A TIF is for eligible activities related to contamination on a site. A TIF allows a developer to be reimbursed for the eligible environmental costs related to a project using the incremental increase in the taxes on the property resulting from the new development. A TIF can only be used if there is going to be an increase in the property tax, otherwise there is nothing to capture to reimburse eligible activities. If a site is located within a core community (see glossary of terms), the eligible activities expand to cover demolition, infrastructure improvements, and site preparation. These are the incentives available, but ultimately it is local government approval for each specific project that determines what can be included as eligible activities reimbursable by TIF. If a developer decides to pursue a TIF a brownfield plan will need to be created and approved at the Local, WCBRA, County, and if capturing all taxes including school taxes, the State Level. Any eligible expenses incurred before a brownfield plan is approved cannot be reimbursed.