Incentivizes projects on certain Brownfield sites

This bill increases tax credits for developers redeveloping brownfield sites (abandoned industrial properties with potential contamination). It sets tiered credit limits: $35 million for standard sites, $45 million for manufacturing sites, and $70 million for "qualified project sites" meeting specific criteria. To qualify for the highest credit, projects must be in cities under 100,000 population, include affordable housing (25% of units), have transportation access, and exceed $250 million in total project value. These changes directly affect developers of qualifying brownfield sites who meet all criteria for enhanced tax incentives.