13501350                      STATE OF SOUTH CAROLINA
                                  DEPARTMENT OF  REVENUE                                                                                      SC SCH.TC-1
                                  DRIP/TRICKLE IRRIGATION                                                                                     (Rev. 7/30/14)
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                                  SYSTEMS CREDIT                                                                                              20
Name as shown on tax return                                                                                                                   SSN or FEIN

    CONSERVATION TILLAGE EQUIPMENT, DRIP/TRICKLE IRRIGATION SYSTEMS
             AND DUAL PURPOSE COMBINATION TRUCK AND CRANE EQUIPMENT
                                  Attach this form to your return.

List the items, purchase prices and installation cost of your Conservation Tillage Equipment, Drip/Trickle Irrigation
Systems and Dual Purpose Combination Truck and Crane Equipment. 

1 Conservation Tillage Equipment *

2 Drip/Trickle Irrigation Systems (including but not limited to) *
  a Dams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  b   Pipe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  c Pumps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  d Wells. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  e Other items (list here)

3 Dual Purpose Combination Truck and Crane Equipment *

4 Add amounts on lines 1, 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Enter 25% of line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Maximum credit allowed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            $2,500 00
7 Lesser of lines 5 or 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Enter the amount carried forward from previous years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  Unused credit can be carried forward for 5 years.
9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
10 Enter your current year tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
11 Enter the smaller of lines 9 or 10 here.  This is the amount of credit you can use this year . . .
12 Line 9 minus line 11. Unused credits can be carried forward for 5 years . . . . . . . . . . . . . . . . . 

* This credit may be claimed only one time for each of the three measures.

                                  See General Instructions on back of this form.

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                                      SC SCH. TC-1 GENERAL INSTRUCTIONS

Purpose

This schedule must be used to compute your credit against income tax for the purchase and installation of Conservation
Tillage Equipment, Drip/Trickle Irrigation Systems and Dual Purpose Combination Truck and Crane Equipment per SC
Code §12-6-3340. A taxpayer may claim as a tax credit 25% of all expenditures, which must have been made on or after
May 20, 1981, to a maximum of $2,500, made in a tax year for the purchase and installation of (1) conservation tillage
equipment, (2) drip/trickle irrigation systems, and (3) dual purpose combination truck and crane equipment. The credit
must be claimed in the year the expenditure was made. However, if the amount of such credit exceeds your tax liability for
such taxable year, the amount which exceeds such tax liability may be carried over for credit against your income taxes in
the next five succeeding taxable years until the total amount of the tax credit has been taken. Credit may not exceed
$2,500 in any one year. File a separate SC SCH. TC-1 for each measure.

The credit may be claimed only one time for each of the three measures.

In the case of pass-through entities, the credit is determined at the entity level and is limited to two thousand five hundred
dollars. The maximum amount of credit for all taxpayers, including any credit passed through to the taxpayer from a
partnership, "S" Corporation, estate, or trust, is also limited to two thousand five hundred dollars.

Definitions

(1) Taxpayer means any individual, fiduciary, or corporation subject to South Carolina income tax.

(2) Conservation tillage equipment planters and drills. A conservation tillage planter is one which plants directly into an
undisturbed seedbed (stubble, previous crop residue, cover crop, etc.) with no land preparation prior to planting.

(3) A drip/trickle irrigation system is a low-pressure, low-volume irrigation that delivers water to the root zone or base of
plants through a system of surface and/or subsurface line, tubing, and emitters.

(4) Dual purpose combination truck and crane equipment is defined as machinery consisting of a unibodied construction
which contains a crane which is mounted to a mobile chassis and is nondetachable to remain operational. The dual
purpose truck and crane equipment must be self propelled and possess those characteristics that would allow the
equipment to operate legally upon the highways of this state (per regulations and laws set forth by the Department of
Transportation).

Our Website address is: www.dor.sc.gov

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form if you are an individual taking this credit. 42
U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in
administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SC
Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social
security number is used for identification purposes. 

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of
Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most instances, once
this information is collected by the Department, it is protected by law from public disclosure. In those situations where
public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third
parties for commercial solicitation purposes. 

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