Energy Efficient Manufactured Homes Tax Credit

March 21, 2023

Summary

During the 2008 legislative session, South Carolina legislators passed 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 Manufactured Housing 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, 2024.

 

 

 

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: South Carolina
Incentive Type: Personal Tax Credit
Web Site: https://energy.sc.gov/focus-area/energy-efficiency/manufactured-housing/incentive-program
Administrator: South Carolina Energy Office
Start Date: 7/1/2009
Eligible Renewable/Other Technologies:
  • Comprehensive Measures/Whole Building
Incentive Amount: $750
Equipment Requirements: 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.

Incentives

This program has 1 incentives
Technologies: Comprehensive Measures/Whole Building
Sectors: Residential
Parameters: The incentive has a minimum of $750.00

Authorities

Name: S.C. Code § 48-52-870
Effective Date: 7/1/2009
Expiration Date: 7/1/2019

Contact

Name: Public Information
Organization: South Carolina Energy Office
Address: 1200 Senate Street
Columbia SC 29201
Phone: (803) 737-8030
Name: Taxpayer Assistance
Address: 301 Gervais Street
Columbia SC 29214
Phone: (803) 898-5709

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.