South Carolina · Recycling / Large Project · SC-REC-001
Recycling Property Tax Credit
Publication revised September 24, 2026. Sourcebook page 244.
Credit amount / calculation
30% of qualifying investment; can offset multiple state taxes and carry until used.
Business fit and eligible activity
Only very large qualifying recycling facilities will meet the $150 million investment threshold. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
The opportunity is strongest when the company is buying identifiable processing equipment for a material the state recognizes as recyclable or
Official sources
Related programs
Abandoned Building Revitalization Credit
Credit based on qualified rehabilitation expenditures
Useful where a mill rehabilitates a qualifying abandoned industrial building; notice must precede expenditures.
Capital Investment Credit
0.5% to 2
Directly relevant to mills placing qualified manufacturing and productive equipment in service.
Employer Child Care Program Credit
50% of eligible child-care startup costs
Forest-products employers establishing or operating qualified child care programs can claim a state credit.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Clean Fuel Production Credit (Internal Revenue Code §45Z)
Per-gallon or gallon-equivalent credit based on the
Potentially relevant only if a forest-products business actually produces qualifying transportation fuel.