Department of Energy & Environmental Protection Programs:
Federal Brownfields Tax Incentive:
This tax incentive program was originally signed into law in 1997 and has recently been extended through December 31, 2011. 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. The program has been improved several times to remove geographic restriction and include petroleum cleanup.
In order to seek this tax incentive, owners must obtain a letter from DEEP that confirms that their property meets the definition of a "qualified contaminated site." DEEP will determine whether or not there has been a release (or threat of release) or disposal of any hazardous substance at or on the property. Sites listed, or proposed for listing, on the USEPA National Priorities List (Superfund sites) are excluded. Information on Connecticutís Superfund sites can be found here.
To seek a determination from DEEP that a property is a qualified contaminated site, submit the following to DEEPís Brownfields Coordinator, Graham J. Stevens:
- documentation that verifies that there has been a release (or threat of release) or disposal of any hazardous substance at or on the property;
- confirmation that the property is not a Superfund site; and
- the property owner's name and mailing address.
Information can be sent via e-mail or by mail to:
Graham J. Stevens
State Brownfield Coordinator
Department of Energy & Environmental Protection
79 Elm Street
Hartford, CT 06106
DEEPís determination that a property meets the definition of a qualified contaminated site does not guarantee qualification for this tax incentive.
For more information on this tax incentive please visit these US Environmental Protection Agency links:
A Guide to Federal Tax Incentives for Brownfields Redevelopment (PDF) - EPA Document Number: 560-F-11-003, April 2011
Brownfields Tax Incentive Fact Sheet (PDF) - EPA Document Number: EPA 560-F-08-311, December 2010
Brownfields Tax Incentive Guidelines (PDF) - EPA Document Number: EPA 560-F-08-312, November 2008
Brownfields Federal Program Guide:
The 2011 Brownfields Federal Programs Guide updates the 2009 edition and lists the programs that provide technical or financial assistance relevant to brownfields. Where applicable, a description of eligibility requirements, availability, uses and applications, as well as any restrictions on use or eligibility is included. Examples of Brownfield projects that have successfully leveraged funding from these programs are also included.
Remediation Programs and Information
Content Last Updated June 2, 2011