An individual or business can take a state income tax credit equal to 25% of the costs of solar equipment per facility which may be used for heating water, space heating, air cooling, or the generation of electricity in or on a facility in South Carolina and owned by the taxpayer.

The credit also applies to controls, tanks, pumps, heat exchangers, and other equipment used directly and exclusively for the solar energy system. The term ?system? does not include any land …