{"id":3016,"date":"2017-08-23T14:26:39","date_gmt":"2017-08-23T18:26:39","guid":{"rendered":"http:\/\/www.namonarchs.org\/?p=3016\/"},"modified":"2022-03-30T17:13:58","modified_gmt":"2022-03-30T21:13:58","slug":"conservation-tax-credit-program","status":"publish","type":"post","link":"https:\/\/www.namonarchs.org\/fr\/programmes-incitatifs\/conservation-tax-credit-program\/","title":{"rendered":"Conservation Tax Credit Program"},"content":{"rendered":"<p>Le <em>Conservation Tax Credit Program<\/em> (programme de cr\u00e9dits d\u2019imp\u00f4t pour la conservation) du <em>South Carolina Department of Revenue<\/em> (SCDR, minist\u00e8re du Revenu de la Caroline du Sud) vise \u00e0 offrir des incitatifs fiscaux aux propri\u00e9taires fonciers priv\u00e9s qui font don de terres ou de servitudes de conservation admissibles \u00e0 un \u00ab\u00a0organisme de conservation admissible\u00a0\u00bb, en vue de promouvoir l\u2019intendance des terres dans l\u2019\u00c9tat.<\/p>\n<p>Ce programme fait partie de la <em>Conservations Incentive Act<\/em>, loi qui permet aux contribuables qui ont droit \u00e0 une d\u00e9duction d\u2019imp\u00f4t f\u00e9d\u00e9ral pour don de bienfaisance parce qu\u2019ils ont fait don de terres aux fins de conservation ou ont fait une contribution admissible (servitude de conservation) apr\u00e8s le 31 mai 2001, de demander un cr\u00e9dit d\u2019imp\u00f4t sur le revenu \u00e9gal \u00e0 25 % de la valeur totale du don (SCDR, 2008). Le cr\u00e9dit ne peut pas d\u00e9passer 250 $[US] par [segment de 0,4 hectare (1 acre)] de terres vis\u00e9es, et le cr\u00e9dit total utilis\u00e9 par un contribuable ne peut pas d\u00e9passer 150\u00a0000 $[US] (ce montant \u00e9tait de 52\u00a0500 $US par an en 2012) (SCLSA, 2011). Les cr\u00e9dits de conservation non utilis\u00e9s peuvent \u00eatre report\u00e9s jusqu\u2019\u00e0 ce qu\u2019on les utilise, et peuvent \u00eatre vendus, donn\u00e9s ou transf\u00e9r\u00e9s, avec ou sans contre-prestation, \u00e0 un autre contribuable apr\u00e8s que le SCDR aura \u00e9t\u00e9 avis\u00e9 par \u00e9crit et aura approuv\u00e9 le transfert (SCDR, 2008).<\/p>\n<ul>\n<li>South Carolina Legislative Services Agency (SCLSA). <em>Bill Amendment<\/em>, 2011. <a href=\"http:\/\/www.scstatehouse.gov\/query.php?search=DOC&amp;searchtext=Ann%25&amp;category=LEGISLATION&amp;session=0&amp;conid=7054704&amp;result_pos=2100&amp;keyval=1190146&amp;numrows=50\">www.scstatehouse.gov\/query.php?search=DOC&amp;searchtext=Ann%25&amp;category=LEGISLATION&amp;session=0&amp;conid=7054704&amp;result_pos=2100&amp;keyval=1190146&amp;numrows=50<\/a><\/li>\n<li>State of South Carolina Department of Revenue (SCDR). <em>SC Revenue Procedure #08-1<\/em>, 2008. <a href=\"http:\/\/www.conservesc.com\/documents\/SCTaxRevenueBulletin041508.pdf\">www.conservesc.com\/documents\/SCTaxRevenueBulletin041508.pdf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le Conservation Tax Credit Program (programme de cr\u00e9dits d\u2019imp\u00f4t pour la conservation) du South Carolina Department of Revenue (SCDR, minist\u00e8re du Revenu de la Caroline du Sud) vise \u00e0 offrir des incitatifs fiscaux aux propri\u00e9taires fonciers priv\u00e9s qui font don de terres ou de servitudes de conservation admissibles \u00e0 un \u00ab\u00a0organisme de conservation admissible\u00a0\u00bb, en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[457,454],"tags":[869],"class_list":["post-3016","post","type-post","status-publish","format-standard","hentry","category-allegement-fiscal","category-programmes-incitatifs","tag-allegement-fiscal","agency_type-etatique","publication_type-site-web","country-etats-unis","region-southeast-fr","organization-ministere-du-revenu-de-la-caroline-du-sud","languages-anglais"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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