A bill

to amend the South Carolina Code of Laws by amending Section 12-6-1140, relating to deductions from individual taxable income, so as to add a deduction for all direct expenses related to the installation of solar panels on the roof of a gas station or canopy of a charging station for electric vehicles if the solar panels are used to provide power to electric vehicle charging stations; and by repealing SECtion 56-3-645 relating to biennial road use fees imposed on motor vehicles powered by electricity, hydrogen, and any other fuel other than motor fuel.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.A.Section 12-6-1140 of the S.C. Code is amended by adding an item to read:

(15) all direct expenses, including construction licenses, related to the installation of solar panels on the roof of a gas station or canopy of a charging station for electric vehicles if the solar panels are used to provide power to the electric vehicle charging stations. The department may adopt rules and promulgate regulations to implement the provisions of this item.

B.This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2022.

SECTION 2. Section 56-3-645 of the S.C. Code is repealed.

SECTION 3. Any delinquent or unpaid payments and related penalties imposed pursuant to Section 56-3-645 that are pending at the time of the enactment of this act are no longer required to be paid.

SECTION 4.This act takes effect upon approval by the Governor.

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