Section 198 Brownfields Tax Incentive : 2007 CRS Survey.
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...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2007.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| 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. |
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| Item Description: | 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. Electronic resource. |
| Physical Description: | 1 online resource. |