equivalent personnel hours, contractor costs, and other direct costs. (f) Sponsor preparation A lead agency may allow a project sponsor to prepare an environmental assessment or an environmental impact statement, if such agency provides such sponsor with appropriate guidance and assists in the preparation. The lead agency shall independently evaluate the environmental document and shall take responsibility for the contents upon adoption. (g) Deadlines (1) Issuance of environmental impact statement Except as provided in paragraph (2), with respect to a proposed agency action, a lead agency shall complete— (A) the environmental impact statement not later than the date that is 2 years after the date on which such agency determines that section 102(2)(C) requires the issuance of an environmental impact statement with respect to such action