ILLINOIS REGISTER
ENVIRONMENTAL PROTECTION AGENCY
NOTICE OF ADOPTED RULES
TITLE 35: ENVIRONMENTAL PROTECTION
SUBTITLE G: WASTE DISPOSAL
CHAPTER II: ENVIRONMENTAL PROTECTION AGENCY
PART 888
REVIEW OF REMEDIATION COSTS FOR RIVER EDGE REDEVELOPMENT ZONE SITE
REMEDIATION TAX CREDIT
Section
888.100 General
888.105 Definitions
888.110 Severability
888.115 Preliminary Review of Estimated Remediation Costs
888.120 Application for Review of Remediation Costs
888.125 Agency Review of Application for Review of Remediation Costs
888.130 Fees and Manner of Payment
888.135 Remediation Costs
888.140 Ineligible Costs
AUTHORITY: Implementing and authorized by Section 58.14a of the Environmental Protection
Act [415 ILCS 5/58.14a].
SOURCE: Adopted at 32 Ill. Reg. 6025, effective March 26, 2008.
Section 888.100 General
This Part sets forth the procedures to be followed by Remediation Applicants to obtain Agency
review and approval of remediation costs before applying 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)]. This Part contains procedures for preliminary reviews of estimated remediation costs
and 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.
Section 888.105
Definitions
Except as stated in this Section, or unless a different meaning of a word or term is clear from the
context, the definitions of words or terms in this Part shall be the same as that applied to the
same words or terms in the Environmental Protection Act.
"Act" means the Environmental Protection Act [415 ILCS 5].
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"Agency" means the Illinois Environmental Protection Agency
. [415 ILCS 5/3.01]
"Authorized agent" means a person who is authorized by written consent or by law to act
on behalf of an owner, operator, or Remediation Applicant.
"Board" means the Illinois Pollution Control Board.
“DCEO” means the Department of Commerce and Economic Opportunity.
"Person" means individual, trust, firm, joint stock company, joint venture, consortium,
commercial entity, corporation (including a government corporation), partnership,
association, state, municipality, commission, political subdivision of a state, or any
interstate body, including the United States Government and each department, agency
and instrumentality of the United States.
[415 ILCS 5/58.2]
"Pesticide" means any substance or mixture of substances intended for preventing,
destroying, repelling, or mitigating any pest or any substance or mixture of substances
intended for use as a plant regulator, defoliant or desiccant.
[415 ILCS 60/4]
"Regulated substance" means any hazardous substance as defined under Section 101(14)
of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980
(P.L. 96-510) and petroleum products, including crude oil or any fraction thereof,
natural gas, natural gas liquids, liquefied natural gas, or synthetic gas usable for fuel (or
mixtures of natural gas and such synthetic gas).
[415 ILCS 5/58.2]
"Release" means any spilling, leaking, pumping, pouring, emitting, emptying,
discharging, injecting, escaping, leaching, dumping, or disposing into the environment,
but excludes any release which results in exposure to persons solely within a workplace,
with respect to a claim which such persons may assert against the employer or such
persons; emissions from the engine exhaust of a motor vehicle, rolling stock, aircraft,
vessel, or pipeline pumping station engine; release of source, byproduct, or special
nuclear material from a nuclear incident, as those terms are defined in the
federal
Atomic
Energy Act of 1954, if such release is subject to requirements with respect to financial
protection established by the Nuclear Regulatory Commission under Section 170 of such
Act; and the normal application of fertilizer.
[415 ILCS5/3.33]
"Remedial action" means activities associated with compliance with the provisions of
Sections 58.6 and 58.7
of the Act, including, but not limited to, the conduct of site
investigations, preparation of work plans and reports, removal or treatment of
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contaminants, construction and maintenance of engineered barriers, and/or
implementation of institutional controls. [415 ILCS 5/58.2]
"Remediation Applicant" means any person seeking to perform or performing
investigative or remedial activities under Title XVII of the Act, including the owner or
operator of the site or persons authorized by law or consent to act on behalf of or in lieu
of the owner or operator of the site.
[415 ILCS 5/58.2]
"Remediation costs" means reasonable costs paid for investigating and remediating
regulated substances of concern consistent with the remedy selected for
the
site.
"Remediation costs" do not include any costs incurred before January 1, 2007, any costs
incurred after the issuance of a No Further Remediation Letter under Section 58.10
of
the Act
, or any costs incurred more than 12 months before acceptance into the Site
Remediation Program
under 35 Ill. Adm. Code 740. [415 ILCS 5/58.2]
"Remediation objective" means a goal to be achieved in performing remedial action,
including but not limited to the concentration of a contaminant, an engineered barrier or
engineered control, or an institutional control established under Section 58.5 of the Act or
35 Ill. Adm. Code 740.
"Remediation site" means the single location, place, tract of land, or parcel or portion of
any parcel of property, including contiguous property separated by a public right-of-way,
for which review, evaluation, and approval of any plan or report has been requested by
the Remediation Applicant in its application for review and evaluation services. This
term also includes, but is not limited to, all buildings and improvements present at that
location, place, or tract of land.
“River Edge Redevelopment Zone” means an area of the State certified by the
Department
of Commerce and Economic Opportunity
as a River Edge Redevelopment
Zone pursuant to the
River Edge Redevelopment Zone Act. [65 ILCS 115/10-3]
"Site" means any single location, place, tract of land or parcel of property or portion
thereof, including contiguous property separated by a public right-of-way.
[415 ILCS
5/58.2] This term also includes, but is not limited to, all buildings and improvements
present at that location, place or tract of land.
“Site Remediation Program” means the Agency’s Site Remediation Program established
under Title XVII of the Act and 35 Ill. Adm. Code 740.
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Section 888.110
Severability
If any Section, subsection, sentence, or clause of this Part is judged invalid, such adjudication
shall not affect the validity of this Part as a whole or any Section, subsection, sentence, or clause
thereof not judged invalid.
Section 888.115
Preliminary Review of Estimated Remediation Costs
a)
The Remediation Applicant 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 35 Ill. Adm. Code 740.450. No budget plan shall be accepted for review by
the Agency unless a Remedial Action Plan satisfying the requirements of 35 Ill.
Adm. Code 740.450 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
Remediation Applicant, any authorized agents acting on behalf of
the Remediation Applicant, and any contact persons to whom
inquiries and correspondence must be addressed;
B)
The address, site name, tax parcel identification numbers and
Illinois inventory identification number for the remediation site for
which the River Edge Redevelopment Zone Site 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 Remediation Applicant.
2)
Line item estimates of the costs that the Remediation Applicant 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;
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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 Remediation Applicant or authorized agent
and notarized, as follows:
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I, __________________ (name of Remediation Applicant, if
individual, or authorized agent of Remediation Applicant), hereby
certify that neither __________________ (“I” if Remediation
Applicant is certifying or name of Remediation Applicant if authorized
agent is certifying), nor any related party (as described in Section
201(n) of the Illinois Income Tax Act [35 ILCS 5/201(n)]), nor any
person whose tax attributes ________________ (“I” if Remediation
Applicant is certifying or name of Remediation Applicant 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 substances
or pesticides that are identified and addressed in the Remedial Action
Plan submitted for the site identified above.
4)
Certification from the Department of Commerce and Economic
Opportunity that the remediation site is located in a River Edge
Redevelopment Zone. The certification must clearly identify the
remediation site by name, address, tax parcel identification numbers, and
Illinois inventory identification number.
5)
The original signature of the Remediation Applicant or authorized agent
acting on behalf of the Remediation Applicant.
b)
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. There is no fee for the review of budget plans
under this Section.
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 Remediation
Applicant 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 35 Ill. Adm. Code 740.505(d). 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.
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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 888.135 and 888.140 of this Part, whether
the estimated costs are remediation costs. Upon completion of the preliminary
review, the Agency shall notify the Remediation Applicant 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 Remediation
Applicant 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.
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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 35 Ill. Adm.
Code 740, the Agency may return the corresponding budget plan to the
Remediation Applicant without review. If the Remedial Action Plan is
amended as a result of the Agency action, the Remediation Applicant 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 Remediation Applicant and
the Remediation Applicant intends to submit the Agency’s final
determination on the budget plan in accordance with Section 888.125(c) of
this Part, 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 Remediation Applicant
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.
g)
The Agency’s acceptance of a certification that neither the Remediation
Applicant, nor any related party (as described in Section 201(n) of the Illinois
Income Tax Act [35 ILCS 5/201(n)]), nor any person whose tax attributes the
Remediation Applicant 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 for which the River Edge Redevelopment Zone Site
Remediation Tax Credit is requested shall not bind the Agency or the State and
shall not be used as a defense with regard to any enforcement or cost recovery
actions that may be initiated by the State or any other party.
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Section 888.120
Application for Review of Remediation Costs
a)
The Remediation Applicant for any remediation site enrolled in the Site
Remediation Program may submit an application for review of remediation costs.
No application shall be submitted until a No Further Remediation Letter has been
issued and the No Further Remediation Letter (or an affidavit under 35 Ill. Adm.
Code 740.620(a)(2) stating that the No Further Remediation Letter has been
issued by operation of law) has been recorded in the chain of title for the site, all
in accordance with Title XVII of the Act and 35 Ill. Adm. Code 740. The
application 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
Remediation Applicant, any authorized agents acting on behalf of
the Remediation Applicant, and any contact persons to whom
inquiries and correspondence must be addressed;
B)
The address, site name, tax parcel identification numbers and
Illinois inventory identification number for the remediation site for
which the River Edge Redevelopment Zone Site 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 Remediation Applicant;
2)
A true and correct copy of the No Further Remediation Letters (or
affidavits under 35 Ill. Adm. Code 740.620(a)(2) stating that the No
Further Remediation Letters have been issued by operation of law) for the
remediation site as recorded in the chain of title for the site and certified
by the appropriate County Recorder or Registrar of Titles;
3)
Itemization and documentation of remediation activities at the remediation
site for which the River Edge Redevelopment Zone Site Remediation Tax
Credit is sought and for the costs of remediation incurred by the
Remediation Applicant at the site, including invoices, billings and dated,
legible receipts along with canceled checks or other Agency-approved
methods of proof of payment;
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4)
A certification, signed by the Remediation Applicant or authorized agent
and notarized, as follows:
I, ___________________ (name of Remediation Applicant, if
individual, or authorized agent of Remediation Applicant), hereby
certify that:
The site for which this application for a River Edge Redevelopment Zone
Site Remediation Tax Credit is submitted is the same site as the site for
which the No Further Remediation Letter was issued;
All the costs included in this application were incurred at the site and for
the regulated substances or pesticides for which the No Further
Remediation Letter was issued;
The costs submitted were paid by __________________ (“me” if
Remediation Applicant is certifying or name of Remediation Applicant if
authorized agent is certifying) and are accurate to the best of my
knowledge and belief;
None of the costs included in this application were incurred before
January 1, 2007, or more than 12 months before the enrollment of the site
in the Site Remediation Program, or after the date of issuance of the No
Further Remediation Letter;
Neither _________________ (“I” if Remediation Applicant is certifying
or name of Remediation Applicant if authorized agent is certifying), nor
any related party (as described in Section 201(n) of the Illinois Income
Tax Act [35 ILCS 5/201(n)]), nor any person whose tax attributes
________________ (“I” if Remediation Applicant is certifying or name of
Remediation Applicant 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 substances or pesticides for which the No Further
Remediation Letter was issued.
5)
Certification from the Department of Commerce and Economic
Opportunity that the remediation site is located in a River Edge
Redevelopment Zone. The certification must clearly identify the
remediation site by name, address, tax parcel identification numbers, and
Illinois inventory identification number.
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6)
The original signature of the Remediation Applicant or of the authorized
agent acting on behalf of the Remediation Applicant.
b)
The application for review shall be accompanied by the applicable fee for review
as provided in Section 888.130 of this Part. Applications 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 Agency’s acceptance of a certification that neither the Remediation
Applicant, nor any related party (as described in Section 201(n) of the Illinois
Income Tax Act [35 ILCS 5/201(n)]), nor any person whose tax attributes the
Remediation Applicant 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 for which the River Edge Redevelopment Zone Site
Remediation Tax Credit is requested shall not bind the Agency or the State and
shall not be used as a defense with regard to any enforcement or cost recovery
actions that may be initiated by the State or any other party.
Section 888.125
Agency Review of Application for Review of Remediation Costs
a)
The Agency shall review the application for review of remediation costs to
determine, in accordance with Sections 888.135 and 888.140 of this Part, whether
the costs incurred are remediation costs.
b)
The Agency shall have 60 days after the receipt of an application for review to
make a final determination on the application. The Agency’s record of the date of
receipt of the application shall be deemed conclusive unless a contrary date is
proven by a dated, signed receipt from registered or certified mail. The
Remediation Applicant may waive the time for review. Submittal of an amended
application restarts the time for review.
c)
Further Review by the Agency
1)
If a preliminary review of a budget plan has been obtained under Section
888.115 of this Part, the Remediation Applicant may submit, along with
the application, supporting documentation, and the applicable fee under
Section 888.130 of this Part, a copy of the Agency’s final determination
on the budget plan accompanied by a certification, signed by the
Remediation Applicant or authorized agent and notarized, as follows:
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I, ________________ (name of Remediation Applicant, if individual,
or name of authorized agent of Remediation Applicant), hereby certify
that the actual remediation costs incurred at the site for line items (list
line items to which certification applies) and identified in the
application for review of remediation costs are equal to or less than the
costs approved for the corresponding line items in the attached budget
plan determination.
2)
If the budget plan determination and certification are submitted pursuant
to subsection (c)(1) of this Section, the Agency may, but is not required to,
conduct further review of the certified line item costs incurred for
development and implementation of the Remedial Action Plan and may
approve such costs as submitted. The Agency’s further review shall be
limited to confirming that costs approved in the Agency’s budget plan
determination were actually incurred by the Remediation Applicant for
development and implementation of the Remedial Action Plan.
3)
If the certification in subsection (c)(1) of this Section does not apply to all
line items as approved in the budget plan, the Agency shall conduct its
review of the costs for the uncertified line items as if no budget plan had
been approved. In that review, the Agency shall not reconsider the
appropriateness of any activities, materials, labor, equipment, structures,
or services already approved by the Agency for the development and
implementation of the Remedial Action Plan.
d)
Upon completion of the review, the Agency shall notify the Remediation
Applicant in writing of its final determination to approve, disapprove, or modify
the remediation costs submitted in the application. If an application is
disapproved or approved with modification of remediation costs, the written
notification shall contain the following information as applicable:
1)
An explanation of the specific type of information or documentation, if
any, that the Agency deems the Remediation Applicant did not provide;
2)
The reasons for the disapproval or modification of remediation costs;
3)
Citations to statutory or regulatory provisions upon which the
determination is based.
e)
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
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Agency’s determination shall be deemed to have taken place on the postmarked
date that the notice is mailed.
f)
If the Agency disapproves or modifies the application for review or fails to issue a
final determination within the applicable review period, the Remediation
Applicant 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.
g)
The Agency shall review
applications for review of remediation costs
in
consultation with the Department of Commerce and Economic Opportunity.
[415
ILCS 5/58.14a(a)]
Section 888.130
Fees and Manner of Payment
a)
There is no fee for the preliminary review of estimated remediation costs under
Section 888.115 of this Part.
b)
The fee for the review of an application for review of remediation costs under
Section 888.125 of this Part is $250 for each remediation site reviewed.
c)
The fee for a review under this Part shall be in addition to any other fees,
payments, or assessments under Title XVII of the Act and 35 Ill. Adm. Code 740.
The fee shall be paid by check or money order made payable to “Treasurer - State
of Illinois, for Deposit in the Hazardous Waste Fund”. The check or money order
shall include the Illinois inventory identification number and the Federal
Employer Identification Number (FEIN) or Social Security Number (SSN) of the
Remediation Applicant.
Section 888.135
Remediation Costs
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;
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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;
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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.
Section 888.140
Ineligible Costs
Costs ineligible 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:
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NOTICE OF ADOPTED RULES
a)
Costs not incurred by the Remediation Applicant;
b)
Costs incurred for activities, materials, labor, or services relative to remediation at
a site other than the site for which the No Further Remediation Letter was issued;
c)
Costs for remediating a release or substantial threat of a release of regulated
substances or pesticides that was caused or contributed to in any material respect
by the Remediation Applicant, any related party (as described in Section 201(n)
of the Illinois Income Tax Act [35 ILCS 5/201(n)]), or any person whose tax
attributes the Remediation Applicant has succeeded to under section 381 of the
Internal Revenue Code;
d)
Costs incurred before January 1, 2007, or more than 12 months before enrollment
of the site in the Site Remediation Program, or after the date of issuance of a No
Further Remediation Letter issued pursuant to Section 58.10 of the Act and 35 Ill.
Adm. Code 740;
e)
Costs associated with material improvements to the extent that such
improvements are not necessary to achieve remediation objectives pursuant to an
approved Remedial Action Plan in accordance with 35 Ill. Adm. Code 740.450;
f)
Costs or losses resulting from business interruption;
g)
Costs incurred as a result of vandalism, theft, negligence, or fraudulent activity by
the Remediation Applicant or the agent of the Remediation Applicant;
h)
Costs incurred as a result of negligence in the practice of professional engineering
as defined in Section 4 of the Professional Engineering Practice Act of 1989 [225
ILCS 325/4];
i)
Costs incurred as a result of negligence by any contractor, subcontractor, or other
person providing remediation services at the site;
j)
Costs associated with replacement of above-grade structures destroyed or
damaged during remediation activities to the extent destruction or damage and the
replacement is not necessary to achieve remediation objectives pursuant to an
approved Remedial Action Plan in accordance with 35 Ill. Adm. Code 740.450;
k)
Attorney fees;
ILLINOIS REGISTER
ENVIRONMENTAL PROTECTION AGENCY
NOTICE OF ADOPTED RULES
l)
Purchase costs of non-consumable materials, supplies, equipment or tools, except
that a reasonable rate may be charged for the usage of such materials, supplies,
equipment, or tools;
m)
Costs for repairs or replacement of equipment or tools due to neglect, improper or
inadequate maintenance, improper use, loss, or theft;
n)
Costs associated with activities that violate any provision of the Act or Board,
Agency, or Illinois Department of Transportation regulations;
o)
Costs associated with improperly installed or maintained groundwater monitoring
wells;
p)
Costs associated with unnecessary, irrelevant, or improperly conducted activities,
including, but not limited to, data collection, testing, measurement, reporting,
analysis, modeling, risk assessment, or sample collection, transportation,
measurement, analysis, or testing;
q)
Stand-by or demurrage costs;
r)
Interest or finance costs charged as direct costs;
s)
Insurance costs charged as direct costs;
t)
Indirect costs for personnel, labor, materials, services, or equipment charged as
direct costs;
u)
Costs associated with landscaping, vegetative cover, trees, shrubs, and aesthetic
considerations;
v)
Costs associated with activities, materials, labor, equipment, structures, or
services to the extent they are not necessary for compliance with 35 Ill. Adm.
Code 740, 35 Ill. Adm. Code 742, and the approved Remedial Action Plan;
w)
Costs determined to be incorrect as a result of a mathematical, billing, or
accounting error;
x)
Costs that are not adequately documented;
y)
Costs that are determined to be unreasonable;
ILLINOIS REGISTER
ENVIRONMENTAL PROTECTION AGENCY
NOTICE OF ADOPTED RULES
z)
Costs associated with investigative action, preventive action, corrective action, or
enforcement action taken by the State of Illinois if the owner or operator failed,
without sufficient cause, to respond to a release or substantial threat of a release
upon, or in accordance with, a notice issued by the Agency pursuant to 35 Ill.
Adm. Code 732.105 or 734.125 of the Board’s regulations and Section 57.12 of
the Act;
aa)
Costs related to activities, materials, or services not necessary to stop, minimize,
eliminate, or clean up a release or its effects in accordance with the minimum
requirements of the Act and regulations;
bb)
Costs for activities and related services or materials that are unnecessary,
inconsistent with generally accepted engineering practices or principles of
professional geology, or unreasonable costs for justifiable activities, materials, or
services;
cc)
Handling charges for subcontractor costs that have been billed directly to the
Remediation Applicant;
dd)
Handling charges for subcontractor costs when the contractor has not submitted
proof of payment of the subcontractor costs;
ee)
Costs associated with oversight by a Remediation Applicant or a Remediation
Applicant’s authorized agent;
ff)
Handling charges charged by persons other than the Remediation Applicant’s
primary contractor;
gg)
The treatment or disposal of soil that does not exceed the applicable remediation
objectives for the release;
hh)
Costs associated with the removal or abandonment of a potable water supply well,
or the replacement of such a well or connection to a public water supply;
ii)
Costs associated with the repair or replacement of potable water supply lines;
jj)
Costs associated with the replacement of underground structures or utilities,
including but not limited to septic tanks, utility vaults, sewer lines, electrical lines,
telephone lines, cable lines, or water supply lines;
ILLINOIS REGISTER
ENVIRONMENTAL PROTECTION AGENCY
NOTICE OF ADOPTED RULES
kk)
Costs associated with the maintenance, repair, or replacement of leased or
subcontracted equipment;
ll)
Costs associated with corrective action to achieve remediation objectives that are
more stringent than Tier 2 remediation objectives developed in accordance with
35 Ill. Adm. Code 742;
mm) Costs associated with groundwater remediation if a groundwater ordinance
already approved by the Agency for use as an institutional control in accordance
with 35 Ill. Adm. Code 742 can be used as an institutional control for the release
being remediated.