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Golf Cart Credit
Columbia, SC…As a matter of information, Internal Revenue Code Section 30D provides a federal income tax credit for certain qualified plug-in electric motor vehicles. The credit is allowed for certain low speed vehicles, including some vehicles that may be called "golf carts." (The credit specifically provides that it is not allowed for vehicles "manufactured primarily for off-road use, such as primarily for use on a golf course," so although some vehicles that qualify for the credit may be commonly referred to as golf carts, the low speed vehicles that qualify for the credit are not considered golf carts used primarily on golf courses.)
The Department of Revenue cannot provide any information on what vehicles or types of vehicles qualify for this federal credit. South Carolina does not adopt Internal Revenue Code Section 30D and has no income tax credit for golf carts or other low speed electric motor vehicles.