Illinois Administrative Code
Title 35 - ENVIRONMENTAL PROTECTION
Part 740 - SITE REMEDIATION PROGRAM
Subpart G - REVIEW OF REMEDIATION COSTS FOR ENVIRONMENTAL REMEDIATION TAX CREDIT
Section 740.725 - Remediation Costs
Universal Citation: 35 IL Admin Code ยง 740.725
Current through Register Vol. 48, No. 38, September 20, 2024
a) Activities, materials, labor, equipment, structure and service costs that may be approved by the Agency as remediation costs for the environmental remediation tax credit under Section 201(l) of the Illinois Income Tax Act [35 ILCS 5/201(l)] include, but are not limited to, the following:
1) Preparation of
bid documents and contracts for procurement of contractors, subcontractors,
analytical and testing laboratories, labor, services and suppliers of equipment
and materials;
2) Engineering
services performed in accordance with Section 58.6 of the Act and implementing
regulations at Sections
740.235
and
740.405
of this Part;
3) Site assessment
and remedial investigation activities conducted in accordance with Sections
740.410,
740.415,
740.420
and
740.430
of this Part;
4) Report or plan
preparation conducted in accordance with Sections
740.425,
740.435,
740.445,
740.450 and
740.455
of this Part;
5) Collection,
analysis or measurement of site samples in accordance with Section
740.415(d)
of this Part;
6) Groundwater
monitoring well installation, operation, maintenance and construction
materials;
7) Removal, excavation,
consolidation, preparation, containerization, packaging, transportation,
treatment or off-site disposal of wastes, environmental media (e.g., soils,
sediments, groundwater, surface water, debris), containers or equipment
contaminated with regulated substances or pesticides at concentrations
exceeding remediation objectives pursuant to an approved Remediation Objectives
Report in accordance with Section
740.445
of this Part. Activities must be in compliance with all applicable state or
federal statutes and regulations;
8) Clean backfill materials in quantities
necessary to replace soils excavated and disposed off-site that were
contaminated with regulated substances or pesticides at levels exceeding
remediation objectives pursuant to an approved Remediation Objectives Report in
accordance with Section
740.445
of this Part;
9) Transportation,
preparation and placement of clean backfill materials pursuant to an approved
Remedial Action Plan in accordance with Section
740.450 of
this Part;
10) Design, testing,
permitting, construction, monitoring and maintenance of on-site treatment
systems pursuant to an approved Remedial Action Plan in accordance with Section
740.450 of
this Part;
11) Engineering costs
associated with preparation of a budget plan in accordance with Section
740.705
of this Subpart or an application for final review of remediation costs in
accordance with Section
740.710
of this Subpart if prepared before the issuance of the No Further Remediation
Letter (by the Agency or by operation of law);
12) Removal or replacement of concrete,
asphalt or paving to the extent necessary to achieve remediation objectives
pursuant to an approved Remedial Action Plan in accordance with Section
740.450 of
this Part;
13) Clay, soil,
concrete, asphalt or other appropriate materials as a cap, barrier or cover to
the extent necessary to achieve remediation objectives pursuant to an approved
Remedial Action Plan in accordance with Section
740.450 of
this Part;
14) Placement of clay,
soil, concrete, asphalt or other appropriate materials as a cap, barrier or
cover to the extent necessary to achieve remediation objectives pursuant to an
approved Remedial Action Plan in accordance with Section
740.450 of
this Part;
15) Destruction or
dismantling and reassembly of above-grade structures to the extent necessary to
achieve remediation objectives pursuant to an approved Remedial Action Plan in
accordance with Section
740.450 of
this Part;
16) Costs associated
with obtaining a special waste generator identification number not to exceed
$100.
b) An RA may submit a request for review of remediation costs that includes an itemized accounting and documentation of costs associated with activities, materials, labor, equipment, structures or services not identified in subsection (a) of this Section if the RA submits detailed information demonstrating that those items are necessary for compliance with this Part 740, 35 Ill. Adm. Code 742 and the approved Remedial Action Plan.
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