Federal Brownfields Tax Incentive Program:
Instructions for Completing Application for Certification of Eligibility

1. Contaminated Site Criteria:
   • Eligible hazardous substances are those listed in the Comprehensive Environmental Response, Compensation and Liability Act of 1980 and its implementing regulations (CERCLA - 40 CFR 302.4). ATTACHMENT 1 of this Application Kit explains where this list can be found. Costs incurred for cleanup of one or more substances included in this list are eligible for the federal tax incentive.

   • Please attach a copy of documentation to substantiate the release or threat of release of hazardous substances. NOTE: This tax credit is available for cleanups of eligible substances that are performed pursuant to MGL c. 21E and the Massachusetts Contingency Plan (MCP) as well as releases and threats of release which are not required to be reported to MassDEP.
     • For releases or threats of release addressed under the MCP, please reference the appropriate Release Tracking Number (RTN) AND attach a copy of:
       • the corresponding Release Notification Form, OR
       • an existing LSP Opinion which notes the presence of an eligible hazardous substance

     • For releases or threats of release that are not required to be reported to MassDEP, please attach a copy of:
       • a Bill of Lading for shipment of contaminated soil to an off-site disposal site or reuse facility that notes the type of eligible hazardous substance OR
       • a Hazardous Waste Manifest OR
       • a notarized consultant's report noting the presence of an eligible hazardous substance

     As of December 31 2005, properties contaminated with petroleum only are eligible for the Brownfields tax deduction.

2. Target Area Criteria (for cleanup costs incurred BEFORE December 21, 2000):
   • ATTACHMENT 2 in this Application Kit lists those municipalities which contain land areas that meet one or more of the Target Area Criteria.

   • If you are claiming eligibility because your property is located in an area covered by an EPA Brownfields Pilot Grant, please obtain a letter from the EPA Brownfields Pilot Grant administrator verifying that your property is in the Pilot Grant Area. (Please refer to ATTACHMENT 2 for contact names and addresses for Brownfields Designated Pilot Areas.)

   • If you are claiming eligibility because your property meets any one or more of the census tract-based target area criteria, please contact Kerry Bowie at (617) 556-1007, (kerry.bowie@state.ma.us) for verification.

Please complete this application and return to:
Kerry Bowie
Massachusetts Department of Environmental Protection
1 Winter St.
Boston, MA 02108