1350                            STATE OF SOUTH CAROLINA 
                                    DEPARTMENT OF REVENUE                                                                                    SC SCH.TC-3
                                                                                                                                             (Rev. 8/16/19)
                                  WATER RESOURCES CREDIT                                                                                       3116
   dor.sc.gov                                                                                                                                20
Name                                                                                                                                          SSN or FEIN
 
Location of property: Street address

County                                                 City                                                        State                                                     ZIP

1. Construction and installation cost of ponds, lakes, water impoundments  
   or water control structures  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1. 
2. Cost of restoration of ponds, lakes, or water impoundments                                                                              
   (See instructions for items included in restoration cost)     . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  2. 
                                                                                                                                           
3. Total (add line 1 and line 2)        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 
                                                                                                                                           
4. Multiply line 3 by 25% (.25)      . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . .   4. 
                                                                                                                                           
5. Maximum amount of credit allowed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               5.             $2,500
                                                                                                                                           
6. Enter the lesser of lines 4 or 5 here and on the appropriate tax credit schedule. . . . . . . . . . . . . . .                          6. 

REQUIRED: Attach a construction permit issued by the South Carolina Department of Health and Environmental Control 
(SCDHEC) or proof of permit exemption issued by SCDHEC, the Natural Resources Conservation Service, or a local Soil  
and Water Conservation District.

                                    INSTRUCTIONS

The  Water  Resources  Credit  encourages  the  construction  of  water  storage  and  control  structures  for  soil  and  water 
conservation, wildlife management, agriculture, and aquiculture purposes.

This tax credit does NOT apply to any pond, lake, or other water impoundment or water control structure located in or 
adjacent to and filled primarily by coastal waters of the state. 
 
An Income Tax credit is allowed for 25% of all allowable expenditures for the construction, installation, or restoration of 
ponds, lakes, other water impoundments, and water control structures designed for the purposes of water storage for 
irrigation, water supply, sediment control, erosion control or aquiculture and wildlife management.  
 
The  credit  is  limited  to  $2,500.  The  maximum  credit  limit  of  $2,500  is  determined  at  the  entity  level  for  pass-through 
entities.  
 
If the credit exceeds the tax liability, the excess may be carried forward for the next five taxable years.

    31161029

"Restoration" of ponds, lakes, 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 four 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 (for example, replacing 
    deteriorated pipe) 
    costs related to work requiring removal or replacement of major structural components of a dam (for example, 
    replacing deteriorated concrete, gates, etc.) 
    any other work to improve the capacity, service, or safety of a water impoundment or water control structure

"Restoration" does not include: 
    routine care (cutting grass, etc.) 
    reseeding eroded embankment and shore areas 
    removing brush and small trees (up to four 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

If you file by paper, attach to your Income Tax return. If you file 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 taxpayer. 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  SCDOR  must  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 SCDOR is limited to the information 
necessary  for  the  SCDOR  to  fulfill  its  statutory  duties.  In  most  instances,  once  this  information  is  collected  by  the  SCDOR,  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. 

    31162027