Form Sc Sch.tc-3 - Water Resources Credit (Page 2 of 2) in pdf

"Restoration" of ponds, lakes and other water impoundments, and water control structures includes all materials and

services for:

Changing the height of a dam.

Increasing the spillway capacity of a dam.

Removing sediment from an impoundment.

Adjusting the water depth to improve an impoundment for aquiculture or wildlife management.

Removing trees greater than 4 inches in diameter from a dam, including removing stumps and replacing with

impervious material.

Installing a filter or drainage system to control seepage through a dam.

Costs related to work requiring excavation into the embankment fill or foundation of a dam (e.g. replacing

deteriorated pipe).

Costs related to work requiring removal or replacement of major structural components of a dam (e.g. replacing

deteriorated concrete, gates etc.).

Any other work to improve the capacity, service or safety of a water impoundment or water control structure,

except the items below.

"Restoration" does not include:

Routine care (e.g. cutting grass)

Reseeding eroded embankment and shore areas.

Removing bush and small trees (up to 4 inches in diameter) from a dam.

Replacing stop logs or flash boards with identical components.

Sealing cracks in spillway slabs.

Replacing trash guards.

Replacing or repairing any component of a water supply or irrigation system when the work is done on a

component that is not part of the dam, water impoundment, or their appurtenant works.

Any other work that does not improve the capacity, service, or safety of a water impoundment or water control

structure.

Our website address is:

NOTE: If filing a paper return, attach to your Income Tax Return. If filing electronically, keep a copy with your tax records.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form if you are an individual taking this credit. 42

U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in

administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SC

Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social

security number is used for identification purposes.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of

Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most instances, once

this information is collected by the Department, it is protected by law from public disclosure. In those situations where

public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third

parties for commercial solicitation purposes.

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Form Sc Sch.tc-3 - Water Resources Credit Page 2