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 River Edge Redevelopment Zone Site
Remediation Tax Credit under Section 201(n) of the Illinois Income Tax Act
[35 ILCS
5/201(n)] 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 35 Ill. Adm. Code
740.235
and
740.405;
3) Site assessment and remedial investigation
activities conducted in accordance with 35 Ill. Adm. Code
740.410,
740.415,
740.420,
and
740.430;
4) Report or plan preparation conducted in
accordance with 35 Ill. Adm. Code
740.425,
740.435,
740.445,
740.450, and
740.455;
5) Collection, analysis or measurement of
site samples in accordance with 35 Ill. Adm. Code
740.415(d);
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 35
Ill. Adm. Code 740.445. 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 of 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 35 Ill. Adm. Code 740.445;
9) Transportation, preparation and placement
of clean backfill materials pursuant to an approved Remedial Action Plan in
accordance with 35 Ill. Adm. Code 740.450;
10) Design, testing, permitting,
construction, monitoring, and maintenance of on-site treatment systems pursuant
to an approved Remedial Action Plan in accordance with 35 Ill. Adm. Code
740.450;
11) Engineering costs
associated with preparation of a budget plan in accordance with Section
888.115
of this Part or an application for review of remediation costs in accordance
with Section
888.120
of this Part 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 35 Ill. Adm.
Code 740.450;
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 35 Ill. Adm. Code 740.450;
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 35 Ill. Adm. Code 740.450;
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 35
Ill. Adm. Code 740.450;
16) Costs
associated with obtaining a special waste generator identification number, not
to exceed $100.
b) A
Remediation Applicant 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 Remediation Applicant submits detailed
information demonstrating that those items are necessary for compliance with 35
Ill. Adm. Code 740, 35 Ill. Adm. Code 742, and the approved Remedial Action
Plan.