{
  "id": "RS21599",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS21599",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc847582/",
      "id": "RS21599_2007Jan19",
      "date": "2007-01-19",
      "retrieved": "2016-06-02T05:26:07",
      "title": "Brownfields Tax Incentive Extension",
      "summary": "This report discusses the brownfields tax incentive, which expires on December 31, 2007. Enacted in 1997, the provision allowed a taxpayer to fully deduct the costs of environmental cleanup in the year the costs were incurred, rather than spreading the costs over a period of years.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "filename": "files/20070119_RS21599_b417d2b2782d396c6105f6700a415c2f5dddb0e3.pdf"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax incentives",
          "name": "Tax incentives"
        },
        {
          "source": "LIV",
          "id": "Environmental protection",
          "name": "Environmental protection"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc810737/",
      "id": "RS21599_2006Oct17",
      "date": "2006-10-17",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Brownfields Tax Incentive Extension",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "HTML",
          "filename": "files/20061017_RS21599_4d786ee98f307337c3df36ca19134158831930c9.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Environmental Policy"
  ]
}