SECTION 4. DEFINITIONS FOR THE

INFRASTRUCTURE SAFE HARBOR

The following definitions apply for purposes of this revenue procedure:

.01 The term “Brownfield site” means any real property the use of which may be complicated by the presence of or potential presence of a hazardous substance, pollutant, or contaminant.

.02 The term “environmental remediation costs” means costs chargeable to a capital account that are paid or incurred to control or abate hazardous substances.

.03 The term “flood control and stormwater facilities” means any capital assets used to control floodwater or to contain stormwater.

.04 The term “government” means— (1) The United States or any agency or instrumentality of the United States;

(2) A State or any political subdivision thereof, including the District of Columbia and any possession or territory of the United States, within the meaning of section 103 and § 1.103–1; or

(3) Any foreign government. .05 The term “foreign government” means any foreign government, any political subdivision of a foreign government, or any wholly owned agency or instrumentality of any one of the foregoing within the meaning of § 1.1471–6(b).

.06 The term “hydroelectric generating facilities” means facilities used to generate electricity from water, including water impounded through a dam or diverted from a river, or pumped storage, and structures for housing generating equipment, up to, but not including, the stage of electrical transmission.

.07 The term “infrastructure property” means—

(1) Airports, within the meaning of section 142;

(2) Docks, and wharves, within the meaning of section 142;

(3) Maritime and inland waterway ports, and waterway infrastructure, including dredging and navigation improvements;

(4) Mass commuting facilities, within the meaning of section 142;

(5) Facilities for the furnishing of water, within the meaning of section 142;

(6) Sewage facilities, within the meaning of section 142;

(7) Solid waste disposal facilities, within the meaning of section 142;

(8) Facilities for the local furnishing of electrical energy or gas, within the meaning of section 142;

(9) Local district heating or cooling facilities, within the meaning of section 142;

(10) Qualified hazardous waste facilities, within the meaning of section 142;

(11) High-speed intercity rail facilities, within the meaning of section 142;

(12) Hydroelectric generating facilities, together with environmental enhancements of hydroelectric generating facilities, within the meaning of section 142;

(13) Qualified public educational facilities, within the meaning of section 142;

(14) Flood control and stormwater facilities;

(15) Surface transportation facilities; (16) Rural broadband service facilities; and

(17) Environmental remediation costs on Brownfield and Superfund sites.

.08 The term “qualified public infrastructure property” means infrastructure property if—

(1) The infrastructure property either— (a) Is owned by a government; or (b) Is not property of a trade or business described in section 163(j)(7)(A)(iv) and is owned by a private trade or business that operates under an arrangement in which rates charged for the use or services provided by the infrastructure property are subject to regulatory or contractual control by a government, or government approval; and

(2) The infrastructure property is, or will be once operational, available for use by the general public or the services provided by the infrastructure property are made available to members of the general public, including electric utility, industrial, agricultural, or commercial users on the same basis as individual members of the general public.

.09 The term “rural area” means, as confirmed by the latest decennial census of the U.S. Census Bureau, (a) any area that is not located within a city, town, or incorporated area that has a population of

greater than 20,000 inhabitants or (b) an urbanized area contiguous and adjacent to a city or town that has a population of greater than 50,000 inhabitants. For purposes of the definition of rural area, an urbanized area means a densely populated territory as defined in the latest decennial census of the U.S. Census Bureau.

.10 The term “rural broadband service facilities” means broadband telecommunications assets that provide high-speed internet access for data transmission through wired or wireless networks and that primarily serve any rural area.

.11 The term “specified infrastructure arrangement” means a contract or contracts with a term in excess of 5 years between a government and a private trade or business under which a private trade or business has contractual responsibility to provide one or more of the functions of designing, building, constructing, reconstructing, developing, redeveloping, managing, operating, or maintaining qualified public infrastructure property.

.12 The term “Superfund site” means any site designated by the Environmental Protection Agency as a Superfund site on its national priorities list under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, Public Law 96–510 (94 Stat. 2767 (1980)), as amended. .13 The term “surface transportation facilities” includes any road, bridge, tunnel, passenger railroad, surface freight transfer facility, and any other facility that facilitates surface transportation.