13501350                                           STATE OF SOUTH CAROLINA
                                                      DEPARTMENT OF  REVENUE                   SC SCH.TC-20
                                      CREDIT FOR EXPENSES INCURRED                               (Rev. 7/30/14)
                            THROUGH BROWNFIELDS VOLUNTARY                                          3376
                                                       CLEANUP PROGRAM                           20
Name As Shown On Tax Return                                                                     SS No. or Fed. El No.

Total eligible cleanup expenses paid or accrued by all taxpayers (for single site).            $ 

PART I  -  Computation of Tax Credit 

1. Amount of eligible cleanup expenses paid or accrued by the taxpayer during the
   current taxable year for Brownfields Voluntary Cleanup Program.                             $

2. Multiply amount on line 1 by .50 (50%).                                                     $

3. Enter amount of carryover of prior year(s) unused Brownfields credit (Attach schedule).     $

4. Add lines 2 and 3.                                                                          $

5. Enter lesser of line 4 or $50,000. (See instructions regarding multiple taxpayers.)
   Enter this amount on appropriate tax credit schedule.     
   (Subject to income tax liability limitation.)                                               $

6. Subtract line 5 from line 4.  This is your carryover credit available in future years.      $

PART II  -  Computation of Tax Credit for Final Year of Cleanup ONLY:

1. Amount of expenses paid or accrued or contributions to cleanup throughout project
   for Brownfields Voluntary Cleanup Program.                                                  $

2. Multiply amount on line 1 by .10 (10%).                                                     $

3. Enter lesser of line 2 or $50,000.                                                          $

PART III  -  Total Tax Credit for Final Year Only:

Add Part I, line 5 and Part II, line 3. Enter this amount on appropriate tax credit schedule.  $
(Subject to income tax liability limitation).

IMPORTANT: Attach a copy of the tax credit certificate from the Department of Health and Environmental Control
(DHEC) to this form.

In final year of cleanup as evidenced by DHEC, attach a copy of the certificate of completion for that site as
issued by DHEC.

                                                      General Instructions 

Code Section 12-6-3550 provides a corporate or individual income tax credit for costs of voluntary cleanup activity by a
nonresponsible party under the Brownfields Voluntary Cleanup Program (Title 44, Chapter 56, Article 7). The credit is
limited to 50% of expenses paid or accrued or contributions made for cleanup of a single site during the taxable year. The
taxpayer may use no more than $50,000 of the credit in any taxable year. Any unused credit up to $100,000 may be
carried forward five years. Multiple taxpayers working jointly to clean up a single site are allowed the credit in the same
proportion as their contribution to payment of cleanup costs.

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CAUTION! The credit may be claimed against individual income tax only for contracts entered into on or after June 11,
2008.

Please contact our website at www.dor.sc.gov for more information about this credit.

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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