http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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.
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.
Library of Congress. Congressional Research Service.