"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 (some exceptions apply)
- In the case of pass-through entities such as partnerships and S Corp, the credit is determined at the entity level and is limited to $2,500.
"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.
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