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Brownfields Tax Incentive
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- About the Brownfields Tax Incentive
- Frequently Asked Questions
- Other Resources
- State Contacts for Brownfields Tax Incentive
- Case Studies on Use of Brownfields Tax Incentive
- Historical Information on the Brownfields Tax Incentive (August 5, 1997 - December 21, 2000)
About the Brownfields Tax Incentive
Originally signed into law in 1997 and extended through December 31, 2009, the Brownfields Tax Incentive encourages the cleanup and reuse of brownfields. Under the Brownfields Tax Incentive, environmental cleanup costs are fully deductible in the year incurred, rather than capitalized and spread over time. Improvements in 2006 expanded the tax incentive to include petroleum cleanup.
- Brownfields Tax Incentive Fact Sheet (PDF) (2 pp, 193K)
EPA Document Number: EPA 560-F-08-311
November 2008
- Brownfields Tax Incentive Guidelines (PDF) (5 pp, 87K)
EPA Document Number: EPA 560-F-08-312
November 2008
Frequently Asked Questions
Case Studies on Use of Brownfields Tax Incentive
- Alliance Environmental (PDF) (4 pp, 155K)
West Chester, Pennsylvania
EPA Ducument Number: EPA 560-F-05-228
August 2005
- Fields Environmental (PDF) (4 pp, 159K)
Bloomington, Indiana
EPA Ducument Number: EPA 560-F-05-226
May 2005
- J. Spear Associates (PDF) (3 pp, 131K)
Milwaukee, Wisconsin
EPA Document Number: EPA 560-F-05-225
May 2005
- The Lawrence Gateway Project (PDF) (4 pp, 199K)
Lawrence, Massachusetts
EPA Document Number: EPA 560-F-05-227
May 2005
- SBC Park (PDF) (3 pp, 761K)
San Francisco, California
EPA Document Number: EPA 560-F-05-224
May 2005
Other Federal Resources
- Extension of the Brownfields Tax Incentive (PDF) (1 pg, 28K)
[HTML (13K)]
Section 198 U.S. Tax Code
October 2004
- Extension and Expansion of the Brownfields Tax Incentive (PDF) (1 pg, 16K)
[HTML (3K)]
Section 652 of H.R. 5542
December 2000
- Environmental Cleanup Cost Deduction (PDF) (1 pg, 44K)
Extracted Section of IRS Publication 954
Internal Revenue Service
Publication 954 - Page 12
(Rev. June 2001)
- Tax Incentives for Empowerment Zones and Other Distressed Communities (PDF) (20 pp, 116K)
Internal Revenue Service
Publication 954
(Rev. June 2001)
Historical Information on the Brownfields Tax Incentive
The Brownfields Tax Incentive was initially applicable to properties that met specific land use, geographic, and contamination requirements for the period August 5, 1997 - December 21, 2000. The geographic requirements were removed on December 21, 2000, leaving only land use and contamination qualifications for expenditures on or after December 21, 2000.
- ALLIANCE ENVIRONMENTAL SYSTEMS, INC. (PDF) (3 pp, 15K)
West Chester, Pennsylvania
EPA Document Number: EPA 500-F-99-166
[HTML (11K)]
- TRIANGLE PARK, LLC (PDF) (4 pp, 15K)
Portland, Oregon
EPA Document Number: EPA 500-F-99-167
[HTML (12K)]
September 1999
- How to Find Out Whether a Property Is Eligible for the Brownfields
Tax Incentive (August 5, 1997 - December 21, 2000) (PDF) (3 pp, 18K)
Eligibility Fact Sheet
EPA Document Number: EPA 500-F-98-140
[HTML (11K)]
June 1998
- List of Eligible Pilots (August 5, 1997 - December 21, 2000) (PDF) (1 pg, 9K)
[HTML (2K)]
- EnviroMapper Application:
To View Historical Brownfields Tax Incentive Zones
(Maps previous tax code geographic requirements for the period August 5, 1997 - December 21, 2001.)
- Taxpayer Relief Act of 1997 U.S. Congress Public Law 105-34
Expensing of environmental remediation costs.
Subtitle E--Brownfields; Sec. 941. - Extraction (PDF) (3 pp, 28K)
[HTML (8K)]