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Brownfield redevelopment tax credit claim period

For the site preparation, on-site groundwater remediation, and tangible property credit components

Brownfield redevelopment tax credit claim period

Brownfield redevelopment tax credit cleanup
components

Qualified sites issued a Certificate of
Completion (COC)

Qualified sites issued a Certificate of
Completion (COC) on or after:

July 1, 2015, and prior to
June 25, 2021

Qualified sites issued a COC and located
in a city with a population greater than
205,000 and less than 215,000 within a
county with a population greater than
1,000,000 but less than 1,010,000 on or
after:

January 1, 2017, and prior to
December 31, 2017
Credit component is allowed for up to:
Site preparation credit component 5 taxable years after the COC was issued 7 taxable years after the COC was
issued		 15 taxable years after the COC was
issued

On-site groundwater remediation credit component

 5 taxable years after the COC was issued 7 taxable years after the COC was
issued		 7 taxable years after the COC was
issued
Allowable cost window Includes all costs paid or incurred within:
Site preparation costs 60 months following the last day of the tax
year the COC is issued		 84 months following the last day of the
tax year the COC is issued		 180 months following the last day of the tax
year the COC is issued
On-site groundwater remediation costs 60 months following the last day of the tax
year the COC is issued		 84 months following the last day of the
tax year the COC is issued		 84 months following the last day of the tax
year the COC is issued

Brownfield redevelopment tax credit tangible
property component

Qualified sites issued a Certificate of
Completion (COC)

Qualified sites issued a Certificate of
Completion (COC) on or after:

March 20, 2010, and prior to
December 31, 2015

Qualified sites issued a COC and located
in a city with a population greater than
205,000 and less than 215,000 within a
county with a population greater than
1,000,000 but less than 1,010,000 on or
after:

January 1, 2017, and prior to
December 31, 2017
Credit component is allowed for up to:
Tangible property credit component 120 months after the COC was issued 180 months after the COC was issued 180 months after the COC was issued
Allowable cost window Includes all costs paid or incurred within:
Tangible property costs 120 months after the COC was issued 180 months after the COC was issued 180 months after the COC was issued
Updated: