Senate Bill sb2208

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    Florida Senate - 2005                                  SB 2208

    By Senator Saunders





    37-1504-05

  1                      A bill to be entitled

  2         An act relating to aerospace; creating s.

  3         196.1999, F.S.; providing an exemption from ad

  4         valorem taxes for certain space laboratories;

  5         repealing s. 196.1994, F.S., which expired

  6         effective July 1, 2004, and which provided an

  7         exemption from ad valorem taxes for certain

  8         space laboratories; providing for

  9         retroactivity; creating s. 331.501, F.S.;

10         creating the Florida Aerospace Infrastructure

11         Act; providing a short title; creating s.

12         331.502, F.S.; providing legislative findings

13         and intent; creating s. 331.503, F.S.;

14         providing definitions; creating s. 331.504,

15         F.S.; providing administration for the Florida

16         Aerospace Infrastructure Investment Trust Fund;

17         creating s. 331.505, F.S.; creating an

18         Independent Investment Committee, providing

19         purpose, powers, limitations, and membership;

20         establishing investment criteria for the fund;

21         creating s. 331.506, F.S.; providing tax-exempt

22         status; creating s. 331.507, F.S.; requiring

23         reports and audits; providing an effective

24         date.

25  

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

27  

28         Section 1.  Section 196.1999, Florida Statutes, is

29  created to read:

30         196.1999  Space laboratories and carriers

31  exemption.--Notwithstanding other provisions of this chapter,

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    Florida Senate - 2005                                  SB 2208
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 1  modules, pallets, racks, lockers, and their necessary

 2  associated hardware and subsystems intended for use as

 3  laboratories launched into space aboard a private or

 4  government-developed launch vehicle for the primary purpose of

 5  conducting scientific research in space or as cargo carriers

 6  launched into space aboard a private or government-developed

 7  launch vehicle for the primary purpose of transporting or

 8  storing cargo are considered to carry out a scientific purpose

 9  and are exempt from ad valorem taxation.

10         Section 2.  Section 196.1994, Florida Statutes, is

11  repealed.

12         Section 3.  Part IV of chapter 331, Florida Statutes,

13  consisting of sections 331.501, 331.502, 331.503, 331.504,

14  331.505, 331.506, and 331.507, Florida Statutes, is created to

15  read:

16                             PART IV

17                 FLORIDA AEROSPACE INFRASTRUCTURE

18         331.501  Short title.--This part may be cited as the

19  "Florida Aerospace Infrastructure Act."

20         331.502  Legislative findings and intent.--

21         (1)  The Legislature finds that there is a critical

22  need for capital assistance to aerospace business expansion

23  and economic development opportunities and to enhance the

24  financing of needed new aerospace infrastructure. The state's

25  aerospace industry can be assisted by a fund established to

26  invest in projects proposed by state and private sector

27  entities which provide a clear economic benefit to the state

28  and which support the growth of the aerospace industry

29  employment and technology base.

30  

31  

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 1         (2)  It is the intent of the Legislature to provide

 2  funding to support the growth of the aerospace industry and

 3  related high technology industry in this state.

 4         331.503  Definitions.--As used in this part, the term:

 5         (1)  "Administrator" means the Florida Aerospace

 6  Finance Corporation.

 7         (2)  "Aerospace" means the industry concerned with the

 8  design and manufacture of aircraft, rockets, missiles,

 9  spacecraft, satellites, space vehicles, space stations, space

10  facilities, or components thereof, and equipment, systems,

11  facilities, simulators, programs, and activities related

12  thereto.

13         (3)  "Board" means the governing board of the Florida

14  Aerospace Finance Corporation.

15         (4)  "Committee" means the Independent Investment

16  Committee that provides investment recommendations to the

17  corporation for implementation.

18         (5)  "Corporation" means the Florida Aerospace Finance

19  Corporation created by s. 331.407.

20         (6)  "Dealer" means an entity that conducts business at

21  a fixed location at the Kennedy Space Center or the Cape

22  Canaveral Air Force Station and sells admissions to

23  attractions or tours at those facilities pursuant to a

24  contract or subcontract with the National Aeronautics and

25  Space Administration.

26         (7)  "Fund" means the Florida Aerospace Infrastructure

27  Investment Fund.

28         (8)  "Independent Investment Committee" means a

29  committee established by the Legislature to review proposals

30  submitted to the fund for investment consideration.

31  

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 1         (9)  "Committee Member" means an individual appointed

 2  to be a member of the independent investment committee.

 3         331.504  Florida Aerospace Infrastructure Investment

 4  Fund; creation and purpose; administration.--

 5         (1)  The Florida Aerospace Infrastructure Fund is

 6  created within the Florida Aerospace Finance Corporation to

 7  finance industry expansion and infrastructure projects,

 8  proposed by the space partnerships, members of the industry,

 9  or the sponsor of any aerospace-related economic development

10  or technology investment activity involving aerospace business

11  expansion and job retention in this state. The fund will

12  support the growth of the aerospace and related high

13  technology industry in this state.

14         (2)  The corporation will administer the fund and

15  ensure that:

16         (a)  The investment recommendations of the committee

17  are implemented and executed, subject to the board's policies

18  and procedures and satisfactory due diligence;

19         (b)  An investment reserve account for future

20  investment requirements is established to receive deposits

21  from the Department of Revenue;

22         (c)  The post-investment portfolio of the fund is

23  monitored and a quarterly report is provided to the committee,

24  the corporation, Enterprise Florida, Inc., and the Office of

25  Tourism, Trade, and Economic Development.

26         (3)  The following rules apply to the use of the

27  proceeds of the fund:

28         (a)  The corporation may provide direct loans, loan

29  guarantees, direct grants for the advancement of intellectual

30  property, and other investment participation necessary to

31  ensure success of total financings undertaken by the fund, but

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 1  will invest with value or capital preservation and investment

 2  return objectives in each transaction;

 3         (b)  Proceeds from the fund may not be used for

 4  operational purposes for any state activity, but will be

 5  directed to the development of aerospace infrastructure,

 6  technology, and intellectual property that advances the

 7  capabilities of the aerospace industry in this state;

 8         (c)  The corporation, on behalf of the fund, shall seek

 9  coinvestors in any investment transaction it makes, so that

10  the fund is not the sole investor. The administrator may waive

11  this provision if investment circumstances warrant such

12  waiver.

13         (d)  The corporation shall generally seek investments

14  in which it commits no more than 20 percent of the fund's

15  investment pool in a single investment;

16         (e)  The fund shall endeavor to leverage its investment

17  pool through the use of the loan guarantee capability of the

18  Small Business Administration, USDA, and other state or

19  federal guarantee sources.

20         (f)  The corporation will provide payment of reasonable

21  costs of investment and fund administration, including legal,

22  accounting and due-diligence costs that are not otherwise

23  reimbursed, as well as administrative costs it incurs in

24  providing administrative services to the committee.

25         (g)  The corporation may not pledge or represent the

26  full faith and credit of this state.

27         331.505  Independent Investment Committee.--

28         (1)  There is created within the Florida Aerospace

29  Finance Corporation for administrative purposes only, the

30  Independent Investment Committee.

31  

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 1         (2)  The committee shall receive proposals from any

 2  space partnerships, economic development activities or

 3  aerospace corporations based in this state, shall set criteria

 4  for investment proposals to be submitted to the committee,

 5  shall establish evaluation criteria for the committee, and

 6  shall review and recommend investments to be made from the

 7  fund by the corporation, to provide capital assistance to

 8  aerospace business expansion and economic development

 9  opportunities in this state, and enhance the financing of

10  needed new aerospace infrastructure.

11         (3)  The Independent Investment Committee shall consist

12  of a maximum of 5 voting members as follows:

13         (a)  One representative appointed by each of the

14  following:

15         1.  The board of supervisors of the Florida Space

16  Authority;

17         2.  The board of directors of Enterprise Florida, Inc.;

18  and

19         3.  The board of directors of the Florida Aerospace

20  Finance Corporation.

21         (b)  Two representatives of the aerospace industry

22  appointed by the Governor.

23         (4)(a)  Each voting member shall serve a 3-year term,

24  beginning on July 1. Members appointed pursuant to paragraph

25  (3)(a) shall serve at the pleasure of the appointing

26  authority. Members appointed pursuant to paragraph (3)(b)

27  shall serve at the pleasure of the Governor. Initial

28  appointments shall be made no later than September 1, 2005.

29         (b)  A person appointed pursuant to paragraph (3)(a),

30  if employed full time by an entity that applies for financial

31  

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 1  support, must recuse himself or herself from voting on any

 2  related project.

 3         (c)  Members must be residents of the state.

 4         (d)  Members must have an investment, banking, or

 5  industry background.

 6         (e)  Members shall serve without compensation but may

 7  be reimbursed for travel or per diem expenses in accordance

 8  with s. 112.061, for necessary expenses incurred in the

 9  performance of their duties, including attending board

10  meetings and conducting board business.

11         (f)  The corporation, working with the board and the

12  committee, shall:

13         1.  Prior to the expenditure of moneys from the fund,

14  adopt rules, and policies necessary to carry out its

15  responsibilities under this part, particularly with respect to

16  the fund's responsibilities in direct lending, loan support,

17  direct grant, or capital investment for projects approved for

18  support by the fund.

19         2.  Hold regularly scheduled meetings, at least

20  quarterly, to carry out the objectives and responsibilities of

21  the fund.

22         3.  Develop a streamlined application and review

23  process for investment proposals submitted for consideration

24  by the committee.

25         (5)  The committee may:

26         (a)  Review and recommend investments in projects

27  proposed by state and private sector entities which have a

28  clear economic benefit to the state, which support growth of

29  aerospace industry employment and technology, and, which

30  enhance aerospace infrastructure projects in this state;

31  

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 1         (b)  Provide investment monitoring of direct lending,

 2  loan support, direct grants for the advancement of

 3  intellectual property, or capital investment for projects

 4  approved for support by the committee;

 5         (c)  Assemble, publish, and disseminate information on

 6  financing opportunities and techniques of financing aerospace

 7  projects, programs, and activities through the fund; and

 8         (d)  Recommend and assist the corporation to enter into

 9  and exercise contracts or other instruments necessary or

10  convenient to the exercise of its powers.

11         (6)  The committee shall:

12         (a)  Jointly with the board, on behalf of the fund,

13  adopt rules that establish criteria for investment proposals

14  to be submitted to the fund, establish evaluation criteria for

15  the fund, and set review, investment, and approval guidelines

16  for investments made from the fund.

17         (b)  Ensure that fund investments are open to aerospace

18  entities that are domiciled in this state or that place

19  aerospace-related infrastructure and related employment in

20  this state.

21         (c)  Ensure that each proposed project is judged on its

22  merit, its perceived need, and its investment return, benefit

23  or value to the overall aerospace industry capability in this

24  state.

25         (d)  Ensure that fund investments adhere to the

26  policies and investment guidelines established by the

27  committee and the corporation.

28         (e)  Ensure that investment returns or value and

29  capital preservation objectives exist for each investment

30  implemented.

31  

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 1         (f)  Ensure that appropriate investment and retention

 2  of the fund's capital base or other benefits are realized

 3  through it's investments, except for a grant or equity

 4  investment, which shall be made based on value received by the

 5  fund.

 6         (g)  Ensure that the investment liability associated

 7  with any transaction performed pursuant to this section is

 8  fixed or limited by the investment policies established by the

 9  committee and the corporation.

10         331.506  Florida Aerospace Finance Corporation;

11  tax-exempt status.--

12         (1)  The Florida Aerospace Finance Corporation, created

13  by s. 331.407, is granted tax-exempt status. The corporation

14  is not required to pay taxes on any project or other property

15  it owns nor upon any resulting income. All notes, mortgages,

16  security agreements, letters of credit, or other instruments

17  that arise out of, or are given to secure the payment of debt

18  issued in conjunction with a project financed under the

19  corporation's authority are also free from taxation by the

20  state, or any other local unit, political subdivision, or

21  instrumentality of this state. The tax exemption granted is

22  not applicable to taxes imposed on interest, income, or

23  profits on debt obligations owned by the corporation.

24         331.507  Reports and audits.--

25         (1)  By December 31 of each year, the corporation shall

26  submit to the Governor, the President of the Senate, the

27  Speaker of the House of Representatives, the Senate Minority

28  Leader, and the House Minority Leader a complete and detailed

29  report setting forth:

30         (a)  An evaluation of its activities and

31  recommendations for change.

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 1         (b)  The fund's impact on the participation of private

 2  banks and other private organizations and individuals in the

 3  corporation's financing programs, and other economic and

 4  social benefits to businesses in this state.

 5         (c)  The fund's assets and liabilities at the end of

 6  its most recent fiscal year.

 7         (2)  By July 1, 2006, the corporation, in cooperation

 8  with the Office of Program Policy Analysis and Government

 9  Accountability, shall develop goals and measurable objectives

10  for the fund, which provide the Legislature with a

11  quantitative evaluation of the committee. The corporation

12  shall utilize the monitoring mechanisms and reports developed

13  and provide these reports to the Governor, the President of

14  the Senate, the Speaker of the House of Representatives, and

15  the Office of Program Policy Analysis and Government

16  Accountability.

17         Section 4.  This act shall take effect July 1, 2005,

18  except that sections 1 and 2 shall apply retroactively to

19  January 1, 2005.

20  

21            *****************************************

22                          SENATE SUMMARY

23    Restates an exemption from ad valorem taxes for certain
      space laboratories. Creates the Florida Aerospace
24    Infrastructure Act. Establishes a mechanism to provide
      funding for aerospace investment in this state. (See bill
25    for details.)

26  

27  

28  

29  

30  

31  

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