MassDEP states that the BTC program exists to foster, “the cleanup and redevelopment of brownfields properties as a way to stimulate the economy and promote environmental protection goals.”
The BTC amounts to 50% of the eligible costs of a qualified remediation when the permanent solution does not have restrictions, such as an Activity and Use Limitation (AUL), and the BTC amounts to 25% of the eligible costs when the permanent solution has restrictions. The costs that are BTC eligible are those “direct” environmentally related costs. The costs include:
21E related legal expenses
soil removal and disposal