Illinois Administrative Code
Title 35 - ENVIRONMENTAL PROTECTION
Part 740 - SITE REMEDIATION PROGRAM
Subpart G - REVIEW OF REMEDIATION COSTS FOR ENVIRONMENTAL REMEDIATION TAX CREDIT
Section 740.700 - General
Universal Citation: 35 IL Admin Code ยง 740.700
Current through Register Vol. 48, No. 38, September 20, 2024
This Subpart sets forth the procedures to be followed by an RA to obtain Agency review and approval of remediation costs before applying for the environmental remediation tax credit under Section 201(l) of the Illinois Income Tax Act [35 ILCS 5/201(l)] . It contains procedures for preliminary reviews of estimated remediation costs and final reviews of remediation costs actually incurred, establishes fees for the Agency's reviews, provides for appeals of Agency determinations, and includes examples of remediation costs and ineligible costs.
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