HB 1123 2003
1	CHAMBER ACTION
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6	The Committee on Natural Resources recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to site rehabilitation of contaminated
12	sites; creating s. 376.30701, F.S.; extending application
13	of risk-based corrective action principles to all
14	contaminated sites resulting from a discharge of
15	pollutants or hazardous substances; providing for
16	contamination cleanup criteria that incorporate risk-based
17	corrective action principles to be adopted by rule;
18	providing clarification that cleanup criteria do not apply
19	to offsite relocation or treatment; providing the
20	conditions under which further rehabilitation may be
21	required; amending s. 199.1055, F.S.; clarifying who may
22	apply for tax credits; clarifying time period for use of
23	tax credits; amending s. 220.1845, F.S.; clarifying who
24	may apply for tax credits; clarifying time period for use
25	of tax credits; allowing tax credit applicants to claim
26	credit on a consolidated return up to the amount of the
27	consolidated group’s tax liability; amending s. 376.30781,
28	F.S.; clarifying who may apply for tax credits; converting
29	tax credit application time period to calendar year;
30	moving application deadline to January 15; clarifying that
31	placeholder applications are prohibited; amending s.
32	403.087, F.S.; limiting a hazardous waste corrective
33	action permit fee; amending s. 403.722, F.S.; requiring a
34	corrective action permit for certain actions affecting a
35	hazardous waste disposal facility; conforming references
36	governing transferability of tax credits; eliminating
37	outdated language; providing an effective date.
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39	Be It Enacted by the Legislature of the State of Florida:
40
41	Section 1. Section 376.30701, Florida Statutes, is created
42	to read:
43	376.30701 Application of risk-based corrective action
44	principles to contaminated sites; applicability; legislative
45	intent; rulemaking authority; contamination cleanup criteria;
46	limitations; reopeners.--
47	(1) APPLICABILITY.--
48	(a) This section shall not create or establish any new
49	liability for site rehabilitation at contaminated sites. This
50	section is intended to describe a risk-based corrective action
51	process to be applied at sites where legal responsibility for
52	site rehabilitation exists pursuant to other provisions of this
53	chapter or chapter 403. An exceedance of any cleanup target
54	level derived from the cleanup criteria established in
55	subsection (2) shall not, at sites where legal responsibility
56	for site rehabilitation does not exist pursuant to other
57	provisions of this chapter or chapter 403, create liability for
58	site rehabilitation. This section may also apply to other
59	contaminated sites at which a person conducting site
60	rehabilitation elects to have it apply, even where such person
61	does not have legal responsibility for site rehabilitation
62	pursuant to this chapter or chapter 403. This section and any
63	rules adopted pursuant thereto, including the cleanup criteria
64	described in subsection (2), shall not create additional
65	authority to prohibit or limit the legal placement of materials
66	or products on land.
67	(b) This section shall apply to all contaminated sites
68	resulting from a discharge of pollutants or hazardous substances
69	where legal responsibility for site rehabilitation exists
70	pursuant to other provisions of this chapter or chapter 403,
71	except for those contaminated sites subject to the risk-based
72	corrective action cleanup criteria established for the
73	petroleum, brownfields, and drycleaning programs pursuant to ss.
74	376.3071, 376.81, and 376.3078, respectively.
75	(c) This section shall apply to a variety of site
76	rehabilitation scenarios including, but not limited to, site
77	rehabilitation conducted voluntarily, site rehabilitation
78	conducted pursuant to the department’s enforcement authority, or
79	site rehabilitation conducted as a state-managed cleanup by the
80	department.
81	(d) This section, and any rules adopted pursuant thereto,
82	shall apply retroactively to all existing contaminated sites
83	where legal responsibility for site rehabilitation exists
84	pursuant to other provisions of this chapter or chapter 403,
85	except those sites for which cleanup target levels have been
86	accepted by the department in an approved technical document,
87	current permit, or other written agreement and except at those
88	sites that have received a "No Further Action" order or a "Site
89	Rehabilitation Completion" order from the department. However,
90	the person responsible for site rehabilitation can elect to have
91	the provisions of this section, including cleanup target levels
92	established pursuant thereto, apply in lieu of those in an
93	approved technical document, current permit, or other written
94	agreement.
95	(e) Nothing in this section shall be construed to prohibit
96	or delay actions to respond to a discharge of pollutants or
97	hazardous substances prior to any contact with the department.
98	The risk-based corrective action process contemplates
99	appropriate emergency response action or initial remedial action
100	prior to any formal application of the risk-based corrective
101	action process involving site assessment and, if required,
102	subsequent remedial action. Any emergency response actions or
103	initial remedial actions must be conducted in accordance with
104	all applicable federal, state, and local laws and regulations.
105	(2) INTENT; RULEMAKING AUTHORITY; CLEANUP CRITERIA.--It is
106	the intent of the Legislature to protect the health of all
107	people under actual circumstances of exposure. By July 1, 2004,
108	the secretary of the department shall establish criteria by rule
109	for the purpose of determining, on a site-specific basis, the
110	rehabilitation program tasks that comprise a site rehabilitation
111	program, including a voluntary site rehabilitation program, and
112	the level at which a rehabilitation program task and a site
113	rehabilitation program may be deemed completed. In establishing
114	these rules, the department shall apply, to the maximum extent
115	feasible, a risk-based corrective action process to achieve
116	protection of human health and safety and the environment in a
117	cost-effective manner based on the principles set forth in this
118	subsection. These rules shall prescribe a phased risk-based
119	corrective action process that is iterative and that tailors
120	site rehabilitation tasks to site-specific conditions and risks.
121	The department and the person responsible for site
122	rehabilitation are encouraged to establish decision points at
123	which risk management decisions will be made. The department
124	shall provide an early decision, when requested, regarding
125	applicable exposure factors and a risk management approach based
126	on the current and future land use at the site. These rules
127	shall also include protocols for the use of natural attenuation,
128	the use of institutional and engineering controls, and the
129	issuance of "No Further Action" orders. The criteria for
130	determining what constitutes a rehabilitation program task or
131	completion of a site rehabilitation program task or site
132	rehabilitation program, including a voluntary site
133	rehabilitation program, must:
134	(a) Consider the current exposure and potential risk of
135	exposure to humans and the environment, including multiple
136	pathways of exposure. The physical, chemical, and biological
137	characteristics of each contaminant must be considered in order
138	to determine the feasibility of a risk-based corrective action
139	assessment.
140	(b) Establish the point of compliance at the source of the
141	contamination. However, the department is authorized to
142	temporarily move the point of compliance to the boundary of the
143	property, or to the edge of the plume when the plume is within
144	the property boundary, while cleanup, including cleanup through
145	natural attenuation processes in conjunction with appropriate
146	monitoring, is proceeding. The department also is authorized,
147	pursuant to criteria provided in this section, to temporarily
148	extend the point of compliance beyond the property boundary with
149	appropriate monitoring, if such extension is needed to
150	facilitate natural attenuation or to address the current
151	conditions of the plume, provided human health, public safety,
152	and the environment are protected. When temporarily extending
153	the point of compliance beyond the property boundary, it cannot
154	be extended further than the lateral extent of the plume, if
155	known, at the time of execution of a cleanup agreement, if
156	required, or the lateral extent of the plume as defined at the
157	time of site assessment. Temporary extension of the point of
158	compliance beyond the property boundary, as provided in this
159	paragraph, must include actual notice by the person responsible
160	for site rehabilitation to local governments and the owners of
161	any property into which the point of compliance is allowed to
162	extend and constructive notice to residents and business tenants
163	of the property into which the point of compliance is allowed to
164	extend. Persons receiving notice pursuant to this paragraph
165	shall have the opportunity to comment within 30 days after
166	receipt of the notice. Additional notice concerning the status
167	of natural attenuation processes shall be similarly provided to
168	persons receiving notice pursuant to this paragraph every 5
169	years.
170	(c) Ensure that the site-specific cleanup goal is that all
171	contaminated sites being cleaned up pursuant to this section
172	ultimately achieve the applicable cleanup target levels provided
173	in this subsection. In the circumstances provided in this
174	subsection, and after constructive notice and opportunity to
175	comment within 30 days after receipt of the notice to local
176	government, owners of any property into which the point of
177	compliance is allowed to extend, and residents of any property
178	into which the point of compliance is allowed to extend, the
179	department may allow concentrations of contaminants to
180	temporarily exceed the applicable cleanup target levels while
181	cleanup, including cleanup through natural attenuation processes
182	in conjunction with appropriate monitoring, is proceeding, if
183	human health, public safety, and the environment are protected.
184	(d) Allow the use of institutional or engineering controls
185	at contaminated sites being cleaned up pursuant to this section,
186	where appropriate, to eliminate or control the potential
187	exposure to contaminants of humans or the environment. The use
188	of controls must be preapproved by the department and only after
189	constructive notice and opportunity to comment within 30 days
190	after receipt of notice is provided to local governments, owners
191	of any property into which the point of compliance is allowed to
192	extend, and residents on any property into which the point of
193	compliance is allowed to extend. When institutional or
194	engineering controls are implemented to control exposure, the
195	removal of the controls must have prior department approval and
196	must be accompanied by the resumption of active cleanup, or
197	other approved controls, unless cleanup target levels under this
198	section have been achieved.
199	(e) Consider the additive effects of contaminants. The
200	synergistic and antagonistic effects shall also be considered
201	when the scientific data become available.
202	(f) Take into consideration individual site
203	characteristics, which shall include, but not be limited to, the
204	current and projected use of the affected groundwater and
205	surface water in the vicinity of the site, current and projected
206	land uses of the area affected by the contamination, the exposed
207	population, the degree and extent of contamination, the rate of
208	contaminant migration, the apparent or potential rate of
209	contaminant degradation through natural attenuation processes,
210	the location of the plume, and the potential for further
211	migration in relation to site property boundaries.
212	(g) Apply state water quality standards as follows:
213	1. Cleanup target levels for each contaminant found in
214	groundwater shall be the applicable state water quality
215	standards. Where such standards do not exist, the cleanup target
216	levels for groundwater shall be based on the minimum criteria
217	specified in department rule. The department shall apply the
218	following, as appropriate, in establishing the applicable
219	cleanup target levels: calculations using a lifetime cancer risk
220	level of 1.0E-6; a hazard index of 1 or less; the best
221	achievable detection limit; and nuisance, organoleptic, and
222	aesthetic considerations. However, the department shall not
223	require site rehabilitation to achieve a cleanup target level
224	for any individual contaminant that is more stringent than the
225	site-specific, naturally occurring background concentration for
226	that contaminant.
227	2. Where surface waters are exposed to contaminated
228	groundwater, the cleanup target levels for the contaminants
229	shall be based on the more protective of the groundwater or
230	surface water standards as established by department rule. The
231	point of measuring compliance with the surface water standards
232	shall be in the groundwater immediately adjacent to the surface
233	water body.
234	3. Using risk-based corrective action principles, the
235	department shall approve alternative cleanup target levels in
236	conjunction with institutional and engineering controls, if
237	needed, based upon an applicant's demonstration, using site-
238	specific data, modeling results, risk assessment studies, risk
239	reduction techniques, or a combination thereof, that human
240	health, public safety, and the environment are protected to the
241	same degree as provided in subparagraphs 1. and 2. Where a state
242	water quality standard is applicable, a deviation may not result
243	in the application of cleanup target levels more stringent than
244	the standard. In determining whether it is appropriate to
245	establish alternative cleanup target levels at a site, the
246	department must consider the effectiveness of source removal, if
247	any, that has been completed at the site and the practical
248	likelihood of the use of low yield or poor quality groundwater,
249	the use of groundwater near marine surface water bodies, the
250	current and projected use of the affected groundwater in the
251	vicinity of the site, or the use of groundwater in the immediate
252	vicinity of the contaminated area, where it has been
253	demonstrated that the groundwater contamination is not migrating
254	away from such localized source, provided human health, public
255	safety, and the environment are protected. Groundwater resource
256	protection remains the ultimate goal of cleanup, particularly in
257	light of the state’s continued growth and consequent demands for
258	drinking water resources. The Legislature recognizes the need
259	for a protective yet flexible cleanup approach that risk-based
260	corrective action provides. Only where it is appropriate on a
261	site-specific basis, using the criteria in this paragraph and
262	careful evaluation by the department, shall proposed alternative
263	cleanup target levels be approved.
264	(h) Provide for the department to issue a "No Further
265	Action" order, with conditions, including, but not limited to,
266	the use of institutional or engineering controls where
267	appropriate, when alternative cleanup target levels established
268	pursuant to subparagraph (g)3. have been achieved or when the
269	person responsible for site rehabilitation can demonstrate that
270	the cleanup target level is unachievable with the use of
271	available technologies. Prior to issuing such an order, the
272	department shall consider the feasibility of an alternative site
273	rehabilitation technology at the contaminated site.
274	(i) Establish appropriate cleanup target levels for soils.
275	Although there are existing state water quality standards, there
276	are no existing state soil quality standards. The Legislature
277	does not intend, through the adoption of this section, to create
278	such soil quality standards. The specific rulemaking authority
279	granted pursuant to this section merely authorizes the
280	department to establish appropriate soil cleanup target levels.
281	These soil cleanup target levels shall be applicable at sites
282	only after a determination as to legal responsibility for site
283	rehabilitation has been made pursuant to other provisions of
284	this chapter or chapter 403.
285	1. In establishing soil cleanup target levels for human
286	exposure to each contaminant found in soils from the land
287	surface to 2 feet below land surface, the department shall apply
288	the following, as appropriate: calculations using a lifetime
289	cancer risk level of 1.0E-6; a hazard index of 1 or less; and
290	the best achievable detection limit. However, the department
291	shall not require site rehabilitation to achieve a cleanup
292	target level for an individual contaminant that is more
293	stringent than the site-specific, naturally occurring background
294	concentration for that contaminant. Institutional controls or
295	other methods shall be used to prevent human exposure to
296	contaminated soils more than 2 feet below the land surface. Any
297	removal of such institutional controls shall require such
298	contaminated soils to be remediated.
299	2. Leachability-based soil cleanup target levels shall be
300	based on protection of the groundwater cleanup target levels or
301	the alternate cleanup target levels for groundwater established
302	pursuant to this paragraph, as appropriate. Source removal and
303	other cost-effective alternatives that are technologically
304	feasible shall be considered in achieving the leachability soil
305	cleanup target levels established by the department. The
306	leachability goals shall not be applicable if the department
307	determines, based upon individual site characteristics, and in
308	conjunction with institutional and engineering controls, if
309	needed, that contaminants will not leach into the groundwater at
310	levels that pose a threat to human health, public safety, and
311	the environment.
312	3. Using risk-based corrective action principles, the
313	department shall approve alternative cleanup target levels in
314	conjunction with institutional and engineering controls, if
315	needed, based upon an applicant's demonstration, using site-
316	specific data, modeling results, risk assessment studies, risk
317	reduction techniques, or a combination thereof, that human
318	health, public safety, and the environment are protected to the
319	same degree as provided in subparagraphs 1. and 2.
320
321	The department shall require source removal as a risk reduction
322	measure if warranted and cost-effective. Once source removal at
323	a site is complete, the department shall reevaluate the site to
324	determine the degree of active cleanup needed to continue.
325	Further, the department shall determine if the reevaluated site
326	qualifies for monitoring only or if no further action is
327	required to rehabilitate the site. If additional site
328	rehabilitation is necessary to reach "No Further Action" status,
329	the department is encouraged to utilize natural attenuation and
330	monitoring where site conditions warrant.
331	(3) LIMITATIONS.--The cleanup criteria established
332	pursuant to this section govern only site rehabilitation
333	activities occurring at the contaminated site. Removal of
334	contaminated media from a site for offsite relocation or
335	treatment must be in accordance with all applicable federal,
336	state, and local laws and regulations.
337	(4) REOPENERS.--Upon completion of site rehabilitation in
338	compliance with subsection (2), additional site rehabilitation
339	is not required unless it is demonstrated that:
340	(a) Fraud was committed in demonstrating site conditions
341	or completion of site rehabilitation;
342	(b) New information confirms the existence of an area of
343	previously unknown contamination which exceeds the site-specific
344	rehabilitation levels established in accordance with subsection
345	(2), or which otherwise poses the threat of real and substantial
346	harm to public health, safety, or the environment;
347	(c) The remediation efforts failed to achieve the site
348	rehabilitation criteria established under this section;
349	(d) The level of risk is increased beyond the acceptable
350	risk established under subsection (2) due to substantial changes
351	in exposure conditions, such as a change in land use from
352	nonresidential to residential use. Any person who changes the
353	land use of the site, thereby causing the level of risk to
354	increase beyond the acceptable risk level, may be required by
355	the department to undertake additional remediation measures to
356	ensure that human health, public safety, and the environment are
357	protected consistent with this section; or
358	(e) A new discharge of pollutants or hazardous substances
359	occurs at the site subsequent to the issuance of a “No Further
360	Action” order or a "Site Rehabilitation Completion" order
361	associated with the original contamination being addressed
362	pursuant to this section.
363	Section 2. Subsection (1) of section 199.1055, Florida
364	Statutes, is amended to read:
365	199.1055 Contaminated site rehabilitation tax credit.--
366	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
367	(a) A credit in the amount of 35 percent of the costs of
368	voluntary cleanup activity that is integral to site
369	rehabilitation at the following sites is availableallowed
370	against any tax due for a taxable year under s. 199.032, less
371	any credit allowed by former s. 220.68 for that year:
372	1. A drycleaning-solvent-contaminated site eligible for
373	state-funded site rehabilitation under s. 376.3078(3);
374	2. A drycleaning-solvent-contaminated site at which
375	cleanup is undertaken by the real property owner pursuant to s.
376	376.3078(11), if the real property owner is not also, and has
377	never been, the owner or operator of the drycleaning facility
378	where the contamination exists; or
379	3. A brownfield site in a designated brownfield area under
380	s. 376.80.
381	(b) A tax credit applicant, or multiple tax credit
382	applicantstaxpayer, or multiple taxpayersworking jointly to
383	clean up a single site, may not be grantedreceivemore than
384	$250,000 per year in tax credits for each site voluntarily
385	rehabilitated. Multiple tax credit applicantstaxpayers shall be
386	grantedreceivetax credits in the same proportion as their
387	contribution to payment of cleanup costs. Subject to the same
388	conditions and limitations as provided in this section, a
389	municipality,or county, or other tax credit applicantwhich
390	voluntarily rehabilitates a site may receive not more than
391	$250,000 per year in tax credits which it can subsequently
392	transfer subject to the provisions in paragraph (g).
393	(c) If the credit granted under this section is not fully
394	used in any one year because of insufficient tax liability on
395	the part of the tax credit applicanttaxpayer, the unused amount
396	may be carried forward for a period not to exceed 5 years. Five
397	years after the date a credit is granted under this section,
398	such credit expires and may not be used. However, if during the
399	5-year period the credit is transferred, in whole or in part,
400	pursuant to paragraph (g), each transferee has 5 years after the
401	date of transfer to use its credit.
402	(d) A taxpayer that receives a credit under s. 220.1845 is
403	ineligible to receive credit under this section in a given tax
404	year.
405	(e) A tax credit applicanttaxpayerthat receives state-
406	funded site rehabilitation pursuant to s. 376.3078(3) for
407	rehabilitation of a drycleaning-solvent-contaminated site is
408	ineligible to receive credit under this section for costs
409	incurred by the tax credit applicanttaxpayerin conjunction
410	with the rehabilitation of that site during the same time period
411	that state-administered site rehabilitation was underway.
412	(f) The total amount of the tax credits which may be
413	granted under this section and s. 220.1845 is $2 million
414	annually.
415	(g)1. Tax credits that may be available under this section
416	to an entity eligible under s. 376.30781 may be transferred
417	after a merger or acquisition to the surviving or acquiring
418	entity and used in the same manner with the same limitations.
419	2. The entity or its surviving or acquiring entity as
420	described in subparagraph 1., may transfer any unused credit in
421	whole or in units of no less than 25 percent of the remaining
422	credit. The entity acquiring such credit may use it in the same
423	manner and with the same limitation as described in this
424	section. Such transferred credits may not be transferred again
425	although they may succeed to a surviving or acquiring entity
426	subject to the same conditions and limitations as described in
427	this section.
428	3. In the event the credit provided for under this section
429	is reduced either as a result of a determination by the
430	Department of Environmental Protection or an examination or
431	audit by the Department of Revenue, such tax deficiency shall be
432	recovered from the first entity, or the surviving or acquiring
433	entity, to have claimed such credit up to the amount of credit
434	taken. Any subsequent deficiencies shall be assessed against any
435	entity acquiring and claiming such credit, or in the case of
436	multiple succeeding entities in the order of credit succession.
437	(h) In order to encourage completion of site
438	rehabilitation at contaminated sites being voluntarily cleaned
439	up and eligible for a tax credit under this section, the tax
440	credit applicanttaxpayermay claim an additional 10 percent of
441	the total cleanup costs, not to exceed $50,000, in the final
442	year of cleanup as evidenced by the Department of Environmental
443	Protection issuing a "No Further Action" order for that site.
444	Section 3. Subsection (1) of section 220.1845, Florida
445	Statutes, is amended to read:
446	220.1845 Contaminated site rehabilitation tax credit.--
447	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
448	(a) A credit in the amount of 35 percent of the costs of
449	voluntary cleanup activity that is integral to site
450	rehabilitation at the following sites is availableallowed
451	against any tax due for a taxable year under this chapter:
452	1. A drycleaning-solvent-contaminated site eligible for
453	state-funded site rehabilitation under s. 376.3078(3);
454	2. A drycleaning-solvent-contaminated site at which
455	cleanup is undertaken by the real property owner pursuant to s.
456	376.3078(11), if the real property owner is not also, and has
457	never been, the owner or operator of the drycleaning facility
458	where the contamination exists; or
459	3. A brownfield site in a designated brownfield area under
460	s. 376.80.
461	(b) A tax credit applicant, or multiple tax credit
462	applicantstaxpayer, or multiple taxpayersworking jointly to
463	clean up a single site, may not be grantedreceivemore than
464	$250,000 per year in tax credits for each site voluntarily
465	rehabilitated. Multiple tax credit applicantstaxpayers shall be
466	grantedreceivetax credits in the same proportion as their
467	contribution to payment of cleanup costs. Subject to the same
468	conditions and limitations as provided in this section, a
469	municipality,or county, or other tax credit applicantwhich
470	voluntarily rehabilitates a site may receive not more than
471	$250,000 per year in tax credits which it can subsequently
472	transfer subject to the provisions in paragraph (h).
473	(c) If the credit granted under this section is not fully
474	used in any one year because of insufficient tax liability on
475	the part of the corporation, the unused amount may be carried
476	forward for a period not to exceed 5 years. The carryover credit
477	may be used in a subsequent year when the tax imposed by this
478	chapter for that year exceeds the credit for which the
479	corporation is eligible in that year under this section after
480	applying the other credits and unused carryovers in the order
481	provided by s. 220.02(8). Five years after the date a credit is
482	granted under this section, such credit expires and may not be
483	used. However, if during the 5-year period the credit is
484	transferred, in whole or in part, pursuant to paragraph (h),
485	each transferee has 5 years after the date of transfer to use
486	its credit.
487	(d) A taxpayer that files a consolidated return in this
488	state as a member of an affiliated group under s. 220.131(1) may
489	be allowed the credit on a consolidated return basis up to the
490	amount of tax imposed upon the consolidated groupand paid by
491	the taxpayer that incurred the rehabilitation costs.
492	(e) A taxpayer that receives credit under s. 199.1055 is
493	ineligible to receive credit under this section in a given tax
494	year.
495	(f) A tax credit applicanttaxpayerthat receives state-
496	funded site rehabilitation under s. 376.3078(3) for
497	rehabilitation of a drycleaning-solvent-contaminated site is
498	ineligible to receive credit under this section for costs
499	incurred by the tax credit applicanttaxpayerin conjunction
500	with the rehabilitation of that site during the same time period
501	that state-administered site rehabilitation was underway.
502	(g) The total amount of the tax credits which may be
503	granted under this section and s. 199.1055 is $2 million
504	annually.
505	(h)1. Tax credits that may be available under this section
506	to an entity eligible under s. 376.30781 may be transferred
507	after a merger or acquisition to the surviving or acquiring
508	entity and used in the same manner and with the same
509	limitations.
510	2. The entity or its surviving or acquiring entity as
511	described in subparagraph 1., may transfer any unused credit in
512	whole or in units of no less than 25 percent of the remaining
513	credit. The entity acquiring such credit may use it in the same
514	manner and with the same limitation as described in this
515	section. Such transferred credits may not be transferred again
516	although they may succeed to a surviving or acquiring entity
517	subject to the same conditions and limitations as described in
518	this section.
519	3. In the event the credit provided for under this section
520	is reduced either as a result of a determination by the
521	Department of Environmental Protection or an examination or
522	audit by the Department of Revenue, such tax deficiency shall be
523	recovered from the first entity, or the surviving or acquiring
524	entity, to have claimed such credit up to the amount of credit
525	taken. Any subsequent deficiencies shall be assessed against any
526	entity acquiring and claiming such credit, or in the case of
527	multiple succeeding entities in the order of credit succession.
528	(i) In order to encourage completion of site
529	rehabilitation at contaminated sites being voluntarily cleaned
530	up and eligible for a tax credit under this section, the tax
531	credit applicanttaxpayermay claim an additional 10 percent of
532	the total cleanup costs, not to exceed $50,000, in the final
533	year of cleanup as evidenced by the Department of Environmental
534	Protection issuing a "No Further Action" order for that site.
535	Section 4. Section 376.30781, Florida Statutes, is amended
536	to read:
537	376.30781 Partial tax credits for rehabilitation of
538	drycleaning-solvent-contaminated sites and brownfield sites in
539	designated brownfield areas; application process; rulemaking
540	authority; revocation authority.--
541	(1) The Legislature finds that:
542	(a) To facilitate property transactions and economic
543	growth and development, it is in the interest of the state to
544	encourage the cleanup, at the earliest possible time, of
545	drycleaning-solvent-contaminated sites and brownfield sites in
546	designated brownfield areas.
547	(b) It is the intent of the Legislature to encourage the
548	voluntary cleanup of drycleaning-solvent-contaminated sites and
549	brownfield sites in designated brownfield areas by providing a
550	partial tax credit for the restoration of such property in
551	specified circumstances.
552	(2)(a) A credit in the amount of 35 percent of the costs
553	of voluntary cleanup activity that is integral to site
554	rehabilitation at the following sites is allowed pursuant to ss.
555	199.1055 and 220.1845:
556	1. A drycleaning-solvent-contaminated site eligible for
557	state-funded site rehabilitation under s. 376.3078(3);
558	2. A drycleaning-solvent-contaminated site at which
559	cleanup is undertaken by the real property owner pursuant to s.
560	376.3078(11), if the real property owner is not also, and has
561	never been, the owner or operator of the drycleaning facility
562	where the contamination exists; or
563	3. A brownfield site in a designated brownfield area under
564	s. 376.80.
565	(b) A tax credit applicanttaxpayer, or multiple tax
566	credit applicantstaxpayersworking jointly to clean up a single
567	site, may not be grantedreceivemore than $250,000 per year in
568	tax credits for each site voluntarily rehabilitated. Multiple
569	tax credit applicantstaxpayers shall be grantedreceivetax
570	credits in the same proportion as their contribution to payment
571	of cleanup costs. Tax credits are available only for site
572	rehabilitation conducted during the calendartax year forin
573	which the tax credit application is submitted.
574	(c) In order to encourage completion of site
575	rehabilitation at contaminated sites that are being voluntarily
576	cleaned up and that are eligible for a tax credit under this
577	section, the tax credit applicant may claim an additional 10
578	percent of the total cleanup costs, not to exceed $50,000, in
579	the final year of cleanup as evidenced by the Department of
580	Environmental Protection issuing a "No Further Action" order for
581	that site.
582	(3) The Department of Environmental Protection shall be
583	responsible for allocating the tax credits provided for in ss.
584	199.1055 and 220.1845, not to exceed a total of $2 million in
585	tax credits annually.
586	(4) To claim the credit for site rehabilitation conducted
587	during the current calendar year, each tax creditapplicant must
588	apply to the Department of Environmental Protection for an
589	allocation of the $2 million annual credit by January 15 of the
590	following yearDecember 31on a form developed by the Department
591	of Environmental Protection in cooperation with the Department
592	of Revenue. The form shall include an affidavit from each tax
593	creditapplicant certifying that all information contained in
594	the application, including all records of costs incurred and
595	claimed in the tax credit application, are true and correct. If
596	the application is submitted pursuant to subparagraph (2)(a)2.,
597	the form must include an affidavit signed by the real property
598	owner stating that it is not, and has never been, the owner or
599	operator of the drycleaning facility where the contamination
600	exists. Approval of partial tax credits must be accomplished on
601	a first-come, first-served basis based upon the date complete
602	applications are received by the Division of Waste Management. A
603	tax creditAn applicant shall submit only one complete
604	application per site for each calendar year's site
605	rehabilitation costs. Incomplete placeholder applications shall
606	not be accepted and will not secure a place in the first-come,
607	first-served application lineper year. To be eligible for a tax
608	credit the tax creditapplicant must:
609	(a) Have entered into a voluntary cleanup agreement with
610	the Department of Environmental Protection for a drycleaning-
611	solvent-contaminated site or a Brownfield Site Rehabilitation
612	Agreement, as applicable; and
613	(b) Have paid all deductibles pursuant to s.
614	376.3078(3)(d) for eligible drycleaning-solvent-cleanup program
615	sites.
616	(5) To obtain the tax credit certificate, a tax creditan
617	applicant must annually file an application for certification,
618	which must be received by the Division of Waste Management of
619	the Department of Environmental Protection by January 15 of the
620	year following the calendar year for which site rehabilitation
621	costs are being claimed in a tax credit applicationDecember 31.
622	The tax creditapplicant must provide all pertinent information
623	requested on the tax credit application form, including, at a
624	minimum, the name and address of the tax creditapplicant and
625	the address and tracking identification number of the eligible
626	site. Along with the tax credit application form, the tax credit
627	applicant must submit the following:
628	(a) A nonrefundable review fee of $250 made payable to the
629	Water Quality Assurance Trust Fund to cover the administrative
630	costs associated with the department's review of the tax credit
631	application;
632	(b) Copies of contracts and documentation of contract
633	negotiations, accounts, invoices, sales tickets, or other
634	payment records from purchases, sales, leases, or other
635	transactions involving actual costs incurred for that tax year
636	related to site rehabilitation, as that term is defined in ss.
637	376.301 and 376.79;
638	(c) Proof that the documentation submitted pursuant to
639	paragraph (b) has been reviewed and verified by an independent
640	certified public accountant in accordance with standards
641	established by the American Institute of Certified Public
642	Accountants. Specifically, the certified public accountant must
643	attest to the accuracy and validity of the costs incurred and
644	paid by conducting an independent review of the data presented
645	by the tax creditapplicant. Accuracy and validity of costs
646	incurred and paid would be determined once the level of effort
647	was certified by an appropriate professional registered in this
648	state in each contributing technical discipline. The certified
649	public accountant's report would also attest that the costs
650	included in the application form are not duplicated within the
651	application. A copy of the accountant's report shall be
652	submitted to the Department of Environmental Protection with the
653	tax credit application; and
654	(d) A certification form stating that site rehabilitation
655	activities associated with the documentation submitted pursuant
656	to paragraph (b) have been conducted under the observation of,
657	and related technical documents have been signed and sealed by,
658	an appropriate professional registered in this state in each
659	contributing technical discipline. The certification form shall
660	be signed and sealed by the appropriate registered professionals
661	stating that the costs incurred were integral, necessary, and
662	required for site rehabilitation, as that term is defined in ss.
663	376.301 and 376.79.
664	(6) The certified public accountant and appropriate
665	registered professionals submitting forms as part of a tax
666	credit application must verify such forms. Verification must be
667	accomplished as provided in s. 92.525(1)(b) and subject to the
668	provisions of s. 92.525(3).
669	(7) The Department of Environmental Protection shall
670	review the tax credit application and any supplemental
671	documentation that the tax credit applicant may submit prior to
672	the annual application deadline in order to have the application
673	considered completesubmitted by each applicant, for the purpose
674	of verifying that the tax creditapplicant has met the
675	qualifying criteria in subsections (2) and (4) and has submitted
676	all required documentation listed in subsection (5). Upon
677	verification that the tax creditapplicant has met these
678	requirements, the department shall issue a written decision
679	granting eligibility for partial tax credits (a tax credit
680	certificate) in the amount of 35 percent of the total costs
681	claimed, subject to the $250,000 limitation, for the calendar
682	tax year forinwhich the tax credit application is submitted
683	based on the report of the certified public accountant and the
684	certifications from the appropriate registered technical
685	professionals.
686	(8) On or before March 1, the Department of Environmental
687	Protection shall inform each eligible tax creditapplicant of
688	the amount of its partial tax credit and provide each eligible
689	tax creditapplicant with a tax credit certificate that must be
690	submitted with its tax return to the Department of Revenue to
691	claim the tax credit or be transferred pursuant to s.
692	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
693	the payment of refunds if total credits exceed the amount of tax
694	owed.
695	(9) If a tax creditanapplicant does not receive a tax
696	credit allocation due to an exhaustion of the $2 million annual
697	tax credit authorization, such application will then be included
698	in the same first-come, first-served order in the next year's
699	annual tax credit allocation, if any, based on the prior year
700	application.
701	(10) The Department of Environmental Protection may adopt
702	rules to prescribe the necessary forms required to claim tax
703	credits under this section and to provide the administrative
704	guidelines and procedures required to administer this section.
705	Prior to the adoption of rules regulating the tax credit
706	application, the department shall, by September 1, 1998,
707	establish reasonable interim application requirements and forms.
708	(11) The Department of Environmental Protection may revoke
709	or modify any written decision granting eligibility for partial
710	tax credits under this section if it is discovered that the tax
711	credit applicant submitted any false statement, representation,
712	or certification in any application, record, report, plan, or
713	other document filed in an attempt to receive partial tax
714	credits under this section. The Department of Environmental
715	Protection shall immediately notify the Department of Revenue of
716	any revoked or modified orders affecting previously granted
717	partial tax credits. Additionally, the tax credit applicant
718	taxpayermust notify the Department of Revenue of any change in
719	its tax credit claimed.
720	(12) A tax credit applicantAn owner, operator, or real
721	property ownerwho receives state-funded site rehabilitation
722	under s. 376.3078(3) for rehabilitation of a drycleaning-
723	solvent-contaminated site is ineligible to receive a tax credit
724	under s. 199.1055 or s. 220.1845 for costs incurred by the tax
725	credit applicanttaxpayerin conjunction with the rehabilitation
726	of that site during the same time period that state-administered
727	site rehabilitation was underway.
728	Section 5. Paragraph (a) of subsection (6) of section
729	403.087, Florida Statutes, is amended to read:
730	403.087 Permits; general issuance; denial; revocation;
731	prohibition; penalty.--
732	(6)(a) The department shall require a processing fee in an
733	amount sufficient, to the greatest extent possible, to cover the
734	costs of reviewing and acting upon any application for a permit
735	or request for site-specific alternative criteria or for an
736	exemption from water quality criteria and to cover the costs of
737	surveillance and other field services and related support
738	activities associated with any permit or plan approval issued
739	pursuant to this chapter. However, when an application is
740	received without the required fee, the department shall
741	acknowledge receipt of the application and shall immediately
742	return the unprocessed application to the applicant and shall
743	take no further action until the application is received with
744	the appropriate fee. The department shall adopt a schedule of
745	fees by rule, subject to the following limitations:
746	1. The fee for any of the following may not exceed
747	$32,500:
748	a. Hazardous waste, construction permit.
749	b. Hazardous waste, operation permit.
750	c. Hazardous waste, postclosure permit, or clean closure
751	plan approval.
752	d. Hazardous waste, corrective action permit.
753
754	2. The permit fee for a Class I injection well
755	construction permit may not exceed $12,500.
756	3. The permit fee for any of the following permits may not
757	exceed $10,000:
758	a. Solid waste, construction permit.
759	b. Solid waste, operation permit.
760	c. Class I injection well, operation permit.
761	4. The permit fee for any of the following permits may not
762	exceed $7,500:
763	a. Air pollution, construction permit.
764	b. Solid waste, closure permit.
765	c. Drinking water, construction or operation permit.
766	d. Domestic waste residuals, construction or operation
767	permit.
768	e. Industrial waste, operation permit.
769	f. Industrial waste, construction permit.
770	5. The permit fee for any of the following permits may not
771	exceed $5,000:
772	a. Domestic waste, operation permit.
773	b. Domestic waste, construction permit.
774	6. The permit fee for any of the following permits may not
775	exceed $4,000:
776	a. Wetlands resource management--(dredge and fill),
777	standard form permit.
778	b. Hazardous waste, research and development permit.
779	c. Air pollution, operation permit, for sources not
780	subject to s. 403.0872.
781	d. Class III injection well, construction, operation, or
782	abandonment permits.
783	7. The permit fee for Class V injection wells,
784	construction, operation, and abandonment permits may not exceed
785	$750.
786	8. The permit fee for any of the following permits may not
787	exceed $500:
788	a. Domestic waste, collection system permits.
789	b. Wetlands resource management--(dredge and fill and
790	mangrove alterations), short permit form.
791	c. Drinking water, distribution system permit.
792	9. The permit fee for stormwater operation permits may not
793	exceed $100.
794	10. The general permit fees for permits that require
795	certification by a registered professional engineer or
796	professional geologist may not exceed $500. The general permit
797	fee for other permit types may not exceed $100.
798	11. The fee for a permit issued pursuant to s. 403.816 is
799	$5,000, and the fee for any modification of such permit
800	requested by the applicant is $1,000.
801	12. The regulatory program and surveillance fees for
802	facilities permitted pursuant to s. 403.088 or s. 403.0885, or
803	for facilities permitted pursuant to s. 402 of the Clean Water
804	Act, as amended, 33 U.S.C. ss. 1251 et seq., and for which the
805	department has been granted administrative authority, shall be
806	limited as follows:
807	a. The fees for domestic wastewater facilities shall not
808	exceed $7,500 annually. The department shall establish a sliding
809	scale of fees based on the permitted capacity and shall ensure
810	smaller domestic waste dischargers do not bear an inordinate
811	share of costs of the program.
812	b. The annual fees for industrial waste facilities shall
813	not exceed $11,500. The department shall establish a sliding
814	scale of fees based upon the volume, concentration, or nature of
815	the industrial waste discharge and shall ensure smaller
816	industrial waste dischargers do not bear an inordinate share of
817	costs of the program.
818	c. The department may establish a fee, not to exceed the
819	amounts in subparagraphs 4. and 5., to cover additional costs of
820	review required for permit modification or construction
821	engineering plans.
822	Section 6. Subsection (1) of section 403.722, Florida
823	Statutes, is amended to read:
824	403.722 Permits; hazardous waste disposal, storage, and
825	treatment facilities.--
826	(1) Each person who intends to construct, modify, operate,
827	or close a hazardous waste disposal, storage, or treatment
828	facility shall obtain a construction permit, operation permit,
829	postclosure permit, or clean closure plan approval, or
830	corrective action permitfrom the department prior to
831	constructing, modifying, operating, or closing the facility. By
832	rule, the department may provide for the issuance of a single
833	permit instead of any two or more hazardous waste facility
834	permits.
835	Section 7. This act shall take effect upon becoming a law.