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The South Carolina Pass-Through Entity Tax Election: Info for Medical Practice Owners as of 2026
Tax Matthew Morris 7/22/26 Tax Matthew Morris 7/22/26

The South Carolina Pass-Through Entity Tax Election: Info for Medical Practice Owners as of 2026

Most established medical practice owners are right back at a $10,000 SALT cap. South Carolina's entity-level election can make the state tax you already pay federally deductible, but a personal services rule shrinks the benefit for many physicians. Here's how the election works and who should take a closer look.

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