| Implementing Sector: | State |
| Category: | Financial Incentive |
| State: | South Carolina |
| Incentive Type: | Personal Tax Credit |
| Web Site: | http://www.energy.sc.gov/lpage?m=701 |
| Administrator: | South Carolina Energy Office |
| Start Date: | 07/01/2009 |
| Expiration Date: | 07/01/2019 |
| Eligible Efficiency Technologies: | Custom/Others pending approval, Other EE |
| Name: | S.C. Code § 48-52-870 |
| Effective Date: | 7/1/2009 |
| Expiration Date: | 7/1/2019 |
During the 2008 legislative session, South Carolina legislators passed SB 1141, creating the Energy Efficient Manufactured Homes Incentive Program, effective July 1, 2009. This bill created an income tax credit, with the goal of encouraging consumers to purchase energy efficient manufactured homes.
To qualify for the nonrefundable $750 tax credit, an individual must purchase either: 1) a manufactured home that meets or exceeds the U.S. Environmental Protection Agency's and the U.S. Department of Energy's energy-saving efficiency requirements; or 2) a manufactured home that meets or exceeds energy efficiency requirements under the ENERGY STAR program. In addition, the individual must purchase the home from a retail dealership licensed by the South Carolina Manufactured Housing Board and use the manufactured home in South Carolina.
The South Carolina Energy Office has developed tax credit applications which are given to customers by the manufactured home dealers and are also available on the Manufactured Housing Institute of S.C. website. The approved form must be submitted with paper tax forms, or retained with other tax documents by electronic filers. This credit is slated to expire July 1, 2019.
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