1350                                                                              STATE OF SOUTH CAROLINA 
                                                                                        DEPARTMENT OF REVENUE                SC SCH.TC-50A 
                                                                                                                             (Rev. 2/28/18) 
                                                                                        APPLICATION FOR                             3455
      dor.sc.gov                          BIOMASS RESOURCE 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. What is the date of completion for installation of equipment used to create energy from a fuel from one or more biomass 
   resources?  Provide documentation. 
     
2. Name of facility where equipment has been installed (Apply separately for each facility.) 
     
   Location of facility 
     
                        City, if applicable                                                    County                   ZIP 
     
3. Name of equipment manufacturer 
     
   Address of manufacturer 
     
   Expected life of equipment (in years)  
     
   Warranty period   
     
   Name and type of equipment  
     
   Cost of equipment       $  
     
   Cost of shipping        $  
     
4. Other relevant costs    $ 
     
   TOTAL COSTS             $ 
     
   Name of company installing the equipment   
     
   Address of installer 
     
   Cost of labor and installation $  
     
5. For electricity production, what is the capacity of the system (MW)?  
     
   How many kWh will be produced per year on average? 
     
   For thermal energy, what is the capacity of the system (therms)? How many therms will the system produce? 
     
   How many decatherms will the system produce per year on average?  
     
   For any equipment displacing conventionally generated electricity or thermal energy, how many units of energy is it displacing?  
     
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6. Biomass resources used to create fuel during the tax year included (Enter all percentages). Describe each category in detail, with 
   sufficient documentation. 
     
     noncommercial wood  
       
     byproducts of wood processing  
       
     demolition debris containing wood 
       
     agriculture waste  
       
     animal waste  
       
     landfill gas or  
       
     other organic materials (Please specify in the space below.): 
     
   CAUTION: “Biomass resource” does not include fossil fuels.  
     
7. What percentage of the fuel during the tax year was created from biomass resources?                               %; provide 
   documentation.  
     
   NOTE: A taxpayer is not eligible for this credit unless at least 90% of the fuel was from a biomass resource.  
     
8. Was the equipment used to create energy?                                 Yes             No
     
9. The energy generated from biomass resources was in the form of (Enter percentage if greater than 0%.):  
     
     heat                    power           steam             electricity  
       
     other (Please specify in the space below.) 
     
10. What is the energy used for?  
     
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 
or request additional documentation 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-50A to          2) Regular Mail: 
   taxtech@dor.sc.gov                        SC Department of Revenue 
                                             Attn: Tax Credits 
                                             P.O. Box 125 
                                             Columbia, SC 29214-0825 
     34552018

                                              INSTRUCTIONS
General instructions  
  
For tax years beginning after 2007 and ending before 2020, a taxpayer may claim a nonrefundable credit against corporate income tax 
and/or corporate license fees under Section 12-20-50 for 25% of the costs incurred by the taxpayer for the purchase and installation of 
equipment used to create heat, power, steam, electricity, or another form of energy for commercial use from a fuel consisting of no less 
than 90% biomass resource. The credit may be claimed in the year in which the equipment is placed in service for all expenditures 
incurred for the purchase and installation of the equipment. A taxpayer may use up to $650,000 of credit in a single tax year. Unused 
credits may be carried forward for 15 years.  
  
If the equipment ceases to use biomass resources as its primary fuel source before the entire credit has been utilized, the taxpayer is 
ineligible to utilize any remaining credit until it resumes using biomass resources as its primary fuel source (at least ninety percent). The 
15-year carry forward period must not be extended due to periods of noncompliance.  
  
For credit claimed after tax year 2013, a taxpayer must submit a request for credit to the Department of Revenue by January 31st for all 
qualifying equipment placed in service in the previous calendar year. The Department must notify the taxpayer that it qualifies for the 
credit and the amount of credit allocated to the taxpayer by March 1st of that year. A taxpayer may claim the maximum amount of the 
credit for the tax year that contains the December 31st of the previous calendar year. The Department may require any documentation 
that it deems necessary to administer the credit, including, but not limited to, documentation relating to certifying the costs incurred by a 
taxpayer. The Department will consult with the State Energy Office or any other appropriate state and federal officials on standards for 
certification.  
  
Definitions  
  
"Biomass resource" means noncommercial wood, by-products of wood processing, demolition debris containing wood, agricultural 
waste, animal waste, sewage, landfill gas, and other organic materials, not including fossil fuels.  
  
"Commercial use" means a use intended for the purpose of generating a profit.

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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