1350                                                STATE OF SOUTH CAROLINA 
                                                                                                      SC SCH.TC-59
                                                    DEPARTMENT OF REVENUE
                                                                                                                                      (Rev. 6/19/20)
                                        ALTERNATIVE FUEL PROPERTY CREDIT                                                                  3700
 dor.sc.gov                                                                                              20
Name                                                                                                  SSN or FEIN

 1.  Cost of purchasing, constructing, and installing property for distributing, dispensing, or                                        
             storing alternative fuel at facilities in South Carolina owned by the taxpayer...........................  1.  $ 
                                                                                                                                       
 2.  Maximum credit amount (multiply line 1 by 25%).....................................................................  2.  $ 
                                                                                                                                       
 3.  Annual installment (divide line 2 by 3 if the property was placed in service during this tax                                      
             year OR enter the installment amount from a previous year's TC59 if the property was                                      
             placed in service before this year)............................................................................................  3.  $ 
                                                                                                                                       
 4.  Amounts carried forward from previous tax years....................................................................  4.  $ 
                                                                                                                                       
 5.  Total available credit (add line 3 and line 4).............................................................................  5.  $ 
                                                                                                                                       
 6.  Current year tax liability............................................................................................................  6.  $ 
                                                                                                                                       
           7.Current year credit taken   (lesser of line 5 or line 6)...............................................................  7.  $ 
             Individuals enter the credit on the SC1040TC. Corporations enter the credit on the SC1120TC.   
                                                                                                                                       
        8.  Credit carryforward (subtract line 7 from line 5)........................................................................  8.  $
             Unused credits may be carried forward for up to 10 years. 

                                                           INSTRUCTIONS 
                                                                    
For tax years beginning after 2015, a credit is available for a taxpayer who purchases or constructs, installs, and places in 
service in South Carolina eligible property used for distributing, dispensing, or storing alternative fuel at a new or existing 
fuel distribution or dispensing facility. The property must be placed in service by January 1, 2026.  
 
The Income Tax credit is equal to 25% of the taxpayer's expenses of purchasing, constructing, and installing the eligible 
property.  
 
The entire credit may not be taken in the tax year the property is placed in service, but must be taken in three equal 
annual installments beginning with the tax year the property is placed in service. If the property is disposed of or taken out 
of service and not replaced, the credit is not available for any remaining installments.  
 
Any unused credit can be carried forward for up to 10 tax years.  
 
The credit can be transferred. The SCDOR must be notified of any intent to transfer the credit.  
 
If costs of construction and installation are used to claim another credit, they cannot be used for this credit.  
 
Definitions 
 
             Eligible property includes pumps, compressors, storage tanks, and related equipment that is directly and 
             exclusively used for distributing, dispensing, or storing alternative fuel. The equipment used to store, distribute, or 
             dispense alternative fuel must be labeled for this purpose and clearly identified as associated with alternative fuel. 
      Alternative fuel means compressed natural gas, liquefied natural gas, or liquefied petroleum gas, dispensed for 
             use in motor vehicles and compressed natural gas, liquefied natural gas, or liquefied petroleum gas, dispensed by 
             a distributor or facility. 
  
  37001013

    Taxpayer means any sole proprietor, partnership, corporation of any classification, limited liability company, or 
    association taxable as a business entity. It also includes the State or any agency or instrumentality, authority, or 
    political subdivision, including municipalities.  
 
If you file by paper, attach to your Income Tax return. If you file electronically, keep a copy with your tax records.

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 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 SCDOR must 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 SCDOR is limited to the information 
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, 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.