Solar & Battery Regulation & Incentive Programs

Energy Efficient Manufactured Homes Incentive Tax Credit

Program Overview


Category:
Financial Incentive
Program Type:
Personal Tax Credit
Implementing Sector:
State
State:
South Carolina
Eligible Storage Technologies:
Custom/Others pending approval, Other EE
Website:
http://www.energy.sc.gov/lpage?m=701
Incentive Amount:
$750
Equipment Requirements:
Home must either be Energy Star manufactured home or meet the U.S. Environmental Protection Agency's and the U.S. Department of Energy's energy-saving efficiency requirements.
Home must be purchased from a licensed South Carolina Manufactured Housing Board retailer and used within the state.
Carryover Provisions:
None
Administrator:
South Carolina Energy Office
Applicable Sectors:
Residential
Start Date:
07/01/2009
Expiration Date:
07/01/2019
Last Updated:
05/04/2015

Eligibility Criteria

EligibilitySectorsTechnologies
max $750.0000
Residential
Custom/Others pending approval
Other EE

Summary

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.

 

 

 


Authorities

NameEnacted DateEffective DateExpired Date
S.C. Code § 48-52-8707/1/20097/1/2019