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The U.S. EPA prepared this guide in 1999 to help state and local governments raise revenue for environmental protection. The first section is dedicated to allocating tax money for environmental initiatives. Also find information on lowering project costs and increasing investment value -- through partnerships, refinancing, pollutant loading allocation, and financial-capability analysis. Not for the faint of heart, the guide offers hundreds of pages of detailed -- and, at times, dense -- financial suggestions for governments.