Cherrytree Group Blog

What are Activity and Use Limitations and How Do They Fit Into the Massachusetss Brownfields Program?

[fa icon="calendar'] Jan 24, 2014 11:58:00 AM / by Lillian Clark posted in Brownfields Tax Credits, Activity and Use Limitations (AUL)

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     Massachusetts State law requires that owners/operators of land that has environmental contamination clean up the site whether or not the owner/operator caused the contamination.  In order to help offset remediation costs, which are often very expensive, Massachusetts enacted the Brownfields Tax Credit (BTC) program which was established to aide landowners/lessees who were forced to remediate land that they did not contaminate. Traditionally, this blog has focused on the 50% tax credit awarded to eligible sites where either a permanent solution called a Response Action Outcome (RAO) or a Remedy Operation Status (ROS) has been achieved. Within the BTC however, there is a 25% tax credit that is awarded to RAOs which have Activity and Use Limitation’s (AULs) imposed on the land.
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