The High Growth Small Business Job Creation Act, also known as the Angel Investor Act, provided tax credits to angel investors who made qualified investments in qualified businesses. The Act was repealed on December 31, 2025. For any questions regarding tax credits under the Act, please contact the South Carolina Department of Revenue.

Reporting

You may review the 2024 listing of qualified businesses registered with the Secretary of State (PDF) or the 2024 aggregated statewide report of qualified businesses (PDF). You may also use the Secretary of State’s online corporation search engine to look up a business by name to see if it has previously been registered as a qualified business.