1350                        STATE OF SOUTH CAROLINA 
                                                                                                                                       SC SCH.TC-37
                                 DEPARTMENT OF REVENUE
                                                                                                                                       (Rev. 08/17/20)
                                 WHOLE EFFLUENT TOXICITY TESTING                                                                          3428
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Name                                                                                                                                   FEIN

1.   Cost of complying with whole effluent toxicity testing during the tax year.............................. 1.

2.   Credit earned this tax year (multiply line 1 by 25%) ............................................................ 2.

3.   Amount carried forward from previous tax years ................................................................ 3.

4.   Total credit available (add line 2 and line 3) ....................................................................... 4.

5.   Current year tax liability .................................................................................................... 5.

6.   Current year credit claimed (lesser of line 4 or line 5) ...................................................... 6.  
      Corporations enter the credit on the SC1120TC.
7.   Credit carryforward (subtract line 6 from line 4) .................................................................. 7.  
      Unused credits may be carried forward for up to 10 years

                                                    INSTRUCTIONS 
Manufacturing facilities may claim a credit against Corporate Income Taxes for 25% of the costs incurred in complying 
with whole effluent toxicity testing. Unused credits may be carried forward for 10 years. 
 
Definitions: 
 
Manufacturing facility means an establishment where tangible personal property is produced or assembled. 
 
If you file by paper, attach to your Income Tax return. If you file electronically, keep a copy with your tax records. 

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