Illinois Administrative Code › Title 35 - ENVIRONMENTAL PROTECTION › Part 888 - REVIEW OF REMEDIATION COSTS FOR RIVER EDGE REDEVELOPMENT ZONE SITE REMEDIATION TAX CREDIT › Section 888.135 - Remediation Costs

Current through Register Vol. 48, No. 28, July 12, 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.