40 CFR § 258.75 - Discounting.

---
identifier: "/us/cfr/t40/s258.75"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 258.75 - Discounting."
title_number: 40
title_name: "Protection of Environment"
section_number: "258.75"
section_name: "Discounting."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "I"
subchapter_name: "SOLID WASTES"
part_number: "258"
part_name: "CRITERIA FOR MUNICIPAL SOLID WASTE LANDFILLS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "33 U.S.C. 1345(d) and (e); 42 U.S.C. 6902(a), 6907, 6912(a), 6944, 6945(c) and 6949a(c), 6981(a)."
regulatory_source: "56 FR 51016, Oct. 9, 1991, unless otherwise noted."
cfr_part: "258"
---


# 258.75 Discounting.

The Director of an approved State may allow discounting of closure cost estimates in § 258.71(a), post-closure cost estimates in § 258.72(a), and/or corrective action costs in § 258.73(a) up to the rate of return for essentially risk free investments, net of inflation, under the following conditions:

(a) The State Director determines that cost estimates are complete and accurate and the owner or operator has submitted a statement from a Registered Professional Engineer so stating;

(b) The State finds the facility in compliance with applicable and appropriate permit conditions;

(c) The State Director determines that the closure date is certain and the owner or operator certifies that there are no foreseeable factors that will change the estimate of site life; and

(d) Discounted cost estimates must be adjusted annually to reflect inflation and years of remaining life.

[61 FR 60339, Nov. 27, 1996]