EPA Records Schedule 229
Status: Final, 05/31/2007
Title: Rapid Tax Amortization Files
Program: All Programs
Function: 108-025-07 - Prevent Pollution
NARA Disposal Authority:
This schedule authorizes the disposition of the record copy in any media (media neutral), excluding any records already in electronic form. Records designated for permanent retention must be transferred to the National Archives in accordance with NARA standards at the time of transfer.
Contains records used to grant federal tax deductions to facilities that have installed pollution control equipment and devices. Records consist of applications, state certifications, technical and legal reviews by regional offices, federal certification, and related correspondence.
Item a: Record copy
Close inactive records upon federal certification.
Destroy 7 years after file closure.
Specific legal citations include:
- 26 U.S.C. 169
- 40 CFR Part 20
Reasons for Disposition:
Disposition instructions have been rewritten as media neutral to allow for maintaining the record copy in EPA's electronic recordkeeping system. The retention has not changed.
Item b for electronic copies created with word processing and electronic mail applications deleted 08/18/2006 pursuant to NARA Bulletin 2006-04.
Previous NARA Disposal Authority:
EPA Approval: 11/17/2006
NARA Approval: 03/22/2007