Funding Resources

SC Landfill Methane Tax Credit
Type of Incentive	Tax
Eligible States	SC
Eligible Technology	Backpressure Turbine, Boiler, Combustion Turbine, Condensing Turbine, Extracting Turbine, Fuel Cell, Microturbine, Other, Reciprocating Engine, Heat Recovery Generator, Stirling Engine
Eligible Fuel	Biogas, LFG
Eligible Project Size	All (MW)
Critical Information	South Carolina established a 25 percent corporate tax credit for taxpayer costs associated with the use of methane gas. The methane gas must be from a landfill and provided to a manufacturing facility. A "manufacturing facility" is defined as a place where tangible personal property is produced or assembled.
Start Date	1/1/2007
End Date
Minimum Efficiency (%)
Additional Information	The tax credit cannot exceed 50 percent of the tax payer's liability. Excess tax credit can be carried forward for up to 10 years. The credit was established through Senate Bill 1245. * The tax exemption has no specified expiration date.
Web Site	http://www.scstatehouse.net/code/t12c006.htm#12-6-3620
Primary Contact	Taxpayer Assistance 301 Gervais Street Columbia, SC 29214 U.S.A. (803) 898-5709