New York Brownfield Cleanup Tax Credit Program

New York State Department of Environmental Conservation, Brownfield Cleanup Program

Program Type:

Tax Incentive

Eligible Geography:

New York


Environmental Zones Chapter 1 of the Laws of 2003 establishes the Brownfield Cleanup Program that, among other things, provides tax credits to volunteers who remediate and redevelop brownfield sites in New York State. Its objective is to promote environmental restoration and preservation, public health protection, economic development, job creation and community revitalization throughout the state.

A taxpayer who has entered into a Brownfield Cleanup Agreement (BCA) with DEC may be eligible for tax credits relating to the cleanup and redevelopment of a brownfield site.

Eligible Recipients:

For-Profit Business

Eligible Recipients Detail:

Applicants are potential buyers and developers of eligible brownfields sites. Prior to applying, applicants should contact the Point of Contact for the DEC region in which the project is located to schedule a pre-application meeting. All parties must sign a Brownfield Cleanup Agreement (BCA), whereby the Applicant makes a commitment to undertake remedial activities under DEC's oversight.

Eligible Purpose:

Last Mile Infrastructure; Building Infrastructure

Eligible Purpose Detail:

Activities around the redevelopment of urban brownfields. Brownfield sites are any real property where a contaminant is present at levels exceeding the soil cleanup objectives or other health-based or environmental standards, criteria or guidance adopted by DEC that are applicable based on the reasonably anticipated use of the property, except as outlined by the BCP.