Senate Bill sb2074

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    Florida Senate - 2005                                  SB 2074

    By Senator Constantine





    22-1205B-05

  1                      A bill to be entitled

  2         An act relating to hydrogen energy technology;

  3         creating s. 377.801, F.S.; creating the

  4         Hydrogen Energy Technologies Act; creating s.

  5         377.802, F.S.; providing legislative intent

  6         concerning the development and promotion of

  7         hydrogen energy technologies; creating s.

  8         377.803, F.S.; providing the purpose of the

  9         act; creating s. 377.804, F.S.; providing

10         definitions; creating s. 377.805, F.S.;

11         creating the Hydrogen Energy Technologies

12         Grants Program within the Department of

13         Environmental Protection to promote

14         demonstration, commercialization, research, and

15         development of hydrogen energy technologies;

16         providing for matching grants to be made to

17         specified entities; providing factors for the

18         department to consider in awarding grants;

19         authorizing the department to amend grant

20         awards; requiring that the department report to

21         the Governor and the Legislature on the grant

22         program; amending s. 212.08, F.S.; providing a

23         sales tax exemption for certain hydrogen energy

24         technology projects; creating s. 213.053, F.S.;

25         providing for information sharing between the

26         Department of Revenue and the Department of

27         Environmental Protection for purposes of the

28         tax exemption and tax credit created by the

29         act; amending s. 220.02, F.S.; providing for

30         the priority of tax credits; creating s.

31         220.192, F.S.; creating a hydrogen energy

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 1         technologies investment tax credit; defining

 2         terms; providing for a credit to be taken

 3         against the corporate income tax for a

 4         specified period; requiring that application be

 5         made to the Department of Environmental

 6         Protection for certification of eligibility for

 7         the credit; authorizing the Department of

 8         Environmental Protection to adopt rules;

 9         authorizing the Department of Revenue to

10         perform audits and investigations; providing

11         procedures for revoking or modifying the

12         decision granting eligibility for the tax

13         credit; authorizing the Department of Revenue

14         to adopt rules; providing for expiration of the

15         provisions authorizing the tax credit; amending

16         s. 220.13, F.S.; allowing the adjustment of

17         federal income in conformance with tax credits

18         taken; amending s. 366.8255, F.S.; authorizing

19         an investor-owned electric utility to recover

20         the costs of investments in hydrogen energy

21         technologies incurred within a specified

22         period; amending s. 633.022, F.S.; authorizing

23         the State Fire Marshal to adopt uniform

24         standards for hydrogen fueling, storage, and

25         production facilities; providing an effective

26         date.

27  

28  Be It Enacted by the Legislature of the State of Florida:

29  

30         Section 1.  Section 377.801, Florida Statutes, is

31  created to read:

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 1         377.801  Short title.--Sections 377.801-377.805 may be

 2  cited as the "Florida Hydrogen Energy Technologies Act."

 3         Section 2.  Section 377.802, Florida Statutes, is

 4  created to read:

 5         377.802  Legislative intent.--The Legislature finds

 6  that advancing the development of clean and efficient energy

 7  technologies is important for the state's future, will promote

 8  energy stability, and will protect the public health of the

 9  state's people and environment. The Legislature finds that

10  hydrogen can be used as a clean and efficient energy carrier,

11  and that the development of hydrogen technologies in the state

12  will help to reduce pollution, reduce demand on foreign fuels,

13  promote energy diversity, enhance system reliability, educate

14  the public on the promise of alternative energy technologies,

15  and promote economic growth. The Legislature finds that the

16  promotion of hydrogen energy technologies will also promote

17  the development of associated energy technologies, including

18  fuel cells and solar technologies. The Legislature finds that

19  there is a need to assist in the development of early market

20  demand that will advance the commercialization and widespread

21  application of hydrogen energy technologies. The Legislature

22  further finds that this state is ideally positioned to

23  stimulate such advanced energy technology economic development

24  due to its ongoing and successful research and development

25  track record in this area, an abundance of natural and

26  renewable energy sources, an ability to attract significant

27  research and development federal dollars, and the need for the

28  state to find and secure clean energy technologies for the

29  benefit of this state's residents, visitors, and environment.

30         Section 3.  Section 377.803, Florida Statutes, is

31  created to read:

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 1         377.803  Purpose.--The Florida Hydrogen Energy

 2  Technologies Act is intended to provide matching grants to

 3  stimulate capital investment in this state and to enhance the

 4  market for, and promote the statewide use of, hydrogen energy

 5  technologies. This targeted grant program is designed to

 6  advance the already growing establishment of hydrogen energy

 7  technologies in the state and encourage the use of other

 8  incentives such as tax exemptions and to provide regulatory

 9  certainty in order to attract additional producers,

10  developers, and users of hydrogen energy technology to this

11  state.

12         Section 4.  Section 377.804, Florida Statutes, is

13  created to read:

14         377.804  Definitions.--As used in this act, the term:

15         (1)  "Act" means the Hydrogen Energy Technologies Act.

16         (2)  "Balance of plant" means all equipment and

17  components directly involved in the generation, storage, or

18  use of hydrogen for energy production located at the site of

19  hydrogen generation or use.

20         (3)  "Department" means the Department of Environmental

21  Protection.

22         (4)  "Fuel cell" means equipment using an

23  electrochemical process to generate energy or electricity or

24  to transfer heat.

25         (5)  "Electrical grid optimization" means the use of

26  hydrogen energy technology to assist in decreasing electrical

27  peak demand.

28         (6)  "Hydrogen energy technology" means any technology

29  that is used primarily for the purpose of generating or using

30  hydrogen directly as a fuel in this state, including, but not

31  limited to:

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 1         (a)  Stationary fuel cell systems, or internal

 2  combustion engine systems fueled with hydrogen, used for power

 3  generation, including prime power, supplemental power, and

 4  back-up power, and the balance of plant.

 5         (b)  On-road and off-road vehicles and watercraft

 6  powered by fuel cells or internal combustion engines fueled

 7  with hydrogen.

 8         (c)  Fueling systems and supportive infrastructure.

 9         (d)  Renewable energy resource systems used to

10  electrolytically produce hydrogen.

11         (e)  Reformer technologies used to produce hydrogen

12  from the respective hydrogen carrier, including, but not

13  limited to, steam-methane, biomass, and chemical.

14         (f)  Electrical grid electrolysis.

15         (g)  Electrical grid optimization technologies.

16         (7)  "Person" means an individual, partnership, joint

17  venture, private or public corporation, association, firm,

18  public service company, or any other entity, public or

19  private, however organized.

20         (8)  "Renewable energy resource" means any method,

21  process, or substance, the use of which does not diminish its

22  availability or abundance, including, but not limited to,

23  solar energy, wind energy, thermal gradient power,

24  hydroelectric power, and fuels derived from agricultural

25  products, but does not include fossil fuel or nuclear power.

26         Section 5.  Section 377.805, Florida Statutes, is

27  created to read:

28         377.805  Hydrogen Energy Technologies Grants Program.--

29         (1)  The Hydrogen Energy Technologies Grants Program is

30  established within the department to provide hydrogen energy

31  matching grants for demonstration and commercialization

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 1  projects and for research and development relating to hydrogen

 2  energy technologies and electrical grid optimization.

 3         (2)  Matching grants for hydrogen energy demonstration

 4  and commercialization projects and for research and

 5  development projects may be made to any of the following based

 6  on the criteria in this section:

 7         (a)  Municipalities and county governments.

 8         (b)  Established for-profit companies licensed to do

 9  business in this state.

10         (c)  State universities.

11         (d)  Utilities located and operating within the state.

12         (e)  Nonprofit organizations.

13         (f)  Qualified persons.

14         (3)  The department shall adopt rules to administer the

15  awarding of grants under this program.

16         (4)  Factors that the department shall consider in

17  awarding grants include, but are not limited to:

18         (a)  The extent to which the project stimulates

19  in-state capital investment and economic development in

20  metropolitan and rural areas, including job creation and

21  future development of a commercial market for clean energy

22  technologies.

23         (b)  The availability of matching funds from an

24  applicant, and the applicant's commitment to provide matching

25  funds.

26         (c)  The ability to administer a complete project.

27         (d)  Project duration and the timeline for

28  expenditures.

29         (e)  The geographic area of the state in which the

30  project is to be conducted in relation to other projects.

31  

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 1         (f)  Other in-kind contributions applied to the total

 2  project.

 3         (g)  The extent to which the project incorporates an

 4  innovative new technology or an innovative application of an

 5  existing technology.

 6         (h)  The degree to which a project generates thermal or

 7  electrical energy by means of a low or zero-emissions

 8  generation technology or renewable energy resource that has

 9  substantial potential for long-term production.

10         (i)  The degree to which the project fosters an overall

11  understanding and appreciation of clean energy technologies by

12  the general public, students, or a specific government or

13  sector of industry.

14         (j)  The degree of public visibility and interaction.

15         (5)  Grants awarded to any entity may subsequently be

16  amended by the department upon a determination that sufficient

17  criteria in subsection (4) are met for the additional funds.

18         (6)  The department shall provide a progress report on

19  grants awarded to recipients to the Governor, the President of

20  the Senate, and the Speaker of the House of Representatives.

21  The report must include:

22         (a)  A description of the extent to which the grants

23  program is benefiting the state's environment, public health,

24  and economic development;

25         (b)  A list of grant recipients;

26         (c)  The amount of each grant;

27         (d)  The amount of matching funds provided by

28  recipients;

29         (e)  The date of each grant;

30         (f)  A description of each project or expansion funded

31  by a grant; and

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 1         (g)  A description of each project's contribution to

 2  the state's knowledge and use of hydrogen energy technologies.

 3         Section 6.  Paragraph (ccc) is added to subsection (7)

 4  of section 212.08, Florida Statutes, to read:

 5         212.08  Sales, rental, use, consumption, distribution,

 6  and storage tax; specified exemptions.--The sale at retail,

 7  the rental, the use, the consumption, the distribution, and

 8  the storage to be used or consumed in this state of the

 9  following are hereby specifically exempt from the tax imposed

10  by this chapter.

11         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

12  any entity by this chapter do not inure to any transaction

13  that is otherwise taxable under this chapter when payment is

14  made by a representative or employee of the entity by any

15  means, including, but not limited to, cash, check, or credit

16  card, even when that representative or employee is

17  subsequently reimbursed by the entity. In addition, exemptions

18  provided to any entity by this subsection do not inure to any

19  transaction that is otherwise taxable under this chapter

20  unless the entity has obtained a sales tax exemption

21  certificate from the department or the entity obtains or

22  provides other documentation as required by the department.

23  Eligible purchases or leases made with such a certificate must

24  be in strict compliance with this subsection and departmental

25  rules, and any person who makes an exempt purchase with a

26  certificate that is not in strict compliance with this

27  subsection and the rules is liable for and shall pay the tax.

28  The department may adopt rules to administer this subsection.

29         (ccc)  Equipment, machinery, and other materials for

30  hydrogen energy technologies.--

31  

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 1         1.  The sale or use of hydrogen energy technologies as

 2  defined by s. 377.804(6) and of materials used in the

 3  manufacture of hydrogen energy technologies is exempt from the

 4  tax imposed by this chapter.

 5         2.  The Department of Environmental Protection shall

 6  provide to the Department of Revenue a list of items

 7  considered to meet the definition of hydrogen energy

 8  technologies in s. 377.804(6). Any person may request a

 9  determination from the Department of Environmental Protection

10  as to whether an item that is not on the list meets the

11  definition of hydrogen energy technology as defined by s.

12  377.804(6). The Department of Environmental Protection shall

13  make a determination and issue a revised list if appropriate.

14  The Department of Environmental Protection may adopt rules to

15  administer this paragraph.

16         3.  The Department of Revenue may provide procedures by

17  rule for purchasers to make tax-exempt purchases.

18         4.  This paragraph is repealed July 1, 2009.

19         Section 7.  Paragraph (y) is added to subsection (7) of

20  section 213.053, Florida Statutes, to read:

21         213.053  Confidentiality and information sharing.--

22         (7)  Notwithstanding any other provision of this

23  section, the department may provide:

24         (y)  Information relative to ss. 212.08(7)(ccc) and

25  220.192 to the Department of Environmental Protection for use

26  in conducting its official business.

27  

28  Disclosure of information under this subsection shall be

29  pursuant to a written agreement between the executive director

30  and the agency.  Such agencies, governmental or

31  nongovernmental, shall be bound by the same requirements of

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 1  confidentiality as the Department of Revenue.  Breach of

 2  confidentiality is a misdemeanor of the first degree,

 3  punishable as provided by s. 775.082 or s. 775.083.

 4         Section 8.  Subsection (8) of section 220.02, Florida

 5  Statutes, is amended to read:

 6         220.02  Legislative intent.--

 7         (8)  It is the intent of the Legislature that credits

 8  against either the corporate income tax or the franchise tax

 9  be applied in the following order: those enumerated in s.

10  631.828, those enumerated in s. 220.191, those enumerated in

11  s. 220.181, those enumerated in s. 220.183, those enumerated

12  in s. 220.182, those enumerated in s. 220.1895, those

13  enumerated in s. 221.02, those enumerated in s. 220.184, those

14  enumerated in s. 220.186, those enumerated in s. 220.1845,

15  those enumerated in s. 220.19, those enumerated in s. 220.185,

16  and those enumerated in s. 220.187, and those enumerated in s.

17  220.192.

18         Section 9.  Section 220.192, Florida Statutes, is

19  created to read:

20         220.192  Hydrogen energy technologies investment tax

21  credit.--

22         (1)  As used in this section, the term:

23         (a)  "Eligible costs" means all capital costs,

24  operation and maintenance costs, and research and development

25  costs incurred between July 1, 2005, and June 30, 2009, in

26  connection with an investment in hydrogen energy technologies

27  in this state, including, but not limited to, the costs of

28  acquiring, leasing, constructing, installing, equipping, and

29  financing hydrogen energy technologies in this state; all

30  obligations incurred for labor; and obligations to

31  

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 1  contractors, subcontractors, builders, and materialmen in this

 2  state.

 3         (b)  "Hydrogen energy technology" means hydrogen energy

 4  technology as defined in s. 377.804(6).

 5         (2)  For tax years beginning on or after January 1,

 6  2005, a credit against the tax imposed by this chapter shall

 7  be granted in an amount equal 75 percent of the eligible

 8  costs. Credits may be used in tax years beginning on or after

 9  January 1, 2005, and ending on or before December 31, 2011,

10  after which the credit expires and may not be used. If the

11  credit under this section is not fully used in any one tax

12  year because of insufficient tax liability on the part of the

13  corporation, the unused amount may be carried forward and used

14  in tax years beginning on or after January 1, 2006, and ending

15  on or before December 31, 2011, after which the credit

16  carryover expires and may not be used. A taxpayer that files a

17  consolidated return in this state as a member of an affiliated

18  group under s. 220.131(1) may be allowed the credit on a

19  consolidated return basis up to the amount of tax imposed upon

20  the consolidated group. Any eligible cost for which a credit

21  is claimed and which is deducted or otherwise reduces federal

22  taxable income shall be added back in computing adjusted

23  federal income under s. 220.13.

24         (3)  Any corporation wishing to obtain tax credits

25  available under this chapter must submit to the Department of

26  Environmental Protection an application for the tax credit

27  which includes a complete description of all eligible costs

28  for which the corporation is seeking a credit and a

29  description of the total amount of credit sought. The

30  Department of Environmental Protection shall determine the

31  eligibility of the applicant for the credits sought, and

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 1  certify the determination to the applicant and to the

 2  Department of Revenue. The corporation must attach the

 3  Department of Environmental Protection's certification to the

 4  tax return on which the credit is claimed. The Department of

 5  Environmental Protection may adopt the necessary rules,

 6  guidelines, and application materials for the application

 7  process.

 8         (4)(a)  In addition to its existing audit and

 9  investigation authority, the Department of Revenue may perform

10  any additional financial and technical audits and

11  investigations, including examining the accounts, books, and

12  records of the tax credit applicant which are necessary to

13  verify the eligible costs included in the tax credit return

14  and to ensure compliance with this section. The Department of

15  Environmental Protection shall provide technical assistance

16  when requested by the Department of Revenue on any technical

17  audits or examinations performed pursuant to this section.

18         (b)  It is grounds for forfeiture of previously claimed

19  and received tax credits if the Department of Revenue

20  determines, as a result of an audit or examination or from

21  information received from the Department of Environmental

22  Protection, that a taxpayer received tax credits pursuant to

23  this section to which the taxpayer was not entitled. The

24  taxpayer is responsible for returning forfeited tax credits to

25  the Department of Revenue, and such funds shall be paid into

26  the General Revenue Fund of the state.

27         (c)  The Department of Environmental Protection may

28  revoke or modify any written decision granting eligibility for

29  tax credits under this section if it is discovered that the

30  tax credit applicant submitted any false statement,

31  representation, or certification in any application, record,

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 1  report, plan, or other document filed in an attempt to receive

 2  tax credits under this section. The Department of

 3  Environmental Protection shall immediately notify the

 4  Department of Revenue of any revoked or modified orders

 5  affecting previously granted tax credits. Additionally, the

 6  taxpayer must notify the Department of Revenue of any change

 7  in its tax credit claimed.

 8         (d)  The taxpayer shall file with the Department of

 9  Revenue an amended return or such other report as the

10  Department of Revenue prescribes by rule and shall pay any

11  required tax and interest within 60 days after the taxpayer

12  receives notification from the Department of Environmental

13  Protection that previously approved tax credits have been

14  revoked or modified, if uncontested, or within 60 days after a

15  final order is issued following proceedings involving a

16  contested revocation or modification order.

17         (e)  A notice of deficiency may be issued by the

18  Department of Revenue at any time within 5 years after the

19  taxpayer receives formal notification from the Department of

20  Environmental Protection that previously approved tax credits

21  have been revoked or modified. If a taxpayer fails to notify

22  the Department of Revenue of any changes to its tax credit

23  claimed, a notice of deficiency may be issued at any time.

24         (f)  A taxpayer that receives a credit under this

25  section for the construction or purchase of structures or the

26  purchase of equipment shall recapture and repay the amount of

27  credit attributable to such property if that property is not

28  used by the taxpayer for hydrogen energy technologies through

29  the warranty period of the complete system or system

30  components. If a warranty is not provided by the equipment

31  manufacturer, the equipment must be operated for the useful

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 1  life of the complete system or system components. Credit may

 2  not be allowed under this section for an eligible cost

 3  associated with an investment in hydrogen energy technologies

 4  if the credit has previously been allowed for such eligible

 5  cost.

 6         (5)  The Department of Revenue may adopt by rule the

 7  forms required to claim a tax credit under this section, the

 8  requirements and basis for establishing an entitlement to a

 9  credit, and procedures for the examinations and audits

10  required to administer this section.

11         (6)  The provisions of this section, except the credit

12  carryover provisions contained in subsection (2), expire on

13  July 1, 2009.

14         Section 10.  Paragraph (a) of subsection (1) of section

15  220.13, Florida Statutes, is amended to read:

16         220.13  "Adjusted federal income" defined.--

17         (1)  The term "adjusted federal income" means an amount

18  equal to the taxpayer's taxable income as defined in

19  subsection (2), or such taxable income of more than one

20  taxpayer as provided in s. 220.131, for the taxable year,

21  adjusted as follows:

22         (a)  Additions.--There shall be added to such taxable

23  income:

24         1.  The amount of any tax upon or measured by income,

25  excluding taxes based on gross receipts or revenues, paid or

26  accrued as a liability to the District of Columbia or any

27  state of the United States which is deductible from gross

28  income in the computation of taxable income for the taxable

29  year.

30         2.  The amount of interest which is excluded from

31  taxable income under s. 103(a) of the Internal Revenue Code or

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 1  any other federal law, less the associated expenses disallowed

 2  in the computation of taxable income under s. 265 of the

 3  Internal Revenue Code or any other law, excluding 60 percent

 4  of any amounts included in alternative minimum taxable income,

 5  as defined in s. 55(b)(2) of the Internal Revenue Code, if the

 6  taxpayer pays tax under s. 220.11(3).

 7         3.  In the case of a regulated investment company or

 8  real estate investment trust, an amount equal to the excess of

 9  the net long-term capital gain for the taxable year over the

10  amount of the capital gain dividends attributable to the

11  taxable year.

12         4.  That portion of the wages or salaries paid or

13  incurred for the taxable year which is equal to the amount of

14  the credit allowable for the taxable year under s. 220.181.

15  The provisions of this subparagraph shall expire and be void

16  on June 30, 2005.

17         5.  That portion of the ad valorem school taxes paid or

18  incurred for the taxable year which is equal to the amount of

19  the credit allowable for the taxable year under s. 220.182.

20  The provisions of this subparagraph shall expire and be void

21  on June 30, 2005.

22         6.  The amount of emergency excise tax paid or accrued

23  as a liability to this state under chapter 221 which tax is

24  deductible from gross income in the computation of taxable

25  income for the taxable year.

26         7.  That portion of assessments to fund a guaranty

27  association incurred for the taxable year which is equal to

28  the amount of the credit allowable for the taxable year.

29         8.  In the case of a nonprofit corporation which holds

30  a pari-mutuel permit and which is exempt from federal income

31  tax as a farmers' cooperative, an amount equal to the excess

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 1  of the gross income attributable to the pari-mutuel operations

 2  over the attributable expenses for the taxable year.

 3         9.  The amount taken as a credit for the taxable year

 4  under s. 220.1895.

 5         10.  Up to nine percent of the eligible basis of any

 6  designated project which is equal to the credit allowable for

 7  the taxable year under s. 220.185.

 8         11.  The amount taken as a credit for the taxable year

 9  under s. 220.187.

10         12.  The amount taken as a credit for the taxable year

11  under s. 220.192.

12         Section 11.  Paragraph (d) of subsection (1) of section

13  366.8255, Florida Statutes, is amended to read:

14         366.8255  Environmental cost recovery.--

15         (1)  As used in this section, the term:

16         (d)  "Environmental compliance costs" includes all

17  costs or expenses incurred by an electric utility in complying

18  with environmental laws or regulations or in deploying

19  hydrogen energy technologies as defined in s. 377.804(6),

20  including but not limited to:

21         1.  Inservice capital investments, including the

22  electric utility's last authorized rate of return on equity

23  thereon;

24         2.  Operation and maintenance expenses;

25         3.  Fuel procurement costs;

26         4.  Purchased power costs;

27         5.  Emission allowance costs;

28         6.  Direct taxes on environmental equipment; and

29         7.  Costs or expenses prudently incurred by an electric

30  utility pursuant to an agreement entered into on or after the

31  effective date of this act and prior to October 1, 2002,

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 1  between the electric utility and the Florida Department of

 2  Environmental Protection or the United States Environmental

 3  Protection Agency for the exclusive purpose of ensuring

 4  compliance with ozone ambient air quality standards by an

 5  electrical generating facility owned by the electric utility;

 6  and.

 7         8.  Costs incurred between July 1, 2005, and June 30,

 8  2009, for hydrogen energy technologies, as defined in s.

 9  377.804(6), which have the potential to contribute to the

10  provision of adequate and reliable electric service to or for

11  the public of this state and which have minimal rate impacts.

12  The electric utility must demonstrate that the proposed

13  hydrogen energy technology meets the definition in s.

14  377.804(6).

15         Section 12.  Subsection (1) of section 633.022, Florida

16  Statutes, is amended, and subsection (4) is added to that

17  section, to read:

18         633.022  Uniform firesafety standards.--The Legislature

19  hereby determines that to protect the public health, safety,

20  and welfare it is necessary to provide for firesafety

21  standards governing the construction and utilization of

22  certain buildings and structures.  The Legislature further

23  determines that certain buildings or structures, due to their

24  specialized use or to the special characteristics of the

25  person utilizing or occupying these buildings or structures,

26  should be subject to firesafety standards reflecting these

27  special needs as may be appropriate.

28         (1)  The department shall establish uniform firesafety

29  standards that apply to:

30         (a)  All new, existing, and proposed state-owned and

31  state-leased buildings.

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    Florida Senate - 2005                                  SB 2074
    22-1205B-05




 1         (b)  All new, existing, and proposed hospitals, nursing

 2  homes, assisted living facilities, adult family-care homes,

 3  correctional facilities, public schools, transient public

 4  lodging establishments, public food service establishments,

 5  elevators, migrant labor camps, mobile home parks, lodging

 6  parks, recreational vehicle parks, recreational camps,

 7  residential and nonresidential child care facilities,

 8  facilities for the developmentally disabled, motion picture

 9  and television special effects productions, and self-service

10  gasoline stations, and hydrogen fueling, storage, and

11  production facilities for stationary fuel cells and vehicles,

12  including maintenance and repair facilities, of which

13  standards the State Fire Marshal is the final administrative

14  interpreting authority.

15  

16  In the event there is a dispute between the owners of the

17  buildings specified in paragraph (b) and a local authority

18  requiring a more stringent uniform firesafety standard for

19  sprinkler systems, the State Fire Marshal shall be the final

20  administrative interpreting authority and the State Fire

21  Marshal's interpretation regarding the uniform firesafety

22  standards shall be considered final agency action.

23         (4)(a)  The State Fire Marshal may adopt rules

24  pertaining to or applicable to any building, structure,

25  facility, condition, situation, or circumstance in which

26  hydrogen is being used, produced, or stored, or in any other

27  manner dealt with or treated as a fuel, which the State Fire

28  Marshal finds are necessary to protect the public health,

29  safety, and welfare and to protect the safety of persons and

30  property in this state, including, but not limited to, the

31  adoption of the most recent edition of the National Fire

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    Florida Senate - 2005                                  SB 2074
    22-1205B-05




 1  Protection Association's NFPA 1 and any other applicable code,

 2  publication, or standard.

 3         (b)  The State Fire Marshal may require by rule that

 4  any equipment used in conjunction with any use specified in

 5  paragraph (a) be listed by a nationally recognized testing

 6  laboratory, such as Underwriters Laboratories, Inc., or

 7  Factory Mutual Laboratories, Inc. The State Fire Marshal may

 8  adopt by rule procedures to determine whether a laboratory is

 9  nationally recognized, taking into account the laboratory's

10  facilities, procedures, use of nationally recognized

11  standards, and any other criteria reasonably calculated to

12  reach an informed determination.

13         Section 13.  This act shall take effect July 1, 2005.

14  

15            *****************************************

16                          SENATE SUMMARY

17    Creates the Hydrogen Energy Technologies Act, consisting
      of the Hydrogen Energy Technologies Grants Program within
18    the Department of Environmental Protection, which is
      established for the purpose of promoting the
19    demonstration, commercialization, research, and
      development of hydrogen energy technologies. Provides a
20    sales tax exemption for certain hydrogen energy
      technology projects. Creates a hydrogen energy
21    technologies investment tax credit to provide for a
      credit against the corporate income tax. Requires that
22    application be made to the Department of Environmental
      Protection for certification of eligibility for the
23    credit. Provides procedures for revoking or modifying the
      decision granting eligibility for the tax credit.
24    Provides for the tax credit to expire on July 1, 2009.
      Provides for an investor-owned electric utility to
25    recover the costs of investments in hydrogen energy
      technologies. Authorizes the State Fire Marshal to adopt
26    uniform standards for hydrogen fueling, storage, and
      production facilities. (See bill for details.)
27  

28  

29  

30  

31  

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