1350                                         STATE OF SOUTH CAROLINA 
                                                   DEPARTMENT OF REVENUE                                     SC SCH.TC-54A 
                                                                                                                   (Rev. 2/28/18) 
                                                   APPLICATION FOR                                                      3618
      dor.sc.gov                                CLEAN ENERGY CREDIT
                                                                                                                   20
Name(s) As Shown On Tax Return                                                                        SSN or FEIN 

Mailing Address                                                                                       Contact Person 
                                          Street 
                                                                                                      Contact Person's Title 
City                                  County                              State             Zip 
                                                                                                      Telephone Number 
Physical Address 
                                                                                                      Alternate Telephone Number 
                                          Street 

City                                  County                              State             Zip       Email

1. Did the taxpayer create at least one full-time job that pays at least 125% of this state's average annual median wage,    as defined by 
   the Department of Commerce, for every $1 million of capital investment qualifying for credit?                        
                                                                                                                      Yes            No 
                                                                                                                        
2. In which county did the taxpayer invest in new qualifying plant and equipment during the previous calendar year?   
                                                                                                                        
                                          County Name                                           Tier Designation        
                                                                                                                        
3. During the calendar year, the taxpayer manufactured clean energy systems or components in South Carolina for  (Check all that 
   apply.):                                                                                                             
            energy efficiency                                                                                           
                                                                                                                        
            solar                                                                                                       
            wind                                                                                                        
            geothermal                                                                                                  
                                                                                                                        
            other (Specify in the space provided below.)                                                                
                                                                                                                        
4. During  the  tax  year,  did  the  taxpayer  fabricate,  produce  or  manufacture  raw  or  unprepared  materials  into   usable  products, 
   imparting new forms, qualities, properties, and combinations, not including generating electricity for off-site consumption?  
                                                                                                                        
                                                                                                                      Yes            No
     
5. An  eligible  business  or  corporation  is  entitled  to  a  nonrefundable  income  tax  credit  of  10%  of  the  cost  of  the  company's  total 
   qualifying investments in plant and equipment in this State for clean energy operations. The credit is allowed for up to 60 months 
   beginning with the first tax year for which the business or corporation is eligible to receive the credit. No credit is allowed unless the 
   business or corporation becomes eligible to receive the credit in a tax year ending on or before December 31, 2020. 
     
6. How much did the taxpayer invest in new qualifying plant and equipment in one county during the previous calendar year?  
     
                                          Land:               $  
                                          Buildings:          $  
                                          Machinery:          $  
                                          Fixtures:           $  
                                          Total:              $

      36181014

7.  Of the total above, these amounts were invested during the calendar year for qualifying property: 
     
                                          Acquiring        $  
                                          Leasing          $  
                                          Improving        $  
                                          Total            $ 
     
8.  Of the total above, these investments were made during the year with respect to electricity from clean energy sources:  
     
                                          Generation       $  
                                          Storage          $  
                                          Testing          $  
                                          R&D              $  
                                          Transmission     $  
                                          Distribution     $  
                                          Total            $

For  the  questions  above,  attach  documentation  such  as  invoices,  paid  receipts,  and  spreadsheets.  Be  as  specific  as  possible  and 
attach additional pages if necessary. The S.C. Department of Revenue and S.C. Energy Office maintain the right to schedule a site visit 
prior to approval. 
  
I declare that the information included in this credit application is true, correct, and complete, to the best of my knowledge and belief.

Date                                       Signature of Taxpayer

                                           Printed Name of Taxpayer or Officer

                                           Title, If Applicable
Apply through one of the following methods:
1) Email a scanned PDF of TC-54A to       2) Regular Mail: 
    taxtech@dor.sc.gov                        SC Department of Revenue  
                                              Attn: Tax Credits 
                                              P.O. Box 125  
                                              Columbia, SC  29214-0825 

                                                         INSTRUCTIONS
Requirement to apply to the Department of Revenue for credit  
  
For tax years beginning after 2013, each taxpayer must submit a   TC-54A Application for Clean Energy Credit to the Department of 
Revenue by January 31 for qualifying expenses incurred in the previous calendar year. By March 1, the Department of Revenue will 
notify the taxpayer whether the submitted expenditures qualify for credit and indicate the amount of credit allocated to the taxpayer. The 
taxpayer may claim the credit for the tax year that includes December 31st of the previous calendar year.  
  
General instructions  
  
The General Assembly has enacted the “South Carolina Clean Energy Tax Incentive Program” to encourage business investment that 
will produce high quality employment opportunities and enhance the State's position as a center for production and use of clean energy 
products. The Program provides tax incentives to companies in the solar, wind, geothermal and other clean energy industries that are 
expanding or locating in South Carolina.  
  
An eligible business or corporation is entitled to a nonrefundable income tax credit of 10% of the cost of the company's total qualifying 
investments in plant and equipment in this State for clean energy operations. The credit is allowed for up to 60 months beginning with 
the  first  tax  year  for  which  the  business  or  corporation  is  eligible  to  receive  the  credit.  No  credit  is  allowed  unless  the  business  or 
corporation becomes eligible to receive the credit in a tax year ending on or before December 31, 2020. 
  
To be eligible for the credit, the business or corporation must:  
  
(1) manufacture clean energy systems or components in South Carolina for solar, wind, geothermal or other clean energy uses;

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(2) invest in new qualifying plant and equipment:  
  
        • at least $50 million in a Tier IV county,  
        • at least $100 million in a Tier III county,  
        • at least $150 million in a Tier II county, and  
        • at least $200 million in a Tier I county 
  
    according to the county designation for new jobs credits (available at dor.sc.gov) for the year the credit is claimed; and 
  
(3)   have  created  at  least  one  full-time  job  that  pays  at  least  125%  of  this  state's  average  annual  median  wage,  as  defined  by  the 
   Department of Commerce, for every $1 million of capital investment qualifying for credit. 
  
The  Department  of  Revenue  will  determine  the  proof  necessary  to  meet  the  manufacturing  requirements  in (1)  and  investment 
requirements in (2). Expenditures qualifying for credit must be certified by the Department of Revenue. The Department will consult with 
the Department of Commerce, the State Energy Office, or any other appropriate state and federal officials on standards for certification. 
  
The Department of Commerce will certify to the Department of Revenue that the taxpayer has met the job creation requirements in (3).  
  
A taxpayer may separately qualify for new facilities in separate locations or for separate expansions of existing facilities located in this 
State.  
  
A taxpayer's total credit for all expenditures may not exceed $500,000 for any year or $5 million for all years. Unused credits may be 
carried forward for 15 years after the tax year in which a qualified expenditure was made. 
  
The  credit  is  in  lieu  of  any  other  applicable  income  tax  credits  or  abatements  allowed  by  State  law.  To  the  extent  the  credits  or 
abatements  conflict  or  overlap,  the  taxpayer  must  select  among  conflicting  or  overlapping  credits  and  abatements  in  the  manner 
prescribed by the Department of Revenue.  
  
Requirement to notify the Department of Revenue  
  
For tax credits awarded after tax year 2014, each taxpayer must notify the Department of Revenue, in writing, of its intention to claim 
the credit. The taxpayer may send the notification by email to taxtech@dor.sc.gov or by regular mail to:  
  
        SC Department of Revenue  
        Attn: Tax Credits 
        P.O. Box 125  
        Columbia, SC 29214-0825  
  
Definitions  
  
“Capital investment” means an expenditure to acquire, lease, or improve property that is used in operating a business, including land, 
buildings, machinery, and fixtures.  
  
“Manufacturing”  means  fabricating,  producing,  or  manufacturing  raw  or  unprepared  materials  into  usable  products,  imparting  new 
forms, qualities, properties, and combinations. Manufacturing does not include generating electricity for off-site consumption.  
  
“Qualifying  investment”  means  investment  in  land,  buildings,  machinery,  and  fixtures  for  expansion  of  an  existing  facility  or 
establishment of a new facility in this State. Qualifying investment does not include relocating an existing facility in this State to another 
location in this State without additional capital investment.  
  
“Clean  energy  operations”  are  limited  to  manufacturers  of  systems  or  components  that  are  used  or  useful  in  manufacturing  or 
operation  of  clean  energy  equipment  for  the  generation,  storage,  testing  and  research  and  development,  and  transmission  or 
distribution of electricity from clean energy sources, including specialized packaging for the clean energy equipment manufactured at 
the facility. A clean energy operation does not include generating electricity for off-site consumption.

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 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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