Have there been lapses in the Brownfields Tax Incentive?
A6: The Brownfields Tax Incentive became temporarily inactive after its earlier expiration date of December 31, 2005. On December 20, 2006, the incentive was reactivated retroactively to January 1, 2006 and extended through December 31, 2007. The tax incentive again became temporarily inactive after its expiration on December 31, 2007; however, on October 3, 2008, the incentive was reactivated retroactively and extended through December 31, 2009. So while the incentive has been temporarily inactive, its coverage of eligible expenses has not lapsed. Top of page II.