abatement services for a certified historic structure for any taxable year unless— (A) after such services are complete, an accredited asbestos inspector provides written documentation to the taxpayer that includes— (i) evidence that the certified historic structure meets asbestos hazard evaluation criteria established under an authorized State or local program, and (ii) documentation showing that the asbestos 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 asbestos abatement services during the taxable year with respect to the certified historic structure. (4) Definitions (A) Accredited asbestos abatement contractor or supervisor The term accredited asbestos abatement contractor or supervisor means any person accredited as a contractor or supervisor under the Asbestos Model Accreditation Plan of the Environmental Protection Agency. (B) Accredited asbestos inspector The term accredited asbestos inspector means any person accredited as an inspector under the Asbestos Model Accreditation Plan of the Environmental Protection Agency. (C) Asbestos The term asbestos has the meaning given the term in section 202 of the Toxic Substances Control Act ( 15 U.S.C. 2642 ). (D) Asbestos hazard The term asbestos hazard has the meaning given the term imminent hazard to the health and safety in section 11 of the Asbestos School Hazard Detection and Control Act of 1980 ( 20 U.S.C. 3610 ). (g) Special rules (1) Basis reduction The basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit. (2) No double benefit Any deduction allowable for costs taken into account in computing the amount of the credit for qualified abatement expenses shall be reduced by the amount of such credit attributable to such costs. . (c) Conforming amendments (1)