tribal Town

    Alabama-Coushatta Tribe of Texas

    Aleutian Housing Authority

    All Mission Indian Housing Authority

    Apache Tribe of Oklahoma

    Aroostook Band of Micmacs

    AVCP Regional Housing Authority

    Bad River Housing Authority wells fargo bank branch locations near me Housing Authority

    Baranof Island Housing Authority

    Native Village of Barrow

    Bay Mills Indian Community Housing Authority

    Bear River Band of the Rohnerville Rancheria

    Bering Straits Regional Housing Authority

    Big Sandy Rancheria Band of Western Mono Indians

    Big Valley Band of Pomo Indians

    Bishop Paiute Tribe

    Blackfeet Housing

    Bois Forte Resevation Tribal Council

    Bridgeport Indian Colony

    Bristol Bay Housing Authority

    Burns Paiute Tribe

    Caddo Nation of Oklahoma

    Campo Band of Mission Indians

    Catawba Indian Nation

    Cedarville Rancheria

    Chehalis Tribal Housing Athority

    Chemehuevi Indian Tribe

    Cherokee Nation

    Cheyenne and Arapaho Tribes

    Cheyenne River Housing Authority

    Chickahominy Indian Tribe

    Chickahominy Indian Tribe- Eastern Division

    Chickaloon Native Village

    Chickasaw Nation

    Chippewa Cree Housing Authority

    Chitimacha Tribe of Louisiana

    MOWA Choctaw Housing Authority

    Choctaw Housing Authority

    Housing Authority of Choctaw Nation of Oklahoma

    Citizen Potawatomi Nation

    Cocopah Indian Housing and Development

    Coharie Intra Tribal Council, Inc.

    Colville Indian Housing Authority

    Comanche Nation Housing Authority

    Conf. Tribes Coos, Lower Umpqua & Siuslaw Indians

    Confederated Tribes of Grand Ronde Hsg Dept

    Confederated Tribes of Siletz Indians

    Cook Inlet Housing Authority

    Copper River Basin Regional Housing Authority

    Coquille Indian Housing Authority

    Cow Creek Band of Umpqua Tribe of Indians

    Cowlitz Indian Tribal Housing

    Coyote Valley Band of Pomo Indians

    Crow Creek Housing Authority

    CTUIR-Housing Department

    Delaware Nation

    Delaware Tribe of Indians

    Dry Creek Rancheria Band of Pomo Indians

    Duck Valley Housing Authority

    Eastern Band of Cherokee Indians

    Eastern Shawnee Tribe of Oklahoma

    Eastern Shoshone Housing Authority

    Eklutna Native Village

    Enterprise Rancheria Indian Housing Authority

    Native Village of Eyak

    Fallon Paiute-Shoshone Tribe

    Flandreau Santee Sioux Tribe

    Fond du Lac Band of Lake Superior Chippewa

    Fort Belknap Tribal Housing Authority

    Fort Berthold Housing Authority

    Fort Hall Housing Authority

    Fort Independence Indian Community of Paiute India

    Fort Peck Housing Authority

    Native Village of Fort Yukon

    Gila River Indian Community

    Goshute Housing Athority

    Grand Portage Band of Lake Superior Chippewa

    Grand Traverse Band of Ottawa and Chippewa Indians

    Greenville Rancheria

    Haliwa-Saponi Indian Tribe

    Hannahville Indian Community

    Havasupai Tribe

    Ho-Chunk Housing & Community Development Agency

    Hoopa Valley Housing Authority

    Hopi Tribe

    Houlton Band of Maliseet Indian Housing Authority

    Hualapai Indian Tribe

    Iliamna Village Council

    Indian Township Tribal Govt

    Interior Regional Housing Authority

    Ione Band of Miwok Indians

    Housing Authority of the Iowa Tribe of KS & NE

    Isleta Pueblo Housing Authority

    Jamestown S'Klallam Tribe

    Kalispel Tribe of Indians

    Karuk Tribe Housing Authority (TDHE, Karuk Tribe)

    Kashia Band of Pomo Indians

    Housing Authority of the Kaw Tribe

    KBIC Housing Department

    Kenaitze-Salamatoff TDHE

    Ketchikan Indian Corporation

    Kialegee Tribal Town

    Kickapoo Housing Authority

    Kickapoo Traditional Tribe of Texas

    HA of the Kickapoo Tribe of Oklahoma

    Kiowa Tribe

    Kodiak Island Housing Authority

    Native Village of Kotzebue

    Native Village of Kwinhagak

    Lac Courte Oreilles Housing Authority

    Lac du Flambeau Chippewa Housing Authority

    Lac Vieux Desert Band of Lake Superior South carolina state tax tracker

    Leech Lake Band of Ojibwe

    Little River Band of Ottawa Indians

    Little Shell Tribe

    Little Traverse Bay Bands of Odawa Indians

    Lone Pine Paiute Shoshone Tribe

    Lower Brule Housing Authority

    Lower Elwha Klallam Tribe

    Lower Sioux Indian Housing Authority

    Lumbee Tribe of North Carolina

    Lummi Indian Business Council

    Makah Tribe

    Mashantucket Pequot Tribal Nation

    Mashpee Wampanoag Tribe

    Menominee Indian Tribe of Wisconsin

    Mesa Grande Band of Mission Indians

    Mescalero Apache Tribe

    Metlakatla Housing Authority

    Miami Tribe of Oklahoma

    Mille Lacs Band of Ojibwe

    Modoc Housing Authority

    The Mohegan Tribe of Indians of Connecticut

    Monacan Indian Nation

    Muckleshoot Housing Authority

    Muscogee (Creek) Nation

    Nambe Pueblo Housing Entity

    Nansemond Indian Nation

    Narragansett Indian Tribe

    Источник: https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-assistance-program/program-index
    peoples south bank panama city fl Stimulus Check Update: The states providing financial support for citizens

    With the growing presence of the Omicron variant in the United States, the needs of residents, as well as businesses, for more economic support continue to increase.

    Thousands of people have had to leave their jobs, but not all states have the same rules for providing stimulus checks to their population.

    Stimulus checks have come to the america first credit of millions of people in the United States during the COVID-19 pandemic, but these payments from federal government have now stopped and instead it is state governments who are now responsible for providing their citizens with financial aid packages. Many people are left wondering what benefits are on offer where they live, as some states are offering a fourth stimulus check while other states have alternative options.

    The financial support available in the USA goes beyond stimulus checks thanks to tax breaks, extended benefits programs, unemployment benefits increases, Child and Dependent Care Tax Credit and other creative initiatives in certain states.

    Our comprehensive guide of all of the aid available in each of the United States' 50 states will make life slightly easier, as you'll be able to quickly see where stimulus checks are being prepared and how much money is being given out. We will also tell you how to qualify and apply for the payments.

    Stimulus Checks Updates - Latest Stimulus news

    A number of states have already sent out fourth stimulus checks, while others are preparing to bring in new legislation that will help Americans this January. With 2022 now here, each state is already planning ahead for their future financial aid plans.

    From Alabama to Wyoming, here is our comprehensive state-by-state guide of the stimulus checks and payments offered to citizens and where.

    Alabama Stimulus

    In the state of Alabama, the likelihood of another stimulus check is not high. The state government launched the 'Altogether' campaign, but this isn't providing residents or business with much COVID-19 relief. Updates from the Alabama state government are scarce, with the latest news out of the state being that Gov. Kay Ivey has signed into law numerous bills that would pave the way for the state to start the construction of new prisons using federal aid money

    Want to know more? Find out the latest news about the Alabama Stimulus

    Alaska Stimulus

    Alaska Governor Mike Dunleavy wants to transfer the additional revenues the state earned in November from increased oil production to the pockets revenues, saying "it's entirely within our capacity to help residents manage their bills with a supplemental PFD of 1,236 dollars". PFD stands for Permanent Fund Dividend and the state government is pushing for this, in order to help families. The state is also looking to help residents with their winter heating bills.

    Arizona Stimulus

    In Arizona, there's bad news as there's south carolina state tax tracker sign of the state offering a new form of financial aid amid COVID-19, with Governor Doug Ducey set to use federal money to encourage people to find employment rather than paying people not to work. The state's Back to Work Program is offering a one-off 1,000 dollar payment for unemployed persons who accept part-time work and 2,000 dollars to any unemployed person who takes on a full-time post.

    Arkansas Stimulus

    Arkansas has even gone to court in a legal battle against its own residents after ending federal unemployment benefits worth 300 dollars per week early. There were 26 states that ended this support early and Arkansas was one of them, suggesting this isn't a state keen to give our money to its citizens. But, Arkansas is providing the Supplemental Nutrition Assistance Program (SNAP) initiative, which offers support for low-income families when it comes to buying food.

    Want to know more? Find out the latest news about the Arkansas Stimulus

    California Stimulus - Golden State Stimulus II

    California is the state that has been the most helpful to its citizens so far, launching the Golden State Stimulus in two parts: Golden State Stimulus I and Golden State Stimulus II. The checks of Golden State Stimulus II were for between 600 dollars and 1,100 dollars and should have been received by October 31. But, some of those who filed taxes late or who were due to receive paper checks might instead receive their new stimulus check in December.

    Want to know more? Find out the latest news about the California Stimulus

    Colorado Stimulus

    Colorado still has a range of programs for those in need of financial assistance. As the state government put it, "Despite the arrival of COVID-19 vaccines, the pandemic and its economic consequences continue to affect Colorado and we recognize that Coloradans still need human services". On the state government website, there are links for people to apply for: cash assistance (TANF), child care assistance, employment assistance, energy assistance (LEAP) and food assistance (SNAP).

    Connecticut Stimulus

    Connecticut's "Back to Work" plan involved the provision of a 1,000 dollar check to eligible applicants who got back into the workforce after eight weeks off of unemployment. This was announced by Governor Ned Lamont in September 2021 and still applies in December 2021.

    Delaware Stimulus

    Delawareans aren't receiving stimulus checks this December, but the state has spent 50 million dollars of federal stimulus money on job training for unemployed people and students, deciding that getting people back to work is the best economic stimulus.

    Florida Stimulus

    In Florida, there was a fourth stimulus check, of a 1,000 dollar payment. But, this was just for certain employees, such as teachers and first responders. These one-time payments for workers in Florida were a thank you to those who stepped capital one 360 login auto during the pandemic.

    Georgia Stimulus

    Georgia is another state that has looked after educators. The plan was for full-time teachers and administrators to pocket 1,000 dollars and part-time teachers to take 500 dollars. Payments were also expected for pre-K educators.

    Hawaii Stimulus

    In Hawaii, lawmakers sought to offer 2,200 dollars to teachers, yet it was vetoed by Governor David Ige, as he said that lawmakers didn't have the authority to instruct the Department of Education on how to utilise federal money. But, Ige has looked to help Hawaii residents through other payments and his island's government will use federal funds to offset some everyday costs for Hawaiians, such as in education.

    Idaho Stimulus

    In Idaho, taxpayers received a one-time tax refund of 50 dollars. But, this was just a one-time payment and is already long forgotten by residents who had hoped for a larger payment. Idaho was also one of the first states to withdraw from the federal unemployment benefits, so it has been tough there.

    Illinois Stimulus

    In Illinois, there were never any plans for a state-level stimulus check. But, the state has been generous with several of the other benefits, such as unemployment benefits, child tax credit and earned income tax credit.

    Indiana Stimulus

    Indiana governor Eric Holcomb ended unemployment benefits early, doing so on June 19. That was well ahead of the September 6 end date that was written in the American Rescue Plan. Jobseekers in Indiana took action against the state and a legal battle broke out. After much toing and froing, the end result was that Indiana kept paying federal unemployment benefits to those eligible until the federal end date, reluctantly. But, this isn't a state looking to provide much financial aid, if it can be avoided.

    Iowa Stimulus

    From the start, there were no plans in Iowa for a fourth stimulus check to be paid out at the state level. This was also one of the first states to pull out of the federal unemployment programs.

    Kansas Stimulus

    According to Internal Revenue Service records, the state of Kansas either refused, paid back or failed to cash over 17 million dollars in stimulus checks (12,921 checks). However, there is currently no new information on whether Kansas will be offering further stimulus checks.

    Kentucky Stimulus

    A rise in unemployment in Kentucky led to non-concrete talk of a new round of stimulus payments, but there is already good news in the state as a result of the cost-of-living adjustment of 5.9 percent next year, which is the largest increase since 1982. With 1,009,092 Kentucky residents receiving Social Security benefits at the last count, many Kentucky residents will receive a financial boost this way.

    Want to know more? Find out the latest news about the Kentucky Stimulus

    Louisiana Stimulus

    Louisiana has suffered not only from the coronavirus but also from Hurricane Ida. As such, there is financial support for those in Louisiana. The Red Cross has worked to get emergency financial assistance to residents whose homes were severely impacted by Hurricane Ida, while survivors may be eligible for a one-time payment per household of 500 dollars from the government, as well as support for temporary housing.

    Maine Stimulus

    Maine is one of the states not planning another round of stimulus payments before the end of 2021.

    Maryland Stimulus

    Maryland was one of the most generous states in terms of coronavirus relief payments, with no state or local taxes levied on unemployment benefits. The state also gave out a stimulus check between 300 dollars and 500 dollars for those who filed for earned income tax credit. Plus, some 700m dollars were set aside for farmworkers and meat packers.

    Massachusetts Stimulus

    It seems that Massachusetts does not have another stimulus payment coming, with much of the coronavirus relief money in recent months having gone towards areas such as housing.

    Michigan Stimulus

    In a bid to boost the locals' economic situation in Michigan, the state sent 500 dollar hazard pay bonuses to their teachers. But, there was controversy as lawmakers also used the coronavirus relief funds to pay themselves these hazard pay bonuses, which they had to then return.

    Minnesota Stimulus

    It has just been reported in Minnesota that the state didn't actually lose any tax money during the coronavirus pandemic. This means there is a huge surplus and state legislators are working out what to spend this one. Some are calling for infrastructure investment, while Minnesotans hope there could be another stimulus check.

    Mississippi Stimulus

    Mississippi was one of the first states where the unemployment benefits stimulus payments ended early and there are currently no plans for more stimulus checks to be paid out. The conversation right now is instead on how to spend the 1.8 billion dollars from the American Rescue Plan.

    Want to know more? Find out the latest news about the Mississippi South carolina state tax tracker Stimulus

    Missouri residents haven't had much financial support, compared to other states. This was even one of the first states to end the federal unemployment benefits program.

    Montana Stimulus

    In Montana, state officials decided early on not to provide more stimulus checks, instead using coronavirus funding for local infrastructure projects, including 86 water and sewer projects around the state.

    Nebraska Stimulus

    In November of 2021, Nebraska's unemployment rate was just 2.2 percent. That's the lowest of all states, so there is little pressure on state lawmakers to send out more stimulus checks.

    Nevada Stimulus

    Nevada received a lot of federal funds, but this isn't going on a fourth stimulus check. But, the Child Tax Credit sees between 3,000 and 3,600 dollars per child handed to almost all working families in Nevada. Half of the credit is going out in monthly payments, which started going out in July and will continue until December 2021, while the remaining half will be given through 2021 tax refunds. The state of Nevada is doing very well in terms of its response from the COVID-19 pandemic, with the gaming industry in the state bringing in around a billion dollars a month, although they recognise that once stimulus checks are a thing of the past this may decrease.

    New Hampshire Stimulus

    An American family of three with no income in New Hampshire receives a grant worth 1,086 dollars per month. That is the main financial aid at this time.

    New Jersey Stimulus

    A fourth stimulus check is not expected in New Jersey, but residents could be entitled for south carolina state tax tracker dollar tax rebates.

    4th Stimulus Check Update: The states providing financial support for citizens

    New Mexico Stimulus

    Stimulus check payments were due by the end of November in New Mexico, as the state was providing stimulus checks to more than 4,000 low-income residents. They could collect up to 750 dollars in financial support. People could still apply as recently as October, but now that deadline has passed.

    New York Stimulus

    New York has taken some alternative approaches to supporting residents through this difficult time. Governor Kathy Hochul has brought in a higher Supplemental Nutrition Assistance Program (SNAP) payment as of October, for example. In New York, there is also a 2.1 billion dollar fund for undocumented workers who were unable to claim financial aid via the federal stimulus. And, the state will distribute 100m dollars to workers in tourism-related jobs that have disappeared, starting from November.

    North Carolina Stimulus

    There is currently no new information out of North Carolina regarding stimulus payments and other forms of financial aid.

    North Dakota Stimulus

    In August 2021, the US Department of Education gave the green light to North Dakota to use its American Rescue Plan funds to support K-12 schools and students, with 101m dollars allocated to the state in this area. Some payments took time to come out, though, and some of those eligible are still waiting.

    Ohio Stimulus

    There are no plans for a fourth stimulus check in Ohio, although the state has organised a number of alternative initiatives to help residents and these can be found on the state's website.

    Oklahoma Stimulus

    Oklahoma's approach was to try to ease unemployment numbers, which is why the state offered a one-time payment of 1,200 dollars to those who got off unemployment benefits and back to work.

    Oregon Stimulus

    There have been no new updates since August on COVID-19 related relief funds for Oregon residents.

    Pennsylvania Stimulus

    Pennsylvania hasn't offered residents new stimulus payments. Considering the state reportedly has 7bn dollars in unspent federal funds, this is causing some anger.

    Rhode Island Stimulus

    Workers in Rhode Island were hoping for a fourth stimulus check of 1,400 dollars for Social Security recipients. Despite online campaigns, it has not come to fruition.

    South Carolina Stimulus

    Through Joe Biden's American Rescue Plan Act, 8.8bn dollars was allocated to South Carolina. A lot of that money will go to education, but there is still some coronavirus relief money that hasn't yet been allocated. "We've got a lot of money we can use and we're in a great position to make some big steps, some transformative steps," said Governor Henry McMaster.

    South Dakota Stimulus

    South Dakota was the only state that chose not to receive the federally funded 300 dollar weekly unemployment benefit, in the form of the Lost Wages Assistance, which was issued for up to six weeks starting in August.

    Tennessee Stimulus

    In Tennessee, there have been a fresh round of payments, but only to some workers. A bill was passed by the Tennessee state legislature to give teachers hazard pay to show appreciation to educators during the pandemic. Full-time teachers were to get 1,000 dollars and part-time teachers will 500 dollars. These checks are due to south carolina state tax tracker received before the end of 2021, so these checks should arrive in December if they haven't already.

    Texas Stimulus

    Nothing state-wide has been confirmed, but some school districts are increasing their teachers' pay. For example, Fort Worth and Arlington will increase the pay of district employees by four percent. Denton and Mansfile will increase pay by two percent, while Denton employees will also be given a bonus of 500 dollars.

    Utah Stimulus

    In July, it was announced that Utah households received the most valuable stimulus checks in the third round of payments, with the average check worth 2,784 dollars. That, plus the fact that the state had the second-lowest unemployment rate in November 2021, of 2.9 percent, means no more stimulus checks are planned.

    Vermont Stimulus

    It might not be a normal stimulus check as we've come to know them, but there is money to be made in Vermont for those who relocate to the state. The new worker relocation grants will reimburse up to 7,500 dollars to those who moved to the state after July 1 of 2021, while this money will also be available for those who move to the state as remote workers as of February of 2022.

    Virginia Stimulus

    There are no state-wide plans for a new stimulus check, but one small town in Virginia is planning to give their residents some more money themselves.

    Washington Stimulus

    Despite calls for a fourth round of checks in Washington, the state has cooled talks of such a possibility.

    West Virginia Stimulus

    In West Virginia, there were thousands of stimulus checks that were left unclaimed. The state government pushed for people to check their eligibility and it is still possible to do so. Elsewhere, the state government is focusing on helping residents in serious need through emergency housing vouchers.

    Want to know more? Find out the latest news about the West Virginia Stimulus

    Wisconsin Stimulus

    Wisconsin brought in the Wisconsin Emergency Rental Assistance (WERA) program earlier in 2021, while the state also has an Emergency Assistance program that could see in-need families given a one-off payment.

    Wyoming Stimulus

    The likelihood of another stimulus check is not high in Alabama. The state government launched the 'Altogether' campaign, but this isn't providing residents or business with much COVID-19 relief. Updates from the Alabama state government are scarce, with the latest news out of the state being that Gov. Kay Ivey has signed numerous bills into law that would pave can i receive money on cash app without debit card way for the state to start the construction of new prisons using federal aid money.


    Источник: https://www.marca.com/en/lifestyle/us-news/2022/01/12/61ded065ca4741795f8b458e.html

    How do I track my South Carolina tax refund?

    You can track the progress of your refund at South Carolina's Income Tax Refund Status page. According to the South Carolina Department of Revenue, refunds are typically issued 6–8 weeks after filing.

    Note: The state will ask you to enter the exact amount of your expected refund in whole dollars. You can find this by logging in to TurboTax. If you're using the mobile app, you may need to scroll down to find your refund amount.

    The refund date you'll see doesn't include the days it may take for your financial institution to process a direct deposit or for a paper check to arrive in the mail. If you're concerned, contact the South Carolina Department of Revenue.

    As much as we would like to help, TurboTax does not distribute refunds, as only the IRS or your state tax agency can legally do so.

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    Источник: https://ttlc.intuit.com/community/refund-status/help/how-do-i-track-my-south-carolina-tax-refund/00/26593

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