Drip/Trickle Irrigation Systems Credit (TC-1)

For purchasing and installing conservation tillage equipment, drip/trickle irrigation system, or dual purpose combination truck and crane equipment.

Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Businesses (TC-2)

For state contractors that subcontract with socially and economically disadvantaged small businesses.

Water Resources Credit (TC-3)

For investing in the construction of water storage and control structures for soil and water conservation, wildlife management, agriculture, and aquaculture purpose.

Small Business Job Credit (TC-4SB)

For qualifying small businesses that create and maintain 2 or more full-time jobs.

Accelerated Small Business Jobs Credit (TC-4SA)

For qualifying small businesses that create 2 or more full-time jobs.

Scenic Rivers Credit (TC-5)

For donating certain lands adjacent to designated rivers or sections of a river.

Palmetto Seed Capital Credit (TC-7)

For investing in the Palmetto Seed Capital Corporation.

Employer Child Care Credit (TC-9)

For employers that establish child care programs for the benefit of employees or donate to a non-profit corporation providing child care services to employees.

Capital Investment Credit (TC-11)

For placing qualifying manufacturing and production equipment in service.

Family Independence Payments Credit (TC-12)

For employers hiring recipients of Family Independence Payments.

Additional Family Independence Payments Credit (TC-12A)

For employers hiring qualified Family Independence Payment recipients in a distressed or less developed county.

Community Development Credit (TC-14)

For investing amounts not claimed as charitable deductions in qualifying community development corporations or financial institutions.

Research Expenses Credit (TC-18)

For taxpayers claiming a federal research expenses credit.

Qualified Conservation Contribution Credit (TC-19)

For donating a qualifying gift of land for conservation or a qualified conservation contribution of a real property interest.

Credit for Expenses Incurred through Brownfields Voluntary Cleanup Program (TC-20)

For costs of voluntary cleanup activity by a nonresponsible party under the Brownfields Voluntary Cleanup Program.

Certified Historic Structure Credit (TC-21)

For rehabilitation projects that qualify for the federal credit.

Certified Historic Residential Structure Credit (TC-22)

For qualifying residential rehabilitation projects.

Textiles Rehabilitation Credit (TC-23)

For rehabilitation of an abandoned textile manufacturing facility.

Commercials Credit (TC-24)

For production companies producing commercials in South Carolina.

Motion Pictures Credits After June 30, 2004 (TC-25)

For investing in motion picture projects or motion picture production or post-production facilities in South Carolina after June 30, 2004.

Venture Capital Investment Credit (TC-26)

For lending money to the South Carolina Venture Capital Authority.

Health Insurance Pool Credit (TC-27)

For an individual who acquires replacement health insurance coverage through the South Carolina Health Insurance Pool.

South Carolina Quality Forum Credit (TC-28)

For participating in quality programs of the South Carolina Quality Forum.

Qualified Retirement Plan Contribution Credit (TC-29)

For taxes paid to another state on qualified retirement plan contributions not exempt from the other state's income tax.

Port Cargo Credit (TC-30)

For increasing usage by volume at state ports.

Retail Facilities Rehabilitation Credit (TC-31)

For revitalizing abandoned retail facilities.

Premarital Preparation Course Credit (TC-32)

For attending a qualifying marriage preparation course prior to obtaining a South Carolina marriage license.

Industry Partnership Fund Credit (TC-36)

For contributing to the South Carolina Research Authority's Industry Partnership Fund.

Solar Energy or Small Hydropower System Credit (TC-38)

For installing a solar energy system or small hydropower system in a South Carolina facility.

Ethanol or Biodiesel Production Credit (TC-40)

For producers of corn-based or non-corn-based ethanol or soy-based or non-soy-based biodiesel.

Renewable Fuel Facility Credit (TC-41)

For constructing a renewable fuel production or distribution facility in South Carolina.

Residential Retrofit Credit (TC-43)

For retrofitting a residence to make it more resistant to loss due to hurricane, rising floodwater, or other catastrophic windstorm event.

Excess Insurance Premium Credit (TC-44)

For excess premiums paid for property and casualty insurance on a legal residence.

Apprenticeship Credit (TC-45)

For employing an apprentice.

Credit Shareholder of S Corporation Banks (TC-46)

For shareholders of S corporations operating as banks.

Plug-In Hybrid Vehicle Credit (TC-48)

For in-state purchase or lease of a plug-in hybrid vehicle. Use TC-48A to apply for this credit.

Venison for Charity (TC-51)

$50 for each carcass of deer meat prepared by a licensed meat packer, butcher, or processing plant for charity.

Fire Sprinkler System Credit (TC-52)

25% of costs for voluntarily installing a sprinkler system in a structure.

Energy Efficient Manufactured Home Credit (TC-53)

$750 credit for new purchase of an Energy Star manufactured home.

Credit for Manufacturing Renewable Energy Systems (TC-54)

For investing in production of renewable energy systems and components.