(d) Lead paint abatement services (1) In general Subject to paragraph (2), the term lead paint abatement services means— (A) any lead paint abatement measures performed by a certified lead abatement supervisor, including the removal of paint and dust, the permanent enclosure or encapsulation of lead-based paint, the replacement of painted surfaces, windows, or fixtures, or the removal or permanent covering of soil when lead-based paint hazards are present in such paint, dust, or soil, and (B) any preparation, cleanup, disposal, and clearance testing activities associated with the lead paint abatement measures which are performed by a certified lead abatement supervisor, those working under the supervision of such supervisor, or a qualified contractor. (2) Limitation The term lead paint abatement services shall not include any services to the extent such services are funded by any grant, contract, or otherwise by another person or any governmental agency. (3) Documentation required No credit shall be allowed under subsection (a) with respect to any lead paint abatement services for a certified historic structure for any taxable year unless— (A) after such services are complete, a certified inspector or certified risk assessor provides written documentation to the taxpayer that includes— (i) evidence that the certified historic structure meets lead hazard evaluation criteria established by the Environmental Protection Agency or under an authorized State or local program, and (ii) documentation showing that the lead paint abatement services meet the requirements of this section, and (B) the taxpayer files with the appropriate State agency and attaches to the tax return for the taxable year— (i) the documentation described in subparagraph (A), and (ii) documentation of the amounts paid or incurred for lead paint abatement services during the taxable year with respect to the certified historic structure. (4) Definitions (A) Certified lead abatement supervisor The term certified lead abatement supervisor means an