Current through Register Vol. 48, No. 38, September 20, 2024
a) The RA for any remediation site enrolled
in the Site Remediation Program may request a preliminary review of estimated
remediation costs by submitting a budget plan along with the Remedial Action
Plan required under Section
740.450 of
this Part. No budget plan shall be accepted for review by the Agency unless a
Remedial Action Plan satisfying the requirements of Section
740.450 of
this Part also has been submitted. The budget plan shall be submitted on forms
prescribed and provided by the Agency and shall include, but not be limited to,
the following information:
1) Identification
of applicant and remediation site:
A) The full
legal name, address and telephone number of the RA, any authorized agents
acting on behalf of the RA, and any contact persons to whom inquiries and
correspondence must be addressed;
B) The address, site name, tax parcel
identification number(s) and Illinois inventory identification number for the
remediation site for which the environmental remediation tax credit is being
sought and the date of acceptance of the site into the Site Remediation
Program;
C) The Federal Employer
Identification Number (FEIN) or Social Security Number (SSN) of the
RA.
2) Line item
estimates of the costs that the RA anticipates will be incurred for the
development and implementation of the Remedial Action Plan, including but not
limited to:
A) Site investigation activities:
i) Drilling costs;
ii) Physical soil analysis;
iii) Monitoring well installation;
iv) Disposal costs.
B) Sampling and analysis activities:
i) Soil analysis costs;
ii) Groundwater analysis costs;
iii) Well purging costs;
iv) Water disposal costs.
C) Remedial activities:
i) Groundwater remediation costs;
ii) Excavation and disposal costs;
iii) Land farming costs;
iv) Above-ground bio-remediation
costs;
v) Land application
costs;
vi) Low temperature thermal
treatment costs;
vii) Backfill
costs;
viii) In-situ soil
remediation costs.
D)
Report preparation costs.
3) A certification, signed by the RA or
authorized agent and notarized, as follows:
I, [name of RA, if individual, or authorized agent of RA],
hereby certify that neither ["I" if RA is certifying or name of RA if
authorized agent is certifying], nor any related party (as described in Section
201(l) of the Illinois Income Tax Act [35 ILCS
5/201(l)] ), nor any person whose tax
attributes ["I" if RA is certifying or name of RA if authorized agent is
certifying] have [has] succeeded to under Section 381 of the Internal Revenue
Code, caused or contributed in any material respect to the release or
substantial threat of a release of regulated substance(s) or pesticide(s) that
are identified and addressed in the Remedial Action Plan submitted for the site
identified above.
4) The
original signature of the RA or authorized agent acting on behalf of the
RA.
b) The budget plan
shall be accompanied by the applicable fee for review as provided in Section
740.720
of this Subpart. Budget plans shall be mailed or delivered to the address
designated by the Agency on the forms. Requests that are hand-delivered shall
be delivered during the Agency's normal business hours.
c) The time for the Agency to review the
budget plan begins on the date that the Agency receives the budget plan. The
Agency's record of the date of receipt of the budget plan shall be deemed
conclusive unless a contrary date is proven by a dated, signed receipt from
registered or certified mail. The RA may waive the time for review. The time
frames for the Agency review are:
1) If the
budget plan is submitted with the Remedial Action Plan, the submission of the
budget plan shall be deemed an automatic 60-day waiver of the applicable review
period for the Remedial Action Plan, as set forth in Section
740.505(d)
of this Part. In this instance, the Agency shall have 120 days from its receipt
of the two documents to make a final determination on the two
documents.
2) If the budget plan is
not submitted with the Remedial Action Plan, the budget plan may not be
submitted until after the Agency has made a final determination on the Remedial
Action Plan. If the budget plan is submitted after the Agency has approved, or
approved with conditions, the Remedial Action Plan, the Agency shall have 60
days from its receipt of the budget plan to make a final determination on the
budget plan.
3) If an amended
Remedial Action Plan or amended budget plan is submitted before an Agency final
determination on the Remedial Action Plan and budget plan, the Agency shall
have 120 days from its receipt of the amended document to make a final
determination on the two documents.
4) If an amended budget plan is submitted
without an amended Remedial Action Plan and after the Agency's final
determination on the Remedial Action Plan, the Agency shall have 60 days from
its receipt of the amended budget plan to make a final determination on the
amended budget plan.
d)
The Agency shall review the budget plan and the Remedial Action Plan to
determine, in accordance with Sections
740.725 and
740.730 of this
Part, whether the estimated costs are remediation costs. Upon completion of the
preliminary review, the Agency shall notify the RA in writing of its final
determination to approve, disapprove or modify the estimated remediation costs
submitted in the budget plan.
1) If a budget
plan is disapproved or approved with modification of estimated remediation
costs, the written notification shall contain the following information as
applicable:
A) An explanation of the specific
type of information or documentation, if any, that the Agency deems the RA did
not provide;
B) The reasons for the
disapproval or modification of estimated remediation costs;
C) Citations to statutory or regulatory
provisions upon which the determination is based.
2) The Agency may combine the notification of
its final determination on a budget plan with the notification of its final
determination on the corresponding Remedial Action Plan.
3) The Agency's notification of final
determination shall be by certified or registered mail postmarked with a date
stamp and with return receipt requested. The Agency's determination shall be
deemed to have taken place on the postmarked date that the notice is
mailed.
e) Revision and
Resubmission
1) If the Agency disapproves a
Remedial Action Plan or approves a Remedial Action Plan with conditions in
accordance with Subpart E of this Part, the Agency may return the corresponding
budget plan to the RA without review. If the Remedial Action Plan is amended as
a result of the Agency action, the RA may submit a revised budget plan for
review. No additional fee shall be required for this review.
2) If the Remedial Action Plan is amended by
the RA and the RA intends to submit the Agency's final determination on the
budget plan in accordance with Section
740.715(c)
of this Subpart, the budget plan shall be revised accordingly and resubmitted
for Agency review. No additional fee shall be required for this
review.
f) If the Agency
disapproves or modifies the budget plan or fails to issue a final determination
within the applicable review period, the RA may, within 35 days after receipt
of the final determination or expiration of the deadline, file an appeal with
the Board. Appeals to the Board shall be in the manner provided for the review
of permit decisions in Section 40 of the Act.
