South Carolina Governor Signs Law Extending Energy Efficient Manufactured Homes Incentive Program to 2024

The South Carolina Governor May 26 signed a law extending the Energy Efficient Manufactured Homes Incentive Program. The law includes measures: 1) extending the program that provides eligible individual income taxpayers a nonrefundable $750 tax credit to July 1, 2024, from July 1, 2019; 2) exempting from sales and use tax manufactured homes designated by the U.S. Environmental Protection Agency (EPA) and U.S. Department of Energy as meeting or exceeding energy saving efficiency requirements; and 3) extending the sunset date of the High Growth Business Job Creation Act of 2013 to Dec. 31, 2025, from Dec. 31, 2019 for corporate ...