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28	outdated language; providing an effective date.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