Energy Efficient Manufactured Homes Incentive Tax Credit (South Carolina)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place South Carolina

Name Energy Efficient Manufactured Homes Incentive Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Custom/Others pending approval, Manufactured homes
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount 750

Carryover Provisions None




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.
Start Date 2009-07-01


















Program Administrator South Carolina Energy Office
Website http://www.energy.sc.gov/index.aspx?m=1&t=5&h=789
Date added to DSIRE 2008-12-11
Last DSIRE Review 2012-09-12



References DSIRE[1]


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 Mobile Home 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.


Incentive Contact

Contact Name Public Information
Department South Carolina Energy Office

Address 1200 Senate Street
Address 2 408 Wade Hampton Building
Place Columbia, South Carolina
Zip/Postal Code 29201
Phone (803) 737-8030
Phone 2 (800) 851-8899


Website http://www.energy.sc.gov/
Contact Name Taxpayer Assistance
Department South Carolina Department of Revenue

Address 301 Gervais Street
Address 2 P.O. Box 125
Place Columbia, South Carolina
Zip/Postal Code 29214
Phone (803) 898-5709



Website http://www.sctax.org
     

Authorities (Please contact the if there are any file problems.)

Authority 1: S.C. Code § 48-52-870
Date Effective 2009-07-01

Expiration Date 2019-07-01

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"