Tax Credit Certification
This page last reviewed October 28, 2011
Private entities may take a tax credit for installing state mandated air pollution controls. Credits are available for control equipment which is permitted, installed and operated in compliance with local air district regulations. A State Certification is a prerequisite for applicants to receive a tax credit from the Internal Revenue Service and is issued pursuant to Section 169 of the Internal Revenue code of 1954, as amended.
As the clearinghouse for all requests for California sources, the ARB receives all air pollution-related applications, forwards them to the applicable local air district, receives the district's comments, and issues the State's certification. This certification is then forwarded to the U.S. EPA for further processing.
If you have any questions or need further information, please call Mike Tollstrup, Chief, Project Assessment Branch at (916) 322-6026.