(A) The Energy Efficient Manufactured Homes Incentive Program is established to provide financial incentives for the purchase and installation of energy efficient manufactured homes in South Carolina. Any person who purchases a manufactured home designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy saving efficiency requirements or which has been designated as meeting or exceeding such requirements under each agency's ENERGY STAR program from a retail dealership licensed by the South Carolina Manufactured Housing Board for use in this State is eligible for a nonrefundable income tax credit equal to seven hundred fifty dollars. The credit may be claimed beginning July 1, 2009, and no later than July 1, 2024.
(B) The South Carolina Energy Office shall adopt rules pursuant to this article to develop tax credit applications and administer the issuance of tax credits and must track and report on the fiscal and energy impacts of this program.
HISTORY: 2008 Act No. 354, Section 2, eff July 1, 2009; 2020 Act No. 138 (S.76), Section 1, eff May 26, 2020.
Code Commissioner's Note
Pursuant to the direction of the Code Commissioner, "this article to" was added in subsection (B).
Effect of Amendment
2020 Act No. 138, Section 1, in (A), in the third sentence, substituted "July 1, 2024" for "July 1, 2019".
Structure South Carolina Code of Laws
Title 48 - Environmental Protection and Conservation
Chapter 52 - Energy Efficiency
Section 48-52-10. Short title.
Section 48-52-210. Policy and purpose.
Section 48-52-220. "Renewable energy resources" defined.
Section 48-52-410. State Energy Office established; purpose.
Section 48-52-420. Duties of State Energy Office.
Section 48-52-425. Limitation on amount school districts must spend on energy conservation.
Section 48-52-430. Annual state energy action plan.
Section 48-52-450. Consolidation of energy-related offices and programs.
Section 48-52-460. Effect of government restructuring on placement of State Energy Office.
Section 48-52-470. Funding for State Energy Office.
Section 48-52-610. Energy efficiency standards for state buildings.
Section 48-52-630. Energy conservation savings; division; reinvestment.
Section 48-52-650. Revolving loan fund for energy conservation measures.
Section 48-52-670. Guaranteed energy, water, or wastewater savings contracts.
Section 48-52-800. Citation of article.
Section 48-52-810. Definitions.
Section 48-52-825. Adoption of current facility energy efficiency rating system.
Section 48-52-830. Certification standards for major facility projects.
Section 48-52-860. Annual report; contents.
Section 48-52-870. Purpose of program; adoption of rules.
Section 48-52-910. Implementation of conservation measures by agencies; audit; reports.