Friday, April 29, 2011

EPA's Updated Revitalization Handbook

"Revitalizing Contaminated Sites: Addressing Liability Concerns (The Revitalization Handbook)"(2011 Edition) summarizes the federal statutory provisions and EPA policy and guidance documents that address the potential liability concerns of parties involved in the cleanup and revitalization of contaminated sites.
First issued in 1998, EPA updated and reissued the Handbook in 2011 to discuss the statutory protections under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA, commonly known as Superfund), initiatives and guidance, and potential liability concerns under the Resource Conservation and Recovery Act (RCRA).

Thursday, April 28, 2011

Siting Renewable Energy on Contaminated Properties: Addressing Liability Concerns

Recognizing the overall environmental benefits of siting renewable energy projects on contaminated properties, EPA has developed a fact sheet to help clarify potential liability issues, summarize available resources and policy tools, and facilitate the implementation of these types of projects. This fact sheet provides answers to some common questions that developers of renewable energy projects on contaminated properties may have regarding potential liability for cleaning up contaminated properties.

See the PDF here.

Wednesday, April 27, 2011

Mississippi Main Street Charrettes

The MMSA planning charrettes operate on three key tenets: utilizing an asset-based approach, addressing the community in a holistic manner, and conducting the exercise in a public forum. First, an assets-based planning approach builds upon the unique assets and qualities a community possesses without trying to make them into some place they are not. Ultimately, this ensures that the plan will be authentic in its nature and affordable in its execution. Second, the holistic approach utilized in the MMSA charrette includes varying degrees of emphasis on four components:
  1. Market Assessment (to understand the economic development factors affecting a community),
  2. Branding and Marketing (to aid the community in communicating its unique promotional messages in a compelling, consistent and effective way),
  3. Design and Planning (to enhance the physical appearance and function of the community), and finally,
  4. Implementation Strategies (to ensure the recommendations of the plan include a road map to turn them into reality).
Each of the above-noted components correspond to the Main Street Four Point Approach: 1) Economic Restructuring, 2) Promotions, 3) Design, and 4) Organization, respectively.

Charrette Levels:
  • Branding & Identity Charrettes
  • Conceptual Planning Charrettes
  • Master Plan Charrettes
Please call 601-944-0113 to request more information on selecting a charrette program for your community.

Here are a list of communities in Mississippi that have worked with MMSA through this process:


Instructions for Downloading Charrette Files
Please see below links to download relevant charrette collateral files. If you click on the link —or if necessary, copy and paste the link/URL into your web browser and hit ‘return’—it will automatically download a compressed file. Locate that file wherever your computer downloaded it to and double-click on it. This will cause it to automatically expand and reveal the native file. Simply open that file in PowerPoint (for the PowerPoint presentations), Word (for the charrette reports), or Acrobat (for the poster PDFs) to view the files.
Byhalia
Poster: http://www.box.net/shared/static/fam5zsatqe.pdf
Carthage
Poster: http://www.communitydesignsolutions.com/public/CarthagePoster.zip
PowerPoint: http://www.communitydesignsolutions.com/public/CarthageAnnotated.zip
Report: http://www.communitydesignsolutions.com/public/CarthageReport.zip
Clinton
PowerPoint: http://www.box.net/shared/static/arttvitz2f.ppt
Report: http://www.box.net/shared/static/5rpj3ye95z.pdf
Columbus
Poster:
PowerPoint: http://www.box.net/shared/static/qpuej6yh4f.ppt
Report: http://www.box.net/shared/static/tb2k7mf4q2.pdf
Covington County
Poster:http://www.box.net/shared/static/d1zm9hj5s7.pdf
Ellisville
Poster: http://www.box.net/shared/static/z1of70ahj5.pdf
Powerpoint: Ellisville_Charrette.ppt_.zip
Eupora
Poster: http://www.communitydesignsolutions.com/public/EuporaPoster.zip
PowerPoint: http://www.communitydesignsolutions.com/public/EuporaCharrettePPT.zip
Report: http://www.communitydesignsolutions.com/public/EuporaCharretteReport.zip
Branding Report: http://www.communitydesignsolutions.com/public/EuporaBranding.zip
Gulfport
Report: http://www.box.net/shared/static/096akv280k.pdf
Heidelburg
Poster: http://www.box.net/shared/static/bh3idphb63.pdf
Holly Springs
Poster: http://www.communitydesignsolutions.com/public/HollySpringsPoster.zip
PowerPoint: http://www.communitydesignsolutions.com/public/HollySpringsCharrettePPT.zip
Report: http://www.communitydesignsolutions.com/public/HollySpringsReport.zip
Noxapater
Poster: http://www.communitydesignsolutions.com/public/NoxapaterPoster.zip
PowerPoint: http://www.communitydesignsolutions.com/public/NoxapaterCharrettePPT.zip
Report: http://www.communitydesignsolutions.com/public/NoxapaterCharretteReport.zip
Pascagoula
Report: http://www.box.net/shared/static/zqvlmv8w8s.zip
Philadelphia
Poster: http://www.box.net/shared/static/r8tlprr94x.pdf
PowerPoint: http://www.box.net/shared/static/gyiiuylvmc.pdf
Report: http://www.box.net/shared/static/346434xstv.pdf
Water Valley
Poster: http://www.communitydesignsolutions.com/public/WaterValleyPoster.zip
PowerPoint: http://www.communitydesignsolutions.com/public/WaterValleyCharrettePPT.zip
Report: http://www.communitydesignsolutions.com/public/WaterValleyCharretteReport.zip
Winona
Poster: http://www.box.net/shared/static/bij9e1htoy.pdf

Tuesday, April 26, 2011

KY - From Blight to Bright: Redevelopment Seminar - May 12

KY DEP will be holding a one-half day Seminar entitled "From Blight to Bright: Redeveloping Properties in Your Community on May 12th at the DEP Training Center in Frankfurt, KY.  Cost is $35.  For more information, go to http://dca.ticketleap.com/bf/.

Monday, April 25, 2011

Ashley II Court Addresses the BFPP Defense

More on Ashley II - http://blog.terradex.com/2011/01/19/ashley-ii-court-addresses-the-bfpp-defense/

Thursday, April 21, 2011

Brownfields Expensing Tax Incentive

Designed to spur investment in blighted properties and assist in revitalizing communities, the federal brownfields tax incentive is a critical tool in brownfields cleanup and redevelopment efforts. The tax incentive encourages cleanup and redevelopment of brownfields by allowing taxpayers to reduce their taxable income by the cost of eligible cleanup expenses in the year they are incurred. Cleanup costs at eligible properties are fully deductible in the year they are incurred, rather than capitalized and spread over a period of years. Through such favorable tax treatment of cleanup costs, the incentive program aims to level the economic playing field between greenfield and brownfield development. Both large- and small-scale cleanup and redevelopment activities can benefit from the use of the brownfields expensing tax incentive. From large office buildings to small commercial strips, projects of varying sizes have successfully integrated the tax incentive as a key part of their financing packages. To create consistency in tax and accounting procedures throughout the life of the project, the tax incentive is most beneficial to property owners when considered in the early stages of planning the cleanup and redevelopment process.

How the Program Works: By using the federal brownfields tax incentive, environmental cleanup costs are fully deductible in the year that they are incurred, rather than capitalized over time (up to 30 years in some cases). There are three requirements to qualify:
  • The property must be owned by the taxpayer incurring the eligible cleanup expenses, and be used in a trade or business or for the production of income.
  • Hazardous substances or petroleum contamination must be present or potentially present on the property.
  • Taxpayers must obtain a statement from a designated state agency (typically, the state’s environmental agency overseeing the state’s voluntary cleanup program (VCP)) that confirms the site is a brownfield and therefore eligible for the tax incentive. Participation in a state VCP satisfies this requirement. 
In December 2006, Congress broadened the definition of hazardous substances to include petroleum products for purposes of the tax incentive. This change qualified previously ineligible sites for the tax incentive program, including thousands of former gas stations and underground storage tanks (UST). Properties listed or proposed for listing on EPA’s National Priorities List (NPL) continue to be ineligible for the brownfields expensing tax incentive. To be eligible for the brownfields expensing tax incentive, costs of environmental cleanup must be associated with activities that control the release or disposal of a hazardous substance or petroleum contamination, or activities that abate the threat of a release or disposal of a hazardous substance or petroleum contamination. Costs for activities, such as implementation and monitoring of institutional controls (for example, construction of access roads that serve as caps for contaminated soils), demolition and removal of contaminated materials, and state VCP oversight fees also are all eligible expenditures. Expenses associated with site assessment and investigation activities at a qualified contaminated site also are eligible for the incentive program, if conducted in connection with the abatement or control of hazardous substances or petroleum contamination.

The steps to qualify for and claim the tax incentive are simple and straightforward:
  • The site owner determines that a hazardous substance or petroleum contamination is present or potentially present on the property and begins planning for a cleanup and redevelopment project.
  • The site owner contacts the designated state agency to inquire about procedures for obtaining a statement that confirms the property is a brownfield site. The owner then provides the agency with documentation that shows whether hazardous substances or petroleum contamination is present or may be potentially present on the property.
  • The designated state agency verifies submitted information and provides the site owner with a statement of eligibility for the tax incentive. In most cases, the review process is very quick. (The Congressional Research Service found that virtually every state was able make a determination in less than a month, and three states, New Jersey, Texas, and Wisconsin, turned around requests in three days or less.) Once state confirmation is issued, the Internal Revenue Service (IRS) considers it valid for the life of the tax incentive.
  • To claim the deduction, small business taxpayers write “Section 198 Election” on their income tax return next to the line where the deduction is claimed. Companies or partnerships with more than $10 million in assets fill out Schedule M-3. 
Advantages for Brownfields Site Redevelopers: Integrating the tax incentive into a project’s financing strategy can enhance project cash flow by offsetting cleanup costs. Prior to the availability of a tax incentive, buyers purchased a contaminated property at its impaired value and then capitalized any cleanup costs over a period of many years. Using the tax incentive, on the other hand, provides brownfields developers an added income boost during the year they invest in cleanup. Small businesses in the environmental cleanup and consulting sector have successfully completed brownfields cleanup and redevelopment projects with the help of the tax incentive and, as a consequence, have encouraged other businesses to seek out brownfields sites for redevelopment. The tax expensing incentive also can be used to leverage money targeted for construction. For example, in a situation where contaminated soil is capped with a parking lot, the costs related to the soil remediation and cap construction are expensible as cleanup costs.

Limitations: The Brownfields Tax Incentive is not frequently used, despite its great potential to support property cleanup and reuse. A key reason for the limited use of the incentive may be uncertainty over its availability over an extended period of time. The tax provision has never had long-term authorization and Congress allowed the provision to lapse five times since it was first introduced in 1997. However, retroactive reauthorizations allowed coverage to be available throughout the entire time period from the incentive’s introduction in 1997 until today. In December 2010, the incentive was reauthorized for two years and is retroactive to January 1, 2010. The incentive will remain in effect through December 31, 2011.

Site owners may want to consult their state program or a tax attorney to determine activities that may be considered qualified expenditures. If a taxpayer decides to claim the incentive in future years because cleanup was completed during one of the periods in which the incentive’s authority lapsed, an amended tax return can be filed up to three years after the original return was filed. An amended tax return must be filed within two years if a refund is sought.

In addition, the incentive is subject to “recapture,” meaning that the gain realized from expensing is taxed as ordinary income rather than at lower capital gains rates when the property is later sold. This aspect of the tax incentive may discourage its use for projects where the developer is not the end-user. Details regarding how long a property must be held before the “recapture” provision is no longer applicable are not defined in statute or Treasury rulings.

ADDITIONAL INFORMATION
The U.S. EPA Brownfields Tax Incentive web site contains background information, program descriptions, frequently asked questions, case studies, and historical information. It is available at: http://www.epa.gov/swerosps/bf/tax/index.htm. Designated state agency contacts are available at: http://www.epa.gov/swerosps/bf/stxcntct.htm.

Monday, April 18, 2011

Demolition Grant - EDA

While it may not be in the South, we thought it important enough to note that EDA has a grant program for demolition.  Here's the story.

Sioux City, Iowa, Receives Grant To Demolish Old Meatpacking Plant.


The AP (4/16) reports Sioux City will receive a $2 million federal grant, as "the city's application for an Economic Development Administration grant was approved." The money will be used to demolish the "John Morrell & Co. pork processing plant is being torn down as part a plan to redevelop the area into a business park." Also of note is that "Global Foods Processing Inc. is expanding its operation in Sioux City with a new plant on the former Morrell site. Global Foods will be the first tenant in the new business park," bringing 200 new jobs to the area.

Wednesday, April 13, 2011

EPA Grant Announcement: Over $273 Million in Federal Funding Available for State, Local, and Tribal Governments

|   April 13, 2011                                                          |
|                                                                           |
|                                                                           |
|   Courtesy of the Environmental Protection Agency (EPA), this message     |
|   announces the availability of more than $273 million in current or      |
|   upcoming funding opportunities for state, local, and tribal governments |
|   from the U.S. Environmental Protection Agency (EPA), the U.S.           |
|   Department of Labor (DOL), the U.S. Department of Energy (DOE), the     |
|   U.S. Department of Commerce (DOC), and the U.S. Department of           |
|   Transportation (DOT) that can be used to support climate and energy     |
|   initiatives, including energy efficiency, regional planning, heat       |
|   island projects, and community education.                               |
|                                                                           |
|                                                                           |
|   For full eligibility and application details, please visit the links    |
|   provided below.                                                         |
|                                                                           |
|                                                                           |
|   EPA Extreme Event Impacts on Air Quality and Water Quality with a       |
|   Changing Global Climate - $6 million                                    |
|   Applications due: April 18, 2011                                        |
|   Eligible entities: Public nonprofit institutions/organizations, private |
|   nonprofit institutions/organizations, state and local governments,      |
|   federally recognized Indian tribal governments, and U.S. territories or |
|   possessions                                                             |
|                                                                           |
|   EPA requests proposals for Impacts on Air Quality and Water Quality     |
|   with a Changing Global Climate. Through this RFP, EPA seeks projects    |
|   focused on the development of assessments, tools and techniques, and    |
|   demonstration of innovative technologies for providing information and  |
|   capacity to adequately prepare for climate-induced changes in extreme   |
|   events in the context of air and water quality management. $6 million   |
|   expected to be available; up to six awards anticipated. For more        |
|   information, contact Bryan Bloomer or visit the EPA website.            |
|                                                                           |
|                                                                           |
|   EPA Environmental Education Regional Grants - $1.9 million              |
|   Applications due: May 2, 2011                                           |
|   Eligible entities: Local education agencies, colleges or universities,  |
|   state education or environmental agencies, nonprofit organizations, and |
|   noncommercial educational broadcasting entities                         |
|                                                                           |
|                                                                           |
|   EPA is seeking grant proposals from eligible applicants to support      |
|   environmental education projects that promote environmental stewardship |
|   and help develop knowledgeable and responsible students, teachers, and  |
|   citizens. This grant program provides financial support for projects    |
|   that design, demonstrate, and/or disseminate environmental education    |
|   practices, methods, or techniques as described in this notice. Under    |
|   this solicitation, EPA expects to award environmental education grants  |
|   from the 10 EPA Regional offices. EPA expects approximately $1,943,000  |
|   to be available for grants in amounts of a minimum of $15,000 and a     |
|   maximum of $100,000. Each of EPA's 10 Regions anticipates funding a     |
|   minimum of two grants, resulting in a minimum of approximately 20       |
|   grants being issued nationwide. For more information, contact Karen     |
|   Scott at EEgrants@epa.gov or read the full solicitation on the EPA      |
|   website.                                                                |
|                                                                           |
|                                                                           |
|   DOT Paul S. Sarbanes Transit in Parks Program - $25 million             |
|   Applications due: May 9, 2011                                           |
|   Eligible entities: Federal land management agencies, as well as state,  |
|   tribal, and local governments acting with the consent of a federal land |
|   management agency                                                       |
|                                                                           |
|                                                                           |
|   DOT requests proposals for the Paul S. Sarbanes Transit in Parks        |
|   Program. This program funds capital and planning expenses for           |
|   alternative transportation systems such as buses, trams, and            |
|   nonmotorized systems in, and in the vicinity of, federally managed      |
|   parks and public lands. Areas of interest include, but are not limited  |
|   to, projects that introduce innovative technologies, prevent or         |
|   mitigate adverse impact on a natural resource, and reduce congestion    |
|   and pollution. $25 million expected to be available; up to 45 awards    |
|   anticipated. For more information, contact Patrick Centolanzi or visit  |
|   the Federal Transit Administration website (refer to Sol#               |
|   FTA-2011-013-TPM-TRIP).                                                 |
|                                                                           |
|                                                                           |
|   EPA Siting Renewable Energy on Potentially Contaminated Land and Mine   |
|   Sites Applications due: May 20, 2011                                    |
|   Eligible entities: State and local governments, federally recognized    |
|   tribes, regional governments, and communities                           |
|                                                                           |
|                                                                           |
|   Through its RE-Powering America's Land: Siting Renewable Energy on      |
|   Potentially Contaminated Land and Mine Sites initiative, EPA is         |
|   soliciting applications from states, tribes, regional governments, and  |
|   communities that want to evaluate the potential development of          |
|   renewable energy on potentially or formerly contaminated properties.    |
|   This evaluation will be in the form of a feasibility study conducted by |
|   DOE's National Renewable Energy Laboratory that will determine the best |
|   renewable energy technology for the site, optimal location for          |
|   placement of the renewable energy technology, potential                 |
|   energy-generating capacity, return on investment, and economic          |
|   feasibility of the renewable energy projects. The purpose of the        |
|   technical assistance is to reuse sites, improve communities, create     |
|   jobs, develop partnerships, decrease the use of green space for siting  |
|   renewable energy, and increase the amount of renewable energy           |
|   generated. Proposals are due to EPA Friday May 20 and may be submitted  |
|   to matthews.lura@epa.gov. More information on the RE-Powering           |
|   initiative and the request for applications can be found on the EPA     |
|   website.                                                                |
|                                                                           |
|                                                                           |
|   DOC Green Economies - $6 million                                        |
|   Applications due: May 26, 2011                                          |
|   Eligible entities: District organizations (as defined in 13 C.F.R. §    |
|   304.2), federally recognized tribes, state or local governments,        |
|   institutes of higher education, public or private nonprofit             |
|   organizations, and associations acting in cooperation with officials of |
|   a political subdivision of a state                                      |
|                                                                           |
|                                                                           |
|   The DOC's Economic Development Administration (EDA) requests proposals  |
|   for i6 Green. This multi-agency competition focuses on the nexus        |
|   between economic development and environmental quality, spotlighting    |
|   the best ideas that contribute to a vibrant, innovative, clean economy. |
|   Applicants must address a persistent problem or an unaddressed          |
|   opportunity with a sense of urgency and demonstrate how an i6 Green     |
|   Proof of Concept Center will avoid duplication of existing efforts,     |
|   remove roadblocks, and spark sustainable economic opportunities in the  |
|   applicant's region. $6 million expected to be available; up to six      |
|   awards anticipated. Letters of Intent are required and are due 5/2/11;  |
|   final proposals due 5/26/11. For more information, including regional   |
|   contacts, visit the EDA's website (refer to Sol# I6GREENEDA031011).     |
|                                                                           |
|                                                                           |
|   DOC Economic Development Administration Public Works, Economic          |
|   Adjustment, and Global Climate Change Mitigation Programs Opportunity - |
|   Likely ~$25 million                                                     |
|   Applications due: Depends on funding cycle; next funding cycle is due   |
|   June 10, 2011 Eligible entities: State and local governments, federally |
|   recognized tribes, nonprofits, private institutes of higher education   |
|                                                                           |
|                                                                           |
|   DOC's EDA helps distressed communities establish a foundation for       |
|   durable regional economies throughout the United States. EDA generally  |
|   allocates funds for the Global Climate Change Mitigation Incentive Fund |
|   (GCCMIF) to support projects that foster economic competitiveness while |
|   enhancing environmental quality. EDA anticipates that these funds will  |
|   be used to advance the green economy by supporting projects that create |
|   jobs through and increase private capital investment in initiatives to  |
|   limit the nation's dependence on fossil fuels, enhance energy           |
|   efficiency, curb greenhouse gas emissions, and protect natural systems. |
|   While the amount of funding available through this opportunity is       |
|   dependent on FY2011 appropriations and is not yet known, EDA allocated  |
|   $25 million for the GCCMIF in 2010. The average size of a GCCMIF        |
|   investment was approximately $840,000. For more information, including  |
|   regional contacts, visit the Grants.gov website.                        |
|                                                                           |
|                                                                           |
|   DOE Weatherization Formula Grants - Likely to be approximately $210     |
|   million Applications due: Varies by program year                        |
|   Eligible entities: Agencies that administer the Weatherization          |
|   Assistance Program (WAP)                                                |
|                                                                           |
|                                                                           |
|   DOE requests proposals for the Weatherization Assistance Program        |
|   Formula Grant. The purpose of WAP is to increase the energy efficiency  |
|   of dwellings owned or occupied by low-income persons, reduce            |
|   residential expenditures, and improve health and safety. Lead           |
|   applicants must be agencies that administer the WAP. Proposals due date |
|   varies by prime applicant's program year. Grantees will be notified as  |
|   soon as an update on FY 2011 funding becomes available. For planning    |
|   purposes, until a final budget is passed and signed by the president,   |
|   grantees should proceed with their respective plans using the same      |
|   funding level as the DOE 2010 appropriated funds. For more information, |
|   contact Meghaan Hampton or visit the FedConnect website.                |
|                                                                           |
|                                                                           |
|   EPA's Renewable Energy Feasibility Studies on Contaminated Properties   |
|                                                                           |
|                                                                           |
|   EPA is soliciting applications from states, tribes, regional            |
|   governments, and communities that want to evaluate the potential        |
|   development of renewable energy on potentially or formerly contaminated |
|   properties. This evaluation will be in the form of a feasibility study  |
|   conducted by DOE's National Renewable Energy Laboratory that will       |
|   determine the best renewable energy technology for the site, optimal    |
|   location for placement of the renewable energy technology, potential    |
|   energy-generating capacity, return on investment, and economic          |
|   feasibility of the renewable energy projects. Proposals are due to EPA  |
|   Friday, May 20. For more, see                                           |
|   http://www.epa.gov/oswercpa/docs/repowering_epa_nrel_2011_rfa.pdf.      |
|                                                                           |
|                                                                           |
|   EPA's State and Local Climate and Energy Program                        |
|                                                                           |
|                                                                           |
|   State and local officials interested in additional information about    |
|   developing and implementing cost-effective climate and energy           |
|   strategies that help further environmental goals and achieve public     |
|   health and economic benefits may visit the EPA's website.

To subscribe to or unsubscribe from this listserv, go to:                            |
|   http://www.epa.gov/statelocalclimate/listservs/index.html               |