United States
Environmental
Protection Agency
Washington, D.C. 20460
Solid Waste
and Emergency
Response (5101)
EPA 500-F-98-140
June 1998
How to Find Out Whether a
Property Is Eligible for the
Brownfields Tax Incentive
Outreach and Special Projects Staff (5101)
Quick Reference Fact Sheet
Under Section 198(c)(2)(A) of the Taxpayer Relief
Act of 1997 (the Brownfields Tax Incentive), a
taxpayer may be able to deduct qualified remediation
expenses incurred to clean up a property if the
property is within any one of four targeted areas.
This fact sheet identifies information sources you
may use to determine whether a property falls within
any of these targeted areas.
To be eligible for the Brownfields Tax Incentive,
properties must be:
(1) within a 1990 census tract with a poverty
rate of 20 percent or more; or
(2) within a 1990 census tract with a population
of less than 2,000, if—
(a) more than 75 percent of the tract is zoned
for commercial or industrial use, and
(b) the tract is next to another census tract(s)
with a poverty rate of 20 percent or more; or
(3) within any federally-designated
Empowerment Zone (EZ) or Enterprise
Community (EC); or
(4) within a U.S. Environmental Protection
Agency (EPA) Brownfields Pilotprojectarea
announced before February 1, 1997.
Sites on EPA's Superfund National Priorities List
(NPL) are not eligible for the Brownfields Tax
Incentive.
1. HOW TO IDENTIFY 1990 CENSUS TRACTS
AND POVERTY RATES
If you know the street address of a property, you can
identify the census tract. This section identifies
printed, Internet, and PC-based sources of this
information.
A. Printed References
Local Government - Census tract data are often
used for local planning purposes, so paper maps and
related reference materials will likely be available in
the offices of your county or city planning department,
development commission, or similar agency.
State Data Centers - In every state, one or more
state government agencies, university libraries, or
other organizations works with the Census Bureau to
provide public access to census data, maps, and
related publications. These organizations vary in the
levels of assistance they can provide, and some
charge fees. For more information, visit
w\3\^ccnsus.gov7sdc/www/ or call the Census Bureau
Customer Liaison Office at (301) 457-1305.
Federal Depository Libraries - Most Federal
Depository Libraries (there are approximately 1,400
across the country, with at least one in each
Congressional district) have census maps and
documents that are generally available for public use .
For more information, visit http;//
gov/su_docs/dpos/adpos003.html or call (888) 293-
6498.
B. Internet Resources
Census Tract Look-up Tool - The Federal Financial
Institutions Examination Council provides an easy-to-
use tool for looking up census tract numbers for a
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street address or zip code
gcocodc/).
Poverty Rate Reference List - The Census Bureau
provides state-by-state lists of census tracts with
poverty rates of 20 percent or more (htt£V/
www_.ccmusMov/ftohmb/l^
Census Tract Street Locator - The Census Bureau
provides an electronic tool (http://www.ccnsus...gQv/
apM/w%w/c^iigafcLlitml) to look up census tracts,
poverty rates, and other 1990 census data to
CenStats™ subscribers ($40 per quarter or $125
annually for single users).
Multiple Census References - The Census Bureau
provides a consolidated list of resources that includes
links to many of the sources listed here (ht^i//
jy|oWgc^
C. PC-Based Resources
LandView®III- The Census Bureau, in cooperation
with EPA, developed this CD-ROM product (http://
map EPA-regulated sites and view various census
statistics for the surrounding areas. LandView is
useful for identifying tracts because it defines their
boundaries and also shows local streets and landmarks.
LandView is available from the Census Bureau ($549
for a set of 1 1 CDs covering the entire country or $99
for a single region).
You can download a free abbreviated version of
LandView for a single county (httj3^/m%wjtLnct8(3/
land view/).
Census Tract Street Index - The Census Bureau
sells a set of CD-ROMs and software (http://
wwwJccnsMJgoWgcWww^/tigcr/ctsidcscJitmI) to
look up census tracts ($90 per CD or $400 for a
complete set covering the entire country).
Community 2020™ - Community 2020 is a full-
featured desktop mapping tool developed by the U. S .
Department of Housing and Urban Development
(HUD) in partnership with Caliper Corporation for
use in identifying and mapping geographic and
demographic information atthe local, state, and national
level. Community 2020 includes dataonthe boundaries
of all EZ/ECs as well as state, county, and sub-county
boundaries, highways and streets, and census tracts.
Caliper Corporation sells Community 2020 directly as
a single regional CD-ROM covering a quadrant of the
country ($249) or as a set of four CD-ROMs covering
the entire country ($299). For more information, visit
httpj//w\¥wiiu.d.gQv/mapl,html or contact Caliper at
(800)998-9999.
2. HOW TO IDENTIFY FEDERALLY-
DESIGNATED EZ/ECS
HUD provides an easy-to-use Internet tool to
determine whether a street address is within the
boundaries of an EZ or EC (http://www.hu.d.g:Qv/
gzcc/locator/). HUD also provides a list of all EZ/
ECs (ht
Community 2020™ (see above) includes a file for
mapping all EZ/ECs . Boundaries from this file can be
exported for use with other geographic information
system (GIS) and desktop mapping software.
3. HOW TO IDENTIFY EPA BROWNFIELDS
PILOT ARE AS
Only Pilots designated before February 1, 1997 are
eligible "target areas." EPA provides a list of these
eligible Pilots (htto^www.cpa^gQv^wcrQ^s/bfilitmL:
doc/list_jthtai).
In addition, only those areas specified by the Pilot at
the time the EPA grant was awarded are eligible.
You should contact the Pilot coordinator directly to
determine whether a property is located in a specified
area. EPA provides Pilot contact information at
can call EPA at (202) 260-4039.
4. RELATED INFORMATION SOURCES
A. Commercial/Industrial Use Zoning Information
There is no central national repository of zoning
information for commercial- or industrial-use
properties. City and county government agencies
have zoning commissions thatgenerally regulate zoning
matters. The State University of New York at
Buffalo sponsors an Internet site that includes a fairly
comprehensive list of local planning offices
plan_dcp). In addition, some states include local
Brownfields Fact Sheet
June 1998
Brownfields Tax Incentive
EPA500-F-98-140
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zoning information in their GIS packages. Your
designated state agency contact (see below) may be
able to provide more information on this and other
zoning matters.
B. State Agency Contacts
To take advantage of the Brownfields Tax Incentive,
the designated state agency (usually the state
department of environmental quality) must certify
that the property meets
(1) the geographic criteria (i.e., one of the four
targeted areas); and
(2) the contamination criteria (i.e., there has been
a release or threat of release of a hazardous
substance on the property).
Each state has its own documentation requirements
for site certification. Taxpayers should contact their
designated state agency to learn what type of
documentation that state requires. EPA provides
contact information for each designated state agency
Lgo^
Certifications are valid for the applicable life of the
Brownfields Tax Incentive.
C. EPA 's Superfund National Priorities List
Sites on the NPL are not eligible for the Brownfields
Tax Incentive. To find out whether a property is on
the NPL, you can visit the EPA Superfund web site
at hltnV/wwwJcpa1gm^O/su^crfimd/Qcrr/impm/
or call the RCRA/Superfund
Hotline at (800) 424-9346.
Contact
U.S.EPA-OSWER
Outreach and Special Projects Staff
(202)2604039
For additional information, contact the RCRA/Superfund
Hotline at (800) 424-9346 orvisitthe EPA Brownfields web
site
Brownfields Fact Sheet Brownfields Tax Incentive
June 1998 EPA500-F-98-140
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