Taxation; income, max tax on boats, job development credits

AN ACT TO AMEND SECTION 12-6-3775, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO A SOLAR ENERGY INCOME TAX CREDIT, SO AS TO PROVIDE FOR CERTAIN PASS THROUGH PROVISIONS, TO REPEAL SECTION 4 B. OF ACT 77 OF 2019 RELATING TO THE REPEAL OF SECTION 12-6-3775; BY ADDING SECTION 12-36-922 SO AS TO PROVIDE FOR CERTAIN ACCOMMODATIONS TAX RETURN REQUIREMENTS; TO AMEND SECTION 12-36-2110, RELATING TO THE MAXIMUM TAX, SO AS TO ADD WATERCRAFT MOTORS; BY ADDING SECTION 12-6-3710 SO AS TO PROVIDE FOR INCOME TAX CREDITS FOR CERTAIN EMPLOYERS; TO AMEND SECTION 12-10-30, RELATING TO ENTERPRISE ZONE ACT DEFINITIONS, SO AS TO DEFINE "RELATED PERSON"; TO AMEND SECTION 12-10-80, RELATING TO JOB DEVELOPMENT CREDITS, SO AS TO ALLOW A QUALIFYING BUSINESS TO DESIGNATE CERTAIN RELATED PERSONS TO DETERMINE WHETHER CERTAIN QUALIFICATIONS ARE MET. - ratified title