In 2019, House Bill H4133 (S.C. Code § 12-6-3775) was enacted to provide an income tax credit for taxpayers who construct, purchase, or lease solar energy property located on the following types of South Carolina properties:
- Located on a US Environmental Protection Agency (USEPA) National Priorities List (NPL) site there are twenty-six (26) eligible properties.
- Located on a USEPA NPL Equivalent site there are seven (7) eligible properties.
- Located on a related (USEPA) removal action site, as certified by the Department of Health and Environmental Control there are sixty (60) eligible properties.
- Located on land subject to a SC Voluntary Cleanup Contract with SCDHEC as of December 31, 2017, there are 463 eligible properties.
- Located on land subject to corrective action under the Federal Resource Conservation and Recovery Act (RCRA) there are fifty-nine (59) eligible properties.
- Located on land owned by the Pinewood Site Custodial Trust.
More information about this act is available at (S.C. Code § 12-6-3775).