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Rapid Tax Certification of Facilities

Rapid Tax Certification of Facilities allows for the accelerated write-off of a pollution control facility when it meets the requirements of 40 Code of Federal Regulations (CFR) Part 20 regarding Certification of Facilities, and 26 United States Code Section 169 of the Internal Revenue Code. To qualify, the pollution control facility must be installed for water or air pollution control purposes. Among the requirements for certification, found in 40 CFR Part 20.8, are the following: that the pollution control facility removes, alters, disposes of, stores or prevents the creation of pollutants, contaminants, waste or heat which would otherwise be released into the environment; that the facility is certified by the state; and that the applicant is in compliance with all regulations of federal agencies applicable to use of the facility. The regulation and its Appendix A (Guidelines for Certification) further explain the requirements and the types of facilities which may be certified.

Application for Certification of Pollution Control Facitility form 3300-1

Rapid tax applications should be sent to the state certifying authority to obtain State certification that the facility has been constructed or installed in conformity with state requirements for abatement or control of water or air pollution. At the same time, a copy of this application must be sent to the EPA Region 4 office. After processing, the application and state certification will either be sent directly to the EPA by the state certifying authority, or be returned to the applicant to forward to the EPA. Applications will be processed when the state certification and application are received by EPA Region 4.

The application packages are reviewed by the Office of Legal Support and the appropriate program office. If the pollution control facility meets the requirements and is deemed certifiable, a Notice of Certification signed by the Regional Counsel (to whom this authority has been delegated) is sent to the appropriate Internal Revenue Service office with copies to the applicant and the state.

In Region 4, applications, state certifications and any accompanying documents should be addressed to:

Contact

Lynda Crum (crum.lynda@epa.gov)
Associate Regional Counsel
USEPA, Region 4
Office of Environmental Accountability
Office of Legal Support
61 Forsyth St. SW
Atlanta, GA 30303
Telephone: 404 562-9524

 

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For information about the contents of this page please contact Lynda Crum


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