Petroleum Environmental Cleanup Fund Award (PECFA)
PECFA Sunset on June 30, 2020
The PECFA program sunset on June 30, 2020. This date is found in s. 292.63(3)(ac), Wis. Stats. The DNR does not have statutory authority to unilaterally change or amend a deadline found in statute as that authority is exclusive to the state legislature.
The PECFA program provided reimbursement of eligible expenses for the investigation and cleanup of petroleum contamination from product storage systems. Petroleum products include gasoline, gasoline/alcohol blends, kerosene, fuel oil, diesel fuel and used motor oil. Storage systems include underground and aboveground tanks, and associated piping and dispensers.
For information and questions about storage tanks, including storage tank removal, visit the Wisconsin Department of Agriculture, Trade & Consumer Protection (DATCP) or call 608-224-4942.
Overview of PECFA
The PECFA program was created in response to the enactment of federal regulations requiring release prevention from underground storage tanks and cleanup of existing contamination from those tanks. Reimbursements were not provided for costs incurred before Aug. 1, 1987, or for removal of tanks after Nov. 1, 1991. As of July 20, 2015, no new sites were accepted into the program. The deadline for submittal of claims for reimbursement was June 30, 2020.
Reimbursement under the PECFA program was only provided for costs incurred after Aug. 1, 1987, or for tank removals before Nov. 1, 1991.
All PECFA claims must have been submitted to the DNR by June 30, 2020. Claims are no longer accepted for this program per s. 292.63(3)(ac), Wis. Stats..
PECFA applicants/claimants will receive a Form 1099-G from the Wisconsin Department of Revenue each year they receive a reimbursement. Applicants/claimants do not have to pay taxes on PECFA reimbursement money. Although a taxpayer is not required to disclose the fact that an amount is being excluded from income on their return, Form 1099-G is provided to the IRS. Therefore, it is in the taxpayer’s interest to include language on the return to explain the purpose of the reimbursement and how the amount is treated for tax purposes, making correspondence and/or invoices from the IRS less likely.
An example of an applicable disclosure statement would be:
"In (year) I received payments from the Wisconsin PECFA fund in the amount of $(amount). This payment is a reimbursement for costs incurred for environmental cleanup of gas/oil spill on my property. The $(amount) is excludable under Internal Revenue Code Section 126."
Usual and customary (U&C) Cost Information
The Usual and Customary Cost Schedule (cost schedule) was a reimbursement schedule that reflected the maximum amount that PECFA would reimburse for tasks listed on the cost schedule at the time the task activity was conducted. It was not intended to set the price for specific tasks. The DNR considered variances to the cost schedule on a case-by-case basis. For more information, see s. 292.63(4)(cm), Wis. Stats. The final cost schedule was produced in January 2020.
Progress reports must be completed to inform DNR of progress and estimated costs at various times during both investigation and remediation for all open sites, per s. NR 700.11(1)(a), Wis. Adm. Code.
There are a number of databases related to PECFA sites that you may be interested in using.
|Database name and link||Description||Department|
|Tracker notice: The PECFA Database, Tracker on the Web, was discontinued on Sept. 1, 2017. Financial information for PECFA sites is now available on Bureau for Remediation and Redevelopment Tracking System (BRRTS) on the Web (BOTW).||DNR|
|Wisconsin Remediation and Redevelopment Database (WRRD)||
An inter-linked system providing information on different contaminated land activities in Wisconsin. It has two components: BRRTS on the Web and RR Sites Map.
This database is the DNR Remediation and Redevelopment Program's main tool to assist customers with the investigation, cleanup and eventual re-use of contaminated lands.
|Storage Tank Database||
This database includes both underground and aboveground tanks that are required to be registered. The database reflects only those tanks that have been registered.
If your search does not produce a tank, this does not guarantee that a tank does not exist on the property. Some tanks, such as heating fuel tanks in the basement of homes are not required to be registered. Some tanks, while required to be registered, have not been registered and therefore will not appear on the database.
For questions regarding PECFA financials (e.g., claims, liens, etc.), please contact Jenna Soyer.
For site-specific technical questions, please visit our online database, BRRTS on the Web (BOTW), to find the contact for your property.
For information on tank removals, tank system site assessments, tank inspections or tank service companies, please visit the Department of Agriculture, Trade and Commerce (DATCP) Bureau of Weights and Measures website.