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
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