Brownfield Tax Credits

Benefit

Percentage

—

Flat

—

Duration

—

Max annual

— (taxpayer)

Max total

— (taxpayer)

Carryforward

—

Program metadata

Distribution

taxpayer_earned

Claimant subject

business

Refund/transfer election

—

Program family

—

Effective

—

Sunset

—

Application deadline

—

Transfer discount

—

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

• statewide — · Statewide (brownfield-designated sites)

Tags (5)

• a03_pending: true
• a03_blocker_reason: Component-level refundability (site prep / tangible property / groundwater have heterogeneous refund rules); recapture/clawback mechanics
• clawback_provision: true
• requires_application: true
• pre_approval_required: true

Tax bases

• corporate_income_taxprimary
• personal_income_tax