The General Assembly finds that South Carolina is blessed with abundant rain fall and other water resources which when managed through the construction of impoundments and water control structures abate erosion and sedimentation, conserve water for use during times of drought and add to the income of our citizens by increasing agricultural and aquicultural productivity. An income tax credit is allowed to encourage the private sector of our economy to invest in the construction of water storage and control structures for soil and water conservation, wildlife management, agriculture and aquiculture purposes.
Restoration DOES NOT Include:
E. 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.