South Carolina State Tax Credits for Solar Projects

South Carolina offers a tax credit equal to equal to twenty-five percent of the cost, including the cost of installation, of a solar energy property. The property must be located on one of the following: (i) the Environmental Protection Agency’s National Priority List; (ii) the Environmental Protection Agency’s National Priority List Equivalent Sites; (iii) a list of related removal actions, as certified by the Department of Health and Environmental Control; (iv) land that is subject to a Voluntary Cleanup Contract with the Department of Health and Environmental Control as of December 31, 2017 or to corrective action under the Federal Resource Conservation and Recovery Act of 1976; or (v) land that is owned by the Pinewood Site Custodial Trust.