rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Section 198 Brownfields Tax Incentive
    sub title: 2007 CRS Survey
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2007
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Pollution
  subject:
    topic: Hazardous substances
  subject:
    topic: State governments
  related item:
    title info:
      title: Section 198 Brownfields Tax Incentive
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101220
    record change date: 20260604211855.2
    record identifier: in00003419580