118 STAT. 1541 PUBLIC LAW 108–357—OCT. 22, 2004 expenditures (other than to obtain a Phase I environ mental site assessment), by an appropriate State agency (within the meaning of section 198(c)(4)) in the State in which such property is located as a brownfield site within the meaning of section 101(39) of the Comprehensive Environmental Response, Com pensation, and Liability Act of 1980 (as in effect on the date of the enactment of this paragraph). ‘‘(ii) REQUEST FOR CERTIFICATION.—Any request by an eligible taxpayer for a certification described in clause (i) shall include a sworn statement by the eligible taxpayer and supporting documentation of the presence of a hazardous substance, pollutant, or contaminant on the property which is complicating the expansion, redevelopment, or reuse of the property given the property’s reasonably anticipated future land uses or capacity for uses of the property (including a Phase I environmental site assessment and, if applicable, evidence of the property’s presence on a local, State, or Federal list of brownfields or contami nated property) and other environmental assessments prepared or obtained by the taxpayer. ‘‘(D) QUALIFIED SALE, EXCHANGE, OR OTHER DISPOSI TION.—For purposes of this paragraph— ‘‘(i) IN GENERAL.—A sale, exchange, or other dis position of property shall be considered as qualified if— ‘‘(I) such property is transferred by the eligible taxpayer to an unrelated person, and ‘‘(II) within 1 year of such transfer the eligible taxpayer has received a certification from the Environmental Protection Agency or an appro priate State agency (within the meaning of section 198(c)(4)) in the State in which such property is located that, as a result of the eligible taxpayer’s remediation actions, such property would not be treated as a qualifying brownfield property in the hands of the transferee. For purposes of subclause (II), before issuing such cer tification, the Environmental Protection Agency or appropriate State agency shall respond to comments received pursuant to clause (ii)(V) in the same form and manner as required under section 117(b) of the Comprehensive Environmental Response, Compensa tion, and Liability Act of 1980 (as in effect on the date of the enactment of this paragraph). ‘‘(ii) REQUEST FOR CERTIFICATION.—Any request by an eligible taxpayer for a certification described in clause (i) shall be made not later than the date of the transfer and shall include a sworn statement by the eligible taxpayer certifying the following: ‘‘(I) Remedial actions which comply with all applicable or relevant and appropriate require ments (consistent with section 121(d) of the Com prehensive Environmental Response, Compensa tion, and Liability Act of 1980) have been substan tially completed, such that there are no hazardous Deadline.
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