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Energy Efficient Manufactured Homes Incentive Tax Credit

Eligibility 
Residential
Program Info
Start Date 

7/1/2009

State 
South Carolina
Program Type 
Personal Tax Credit
Rebate Amount 

750

Provider 
South Carolina Energy Office

During the 2008 legislative session, South Carolina legislators passed [http://www.scstatehouse.gov/sess117_2007-2008/bills/1141.htm 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 [http://www.mhisc.com/ 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.

Other Information 

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.