3.0 CPE credits • Taxes

Covers South Carolina individual and business income tax issues for 2025 returns, including nexus, P.L. 86-272, UDITPA concepts, SALT limitation and pass-through entity planning, apportionment and allocation, multi-entity tax situations, education/529-related state issues, audit risk, and recent legal updates.

Course code: SCSALT25. Passing score: 70%.

Skill Level: Beginner