South Carolina Expired Incentives and Laws

Expired State Incentives

Alternative Fuel Vehicle (AFV) Sales Tax Rebate

Expired: 08/01/2008
Beginning July 1, 2008, a $300 sales tax rebate may be applied to in-state purchases of the following: flexible fuel vehicles (FFVs) capable of operating on E85 motor fuel; hydrogen fuel cell vehicles; electric vehicles, hybrid electric vehicles; plug-in hybrid electric vehicles (PHEVs); and vehicles with a U.S. Environmental Protection Agency city fuel economy rating of at least 30 miles per gallon. Additionally, a sales tax rebate up to $500 has been established for the purchase of equipment that results in the conversion of a conventional hybrid electric vehicle to a PHEV, or for equipment to convert a conventional vehicle to operate on propane, compressed natural gas, liquefied natural gas, hydrogen, or E85. These rebates only apply to vehicles and equipment purchased prior to July 1, 2013. (Reference Senate Bill 243, 2007, and South Carolina Code of Laws 12-63-20)

Plug-In Hybrid Electric Vehicle (PHEV) Tax Credit

Expired: 08/01/2008
For taxable years beginning after 2007 and before 2011, an income tax credit of $2,000 is available for the in-state purchase or lease of a PHEV. For the purpose of this incentive, a PHEV is a vehicle that shares the same benefits as an internal combustion and electric engine with an all-electric range of not less than nine miles. (Reference Senate Bill 243, 2007, and South Carolina Code of Laws 12-63-20)

Biodiesel Production Tax Credits

Expired: 09/01/2007
For tax years beginning after December 31, 2005, there are business or personal income tax credits of a) $0.20 for each gallon of biodiesel motor fuel produced mostly from soybean oil and sold, and b) $0.30 for each gallon of biodiesel motor fuel a majority of which is produced from feedstock other than soybean oil and sold, up to a maximum of three million gallons per year from each facility, for a maximum of five years for each facility. Credits are available for not more than one facility in each county in any calendar year, with priority given to the first facility in a county that produces biodiesel motor fuel using soybean oil as the feedstock. Credits are available to individuals or businesses without regard to a “per county” limitation. These credits may be carried forward for up to three years. Payments must be made upon compliance with verification procedures set forth by the Department of Agriculture. (Reference House Bill 4810, 2006)

Expired State Laws and Regulations

There are currently no expired state laws and regulations for South Carolina.

Expired Utilities/Private Incentives

There are currently no expired utility or private incentives for South Carolina.