Section 198 Brownfields Tax Incentive : 2007 CRS Survey.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Pollution.

Hazardous substances.

State governments.

Physical Description:

1 online resource (21 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Provides background on the brownfields problem, and describes the section 198 brownfields tax incentive, set to expire on Dec. 31, 2007, which allows taxpayers to fully deduct the costs of environmental cleanup and development of sites less seriously contaminated by hazardous substances in the year costs were incurred rather than spreading the costs over several years. Examines results of 2007 CRS survey regarding the extent to which the section 198 brownfields tax incentive has been used, summarizes comments of State agencies and developers, and reviews Congressional action.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Section 198 Brownfields Tax Incentive

Access Restriction:

Restricted for use by site license.