BCA: Brownfields Credit Application (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Form BCA is the Massachusetts Brownfields Credit Application for 2025. It reports property details, environmental cleanup costs, remediation status, and the credit amount requested. Applications must be submitted through MassTaxConnect; paper submissions are not accepted.
Who files this form
Form BCA is the application for the Massachusetts Brownfields Credit. It is for nonprofit organizations and taxpayers subject to tax under MGL chapters 62 and 63 seeking a credit for eligible cleanup costs.
To qualify:
- The applicant must be an eligible person under MGL chapter 21E, section 2, and must not be subject to enforcement action under chapter 21E. An eligible person did not cause or contribute to the release and did not own or operate the site when the release occurred.
- The property must be owned or leased for business purposes, reported to the Department of Environmental Protection (DEP), and located in an economically distressed area.
- Eligible net response and removal costs must be at least 15% of the property's assessed value before remediation. The costs must be paid to achieve a permanent solution or remedy operation status in compliance with chapter 21E.
When it's due
The tax year 2025 application states these program eligibility dates:
- August 5, 2028: The taxpayer must commence and diligently pursue the relevant environmental response actions on or before this date.
- January 1, 2029: Net response and removal costs must be incurred before this date.
These are eligibility dates, not an application filing deadline. The text does not state a specific filing due date for the 2025 application.
What you'll need
Upload these supporting documents to MassTaxConnect:
- A copy of the Response Action Outcome Report, Remedy Operation Status Report, or Permanent Solution Statement prepared by the Licensed Site Professional hired for the project.
- Documentation of the property's assessed value before remediation.
- The property deed or lease agreement.
- A description of the business purpose for owning or leasing the property, including the current business activity at the site.
- Copies of all correspondence sent to and received from DEP about the property's cleanup and outcome.
- A complete list of eligible costs in a standard database spreadsheet format. Include the invoice date, invoice number, vendor, eligible net response and removal costs, and a brief description of the services provided.
Also have the applicant's identification and contact information, property information, release tracking numbers, relevant cleanup dates, and requested credit amount ready to complete the application.
How to file
Submit the application and upload supporting documents through MassTaxConnect.
- With an account: Log in to complete the application and upload documents.
- Without an account: On the homepage, choose Submit Credit Application under File.
The form says all applications should be submitted through MassTaxConnect as of June 28, 2024. Since September 1, 2024, only MassTaxConnect submissions are accepted. Do not mail a paper application.
The application includes a declaration that the information is accurate and complete, along with fields for the preparer's name, title, date, and signature.
For questions, the submission notice lists the Credit Unit at 617-887-6970 or Credits@dor.state.ma.us. The application guidance also lists the Brownfields Unit at 617-887-6974.
Common mistakes
- Sending a paper application: The form repeatedly warns that paper submissions will not be accepted. Use MassTaxConnect.
- Using the wrong format for the eligible-cost list: The upload note says this list must be in a standard database spreadsheet format.
Questions people ask
How much is the credit?
In general, the credit is either 25% or 50% of net response and removal costs, depending on whether an activity and use limitation has been imposed.
Is there a limit on how much credit I can use?
For taxpayers under MGL chapter 62, the credit cannot exceed 50% of the tax liability for the taxable year. For business corporations, it cannot exceed 50% of the excise tax or reduce tax liability below the minimum excise, stated as $456 in the text.
Can I carry forward unused credit?
Unused credit may be carried over for up to five succeeding tax years. However, you cannot apply the credit in a taxable year in which you have ceased to maintain the remedy operation status or permanent solution for which the credit was granted.
Can I claim the credit if I receive state financial assistance?
Yes. Assistance from the Brownfields Development Fund or Redevelopment Access to Capital (RAC) Program does not prevent a claim. However, state funds received from either program must be deducted from the expense base used to calculate the credit.