{"status":200,"message":"Success","data":{"id":"02f137bd-bf4e-59c4-8726-93b99df5ecf9","title":"Water Impoundment and Water Control Structure Tax Credit","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"0cf13ccb-a86d-4ee7-9c03-89159ae4f60d"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"sc:des-water-impoundment-tax-credit"}}},"status":{"value":"forecasted","description":"Expected: April 2027"},"description":"A taxpayer may claim a credit of 25% of expenditures to build, install or restore ponds, lakes, other impoundments and water control structures used for irrigation, water supply, sediment or erosion control, or aquaculture and wildlife management, as long as they are not in or filled primarily by coastal waters. The credit is capped at $2,500 and excess credit carries forward five years. SCDES issues the dam construction permit or exemption certificate that qualifies the project.","funding":{"details":"25% of expenditures, up to $2,500","maxAwardAmount":{"amount":"2500.00","currency":"USD"}},"funders":{"primary":{"id":"c9182b8c-72c6-52a8-a30e-359500922840","name":"South Carolina Department of Environmental Services","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"df03abd8-6d27-4f22-a96d-73e07fa00a62","allIds":[{"id":"df03abd8-6d27-4f22-a96d-73e07fa00a62","status":"active"}]},"org:us:sc:agency":{"registry":{"code":"org:us:sc:agency","url":"https://opengrants.io/common-grants/registries/org-us-sc-agency.json"},"id":"SCDES"}}}}},"keyDates":{"otherDates":{"nextCycle":{"name":"Expected next cycle","eventType":"other","details":"Expected: April 2027","description":"Projected from the program cycle, not a confirmed date"},"cycle":{"name":"Application cycle","eventType":"other","details":"Annual; claimed with the state income tax return filed on or before April 15 following construction"}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"},{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"}],"source":"https://des.sc.gov/programs/bureau-water/dams-reservoirs/tax-credits","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Taxpayers with qualifying impoundments who hold a construction permit, or proof of exemption from permitting issued by the department, NRCS or a local soil and water conservation district. Taxpayers, including pass-through entities (partnerships, S corporations, estates, trusts)."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://des.sc.gov/business/businesses-and-communities-go-green/environmental-loans-grants-businesses-communities","description":"South Carolina Department of Environmental Services grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T07:03:43Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"SC","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"des","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"SCDES","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://des.sc.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Agriculture","Environment & Water"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual","Business"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Taxpayers, including pass-through entities (partnerships, S corporations, estates, trusts).","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"25% state tax credit (up to $2,500) for building or restoring ponds and water control structures.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"25% of expenditures, up to $2,500","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Tax credit: for small exempt dams, call the SCDES regional office after construction to get a Dam Certificate of Exemption; for permitted dams, file the permit to construct and certificate of completion with your state income tax return.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"S.C. Code Section 12-6-3370","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Annual; claimed with the state income tax return filed on or before April 15 following construction","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Expected: April 2027","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Capped at $2,500 per taxpayer (including pass-through credit); requires a permit or exemption certificate; coastal-water impoundments are excluded.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"des-water-impoundment-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-south-carolina/#p-des-water-impoundment-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://des.sc.gov/programs/bureau-water/dams-reservoirs/tax-credits","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-03","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:37:46.293681+00:00","lastModifiedAt":"2026-11-08T00:50:41Z","competitions":[],"awards":[]}}