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Does the Brownfields Tax Incentive distinguish between hazardous wastes and hazardous substances?

April 26, 2017Brownfields distinguish hazardous substances tax

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Does the Brownfields Tax Incentive distinguish between hazardous wastes and hazardous substances?

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A8: The definition of “hazardous substance” in CERCLA Section 101(14) includes certain “hazardous wastes.” For example, the CERCLA definition of hazardous substances includes wastes that EPA lists under RCRA or hazardous wastes that are ignitable, corrosive, reactive, or toxic.