The property for which you are seeking a tax credit must contain a release or threat of release of a hazardous substance, as defined by sections 101 (14) and 102 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA). Properties contaminated only with petroleum, including crude oil, and natural gas products, and synthetic gas products usable for fuel, are not eligible for the Federal Brownfields Tax Incentive. However, petroleum mixed with hazardous substances may be eligible.

The CERCLA Hazardous Substance List can be found at any one of the following locations listed below. (NOTE: The CERCLA Hazardous Substances list contains fewer hazardous substances than the Massachusetts Oil and Hazardous Materials List (MOHML) found in the Code of Massachusetts Regulations 310 CMR 1600).

  1. Libraries:
    See Code of Federal Regulations - 40 CFR 302.4 Designation of hazardous substances. (a) Listed hazardous substances.

  2. ON-LINE:
    Code of Federal Regulations, TITLE = 40, PART = 302, SECTION = 4, [see Table 302.4]

  3. MassDEP - Boston Office:
    Kerry Bowie, MassDEP Brownfields Coordinator
    One Winter Street
    Boston, MA 02108
    (617) 556-1007
    kerry.bowie@state.ma.us

  4. MassDEP - Regional Service Centers