As I wrote previously, I leased my 2012 leaf in mid December 2012. I recently filed a form TC48A with SCDOR and requested information on the state tax credit via email and here is the official response I received via email:
Thank you for your application for the plug-in hybrid vehicle credit under S.C. Code § 12-6-3376, as last amended by 2012 Act No. 161.
Please be advised that the 2012 Nissan Leaf is not approved for credit because it is an all-electric vehicle.
To be eligible for the credit, vehicles must be certified by the manufacturer, or the domestic distributor in the case of a foreign manufacturer, as a plug-in hybrid as defined in Section 12-6-3376. Once approved, vehicles are listed on the department’s webpage “NEW PLUG-IN HYBRID VEHICLE CREDIT INFORMATION”.
Please let me know if I can be of further assistance.
Research and Review
S.C. Department of Revenue
So, to avoid further confusion I may have created, let it be known that the Leaf does not qualify for the <edit> 2012 <end edit>SC State Income Tax Credit.