Form Bca - Brownfields Credit Application - 2011

ADVERTISEMENT

2011
Form BCA
Massachusetts
Brownfields
Department of
Credit Application
Revenue
For calendar year 2011 or taxable year beginning
and ending
Name of company/nonprofit organization
Federal Identification or Social Security number
Mailing address
City/Town
State
Zip
Name of contact person
Telephone
E-mail address
Type of entity:
Corporation
Trust
Partnership
Sole proprietorship
LLC
Nonprofit
Other:
Address of property
City/Town
State
Zip
Date(s) eligible costs incurred
1 Percentage of costs with respect to the assessed value of the property prior to remediation . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Net response and removal costs incurred during the taxable year. Net response and removal costs are eligible costs as
described in TIR 99-13. However, the environmental response action commencement cutoff date has been extended to
August 5, 2011 and the time for incurring eligible costs that qualify for the credit has been extended to January 1, 2012 . . . . . 2
Note: Include only those eligible costs pertaining to an environmental response action which has been commenced and diligently pursued and which
achieves and maintains a permanent solution or remedy operation status in compliance with M.G.L. Ch. 21E and the regulations promulgated there
under. Eligible costs must pertain to a property owned or leased for a business purpose and which is located in an economically distressed area as
defined in M.G.L. Ch. 21E, sec. 2. The costs must be equal to or greater than 15% of the assessed value of the property prior to remediation. The credit
cannot be claimed until a response action outcome statement or remedy operation status submittal has been filed with the Massachusetts Department
of Environmental Protection.
3 Brief description of environmental response action to which the eligible cost relate
I declare under the pains and penalties of perjury that to the best of my knowledge, the information contained herein is accurate and complete.
Signature
Date
Mail to: Massachusetts Department of Revenue, Audit Division, 200 Arlington Street, Room 4300, Chelsea, MA 02150, attn.: Brownfields Unit.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go