{"status":200,"message":"Success","data":{"id":"d0d5f949-2835-5010-9219-730c06d8117a","title":"Homeowner 25% State Historic Rehabilitation Tax Credit","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"32648539-39c4-4b98-8713-17a6c004edfe"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"sc:archives-homeowner-historic-rehabilitation-tax-credit"}}},"status":{"value":"open","description":"Rolling — applications accepted continuously"},"description":"Under the South Carolina Historic Rehabilitation Incentives Act, taxpayers who rehabilitate their owner-occupied historic residence may subtract 25% of many repair and renovation costs from their state income taxes. The State Historic Preservation Office reviews and certifies the work through a three-part application (S1, S2, S3).","funding":{"details":"25% of qualifying rehabilitation costs"},"funders":{"primary":{"id":"f2b85da2-bea1-5440-abb7-5c8930b6a05a","name":"South Carolina Department of Archives and History","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"3fc52c34-5d8f-4ea7-91b0-36d292a8fd6c","allIds":[{"id":"3fc52c34-5d8f-4ea7-91b0-36d292a8fd6c","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":"SCDAH"}}}}},"keyDates":{"closeDate":{"name":"Application deadline","eventType":"other","details":"Ongoing","description":"Rolling — applications accepted continuously"},"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Rolling; applications reviewed as received, before work begins"}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"}],"source":"https://scdah.sc.gov/historic-preservation/programs/tax-incentives/homeowner","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"name":"Amanda Lee","phone":"803-896-6174"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Owners rehabilitating an owner-occupied historic residence in South Carolina whose work the SHPO approves; applications must be approved before work begins. Taxpayers rehabilitating their owner-occupied historic residence."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://scdah.sc.gov/historic-preservation/programs/grants","description":"South Carolina Department of Archives and History 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":"archives","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"SCDAH","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://scdah.sc.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development","Libraries and Arts"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Taxpayers rehabilitating their owner-occupied historic residence.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"State income tax credit of 25% of qualifying rehabilitation costs on an owner-occupied historic home.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"25% of qualifying rehabilitation costs","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: submit the S1 and S2 applications to the SHPO before work starts, then the S3 on completion, and claim the certified credit on 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 12-6-3535 (South Carolina Historic Rehabilitation Incentives Act)","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Rolling; applications reviewed as received, before work begins","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Rolling","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":"Work started before SHPO approval does not qualify. Section 12-6-3535(G) normally requires preliminary and final fees to the department; they were suspended for applications received July 1, 2025-June 30, 2026 under FY25-26 proviso 117.153.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"archives-homeowner-historic-rehabilitation-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-archives-homeowner-historic-rehabilitation-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://scdah.sc.gov/historic-preservation/programs/tax-incentives/homeowner","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":"2026-11-08T00:50:54Z","competitions":[],"awards":[]}}