Always.
No.
Not particularly.
The short answer is that in order to obtain any deduction related to pond expenses the pond must be used in some form for the production of income (raising and selling fish, a fee for fishing business) or for certain farmers under certain circumstances as a conservation measurement. Farmers have a completely unique set of internal revenue code that govern what they can deduct and how they can deduct it and to be perfectly honest I'm not that familiar with this area of tax code.
So far I haven't taken any steps to either create a farm or create an income producing activity at my place so this pretty much rules out any tax deduction.
Someday however, when Green Sunfish are truly appreciated for the magnificent fish that they are, I shall be sitting on the proverbial gold mine.
