(4)__Scientific research and data collection projects that advance the scientific basis on which regulatory decisions are made.

B.__A supplemental environmental project may not be used in the following situations:

(1)__Repeat violations of the same or a substantially similar law administered by the Department of Conservation by the same person;

(2) When a project is required by law;

(3)__If the violator had previously planned and budgeted for the project;

(4)__To offset any calculable economic benefit of noncompliance;

(5)__If the violation is the result of reckless or intentional conduct; or

(6)__If the project primarily benefits the violator.

Any settlement that includes a supplemental environmental project must provide that expenditures are not tax deductible.