Tax Credit for Increases in Purchases of South Carolina Agricultural Products is sponsored by South Carolina Department of Commerce. This program offers a possible income tax credit or withholding tax credit to agribusiness or agricultural packaging operations.

Tax Credits & Forms | South Carolina Department of Revenue ​Select a tax credit below for a basic overview of the credit and a link to the related schedule or form. Already know which form you're looking for? You can search by form name or number at dor.

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Nonrefundable Tax Credits 001 – DRIP/TRICKLE IRRIGATION SYSTEMS CREDIT Who is eligible: Taxpayers who purchase and install: conservation tillage equipment a drip/trickle irrigation system, a dual purpose combination truck and crane equipment Can’t exceed $2,500 for each of the three measures Credit carryforward: Five years 002 – CREDIT FOR STATE CONTRACTORS SUBCONTRACTING WITH SOCIALLY AND ECONOMICALLY DISADVANTAGED SMALL BUSINESS Who is eligible: Taxpayers who have a contract with the State of South Carolina and who subcontract with a socially and economically disadvantaged small business 4% of the payments to the subcontractor Can’t exceed $50,000 per year Can only claim the credit for 10 years Credit carryforward: None 003 – WATER RESOURCES CREDIT Who is eligible: Taxpayers who construct water storage and control structures Credit carryforward: Five years Who is eligible: Certain employers who create and maintain 10 or more new full-time jobs Amounts per job created are based on year of creation and county location Can’t exceed 50% of tax liability Tax type: Income Tax, Bank Tax, Insurance Premium Tax Credit carryforward: 15 years 104 – SMALL BUSINESS JOBS CREDIT Who is eligible: Qualifying small businesses with 99 or fewer full-time employees who create and maintain two or more new full-time jobs Amounts per job created are based on year of creation, county location, and gross wages Can’t exceed 50% of tax liability Tax type: Income Tax, Bank Tax, Insurance Premium Tax Credit carryforward: 15 years 204 – ACCELERATED SMALL BUSINESS JOBS CREDIT Who is eligible: Qualifying small businesses with 99 or fewer full-time employees who create and maintain two or more new full-time jobs Amounts per job created are based on year of creation, county location, and gross wages Can’t exceed 50% of tax liability Tax type: Income Tax, Bank Tax, Insurance Premium Tax Credit carryforward: 15 years 005 – SCENIC RIVERS CREDIT Who is eligible: Landowners who donate to the State of South Carolina land adjacent to a river, eligible under the Scenic Rivers Program The fair market value of the donated land or easement Credit taken over a five-year period Credit carryforward: None 006 – INFRASTRUCTURE CREDIT Who is eligible: Corporations who invest in qualifying infrastructure projects dedicated to public use or a qualifying private entity 50% of qualifying investments Can’t exceed $10,000 per project Tax type: Corporate Income Tax, Bank Tax Credit carryforward: Five years 008 – HEADQUARTERS CREDIT Who is eligible: For taxpayers establishing a headquarters facility in South Carolina or expanding or adding to an existing headquarters facility 20% of qualifying investments Qualifying real property cost must be at least $50,000 Tax type: Corporate Income Tax, Corporate License Fee, Bank Tax, Individual Income Tax, or Fiduciary Income Tax​ Credit carryforward: 10 years ​​009 – CHILD CARE PROGRAM CREDIT Who is eligible: Employers who establish and/or operate a child care program for their employees The sum of the following: 50% of startup expenses, limited to $100,000 Lesser of 50% of yearly operating expenses or $3,000 per employee benefiting from the program Credit can't exceed 50% of tax liability.

Tax type: Income Tax, Bank Tax, Insurance Premium Tax Credit carryforward: 10 years 011 – CAPITAL INVESTMENT CREDIT Who is eligible: Taxpayers who place qualified manufacturing and productive equipment into service 0. 5% of total aggregate bases for all three-year property 1. 0% of total aggregate bases for all five-year property 1.

5% of total aggregate bases for all seven-year property 2. 0% of total aggregate bases for all 10-year property 2. 5% of total aggregate bases for all 15-year or greater property Credit carryforward: 10 years 111 – PLASTICS AND RUBBER MANUFACTURERS CREDIT Who is eligible: Taxpayers who place qualified plastics and rubber manufacturing and productive equipment into service 0.

5% of total aggregate bases for all three-year property 1. 0% of total aggregate bases for all five-year property 1. 5% of total aggregate bases for all seven-year property 2.

0% of total aggregate bases for all 10-year property 2.

5% of total aggregate bases for all 15-year or greater property Tax type: Income Tax, Withholding Tax Credit carryforward: 10 years (15 years for New Jobs Credit) 012 – FAMILY INDEPENDENCE PAYMENTS CREDIT Who is eligible: Employers who hire recipients of Family Independence Payments 20% of wages for each full month of the first 12 months of employment 15% of wages for each full month of the second 12 months of employment 10% of wages for each full month of the third 12 months of employment Credit can't exceed $5,500 per employee when combined with New Jobs Credit.

Credit carryforward: 15 years 014 – COMMUNITY DEVELOPMENT CREDIT This credit was repealed on June 30, 2023.

How to claim: TC-14 (Make sure to use the form for the correct year) Who is eligible: Taxpayers who invest in qualifying community development corporations or financial institutions 33% of qualifying equity investments Beginning in 2019, 50% of qualifying cash donations Credit amount authorized by the South Carolina Department of Commerce Tax type: Income Tax, Bank Tax, Insurance Premium Tax Credit carryforward: Three years 017 – RECYCLING PROPERTY TAX CREDIT Who is eligible: Taxpayers who construct or operate a qualifying recycling facility 30% of qualifying investments Recycling facility investment must be at least $150 million.

Tax type: Corporate Income Tax, Sales & Use Tax, Corporate License Fee Credit carryforward: Until credit is used 018 – RESEARCH EXPENSES CREDIT Who is eligible: Taxpayers who claim a federal Income Tax credit for research expenses made in South Carolina 5% of qualified research expenses in South Carolina Can’t exceed 50% of tax liability after all other credits have been applied Tax type: Income Tax, Corporate License Fees Credit carryforward: 10 years 019 – QUALIFIED CONSERVATION CONTRIBUTION CREDIT Who is eligible: Taxpayers who contributed a qualifying gift of land or real property for conservation 25% of the contribution amount Limited to $250 per acre donated Can’t exceed $52,500 per tax year Credit carryforward: Unlimited, can be transferred to another taxpayer 020 – BROWNFIELDS CLEANUP CREDIT Who is eligible: Taxpayers who participate in voluntary cleanup activity under the Brownfields Voluntary Cleanup Program Can’t exceed $50,000 in a tax year DHEC certifies credit amount Credit carryforward: Five years, limited to $100,000 021 – CERTIFIED HISTORIC STRUCTURE CREDIT Who is eligible: Taxpayers who receive the federal credit for rehabilitating a certified historic structure in South Carolina 10% of restoration expenses Taxpayer may elect 25% credit, not to exceed $1,000,000 Credit taken over three-year period Tax type: Income Tax, Corporate License Fee Credit carryforward: Five years 022 – CERTIFIED HISTORIC RESIDENTIAL STRUCTURE CREDIT Who is eligible: Taxpayers who rehabilitate a certified historic residential structure in South Carolina 25% of restoration expenses Expenses must exceed $15,000 within 36 months Credit taken over three-year period Credit carryforward: Five years 023 – TEXTILES REHABILITATION CREDIT Who is eligible: Taxpayers who rehabilitate an abandoned textile mill site in South Carolina 25% of rehabilitation expenses Must file a Notice of Intent to Rehabilitate with the SCDOR before receiving building permits Credit taken over five-year period Tax type: Income Tax, Bank Tax, Insurance Premium Tax, Corporate License Fees Credit carryforward: Five years Who is eligible: Production companies who produce one or more commercials in South Carolina with an investment of $500,000 or greater 10% of expenses in South Carolina Credit amount approved by South Carolina Department of Parks, Recreation, and Tourism.

Credit carryforward: 10 years 025 – MOTION PICTURE CREDIT Who is eligible: Taxpayers who invest in a company that develops or produces a motion picture or a company that constructs, converts, or equips a motion picture production facility in South Carolina Limited to $100,000 for motion picture projects Can’t exceed 50% of tax liability when combined with other credits Credit amount approved by South Carolina Department of Parks, Recreation, and Tourism Credit carryforward: 15 years 026 – VENTURE CAPITAL INVESTMENT CREDIT Who is eligible: Taxpayers who lend money to the South Carolina Venture Capital Authority (SCVCA) The amount of the principal loan plus interest Can’t exceed $20 million total in any year Credit certificate issued by the SCVCA Tax type: Income Tax, Bank Tax, Insurance Premium Tax, Corporate License Fees Credit carryforward: Unlimited 027 – HEALTH INSURANCE POOL CREDIT Individuals who meet the following requirements: They must have held a health insurance policy covering themselves, their spouse, and/or an eligible dependent from an insurance company that has withdrawn from writing health insurance policies in South Carolina As a result of seeking replacement coverage, they must have been assigned to the South Carolina Health Insurance Pool, and have received a replacement insurance policy having substantially the same coverage but with a higher premium than the former policy 50% of the premium costs paid for health insurance coverage Can’t exceed $3,000 for each person covered Tax type: Individual Income Tax Credit carryforward: None 028 – SC QUALITY FORUM CREDIT Who is eligible: Taxpayers who pay an annual fee to the South Carolina Quality Forum to participate in quality programs Credit amount: South Carolina Quality Forum registration fee plus 50% of any fees to participate in the organizational performance excellence assessment process Credit carryforward: None 029 – QUALIFIED RETIREMENT PLAN CONTRIBUTION CREDIT Who is eligible: Individual who contribute to a qualified retirement plan taxed by another state Credit amount: Lesser of total taxes paid to another state on contributions or 7% of contributions taxed by another state Tax type: Individual Income Tax Credit carryforward: None 030 – PORT CARGO VOLUME OR PORT TRANSPORTATION CREDIT How to claim: TC-30 (if claiming Income Tax credit) or WH-1670 (if claiming employee Withholding Tax credit) Who is eligible: Taxpayers who increase their South Carolina port cargo volume by a minimum of 5% over their base year port cargo volume in a calendar year by engaging in: Credit amount: Amount and type of credit are determined by the South Carolina Coordinating Council for Economic Development Tax type: Income Tax, Withholding Tax Credit carryforward: Five years 031 – RETAIL FACILITIES REVITALIZATION CREDIT This credit has expired and is only available if Notice of Intent and building permits were issued before July 1, 2016.

Who is eligible: Taxpayers who rehabilitate a qualifying abandoned retail facility site 10% of rehabilitation expenses Credit carryforward: Five years 032 – PREMARITAL PREPARATION COURSE CREDIT Who is eligible: Taxpayers who complete a qualifying premarital preparation course within 12 months before applying for a marriage license Credit amount: $25 ($50 for couples) Tax type: Individual Income Tax Credit carryforward: None 034 – CORPORATE TAX MORATORIUM Who is eligible: Corporations who create and maintain at least 100 new full-time jobs at a qualified manufacturing facility Credit amount: Not a credit, but does provide a ten-year (in some cases 15-year) moratorium on Corporate Income Taxes Tax type: Corporate Income Tax, Insurance Premium Tax Credit carryforward: None (not a tax credit) 035 – ALTERNATIVE MOTOR VEHICLE CREDIT Who is eligible: Individual taxpayers who place a qualifying vehicle under IRC section 30B into service.

This includes: qualified fuel cell vehicles advanced lean burn technology vehicles qualified hybrid vehicles; and qualified alternative fuel vehicles All-electric vehicles and plug-in hybrid vehicles do not qualify for this credit.

Credit amount: 20% of the federal credit amount before phase-out Credit carryforward: Five years 036 – INDUSTRY PARTNERSHIP FUND CREDIT Who is eligible: Taxpayers who contribute to the Industry Partnership Fund at the South Carolina Research Authority (SCRA) and/or an SCRA-designated affiliate For tax years beginning after 2020, the maximum credit to a single taxpayer is $500,000.

The total amount that can be claimed by all taxpayers is $12 million. If the $12 million is not met within 60 days of the opening date for the credit application, the maximum credit for a single taxpayer increases to $1 million until the $12 million maximum total is met. Credit amount certified by the SCRA.

Tax type: Income Tax, Bank Tax, Insurance Premium Tax, Corporate License Fees Credit carryforward: 10 years 037 – WHOLE EFFLUENT TOXICITY TESTING CREDIT Who is eligible: Manufacturing facilities that comply with whole effluent toxicity testing Credit amount: 25% of qualifying investments Tax type: Corporate Income Tax Credit carryforward: 10 years 038 – SOLAR ENERGY, SMALL HYDROPOWER SYSTEM, OR GEOTHERMAL MACHINERY AND EQUIPMENT CREDIT Taxpayers who own and install a solar energy system, small hydropower system, or geothermal machinery and equipment used for: energy-efficient daylighting energy-efficient demand response 25% of the cost of purchasing and installing the system Can’t exceed $3,500 for each facility or 50% of tax liability Credit carryforward: 10 years 040 – ETHANOL OR BIODIESEL PRODUCTION CREDIT Who is eligible: Taxpayers who place into service a facility producing: corn-based ethanol or soy-based biodiesel ethanol or biodiesel using a feedstock other than corn or soy $0.

075 per gallon for 36 months Must be pre-approved by the State Energy Office Credit carryforward: 10 years 041 – RENEWABLE FUEL FACILITY CREDIT This credit is only available for property placed in service before January 1, 2023.

Who is eligible: Taxpayers who place into service a facility that is used for distributing or dispensing renewable fuel, or produces renewable fuel 25% of the cost of constructing, renovating, and equipping the facility Must be pre-approved by the State Energy Office Credit carryforward: 10 years 043 – RESIDENTIAL RETROFIT CREDIT Who is eligible: Individual taxpayers who retrofit their legal residence to be more resistant to hurricanes, floods, or catastrophic wind damage Lesser of 25% of costs or $1,000 Additional credit of up to $1,500 for Sales & Use Tax paid on purchases of qualifying tangible personal property Tax type: Individual Income Tax Credit carryforward: None 044 – EXCESS INSURANCE PREMIUM CREDIT Who is eligible: Individual taxpayers who pay residential property and casualty insurance premiums in excess of 5% of their adjusted gross income Credit amount: Can’t exceed $1,250 Tax type: Individual Income Tax Credit carryforward: Five years 045 – APPRENTICESHIP CREDIT Who is eligible: Taxpayers who employ an apprentice Must be registered with the U.S. Department of Labor’s Office of Apprenticeship of the Employment and Training Administration The credit is equal to the cost of the apprenticeship or $1,000, whichever is greater, for each employed apprentice.

Can be claimed for up to four years per apprentice For a tax year, the credit cannot exceed: $4,000 for an apprentice, $6,000 for the youth apprenticeship program. For a taxpayer to claim the credit for more than four years, the apprentice must: ​Complete the apprenticeship, Remain an employee of the taxpayer.

If the apprentice meets those qualifications, the taxpayer is eligible to claim a $1,000 credit for up to three additional tax years.

​ Credit carryforward: Three years 046 – CREDIT FOR SHAREHOLDER OF S CORPORATION BANKS Who is eligible: Individual taxpayers who are shareholders in a bank that files as an S Corporation Credit amount: 100% of the taxpayer’s share of the S Corporation’s Bank Tax paid Tax type: Individual Income Tax Credit carryforward: None 051 – VENISON FOR CHARITY CREDIT Who is eligible: Licensed meat producers, butchers, and processing plants that process and donate deer meat to charitable organizations engaged in distributing food to the needy Taxpayer must be licensed by the State or U.S. Department of Agriculture Credit carryforward: None 052 – FIRE SPRINKLER SYSTEM CREDIT Who is eligible: Taxpayers who install a fire sprinkler system in a commercial or residential structure 25% of the cost of installing the fire sprinkler system Not allowed if the system is required by law Local taxing entity must allow an equal credit against Real Property Tax Tax type: Income Tax, Real Property Tax Credit carryforward: None 053 – ENERGY EFFICIENT MANUFACTURED HOME CREDIT This credit has expired and is only available for taxpayers who qualified before July 2, 2024.

Who is eligible: Taxpayers who purchase a manufactured home that meets or exceeds the energy-saving efficiency requirements or ENERGY STAR program requirements of the U.S. Environmental Protection Agency or U.S. Department of Energy Must receive written certification from the South Carolina Energy Office Credit carryforward: None 055 – ABANDONED BUILDING REVITALIZATION CREDIT Who is eligible: Taxpayers who rehabilitate or renovate abandoned buildings Maximum of $700,000 credit per tax year for each site $250,000 in expenses for buildings located in unincorporated areas of counties with more than 25,000 residents $150,000 in expenses for buildings located in unincorporated areas of counties with 1,000-24,999 residents $75,000 in expenses for buildings located in municipalities with fewer than 1,000 residents Must give notice of intent before incurring expenses Tax type: Income Tax, Bank Tax, Savings & Loan Tax, Insurance Premium Tax, Corporate License Fee Credit carryforward: Five years 056 – ANGEL INVESTOR CREDIT​ The High Growth Small Business Job Creation Act was repealed on December 31, 2025.

The SCDOR cannot approve any claims for credits for investments made after December 31, 2025. Application instructions for Angel Investor Credit Angel investors who invest in qualified businesses that have been certified by the Secretary of State.

These qualified businesses are primarily engaged in: information technology services 35% of qualified investments made in a qualified business between 2013 and 2025 057 – EDUCATIONAL CREDIT FOR EXCEPTIONAL NEEDS CHILDREN’S FUND Who is eligible: Taxpayers who make a qualifying donation to the Educational Credit for Exceptional Needs Children’s Fund (Exceptional SC) Beginning with tax year 2021, can’t exceed 75% of tax liability Prior to tax year 2021, can't exceed 60% of tax liability The annual credit cap is tracked and posted by Exceptional SC​ Credit carryforward: Three Years beginning tax year 2021 058 – SOLAR ENERGY PROPERTY CREDIT This credit has expired and is only available for taxpayers who qualified before December 31, 2024.

Who is eligible: Taxpayers who construct, purchase, or lease solar energy property on qualifying sites in South Carolina 25% of the cost of solar energy property Taken in five annual installments Must be pre-approved by the SCDOR Credit carryforward: Five years 059 – ALTERNATIVE FUEL PROPERTY CREDIT This credit has expired and is only available if the property was placed in service by January 1, 2026.

Who is eligible: Taxpayers who place property used for distributing, dispersing, or storing alternative fuel into service in South Carolina 25% of qualified investments Taken in three equal installments Credit carryforward: 10 years 060 – SC EARNED INCOME TAX CREDIT How to claim: TC-60 (Make sure to use the form for the correct year) Who is eligible: Full-year South Carolina residents who claim the Earned Income Tax Credit on their federal return 125% of the Federal Earned Income Tax Credit for 2023 and after 104.

17% of the Federal Earned Income Tax Credit for 2022 83. 33% of the Federal Earned Income Tax Credit for 2021 62. 50% of the Federal Earned Income Tax Credit for 2020 41.

67% of the Federal Earned Income Tax Credit for 2019​ 20.

83% of the Federal Earned Income Tax Credit for 2018 Credit carryforward: None 061 – AGRIBUSINESS INCOME TAX CREDIT How to claim: TC-61 (if claiming Income Tax credit) or WH-1671 (if claiming employee Withholding Tax credit) Who is eligible: Agribusiness operations or agricultural packaging operations who increase their purchases of certified South Carolina-grown agricultural products by 15% or more in a calendar year beginning after 2017 and ending before 2028 Maximum credit amount of $1 million for all taxpayers for tax year 2019 Must be certified by the Coordinating Council for Economic Development Tax type: Income Tax, Withholding Tax Credit carryforward: Five years (Income Tax) or 20 quarters (Withholding Tax) 062 – PRECEPTOR INCOME TAX CREDIT How to claim: T​​C-62 (Make sure to use the form for the correct year) Who is eligible: Eligible physicians, advanced practice registered nurses, or physician assistants who serve as a preceptor for at least two qualifying clinical rotations required by a medical school, physician assistant program, or advanced practice nursing program Amounts per rotation are based on: Type of preceptor (physician, advanced practice registered nurse or physician assistant) Percentage of practice that is Medicaid-insured, Medicare-insured, or self-pay patients Credit is per rotation, for up to four rotations Taxpayers serving more than four rotations can earn a deduction for up to six additional rotations Can’t exceed 50% of tax liability after all other credits are applied Credit carryforward: 10 years 063 – SOUTH CAROLINA HOUSING TAX CREDIT Who is eligible: Owners of residential low-income rental buildings for projects placed in service after January 1, 2020 and before December 31, 2030.

Amount is equal to the federal low-income housing credit allowed under IRC Section 42 Must receive an eligibility statement from the South Carolina Housing and Finance Development Authority Tax type: Income Tax, Corporate License Fee, Bank Tax, Insurance Premium Tax Credit carryforward: Five years 064 – FORMERLY INCARCERATED APPRENTICESHIP CREDIT​ Who is eligible: Taxpayers who hire a formerly incarcerated individual as a new employee in a registered apprenticeship validated by the US Department of Labor.

The credit is available for employees hired from January 1, 2022 to December 31, 2026.

( I-64 Pre-Screening for Formerly Incarcerated Apprenticeship Credit​ ​form for employers )​ Tax type: Corporate or Individual Income Tax, Bank Tax, Savings and Loan Tax, Corporate License Fee, or Insurance Premium Tax Credit carryforward: None 065 – VETERANS APPRENTICESHIP CREDIT​ Who is eligible: Taxpayers who hire a veteran of the US Armed Forces as a new employee in a registered apprenticeship validated by the US Department of Labor.

The credit is available to employees hired from June 22, 2022 to December 31, 2026.

​ ( I-65 Pre-Screening for Veterans Apprenticeship Credit ​form for employers ) Tax type: Corporate or Individual Income Tax, Bank Tax, Savings and Loan Tax, Corporate License Fee, or Insurance Premium Tax Credit carryforward: None 066 – RAILROAD EXPENDITURES CREDIT Who is eligible: Taxpayers with qualified railroad reconstruction or replacement expenditures.

The credit is available for tax years beginning after December 31, 2023, and is repealed on December 31, 2028. The guidelines for the Railroad Expenditures Credit are administered by the SC Department of Commerce. Amount is equal to the lessor of the total credit available to you or your current year tax liability.

Must receive a Credit Certificate from the SC Department of Commerce confirming the amount of approved credit. Tax type: Corporate or Individual Income Tax, Bank Tax, Savings and Loan Tax, or Insurance Premium Tax Credit carryforward: Five years 067 – RECREATIONAL TRAIL EASEMENT CREDIT Who is eligible: A taxpayer who encumbers property with a perpetual recreational trail easement and right of way.

The credit is available for tax years beginning after December 31, 2023, and will be repealed on January 1, 2029. Credit amount: Ten cents (. 10) for each square foot of property encumbered by the recreational trail easement​ Tax type: Corporate or Individual Income Tax, and Fiduciary Income Tax.

​ Credit carryforward: Five years 100 – CREDIT FOR TAXES PAID TO ANOTHER STATE​ How to claim: SC1040TC Worksheet Who is eligible: South Carolina residents and part-year residents who pay taxes to South Carolina and another state on the same income Credit amount: Lesser of South Carolina tax paid or tax paid to another state Tax type: Individual Income Tax Credit carryforward: None 102 – NURSING HOME CREDIT Individuals who pay for nursing facility level of care, certified by a licensed physician, for themselves or another individual, to: an institution providing nursing facility level of care, a provider of in-home or community care Tax type: Individual Income Tax Credit carryforward: None How to claim: I-319 (Make sure to use the form for the correct year) Who is eligible: Qualifying students attending a South Carolina college or university Beginning in 2018, credit is 50% of tuition paid, limited to $1,500, for two-year and four-year schools.

For tax years before 2018, credit is 25% of tuition paid, limited to $350 for two-year schools and $850 for four-year schools.

Tax type: Individual Income Tax Who is eligible: Resident taxpayers who use anhydrous ammonia for agricultural purposes Credit amount: Amount paid to purchase the additive for anhydrous ammonia required by SC Code Section 44-53-375(E)(2)(a)(ii) Who is eligible: Resident taxpayers who produce milk for sale $10,000 for the first 500,000 pounds of milk produced and sold below the production price $5,000 for each additional 500,000 pounds of milk produced and sold below the production price Credit amount is certified by the South Carolina Commissioner of Agriculture How to claim: I-3​​60 (Make sure to use the form for the correct year) Who is eligible: South Carolina classroom teachers, including classroom teachers at private schools, who were not eligible for the teacher supplies reimbursement paid by their county Credit amount: Amount spent on teacher supplies and materials, up to: $400 for tax years 2024 and after $275 for tax years 2021 and prior Tax type: Individual Income Tax PARENTAL REFUNDABLE​ CREDIT How to apply: Learn more about the Parental Refundable Credit How to claim: I-361 (Make sure to use the form for the correct year) Who is eligible: Parents of qualifying exceptional needs children who pay tuition to an eligible school Can’t exceed $11,000 or the cost of tuition, whichever is lower, per qualifying child If the child receives a grant from Exceptional SC, the credit is reduced by the grant amount Parents must apply for the credits on MyDORWAY Credits are awarded on a first come, first served basis​​ $2 million limit total for all taxpayers* (Must be pre-approved by the SCDOR) The annual credit cap is tracked and posted at dor.

sc. gov/ecenc *If Exceptional SC​ receives less than $12 million in donations, then the Parental Refundable Tax Credit cap of $2 million may be increased by up to $3 million. The combined credit cap cannot exceed the authorized total of $14 million dollars.

How to claim: I-385 (Make sure to use the form for the correct year) Who is eligible: South Carolina residents who purchased gas in South Carolina and had preventative maintenance costs for vehicles registered in their name The lesser of the preventative maintenance expenses or the increase in the motor fuel user fee paid in South Carolina during the year The Motor Fuel Income Tax Credit is no longer available for tax years 2023 and after.

​ 2022 motor fuel user fee increase: $0. 11 per gallon 2021 motor fuel user fee increase: $0. 09 per gallon 2020 motor fuel user fee increase: $0.

07 per gallon 2019 motor fuel user fee increase: $0. 05 per gallon​ 2018 motor fuel user fee increase: $0. 03 per gallon General tax credit questions: TaxCredits@dor.

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