We have a project that is not required to do site contamination testing, and does not believe there is any reason for the site to have contamination (they have always owned the site), so they did not plan on any investigation. We are exploring the cost to do the necessary investigation for this credit. We know that they must provide the test results, and the documentation showing remediation was completed for any identified contamination. If there is no contamination found, though, do they end up losing the potential credit in addition to having spent otherwise unnecessary money? We reviewed the language of the credit, and found that it was vague enough to warrant a question here.

Thoughts?