We welcome Rachel Horton to our 2020 Summer Associates Class! Rachel is a 2L at Duke University School of Law where she is involved in the Duke Law North Carolina Club, the Duke Law Innocence Project, the Women’s Law Student Association, the Business Law Society, and the Animal Legal Defense Fund. Rachel received her undergraduate degree from the College of Charleston, summa cum laude, and spent five years teaching in North Carolina high schools before attending law school.
South Carolina Introduces Income Tax Credit for Recreational Trail Easements
Effective May 13, 2024, South Carolina has introduced a one-time income tax credit for those who encumber their property with a perpetual recreational trail easement.