HOUSE AMENDMENT Bill No. HB 1123 CS
1	CHAMBER ACTION
2	Senate House
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12	Representative Clarke offered the following:
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14	Amendment (with title amendment)
15	Remove everything after the enacting clause, and insert:
16	Section 1. Section 376.30701, Florida Statutes, is created
17	to read:
18	376.30701 Application of risk-based corrective action
19	principles to contaminated sites; applicability; legislative
20	intent; rulemaking authority; contamination cleanup criteria;
21	limitations; reopeners.--
22	(1) APPLICABILITY.--
23	(a) This section shall not create or establish any new
24	liability for site rehabilitation at contaminated sites. This
25	section is intended to describe a risk-based corrective action
26	process to be applied at sites where legal responsibility for
27	site rehabilitation exists pursuant to other provisions of this
28	chapter or chapter 403. An exceedance of any cleanup target
29	level derived from the cleanup criteria established in
30	subsection (2) shall not, at sites where legal responsibility
31	for site rehabilitation does not exist pursuant to other
32	provisions of this chapter or chapter 403, create liability for
33	site rehabilitation. This section may also apply to other
34	contaminated sites at which a person conducting site
35	rehabilitation elects to have it apply, even where such person
36	does not have legal responsibility for site rehabilitation
37	pursuant to this chapter or chapter 403. This section, and any
38	rules adopted pursuant thereto, including the cleanup criteria
39	described in subsection (2), do not create additional authority
40	to prohibit or limit the legal placement of materials or
41	products on land.
42	(b) This section shall apply to all contaminated sites
43	resulting from a discharge of pollutants or hazardous substances
44	where legal responsibility for site rehabilitation exists
45	pursuant to other provisions of this chapter or chapter 403,
46	except for those contaminated sites subject to the risk-based
47	corrective action cleanup criteria established for the
48	petroleum, brownfields, and drycleaning programs pursuant to ss.
49	376.3071, 376.81, and 376.3078, respectively.
50	(c) This section shall apply to a variety of site
51	rehabilitation scenarios including, but not limited to, site
52	rehabilitation conducted voluntarily, site rehabilitation
53	conducted pursuant to the department's enforcement authority, or
54	site rehabilitation conducted as a state-managed cleanup by the
55	department.
56	(d) This section, and any rules adopted pursuant thereto,
57	shall apply retroactively to all existing contaminated sites
58	where legal responsibility for site rehabilitation exists
59	pursuant to other provisions of this chapter or chapter 403,
60	except those sites for which cleanup target levels have been
61	accepted by the department in an approved technical document,
62	current permit, or other written agreement and except at those
63	sites that have received a "No Further Action" order or a "Site
64	Rehabilitation Completion" order from the department. However,
65	the person responsible for site rehabilitation can elect to have
66	the provisions of this section, including cleanup target levels
67	established pursuant thereto, apply in lieu of those in an
68	approved technical document, current permit, or other written
69	agreement.
70	(e) Nothing in this section shall be construed to prohibit
71	or delay actions to respond to a discharge of pollutants or
72	hazardous substances prior to any contact with the department.
73	The risk-based corrective action process contemplates
74	appropriate emergency response action or initial remedial action
75	prior to any formal application of the risk-based corrective
76	action process involving site assessment and, if required,
77	subsequent remedial action. Any emergency response actions or
78	initial remedial actions must be conducted in accordance with
79	all applicable federal, state, and local laws and regulations.
80	(2) INTENT; RULEMAKING AUTHORITY; CLEANUP CRITERIA.--It is
81	the intent of the Legislature to protect the health of all
82	people under actual circumstances of exposure. By July 1, 2004,
83	the secretary of the department shall establish criteria by rule
84	for the purpose of determining, on a site-specific basis, the
85	rehabilitation program tasks that comprise a site rehabilitation
86	program, including a voluntary site rehabilitation program, and
87	the level at which a rehabilitation program task and a site
88	rehabilitation program may be deemed completed. In establishing
89	these rules, the department shall apply, to the maximum extent
90	feasible, a risk-based corrective action process to achieve
91	protection of human health and safety and the environment in a
92	cost-effective manner based on the principles set forth in this
93	subsection. These rules shall prescribe a phased risk-based
94	corrective action process that is iterative and that tailors
95	site rehabilitation tasks to site-specific conditions and risks.
96	The department and the person responsible for site
97	rehabilitation are encouraged to establish decision points at
98	which risk management decisions will be made. The department
99	shall provide an early decision, when requested, regarding
100	applicable exposure factors and a risk management approach based
101	on the current and future land use at the site. These rules
102	shall also include protocols for the use of natural attenuation,
103	the use of institutional and engineering controls, and the
104	issuance of "No Further Action" orders. The criteria for
105	determining what constitutes a rehabilitation program task or
106	completion of a site rehabilitation program task or site
107	rehabilitation program, including a voluntary site
108	rehabilitation program, must:
109	(a) Consider the current exposure and potential risk of
110	exposure to humans and the environment, including multiple
111	pathways of exposure. The physical, chemical, and biological
112	characteristics of each contaminant must be considered in order
113	to determine the feasibility of risk-based corrective action
114	assessment.
115	(b) Establish the point of compliance at the source of the
116	contamination. However, the department is authorized to
117	temporarily move the point of compliance to the boundary of the
118	property, or to the edge of the plume when the plume is within
119	the property boundary, while cleanup, including cleanup through
120	natural attenuation processes in conjunction with appropriate
121	monitoring, is proceeding. The department also is authorized,
122	pursuant to criteria provided for in this section, to
123	temporarily extend the point of compliance beyond the property
124	boundary with appropriate monitoring, if such extension is
125	needed to facilitate natural attenuation or to address the
126	current conditions of the plume, provided human health, public
127	safety, and the environment are protected. When temporarily
128	extending the point of compliance beyond the property boundary,
129	it cannot be extended further than the lateral extent of the
130	plume, if known, at the time of execution of a cleanup
131	agreement, if required, or the lateral extent of the plume as
132	defined at the time of site assessment. Temporary extension of
133	the point of compliance beyond the property boundary, as
134	provided in this paragraph, must include actual notice by the
135	person responsible for site rehabilitation to local governments
136	and the owners of any property into which the point of
137	compliance is allowed to extend and constructive notice to
138	residents and business tenants of the property into which the
139	point of compliance is allowed to extend. Persons receiving
140	notice pursuant to this paragraph shall have the opportunity to
141	comment within 30 days after receipt of the notice.
142	(c) Ensure that the site-specific cleanup goal is that all
143	contaminated sites being cleaned up pursuant to this section
144	ultimately achieve the applicable cleanup target levels provided
145	in this subsection. In the circumstances provided in this
146	subsection, and after constructive notice and opportunity to
147	comment within 30 days after receipt of the notice to local
148	government, owners of any property into which the point of
149	compliance is allowed to extend, and residents of any property
150	into which the point of compliance is allowed to extend, the
151	department may allow concentrations of contaminants to
152	temporarily exceed the applicable cleanup target levels while
153	cleanup, including cleanup through natural attenuation processes
154	in conjunction with appropriate monitoring, is proceeding, if
155	human health, public safety, and the environment are protected.
156	(d) Allow the use of institutional or engineering controls
157	at contaminated sites being cleaned up pursuant to this section,
158	where appropriate, to eliminate or control the potential
159	exposure to contaminants of humans or the environment. The use
160	of controls must be preapproved by the department and only after
161	constructive notice and opportunity to comment within 30 days
162	after receipt of notice is provided to local governments, owners
163	of any property into which the point of compliance is allowed to
164	extend, and residents of any property into which the point of
165	compliance is allowed to extend. When institutional or
166	engineering controls are implemented to control exposure, the
167	removal of the controls must have prior department approval and
168	must be accompanied by the resumption of active cleanup, or
169	other approved controls, unless cleanup target levels under this
170	section have been achieved.
171	(e) Consider the additive effects of contaminants. The
172	synergistic and antagonistic effects shall also be considered
173	when the scientific data become available.
174	(f) Take into consideration individual site
175	characteristics, which shall include, but not be limited to, the
176	current and projected use of the affected groundwater and
177	surface water in the vicinity of the site, current and projected
178	land uses of the area affected by the contamination, the exposed
179	population, the degree and extent of contamination, the rate of
180	contaminant migration, the apparent or potential rate of
181	contaminant degradation through natural attenuation processes,
182	the location of the plume, and the potential for further
183	migration in relation to site property boundaries.
184	(g) Apply state water quality standards as follows:
185	1. Cleanup target levels for each contaminant found in
186	groundwater shall be the applicable state water quality
187	standards. Where such standards do not exist, the cleanup target
188	levels for groundwater shall be based on the minimum criteria
189	specified in department rule. The department shall apply the
190	following, as appropriate, in establishing the applicable
191	cleanup target levels: calculations using a lifetime cancer risk
192	level of 1.0E-6; a hazard index of 1 or less; the best
193	achievable detection limit; and nuisance, organoleptic, and
194	aesthetic considerations. However, the department shall not
195	require site rehabilitation to achieve a cleanup target level
196	for any individual contaminant that is more stringent than the
197	site-specific, naturally occurring background concentration for
198	that contaminant.
199	2. Where surface waters are exposed to contaminated
200	groundwater, the cleanup target levels for the contaminants
201	shall be based on the more protective of the groundwater or
202	surface water standards as established by department rule. The
203	point of measuring compliance with the surface water standards
204	shall be in the groundwater immediately adjacent to the surface
205	water body.
206	3. Using risk-based corrective action principles, the
207	department shall approve alternative cleanup target levels in
208	conjunction with institutional and engineering controls, if
209	needed, based upon an applicant's demonstration, using site-
210	specific data, modeling results, risk assessment studies, risk
211	reduction techniques, or a combination thereof, that human
212	health, public safety, and the environment are protected to the
213	same degree as provided in subparagraphs 1. and 2. Where a state
214	water quality standard is applicable, a deviation may not result
215	in the application of cleanup target levels more stringent than
216	the standard. In determining whether it is appropriate to
217	establish alternative cleanup target levels at a site, the
218	department must consider the effectiveness of source removal, if
219	any, that has been completed at the site and the practical
220	likelihood of the use of low yield or poor quality groundwater,
221	the use of groundwater near marine surface water bodies, the
222	current and projected use of the affected groundwater in the
223	vicinity of the site, or the use of groundwater in the immediate
224	vicinity of the contaminated area, where it has been
225	demonstrated that the groundwater contamination is not migrating
226	away from such localized source, provided human health, public
227	safety, and the environment are protected.
228	(h) Provide for the department to issue a "No Further
229	Action" order, with conditions, including, but not limited to,
230	the use of institutional or engineering controls where
231	appropriate, when alternative cleanup target levels established
232	pursuant to subparagraph (g)3. have been achieved or when the
233	person responsible for site rehabilitation can demonstrate that
234	the cleanup target level is unachievable with the use of
235	available technologies. Prior to issuing such an order, the
236	department shall consider the feasibility of an alternative site
237	rehabilitation technology at the contaminated site.
238	(i) Establish appropriate cleanup target levels for soils.
239	Although there are existing state water quality standards, there
240	are no existing statewide soil quality standards. The
241	Legislature does not intend, through the adoption of this
242	section, to create such soil quality standards. The specific
243	rulemaking authority granted pursuant to this section merely
244	authorizes the department to establish appropriate soil cleanup
245	target levels. These soil cleanup target levels will be
246	applicable at sites only after a determination as to legal
247	responsibility for site rehabilitation has been made pursuant to
248	other provisions of this chapter or chapter 403.
249	1. In establishing soil cleanup target levels for human
250	exposure to each contaminant found in soils from the land
251	surface to 2 feet below land surface, the department shall apply
252	the following, as appropriate: calculations using a lifetime
253	cancer risk level of 1.0E-6; a hazard index of 1 or less; and
254	the best achievable detection limit. However, the department
255	shall not require site rehabilitation to achieve a cleanup
256	target level for an individual contaminant that is more
257	stringent than the site-specific, naturally occurring background
258	concentration for that contaminant. Institutional controls or
259	other methods shall be used to prevent human exposure to
260	contaminated soils more than 2 feet below the land surface. Any
261	removal of such institutional controls shall require such
262	contaminated soils to be remediated.
263	2. Leachability-based soil cleanup target levels shall be
264	based on protection of the groundwater cleanup target levels or
265	the alternate cleanup target levels for groundwater established
266	pursuant to this paragraph, as appropriate. Source removal and
267	other cost-effective alternatives that are technologically
268	feasible shall be considered in achieving the leachability soil
269	cleanup target levels established by the department. The
270	leachability goals shall not be applicable if the department
271	determines, based upon individual site characteristics, and in
272	conjunction with institutional and engineering controls, if
273	needed, that contaminants will not leach into the groundwater at
274	levels that pose a threat to human health, public safety, and
275	the environment.
276	3. Using risk-based corrective action principles, the
277	department shall approve alternative cleanup target levels in
278	conjunction with institutional and engineering controls, if
279	needed, based upon an applicant's demonstration, using site-
280	specific data, modeling results, risk assessment studies, risk
281	reduction techniques, or a combination thereof, that human
282	health, public safety, and the environment are protected to the
283	same degree as provided in subparagraphs 1. and 2.
284
285	The department shall require source removal, as a risk reduction
286	measure, if warranted and cost-effective. Once source removal at
287	a site is complete, the department shall reevaluate the site to
288	determine the degree of active cleanup needed to continue.
289	Further, the department shall determine if the reevaluated site
290	qualifies for monitoring only or if no further action is
291	required to rehabilitate the site. If additional site
292	rehabilitation is necessary to reach "No Further Action" status,
293	the department is encouraged to utilize natural attenuation and
294	monitoring where site conditions warrant.
295	(3) LIMITATIONS.--The cleanup criteria established
296	pursuant to this section govern only site rehabilitation
297	activities occurring at the contaminated site. Removal of
298	contaminated media from a site for offsite relocation or
299	treatment must be in accordance with all applicable federal,
300	state, and local laws and regulations.
301	(4) REOPENERS.--Upon completion of site rehabilitation in
302	compliance with subsection (2), additional site rehabilitation
303	is not required unless it is demonstrated that:
304	(a) Fraud was committed in demonstrating site conditions
305	or completion of site rehabilitation;
306	(b) New information confirms the existence of an area of
307	previously unknown contamination which exceeds the site-specific
308	rehabilitation levels established in accordance with subsection
309	(2), or which otherwise poses the threat of real and substantial
310	harm to public health, safety, or the environment;
311	(c) The remediation efforts failed to achieve the site
312	rehabilitation criteria established under this section;
313	(d) The level of risk is increased beyond the acceptable
314	risk established under subsection (2) due to substantial changes
315	in exposure conditions, such as a change in land use from
316	nonresidential to residential use. Any person who changes the
317	land use of the site, thereby causing the level of risk to
318	increase beyond the acceptable risk level, may be required by
319	the department to undertake additional remediation measures to
320	ensure that human health, public safety, and the environment are
321	protected consistent with this section; or
322	(e) A new discharge of pollutants or hazardous substances
323	occurs at the site subsequent to the issuance of a "No Further
324	Action" order or a "Site Rehabilitation Completion" order
325	associated with the original contamination being addressed
326	pursuant to this section.
327	Section 2. Subsection (1) of section 199.1055, Florida
328	Statutes, is amended to read:
329	199.1055 Contaminated site rehabilitation tax credit.--
330	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
331	(a) A credit in the amount of 35 percent of the costs of
332	voluntary cleanup activity that is integral to site
333	rehabilitation at the following sites is availableallowed
334	against any tax due for a taxable year under s. 199.032, less
335	any credit allowed by former s. 220.68 for that year:
336	1. A drycleaning-solvent-contaminated site eligible for
337	state-funded site rehabilitation under s. 376.3078(3);
338	2. A drycleaning-solvent-contaminated site at which
339	cleanup is undertaken by the real property owner pursuant to s.
340	376.3078(11), if the real property owner is not also, and has
341	never been, the owner or operator of the drycleaning facility
342	where the contamination exists; or
343	3. A brownfield site in a designated brownfield area under
344	s. 376.80.
345	(b) A tax credit applicant, or multiple tax credit
346	applicantstaxpayer, or multiple taxpayersworking jointly to
347	clean up a single site, may not be grantedreceivemore than
348	$250,000 per year in tax credits for each site voluntarily
349	rehabilitated. Multiple tax credit applicantstaxpayers shall be
350	grantedreceivetax credits in the same proportion as their
351	contribution to payment of cleanup costs. Subject to the same
352	conditions and limitations as provided in this section, a
353	municipality,or county, or other tax credit applicantwhich
354	voluntarily rehabilitates a site may receive not more than
355	$250,000 per year in tax credits which it can subsequently
356	transfer subject to the provisions in paragraph (g).
357	(c) If the credit granted under this section is not fully
358	used in any one year because of insufficient tax liability on
359	the part of the tax credit applicanttaxpayer, the unused amount
360	may be carried forward for a period not to exceed 5 years. Five
361	years after the date a credit is granted under this section,
362	such credit expires and may not be used. However, if during the
363	5-year period the credit is transferred, in whole or in part,
364	pursuant to paragraph (g), each transferee has 5 years after the
365	date of transfer to use its credit.
366	(d) A taxpayer that receives a credit under s. 220.1845 is
367	ineligible to receive credit under this section in a given tax
368	year.
369	(e) A tax credit applicanttaxpayerthat receives state-
370	funded site rehabilitation pursuant to s. 376.3078(3) for
371	rehabilitation of a drycleaning-solvent-contaminated site is
372	ineligible to receive credit under this section for costs
373	incurred by the tax credit applicanttaxpayerin conjunction
374	with the rehabilitation of that site during the same time period
375	that state-administered site rehabilitation was underway.
376	(f) The total amount of the tax credits which may be
377	granted under this section and s. 220.1845 is $2 million
378	annually.
379	(g)1. Tax credits that may be available under this section
380	to an entity eligible under s. 376.30781 may be transferred
381	after a merger or acquisition to the surviving or acquiring
382	entity and used in the same manner with the same limitations.
383	2. The entity or its surviving or acquiring entity as
384	described in subparagraph 1., may transfer any unused credit in
385	whole or in units of no less than 25 percent of the remaining
386	credit. The entity acquiring such credit may use it in the same
387	manner and with the same limitation as described in this
388	section. Such transferred credits may not be transferred again
389	although they may succeed to a surviving or acquiring entity
390	subject to the same conditions and limitations as described in
391	this section.
392	3. In the event the credit provided for under this section
393	is reduced either as a result of a determination by the
394	Department of Environmental Protection or an examination or
395	audit by the Department of Revenue, such tax deficiency shall be
396	recovered from the first entity, or the surviving or acquiring
397	entity, to have claimed such credit up to the amount of credit
398	taken. Any subsequent deficiencies shall be assessed against any
399	entity acquiring and claiming such credit, or in the case of
400	multiple succeeding entities in the order of credit succession.
401	(h) In order to encourage completion of site
402	rehabilitation at contaminated sites being voluntarily cleaned
403	up and eligible for a tax credit under this section, the tax
404	credit applicanttaxpayermay claim an additional 10 percent of
405	the total cleanup costs, not to exceed $50,000, in the final
406	year of cleanup as evidenced by the Department of Environmental
407	Protection issuing a "No Further Action" order for that site.
408	Section 3. Subsection (1) of section 220.1845, Florida
409	Statutes, is amended to read:
410	220.1845 Contaminated site rehabilitation tax credit.--
411	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
412	(a) A credit in the amount of 35 percent of the costs of
413	voluntary cleanup activity that is integral to site
414	rehabilitation at the following sites is availableallowed
415	against any tax due for a taxable year under this chapter:
416	1. A drycleaning-solvent-contaminated site eligible for
417	state-funded site rehabilitation under s. 376.3078(3);
418	2. A drycleaning-solvent-contaminated site at which
419	cleanup is undertaken by the real property owner pursuant to s.
420	376.3078(11), if the real property owner is not also, and has
421	never been, the owner or operator of the drycleaning facility
422	where the contamination exists; or
423	3. A brownfield site in a designated brownfield area under
424	s. 376.80.
425	(b) A tax credit applicant, or multiple tax credit
426	applicantstaxpayer, or multiple taxpayersworking jointly to
427	clean up a single site, may not be grantedreceivemore than
428	$250,000 per year in tax credits for each site voluntarily
429	rehabilitated. Multiple tax credit applicantstaxpayers shall be
430	grantedreceivetax credits in the same proportion as their
431	contribution to payment of cleanup costs. Subject to the same
432	conditions and limitations as provided in this section, a
433	municipality,or county, or other tax credit applicantwhich
434	voluntarily rehabilitates a site may receive not more than
435	$250,000 per year in tax credits which it can subsequently
436	transfer subject to the provisions in paragraph (h).
437	(c) If the credit granted under this section is not fully
438	used in any one year because of insufficient tax liability on
439	the part of the corporation, the unused amount may be carried
440	forward for a period not to exceed 5 years. The carryover credit
441	may be used in a subsequent year when the tax imposed by this
442	chapter for that year exceeds the credit for which the
443	corporation is eligible in that year under this section after
444	applying the other credits and unused carryovers in the order
445	provided by s. 220.02(8). Five years after the date a credit is
446	granted under this section, such credit expires and may not be
447	used. However, if during the 5-year period the credit is
448	transferred, in whole or in part, pursuant to paragraph (h),
449	each transferee has 5 years after the date of transfer to use
450	its credit.
451	(d) A taxpayer that files a consolidated return in this
452	state as a member of an affiliated group under s. 220.131(1)
453	may be allowed the credit on a consolidated return basis up to
454	the amount of tax imposed upon the consolidated groupand paid
455	by the taxpayer that incurred the rehabilitation costs.
456	(e) A taxpayer that receives credit under s. 199.1055 is
457	ineligible to receive credit under this section in a given tax
458	year.
459	(f) A tax credit applicanttaxpayerthat receives state-
460	funded site rehabilitation under s. 376.3078(3) for
461	rehabilitation of a drycleaning-solvent-contaminated site is
462	ineligible to receive credit under this section for costs
463	incurred by the tax credit applicanttaxpayerin conjunction
464	with the rehabilitation of that site during the same time period
465	that state-administered site rehabilitation was underway.
466	(g) The total amount of the tax credits which may be
467	granted under this section and s. 199.1055 is $2 million
468	annually.
469	(h)1. Tax credits that may be available under this section
470	to an entity eligible under s. 376.30781 may be transferred
471	after a merger or acquisition to the surviving or acquiring
472	entity and used in the same manner and with the same
473	limitations.
474	2. The entity or its surviving or acquiring entity as
475	described in subparagraph 1., may transfer any unused credit in
476	whole or in units of no less than 25 percent of the remaining
477	credit. The entity acquiring such credit may use it in the same
478	manner and with the same limitation as described in this
479	section. Such transferred credits may not be transferred again
480	although they may succeed to a surviving or acquiring entity
481	subject to the same conditions and limitations as described in
482	this section.
483	3. In the event the credit provided for under this section
484	is reduced either as a result of a determination by the
485	Department of Environmental Protection or an examination or
486	audit by the Department of Revenue, such tax deficiency shall be
487	recovered from the first entity, or the surviving or acquiring
488	entity, to have claimed such credit up to the amount of credit
489	taken. Any subsequent deficiencies shall be assessed against
490	any entity acquiring and claiming such credit, or in the case of
491	multiple succeeding entities in the order of credit succession.
492	(i) In order to encourage completion of site
493	rehabilitation at contaminated sites being voluntarily cleaned
494	up and eligible for a tax credit under this section, the tax
495	credit applicanttaxpayermay claim an additional 10 percent of
496	the total cleanup costs, not to exceed $50,000, in the final
497	year of cleanup as evidenced by the Department of Environmental
498	Protection issuing a "No Further Action" order for that site.
499	Section 4. Section 376.30781, Florida Statutes, is amended
500	to read:
501	376.30781 Partial tax credits for rehabilitation of
502	drycleaning-solvent-contaminated sites and brownfield sites in
503	designated brownfield areas; application process; rulemaking
504	authority; revocation authority.--
505	(1) The Legislature finds that:
506	(a) To facilitate property transactions and economic
507	growth and development, it is in the interest of the state to
508	encourage the cleanup, at the earliest possible time, of
509	drycleaning-solvent-contaminated sites and brownfield sites in
510	designated brownfield areas.
511	(b) It is the intent of the Legislature to encourage the
512	voluntary cleanup of drycleaning-solvent-contaminated sites and
513	brownfield sites in designated brownfield areas by providing a
514	partial tax credit for the restoration of such property in
515	specified circumstances.
516	(2)(a) A credit in the amount of 35 percent of the costs
517	of voluntary cleanup activity that is integral to site
518	rehabilitation at the following sites is allowed pursuant to ss.
519	199.1055 and 220.1845:
520	1. A drycleaning-solvent-contaminated site eligible for
521	state-funded site rehabilitation under s. 376.3078(3);
522	2. A drycleaning-solvent-contaminated site at which
523	cleanup is undertaken by the real property owner pursuant to s.
524	376.3078(11), if the real property owner is not also, and has
525	never been, the owner or operator of the drycleaning facility
526	where the contamination exists; or
527	3. A brownfield site in a designated brownfield area under
528	s. 376.80.
529	(b) A tax credit applicanttaxpayer, or multiple tax
530	credit applicantstaxpayersworking jointly to clean up a single
531	site, may not be grantedreceivemore than $250,000 per year in
532	tax credits for each site voluntarily rehabilitated. Multiple
533	tax credit applicantstaxpayers shall be grantedreceivetax
534	credits in the same proportion as their contribution to payment
535	of cleanup costs. Tax credits are available only for site
536	rehabilitation conducted during the calendartax year forin
537	which the tax credit application is submitted.
538	(c) In order to encourage completion of site
539	rehabilitation at contaminated sites that are being voluntarily
540	cleaned up and that are eligible for a tax credit under this
541	section, the tax credit applicant may claim an additional 10
542	percent of the total cleanup costs, not to exceed $50,000, in
543	the final year of cleanup as evidenced by the Department of
544	Environmental Protection issuing a "No Further Action" order for
545	that site.
546	(3) The Department of Environmental Protection shall be
547	responsible for allocating the tax credits provided for in ss.
548	199.1055 and 220.1845, not to exceed a total of $2 million in
549	tax credits annually.
550	(4) To claim the credit for site rehabilitation conducted
551	during the current calendar year, each tax creditapplicant must
552	apply to the Department of Environmental Protection for an
553	allocation of the $2 million annual credit by January 15 of the
554	following yearDecember 31on a form developed by the Department
555	of Environmental Protection in cooperation with the Department
556	of Revenue. The form shall include an affidavit from each tax
557	creditapplicant certifying that all information contained in
558	the application, including all records of costs incurred and
559	claimed in the tax credit application, are true and correct. If
560	the application is submitted pursuant to subparagraph (2)(a)2.,
561	the form must include an affidavit signed by the real property
562	owner stating that it is not, and has never been, the owner or
563	operator of the drycleaning facility where the contamination
564	exists. Approval of partial tax credits must be accomplished on
565	a first-come, first-served basis based upon the date complete
566	applications are received by the Division of Waste Management.
567	A tax creditAn applicant shall submit only one complete
568	application per site for each calendar year's site
569	rehabilitation costs. Incomplete placeholder applications shall
570	not be accepted and will not secure a place in the first-come,
571	first-served application lineper year. To be eligible for a
572	tax credit the tax creditapplicant must:
573	(a) Have entered into a voluntary cleanup agreement with
574	the Department of Environmental Protection for a drycleaning-
575	solvent-contaminated site or a Brownfield Site Rehabilitation
576	Agreement, as applicable; and
577	(b) Have paid all deductibles pursuant to s.
578	376.3078(3)(d) for eligible drycleaning-solvent-cleanup program
579	sites.
580	(5) To obtain the tax credit certificate, a tax creditan
581	applicant must annually file an application for certification,
582	which must be received by the Division of Waste Management of
583	the Department of Environmental Protection by January 15 of the
584	year following the calendar year for which site rehabilitation
585	costs are being claimed in a tax credit applicationDecember 31.
586	The tax creditapplicant must provide all pertinent information
587	requested on the tax credit application form, including, at a
588	minimum, the name and address of the tax creditapplicant and
589	the address and tracking identification number of the eligible
590	site. Along with the tax credit application form, the tax credit
591	applicant must submit the following:
592	(a) A nonrefundable review fee of $250 made payable to the
593	Water Quality Assurance Trust Fund to cover the administrative
594	costs associated with the department's review of the tax credit
595	application;
596	(b) Copies of contracts and documentation of contract
597	negotiations, accounts, invoices, sales tickets, or other
598	payment records from purchases, sales, leases, or other
599	transactions involving actual costs incurred for that tax year
600	related to site rehabilitation, as that term is defined in ss.
601	376.301 and 376.79;
602	(c) Proof that the documentation submitted pursuant to
603	paragraph (b) has been reviewed and verified by an independent
604	certified public accountant in accordance with standards
605	established by the American Institute of Certified Public
606	Accountants. Specifically, the certified public accountant must
607	attest to the accuracy and validity of the costs incurred and
608	paid by conducting an independent review of the data presented
609	by the tax creditapplicant. Accuracy and validity of costs
610	incurred and paid would be determined once the level of effort
611	was certified by an appropriate professional registered in this
612	state in each contributing technical discipline. The certified
613	public accountant's report would also attest that the costs
614	included in the application form are not duplicated within the
615	application. A copy of the accountant's report shall be
616	submitted to the Department of Environmental Protection with
617	the tax credit application; and
618	(d) A certification form stating that site rehabilitation
619	activities associated with the documentation submitted pursuant
620	to paragraph (b) have been conducted under the observation of,
621	and related technical documents have been signed and sealed by,
622	an appropriate professional registered in this state in each
623	contributing technical discipline. The certification form shall
624	be signed and sealed by the appropriate registered professionals
625	stating that the costs incurred were integral, necessary, and
626	required for site rehabilitation, as that term is defined in ss.
627	376.301 and 376.79.
628	(6) The certified public accountant and appropriate
629	registered professionals submitting forms as part of a tax
630	credit application must verify such forms. Verification must be
631	accomplished as provided in s. 92.525(1)(b) and subject to the
632	provisions of s. 92.525(3).
633	(7) The Department of Environmental Protection shall
634	review the tax credit application and any supplemental
635	documentation that the tax credit applicant may submit prior to
636	the annual application deadline in order to have the application
637	considered completesubmitted by each applicant, for the purpose
638	of verifying that the tax creditapplicant has met the
639	qualifying criteria in subsections (2) and (4) and has submitted
640	all required documentation listed in subsection (5). Upon
641	verification that the tax creditapplicant has met these
642	requirements, the department shall issue a written decision
643	granting eligibility for partial tax credits (a tax credit
644	certificate) in the amount of 35 percent of the total costs
645	claimed, subject to the $250,000 limitation, for the calendar
646	tax year forinwhich the tax credit application is submitted
647	based on the report of the certified public accountant and the
648	certifications from the appropriate registered technical
649	professionals.
650	(8) On or before March 1, the Department of Environmental
651	Protection shall inform each eligible tax creditapplicant of
652	the amount of its partial tax credit and provide each eligible
653	tax creditapplicant with a tax credit certificate that must be
654	submitted with its tax return to the Department of Revenue to
655	claim the tax credit or be transferred pursuant to s.
656	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
657	the payment of refunds if total credits exceed the amount of tax
658	owed.
659	(9) If a tax creditanapplicant does not receive a tax
660	credit allocation due to an exhaustion of the $2 million annual
661	tax credit authorization, such application will then be included
662	in the same first-come, first-served order in the next year's
663	annual tax credit allocation, if any, based on the prior year
664	application.
665	(10) The Department of Environmental Protection may adopt
666	rules to prescribe the necessary forms required to claim tax
667	credits under this section and to provide the administrative
668	guidelines and procedures required to administer this section.
669	Prior to the adoption of rules regulating the tax credit
670	application, the department shall, by September 1, 1998,
671	establish reasonable interim application requirements and forms.
672	(11) The Department of Environmental Protection may revoke
673	or modify any written decision granting eligibility for partial
674	tax credits under this section if it is discovered that the tax
675	credit applicant submitted any false statement, representation,
676	or certification in any application, record, report, plan, or
677	other document filed in an attempt to receive partial tax
678	credits under this section. The Department of Environmental
679	Protection shall immediately notify the Department of Revenue of
680	any revoked or modified orders affecting previously granted
681	partial tax credits. Additionally, the tax credit applicant
682	taxpayermust notify the Department of Revenue of any change in
683	its tax credit claimed.
684	(12) A tax credit applicantAn owner, operator, or real
685	property ownerwho receives state-funded site rehabilitation
686	under s. 376.3078(3) for rehabilitation of a drycleaning-
687	solvent-contaminated site is ineligible to receive a tax credit
688	under s. 199.1055 or s. 220.1845 for costs incurred by the tax
689	credit applicanttaxpayerin conjunction with the rehabilitation
690	of that site during the same time period that state-administered
691	site rehabilitation was underway.
692	Section 5. This act shall take effect upon becoming a law.
693
694	================= T I T L E A M E N D M E N T =================
695	Remove the entire title, and insert:
696	A bill to be entitled
697	An act relating to site rehabilitation of contaminated
698	sites; creating s. 376.30701, F.S.; extending application
699	of risk-based corrective action principles to all
700	contaminated sites resulting from a discharge of
701	pollutants or hazardous substances; providing for
702	contamination cleanup criteria that incorporate risk-based
703	corrective action principles to be adopted by rule;
704	providing clarification that cleanup criteria do not apply
705	to offsite relocation or treatment; providing the
706	conditions under which further rehabilitation may be
707	required; amending s. 199.1055, F.S.; clarifying who may
708	apply for tax credits; clarifying time period for use of
709	tax credits; amending s. 220.1845, F.S.; clarifying who
710	may apply for tax credits; clarifying time period for use
711	of tax credits; allowing taxpayers to claim credit on a
712	consolidated return up to the amount of the consolidated
713	group's tax liability; amending s. 376.30781, F.S.;
714	clarifying who may apply for tax credits; converting tax
715	credit application time period to calendar year; moving
716	application deadline to January 15; clarifying that
717	placeholder applications are prohibited; conforming
718	references governing transferability of tax credits;
719	eliminating outdated language; providing an effective
720	date.