Final regulations have been released that slightly amend earlier proposed regulations on what constitutes a solid waste disposal facility. The rules outline requirements under section 142(a)(6) of the tax code for such facilities. The final regs retain the definition of a solid waste disposal facility and the definition of solid waste, while adopting recommendations for eliminating a 5 percent limitation on residual material, which was deemed overly restrictive.

Ballard Spahr energy partner Charles S. Henck said that the examples in the proposed regs demonstrating the so-called 5 percent test didn’t work, adding, “In every single example the actual residual percentage would be materially higher than 5 percent.”