(LATE FILED)	Amendment
Bill No. 7131

Amendment No. 318389

CHAMBER ACTION
Senate		House
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1	Representative Peterman offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5	Section 1.  Section 199.1055, Florida Statutes, is amended
6	to read:
7	199.1055  Contaminated site rehabilitation tax credit.--
8	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
9	(a)  A credit in the amount of 50 35 percent of the costs
10	of voluntary cleanup activity that is integral to site
11	rehabilitation at the following sites is available against any
12	tax due for a taxable year under s. 199.032, less any credit
13	allowed by former s. 220.68 for that year:
14	1.  A drycleaning-solvent-contaminated site eligible for
15	state-funded site rehabilitation under s. 376.3078(3);
16	2.  A drycleaning-solvent-contaminated site at which
17	cleanup is undertaken by the real property owner pursuant to s.
18	376.3078(11), if the real property owner is not also, and has
19	never been, the owner or operator of the drycleaning facility
20	where the contamination exists; or
21	3.  A brownfield site in a designated brownfield area under
22	s. 376.80.
23	(b)  A tax credit applicant, or multiple tax credit
24	applicants working jointly to clean up a single site, may not be
25	granted more than $500,000 $250,000 per year in tax credits for
26	each site voluntarily rehabilitated. Multiple tax credit
27	applicants shall be granted tax credits in the same proportion
28	as their contribution to payment of cleanup costs. Subject to
29	the same conditions and limitations as provided in this section,
30	a municipality, county, or other tax credit applicant which
31	voluntarily rehabilitates a site may receive not more than
32	$500,000 $250,000 per year in tax credits which it can
33	subsequently transfer subject to the provisions in paragraph
34	(g).
35	(c)  If the credit granted under this section is not fully
36	used in any one year because of insufficient tax liability on
37	the part of the tax credit applicant, the unused amount may be
38	carried forward for a period not to exceed 5 years. Five years
39	after the date a credit is granted under this section, such
40	credit expires and may not be used. However, if during the 5-
41	year period the credit is transferred, in whole or in part,
42	pursuant to paragraph (g), each transferee has 5 years after the
43	date of transfer to use its credit.
44	(d)  A taxpayer that receives a credit under s. 220.1845 is
45	ineligible to receive credit under this section in a given tax
46	year.
47	(e)  A tax credit applicant that receives state-funded site
48	rehabilitation pursuant to s. 376.3078(3) for rehabilitation of
49	a drycleaning-solvent-contaminated site is ineligible to receive
50	credit under this section for costs incurred by the tax credit
51	applicant in conjunction with the rehabilitation of that site
52	during the same time period that state-administered site
53	rehabilitation was underway.
54	(f)  The total amount of the tax credits which may be
55	granted under this section and s. 220.1845 is $5 $2 million
56	annually.
57	(g)1.  Tax credits that may be available under this section
58	to an entity eligible under s. 376.30781 may be transferred
59	after a merger or acquisition to the surviving or acquiring
60	entity and used in the same manner with the same limitations.
61	2.  The entity or its surviving or acquiring entity as
62	described in subparagraph 1., may transfer any unused credit in
63	whole or in units of no less than 25 percent of the remaining
64	credit. The entity acquiring such credit may use it in the same
65	manner and with the same limitation as described in this
66	section. Such transferred credits may not be transferred again
67	although they may succeed to a surviving or acquiring entity
68	subject to the same conditions and limitations as described in
69	this section.
70	3.  In the event the credit provided for under this section
71	is reduced either as a result of a determination by the
72	Department of Environmental Protection or an examination or
73	audit by the Department of Revenue, such tax deficiency shall be
74	recovered from the first entity, or the surviving or acquiring
75	entity, to have claimed such credit up to the amount of credit
76	taken. Any subsequent deficiencies shall be assessed against any
77	entity acquiring and claiming such credit, or in the case of
78	multiple succeeding entities in the order of credit succession.
79	(h)  In order to encourage completion of site
80	rehabilitation at contaminated sites being voluntarily cleaned
81	up and eligible for a tax credit under this section, the tax
82	credit applicant may claim an additional 25 10 percent of the
83	total cleanup costs, not to exceed $500,000 $50,000, in the
84	final year of cleanup as evidenced by the Department of
85	Environmental Protection issuing a "No Further Action" order for
86	that site.
87	(i)  In order to encourage the construction of housing that
88	meets the definition of affordable provided in s. 420.0004(3),
89	an applicant for the tax credit may claim an additional 25
90	percent of the total site-rehabilitation costs that are eligible
91	for tax credits under this section, not to exceed $500,000. In
92	order to receive this additional tax credit, the applicant must
93	provide a certification letter from the Florida Housing Finance
94	Corporation, the local housing authority, or other governmental
95	agency that is a party to the use agreement, indicating that the
96	construction on the brownfield site is complete, the brownfield
97	site has received a certificate of occupancy, and the brownfield
98	site has a properly recorded instrument that limits the use of
99	the property to housing that meets the definition of affordable
100	provided in s. 420.0004(3).
101	(2)  FILING REQUIREMENTS.--Any taxpayer that wishes to
102	obtain credit under this section must submit with its return a
103	tax credit certificate approving partial tax credits issued by
104	the Department of Environmental Protection under s. 376.30781.
105	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
106	FORFEITURE.--
107	(a)  The Department of Revenue may adopt rules to prescribe
108	any necessary forms required to claim a tax credit under this
109	section and to provide the administrative guidelines and
110	procedures required to administer this section.
111	(b)  In addition to its existing audit and investigation
112	authority relating to chapters 199 and 220, the Department of
113	Revenue may perform any additional financial and technical
114	audits and investigations, including examining the accounts,
115	books, or records of the tax credit applicant, which are
116	necessary to verify the site rehabilitation costs included in a
117	tax credit return and to ensure compliance with this section.
118	The Department of Environmental Protection shall provide
119	technical assistance, when requested by the Department of
120	Revenue, on any technical audits performed under this section.
121	(c)  It is grounds for forfeiture of previously claimed and
122	received tax credits if the Department of Revenue determines, as
123	a result of either an audit or information received from the
124	Department of Environmental Protection, that a taxpayer received
125	tax credits under this section to which the taxpayer was not
126	entitled. In the case of fraud, the taxpayer shall be prohibited
127	from claiming any future tax credits under this section or s.
128	220.1845.
129	1.  The taxpayer is responsible for returning forfeited tax
130	credits to the Department of Revenue, and such funds shall be
131	paid into the General Revenue Fund of the state.
132	2.  The taxpayer shall file with the Department of Revenue
133	an amended tax return or such other report as the Department of
134	Revenue prescribes by rule and shall pay any required tax within
135	60 days after the taxpayer receives notification from the
136	Department of Environmental Protection pursuant to s. 376.30781
137	that previously approved tax credits have been revoked or
138	modified, if uncontested, or within 60 days after a final order
139	is issued following proceedings involving a contested revocation
140	or modification order.
141	3.  A notice of deficiency may be issued by the Department
142	of Revenue at any time within 5 years after the date the
143	taxpayer receives notification from the Department of
144	Environmental Protection pursuant to s. 376.30781 that
145	previously approved tax credits have been revoked or modified.
146	If a taxpayer fails to notify the Department of Revenue of any
147	change in its tax credit claimed, a notice of deficiency may be
148	issued at any time. In either case, the amount of any proposed
149	assessment set forth in such notice of deficiency shall be
150	limited to the amount of any deficiency resulting under this
151	section from the recomputation of the taxpayer's tax for the
152	taxable year.
153	4.  Any taxpayer that fails to report and timely pay any
154	tax due as a result of the forfeiture of its tax credit is in
155	violation of this section and is subject to applicable penalty
156	and interest.
157	Section 2.  Section 220.1845, Florida Statutes, is amended
158	to read:
159	220.1845  Contaminated site rehabilitation tax credit.--
160	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
161	(a)  A credit in the amount of 50 35 percent of the costs
162	of voluntary cleanup activity that is integral to site
163	rehabilitation at the following sites is available against any
164	tax due for a taxable year under this chapter:
165	1.  A drycleaning-solvent-contaminated site eligible for
166	state-funded site rehabilitation under s. 376.3078(3);
167	2.  A drycleaning-solvent-contaminated site at which
168	cleanup is undertaken by the real property owner pursuant to s.
169	376.3078(11), if the real property owner is not also, and has
170	never been, the owner or operator of the drycleaning facility
171	where the contamination exists; or
172	3.  A brownfield site in a designated brownfield area under
173	s. 376.80.
174	(b)  A tax credit applicant, or multiple tax credit
175	applicants working jointly to clean up a single site, may not be
176	granted more than $500,000 $250,000 per year in tax credits for
177	each site voluntarily rehabilitated. Multiple tax credit
178	applicants shall be granted tax credits in the same proportion
179	as their contribution to payment of cleanup costs. Subject to
180	the same conditions and limitations as provided in this section,
181	a municipality, county, or other tax credit applicant which
182	voluntarily rehabilitates a site may receive not more than
183	$500,000 $250,000 per year in tax credits which it can
184	subsequently transfer subject to the provisions in paragraph
185	(h).
186	(c)  If the credit granted under this section is not fully
187	used in any one year because of insufficient tax liability on
188	the part of the corporation, the unused amount may be carried
189	forward for a period not to exceed 5 years. The carryover credit
190	may be used in a subsequent year when the tax imposed by this
191	chapter for that year exceeds the credit for which the
192	corporation is eligible in that year under this section after
193	applying the other credits and unused carryovers in the order
194	provided by s. 220.02(8). Five years after the date a credit is
195	granted under this section, such credit expires and may not be
196	used. However, if during the 5-year period the credit is
197	transferred, in whole or in part, pursuant to paragraph (h),
198	each transferee has 5 years after the date of transfer to use
199	its credit.
200	(d)  A taxpayer that files a consolidated return in this
201	state as a member of an affiliated group under s. 220.131(1) may
202	be allowed the credit on a consolidated return basis up to the
203	amount of tax imposed upon the consolidated group.
204	(e)  A taxpayer that receives credit under s. 199.1055 is
205	ineligible to receive credit under this section in a given tax
206	year.
207	(f)  A tax credit applicant that receives state-funded site
208	rehabilitation under s. 376.3078(3) for rehabilitation of a
209	drycleaning-solvent-contaminated site is ineligible to receive
210	credit under this section for costs incurred by the tax credit
211	applicant in conjunction with the rehabilitation of that site
212	during the same time period that state-administered site
213	rehabilitation was underway.
214	(g)  The total amount of the tax credits which may be
215	granted under this section and s. 199.1055 is $5 $2 million
216	annually.
217	(h)1.  Tax credits that may be available under this section
218	to an entity eligible under s. 376.30781 may be transferred
219	after a merger or acquisition to the surviving or acquiring
220	entity and used in the same manner and with the same
221	limitations.
222	2.  The entity or its surviving or acquiring entity as
223	described in subparagraph 1., may transfer any unused credit in
224	whole or in units of no less than 25 percent of the remaining
225	credit. The entity acquiring such credit may use it in the same
226	manner and with the same limitation as described in this
227	section. Such transferred credits may not be transferred again
228	although they may succeed to a surviving or acquiring entity
229	subject to the same conditions and limitations as described in
230	this section.
231	3.  In the event the credit provided for under this section
232	is reduced either as a result of a determination by the
233	Department of Environmental Protection or an examination or
234	audit by the Department of Revenue, such tax deficiency shall be
235	recovered from the first entity, or the surviving or acquiring
236	entity, to have claimed such credit up to the amount of credit
237	taken. Any subsequent deficiencies shall be assessed against any
238	entity acquiring and claiming such credit, or in the case of
239	multiple succeeding entities in the order of credit succession.
240	(i)  In order to encourage completion of site
241	rehabilitation at contaminated sites being voluntarily cleaned
242	up and eligible for a tax credit under this section, the tax
243	credit applicant may claim an additional 25 10 percent of the
244	total cleanup costs, not to exceed $500,000 $50,000, in the
245	final year of cleanup as evidenced by the Department of
246	Environmental Protection issuing a "No Further Action" order for
247	that site.
248	(j)  In order to encourage the construction of housing that
249	meets the definition of affordable provided in s. 420.0004(3),
250	an applicant for the tax credit may claim an additional 25
251	percent of the total site-rehabilitation costs that are eligible
252	for tax credits under this section, not to exceed $500,000. In
253	order to receive this additional tax credit, the applicant must
254	provide a certification letter from the Florida Housing Finance
255	Corporation, the local housing authority, or other governmental
256	agency that is a party to the use agreement, indicating that the
257	construction on the brownfield site is complete, the brownfield
258	site has received a certificate of occupancy, and the brownfield
259	site has a properly recorded instrument that limits the use of
260	the property to housing that meets the definition of affordable
261	provided in s. 420.0004(3).
262	(2)  FILING REQUIREMENTS.--Any corporation that wishes to
263	obtain credit under this section must submit with its return a
264	tax credit certificate approving partial tax credits issued by
265	the Department of Environmental Protection under s. 376.30781.
266	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
267	FORFEITURE.--
268	(a)  The Department of Revenue may adopt rules to prescribe
269	any necessary forms required to claim a tax credit under this
270	section and to provide the administrative guidelines and
271	procedures required to administer this section.
272	(b)  In addition to its existing audit and investigation
273	authority relating to chapter 199 and this chapter, the
274	Department of Revenue may perform any additional financial and
275	technical audits and investigations, including examining the
276	accounts, books, or records of the tax credit applicant, which
277	are necessary to verify the site rehabilitation costs included
278	in a tax credit return and to ensure compliance with this
279	section. The Department of Environmental Protection shall
280	provide technical assistance, when requested by the Department
281	of Revenue, on any technical audits performed pursuant to this
282	section.
283	(c)  It is grounds for forfeiture of previously claimed and
284	received tax credits if the Department of Revenue determines, as
285	a result of either an audit or information received from the
286	Department of Environmental Protection, that a taxpayer received
287	tax credits pursuant to this section to which the taxpayer was
288	not entitled. In the case of fraud, the taxpayer shall be
289	prohibited from claiming any future tax credits under this
290	section or s. 199.1055.
291	1.  The taxpayer is responsible for returning forfeited tax
292	credits to the Department of Revenue, and such funds shall be
293	paid into the General Revenue Fund of the state.
294	2.  The taxpayer shall file with the Department of Revenue
295	an amended tax return or such other report as the Department of
296	Revenue prescribes by rule and shall pay any required tax within
297	60 days after the taxpayer receives notification from the
298	Department of Environmental Protection pursuant to s. 376.30781
299	that previously approved tax credits have been revoked or
300	modified, if uncontested, or within 60 days after a final order
301	is issued following proceedings involving a contested revocation
302	or modification order.
303	3.  A notice of deficiency may be issued by the Department
304	of Revenue at any time within 5 years after the date the
305	taxpayer receives notification from the Department of
306	Environmental Protection pursuant to s. 376.30781 that
307	previously approved tax credits have been revoked or modified.
308	If a taxpayer fails to notify the Department of Revenue of any
309	change in its tax credit claimed, a notice of deficiency may be
310	issued at any time. In either case, the amount of any proposed
311	assessment set forth in such notice of deficiency shall be
312	limited to the amount of any deficiency resulting under this
313	section from the recomputation of the taxpayer's tax for the
314	taxable year.
315	4.  Any taxpayer that fails to report and timely pay any
316	tax due as a result of the forfeiture of its tax credit is in
317	violation of this section and is subject to applicable penalty
318	and interest.
319	Section 3.  Section 376.30781, Florida Statutes, is amended
320	to read:
321	376.30781  Partial tax credits for rehabilitation of
322	drycleaning-solvent-contaminated sites and brownfield sites in
323	designated brownfield areas; application process; rulemaking
324	authority; revocation authority.--
325	(1)  The Legislature finds that:
326	(a)  To facilitate property transactions and economic
327	growth and development, it is in the interest of the state to
328	encourage the cleanup, at the earliest possible time, of
329	drycleaning-solvent-contaminated sites and brownfield sites in
330	designated brownfield areas.
331	(b)  It is the intent of the Legislature to encourage the
332	voluntary cleanup of drycleaning-solvent-contaminated sites and
333	brownfield sites in designated brownfield areas by providing a
334	partial tax credit for the restoration of such property in
335	specified circumstances.
336	(2)  Notwithstanding the requirements of subsection (5),
337	tax credits allowed pursuant to ss. 199.1055 and 220.1845 are
338	available for any site rehabilitation conducted during the
339	calendar year in which the applicable voluntary cleanup
340	agreement or brownfield site rehabilitation agreement is
341	executed, even if the site rehabilitation is conducted prior to
342	the execution of that agreement or the designation of the
343	brownfield area.
344	(3)(2)(a)  A credit in the amount of 50 35 percent of the
345	costs of voluntary cleanup activity that is integral to site
346	rehabilitation at the following sites is allowed pursuant to ss.
347	199.1055 and 220.1845:
348	1.  A drycleaning-solvent-contaminated site eligible for
349	state-funded site rehabilitation under s. 376.3078(3);
350	2.  A drycleaning-solvent-contaminated site at which
351	cleanup is undertaken by the real property owner pursuant to s.
352	376.3078(11), if the real property owner is not also, and has
353	never been, the owner or operator of the drycleaning facility
354	where the contamination exists; or
355	3.  A brownfield site in a designated brownfield area under
356	s. 376.80.
357	(b)  A tax credit applicant, or multiple tax credit
358	applicants working jointly to clean up a single site, may not be
359	granted more than $500,000 $250,000 per year in tax credits for
360	each site voluntarily rehabilitated. Multiple tax credit
361	applicants shall be granted tax credits in the same proportion
362	as their contribution to payment of cleanup costs. Tax credits
363	are available only for site rehabilitation conducted during the
364	calendar year for which the tax credit application is submitted.
365	(c)  In order to encourage completion of site
366	rehabilitation at contaminated sites that are being voluntarily
367	cleaned up and that are eligible for a tax credit under this
368	section, the tax credit applicant may claim an additional 25 10
369	percent of the total cleanup costs, not to exceed $500,000
370	$50,000, in the final year of cleanup as evidenced by the
371	Department of Environmental Protection issuing a "No Further
372	Action" order for that site.
373	(d)  In order to encourage the construction of housing that
374	meets the definition of affordable provided in s. 420.0004(3),
375	an applicant for the tax credit may claim an additional 25
376	percent of the total site-rehabilitation costs that are eligible
377	for tax credits under this section, not to exceed $500,000. In
378	order to receive this additional tax credit, the applicant must
379	provide a certification letter from the Florida Housing Finance
380	Corporation, the local housing authority, or other governmental
381	agency that is a party to the use agreement, indicating that the
382	construction on the brownfield site is complete, the brownfield
383	site has received a certificate of occupancy, and the brownfield
384	site has a properly recorded instrument that limits the use of
385	the property to housing that meets the definition of affordable
386	provided in s. 420.0004(3). Notwithstanding the limitation that
387	only one application shall be submitted each year for each site,
388	an application for the additional credit provided for in this
389	paragraph shall be submitted as soon as all requirements to
390	obtain this additional tax credit have been met.
391	(4)(3)  The Department of Environmental Protection shall be
392	responsible for allocating the tax credits provided for in ss.
393	199.1055 and 220.1845, not to exceed a total of $5 $2 million in
394	tax credits annually.
395	(5)(4)  To claim the credit for site rehabilitation
396	conducted during the current calendar year, each tax credit
397	applicant must apply to the Department of Environmental
398	Protection for an allocation of the $5 $2 million annual credit
399	by January 15 of the following year on a form developed by the
400	Department of Environmental Protection in cooperation with the
401	Department of Revenue. The form shall include an affidavit from
402	each tax credit applicant certifying that all information
403	contained in the application, including all records of costs
404	incurred and claimed in the tax credit application, are true and
405	correct. If the application is submitted pursuant to
406	subparagraph (2)(a)2., the form must include an affidavit signed
407	by the real property owner stating that it is not, and has never
408	been, the owner or operator of the drycleaning facility where
409	the contamination exists. Approval of partial tax credits must
410	be accomplished on a first-come, first-served basis based upon
411	the date complete applications are received by the Division of
412	Waste Management. A tax credit applicant shall submit only one
413	complete application per site for each calendar year's site
414	rehabilitation costs. Incomplete placeholder applications shall
415	not be accepted and will not secure a place in the first-come,
416	first-served application line. To be eligible for a tax credit,
417	the tax credit applicant must:
418	(a)  Have entered into a voluntary cleanup agreement with
419	the Department of Environmental Protection for a drycleaning-
420	solvent-contaminated site or a Brownfield Site Rehabilitation
421	Agreement, as applicable; and
422	(b)  Have paid all deductibles pursuant to s.
423	376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
424	sites.
425	(6)(5)  To obtain the tax credit certificate, a tax credit
426	applicant must annually file an application for certification,
427	which must be received by the Division of Waste Management of
428	the Department of Environmental Protection by January 15 of the
429	year following the calendar year for which site rehabilitation
430	costs are being claimed in a tax credit application. The tax
431	credit applicant must provide all pertinent information
432	requested on the tax credit application form, including, at a
433	minimum, the name and address of the tax credit applicant and
434	the address and tracking identification number of the eligible
435	site. Along with the tax credit application form, the tax credit
436	applicant must submit the following:
437	(a)  A nonrefundable review fee of $250 made payable to the
438	Water Quality Assurance Trust Fund to cover the administrative
439	costs associated with the department's review of the tax credit
440	application;
441	(b)  Copies of contracts and documentation of contract
442	negotiations, accounts, invoices, sales tickets, or other
443	payment records from purchases, sales, leases, or other
444	transactions involving actual costs incurred for that tax year
445	related to site rehabilitation, as that term is defined in ss.
446	376.301 and 376.79;
447	(c)  Proof that the documentation submitted pursuant to
448	paragraph (b) has been reviewed and verified by an independent
449	certified public accountant in accordance with standards
450	established by the American Institute of Certified Public
451	Accountants. Specifically, the certified public accountant must
452	attest to the accuracy and validity of the costs incurred and
453	paid by conducting an independent review of the data presented
454	by the tax credit applicant. Accuracy and validity of costs
455	incurred and paid would be determined once the level of effort
456	was certified by an appropriate professional registered in this
457	state in each contributing technical discipline. The certified
458	public accountant's report would also attest that the costs
459	included in the application form are not duplicated within the
460	application. A copy of the accountant's report shall be
461	submitted to the Department of Environmental Protection with the
462	tax credit application; and
463	(d)  A certification form stating that site rehabilitation
464	activities associated with the documentation submitted pursuant
465	to paragraph (b) have been conducted under the observation of,
466	and related technical documents have been signed and sealed by,
467	an appropriate professional registered in this state in each
468	contributing technical discipline. The certification form shall
469	be signed and sealed by the appropriate registered professionals
470	stating that the costs incurred were integral, necessary, and
471	required for site rehabilitation, as that term is defined in ss.
472	376.301 and 376.79.
473	(7)(6)  The certified public accountant and appropriate
474	registered professionals submitting forms as part of a tax
475	credit application must verify such forms. Verification must be
476	accomplished as provided in s. 92.525(1)(b) and subject to the
477	provisions of s. 92.525(3).
478	(8)(7)  The Department of Environmental Protection shall
479	review the tax credit application and any supplemental
480	documentation that the tax credit applicant may submit prior to
481	the annual application deadline in order to have the application
482	considered complete, for the purpose of verifying that the tax
483	credit applicant has met the qualifying criteria in subsections
484	(2) and (4) and has submitted all required documentation listed
485	in subsection (5). Upon verification that the tax credit
486	applicant has met these requirements, the department shall issue
487	a written decision granting eligibility for partial tax credits
488	(a tax credit certificate) in the amount of 50 35 percent of the
489	total costs claimed, subject to the $500,000 $250,000
490	limitation, for the calendar year for which the tax credit
491	application is submitted based on the report of the certified
492	public accountant and the certifications from the appropriate
493	registered technical professionals.
494	(9)(8)  On or before March 1, the Department of
495	Environmental Protection shall inform each eligible tax credit
496	applicant of the amount of its partial tax credit and provide
497	each eligible tax credit applicant with a tax credit certificate
498	that must be submitted with its tax return to the Department of
499	Revenue to claim the tax credit or be transferred pursuant to s.
500	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
501	the payment of refunds if total credits exceed the amount of tax
502	owed.
503	(10)(9)  If a tax credit applicant does not receive a tax
504	credit allocation due to an exhaustion of the $5 $2 million
505	annual tax credit authorization, such application will then be
506	included in the same first-come, first-served order in the next
507	year's annual tax credit allocation, if any, based on the prior
508	year application.
509	(11)(10)  The Department of Environmental Protection may
510	adopt rules to prescribe the necessary forms required to claim
511	tax credits under this section and to provide the administrative
512	guidelines and procedures required to administer this section.
513	(12)(11)  The Department of Environmental Protection may
514	revoke or modify any written decision granting eligibility for
515	partial tax credits under this section if it is discovered that
516	the tax credit applicant submitted any false statement,
517	representation, or certification in any application, record,
518	report, plan, or other document filed in an attempt to receive
519	partial tax credits under this section. The Department of
520	Environmental Protection shall immediately notify the Department
521	of Revenue of any revoked or modified orders affecting
522	previously granted partial tax credits. Additionally, the tax
523	credit applicant must notify the Department of Revenue of any
524	change in its tax credit claimed.
525	(13)(12)  A tax credit applicant who receives state-funded
526	site rehabilitation under s. 376.3078(3) for rehabilitation of a
527	drycleaning-solvent-contaminated site is ineligible to receive a
528	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
529	by the tax credit applicant in conjunction with the
530	rehabilitation of that site during the same time period that
531	state-administered site rehabilitation was underway.
532	(14) At any brownfield site in a designated brownfield area
533	under s. 376.80, a tax credit applicant may also claim tax
534	credits pursuant to the requirements of this section for
535	voluntary cleanup of sites impacted by solid waste subject to
536	the following criteria:
537	(a) For purposes of this subsection:
538	1. "Solid waste" shall have the meaning found in s.
539	403.703(13);
540	2. "Sites impacted by solid waste" must be located in an
541	"urban area."
542	3. "Urban area" shall have the meaning found in s.
543	380.503(15);
544	4. "Sites impacted by solid waste" shall not include sites
545	that merely have litter or debris scattered on the surface of
546	the land; and
547	5. "Sites impacted by solid waste" shall not include sites
548	where the clean up activity addresses the disposal of solid
549	waste transported from another location for the purpose of
550	disposal on the disposal site, and for the pecuniary gain of the
551	prior or current property owner or operator of the disposal
552	site.
553	(b) Tax credits may be claimed for one or more of the
554	following activities:
555	1. Analytical work to assess potential contamination in any
556	media;
557	2. Sorting, screening, separating, excavating, removing, or
558	disposing of solid waste in a manner consistent with Florida
559	law;
560	3. Backfilling with clean fill excavated areas where solid
561	waste was removed;
562	4. Compacting excavated areas where solid waste was
563	removed;
564	5. Establishing institutional controls; and
565	6. Engineering work directly associated with the activities
566	listed in this paragraph (b).
567	(c) Costs for compacting the solid waste shall not be
568	eligible for tax credits pursuant to this section; and
569	(d) No activities conducted in accordance with this
570	subsection (14) shall be considered site rehabilitation.
571	(15) In implementing subsection (14), the Department shall
572	use the same criteria, requirements, and limitations detailed in
573	subsections (1) through (13) of this section and sections
574	199.1055 and 220.1845, with the following exceptions:
575	(a) Where reference is made to "site rehabilitation," the
576	Department shall instead consider whether the costs claimed are
577	for voluntary cleanup of sites impacted by solid waste as
578	outlined in subsection (14);
579	(b) In lieu of the certification requirements of paragraph
580	(5)(d), a tax credit applicant seeking a tax credit pursuant to
581	subsection (14) shall include in its tax credit application:
582	1. A certification that the applicant has determined, after
583	consultation with local government officials and the Department,
584	that, to the best of the applicant's knowledge, the clean up
585	activity did not address the disposal of solid waste transported
586	from another location for the purpose of disposal on the
587	disposal site, and for the pecuniary gain of the prior or
588	current property owner or operator of the disposal site;
589	2. A certification that the applicant has determined, after
590	consultation with local government officials, that the disposal
591	of the solid waste was in an urban area;
592	3. A certification signed and sealed by an appropriate
593	registered professional that costs incurred and claimed in the
594	tax credit application were integral, necessary and required to
595	conduct those activities listed in paragraph (14)(b), as
596	applicable; and
597	4. A certification that the applicant did not cause or
598	contribute to the disposal of the solid waste.
599	(c) Tax credit applications claiming costs pursuant to
600	paragraph (14)(b) shall not be subject to the calendar-year
601	limitation and January 15 annual application deadline, and
602	instead the Department shall accept a one-time application filed
603	subsequent to the tax credit applicant completing the applicable
604	requirements listed in subsection (14) and this subsection;
605	(d) The additional percentage allowed by paragraph (2)(c)
606	and paragraphs 199.1055(1)(h) and 220.1845(1)(i) is applicable
607	to tax credits claimed pursuant to subsection (14) only if all
608	solid waste has been removed from the site;
609	(e) The Department shall have 60 days from the date of
610	receipt of any application claiming tax credits pursuant to
611	subsection (14) to process the application and grant or deny the
612	claimed tax credits; and
613	(f) Subsection 14 and this subsection shall not be
614	construed to broaden the authority of local governments to
615	designate brownfield areas under s. 376.80.
616	Section 4.  Subsections (15) and (16) of section 196.012,
617	Florida Statutes, are amended to read:
618	196.012  Definitions.--For the purpose of this chapter, the
619	following terms are defined as follows, except where the context
620	clearly indicates otherwise:
621	(15)  "New business" means:
622	(a)1.  A business establishing 10 or more jobs to employ 10
623	or more full-time employees in this state, which manufactures,
624	processes, compounds, fabricates, or produces for sale items of
625	tangible personal property at a fixed location and which
626	comprises an industrial or manufacturing plant;
627	2.  A business establishing 25 or more jobs to employ 25 or
628	more full-time employees in this state, the sales factor of
629	which, as defined by s. 220.15(5), for the facility with respect
630	to which it requests an economic development ad valorem tax
631	exemption is less than 0.50 for each year the exemption is
632	claimed; or
633	3.  An office space in this state owned and used by a
634	corporation newly domiciled in this state; provided such office
635	space houses 50 or more full-time employees of such corporation;
636	provided that such business or office first begins operation on
637	a site clearly separate from any other commercial or industrial
638	operation owned by the same business.
639	(b)  Any business located in an enterprise zone or
640	brownfield area that first begins operation on a site clearly
641	separate from any other commercial or industrial operation owned
642	by the same business.
643	(c)  A business that is situated on property annexed into a
644	municipality and that, at the time of the annexation, is
645	receiving an economic development ad valorem tax exemption from
646	the county under s. 196.1995.
647	(16)  "Expansion of an existing business" means:
648	(a)1.  A business establishing 10 or more jobs to employ 10
649	or more full-time employees in this state, which manufactures,
650	processes, compounds, fabricates, or produces for sale items of
651	tangible personal property at a fixed location and which
652	comprises an industrial or manufacturing plant; or
653	2.  A business establishing 25 or more jobs to employ 25 or
654	more full-time employees in this state, the sales factor of
655	which, as defined by s. 220.15(5), for the facility with respect
656	to which it requests an economic development ad valorem tax
657	exemption is less than 0.50 for each year the exemption is
658	claimed; provided that such business increases operations on a
659	site colocated with a commercial or industrial operation owned
660	by the same business, resulting in a net increase in employment
661	of not less than 10 percent or an increase in productive output
662	of not less than 10 percent.
663	(b)  Any business located in an enterprise zone or
664	brownfield area that increases operations on a site colocated
665	with a commercial or industrial operation owned by the same
666	business.
667	Section 5.  Section 196.1995, Florida Statutes, is amended
668	to read:
669	196.1995  Economic development ad valorem tax exemption.--
670	(1)  The board of county commissioners of any county or the
671	governing authority of any municipality shall call a referendum
672	within its total jurisdiction to determine whether its
673	respective jurisdiction may grant economic development ad
674	valorem tax exemptions under s. 3, Art. VII of the State
675	Constitution if:
676	(a)  The board of county commissioners of the county or the
677	governing authority of the municipality votes to hold such
678	referendum; or
679	(b)  The board of county commissioners of the county or the
680	governing authority of the municipality receives a petition
681	signed by 10 percent of the registered electors of its
682	respective jurisdiction, which petition calls for the holding of
683	such referendum.
684	(2)  The ballot question in such referendum shall be in
685	substantially the following form:
686
687	Shall the board of county commissioners of this county (or the
688	governing authority of this municipality, or both) be authorized
689	to grant, pursuant to s. 3, Art. VII of the State Constitution,
690	property tax exemptions to new businesses and expansions of
691	existing businesses?
692	____ Yes--For authority to grant exemptions.
693	____ No--Against authority to grant exemptions.
694	(3)  The board of county commissioners or the governing
695	authority of the municipality that which calls a referendum
696	within its total jurisdiction to determine whether its
697	respective jurisdiction may grant economic development ad
698	valorem tax exemptions may vote to limit the effect of the
699	referendum to authority to grant economic development tax
700	exemptions for new businesses and expansions of existing
701	businesses located in an enterprise zone or a brownfield area,
702	as defined in s. 376.79(4). If In the event that an area
703	nominated to be an enterprise zone pursuant to s. 290.0055 has
704	not yet been designated pursuant to s. 290.0065 or has not been
705	designated as a brownfield pursuant to s. 376.80, the board of
706	county commissioners or the governing authority of the
707	municipality may call such referendum prior to such designation;
708	however, the authority to grant economic development ad valorem
709	tax exemptions does will not apply until such area is designated
710	pursuant to s. 290.0065. The ballot question in such referendum
711	shall be in substantially the following form and shall be used
712	in lieu of the ballot question prescribed in subsection (2):
713
714	Shall the board of county commissioners of this county (or the
715	governing authority of this municipality, or both) be authorized
716	to grant, pursuant to s. 3, Art. VII of the State Constitution,
717	property tax exemptions for new businesses and expansions of
718	existing businesses which are located in an enterprise zone or a
719	brownfield area?
720	____Yes--For authority to grant exemptions.
721	____No--Against authority to grant exemptions.
722	(4)  A referendum pursuant to this section may be called
723	only once in any 12-month period.
724	(5)  Upon a majority vote in favor of such authority, the
725	board of county commissioners or the governing authority of the
726	municipality, at its discretion, by ordinance may exempt from ad
727	valorem taxation up to 100 percent of the assessed value of all
728	improvements to real property made by or for the use of a new
729	business and of all tangible personal property of such new
730	business, or up to 100 percent of the assessed value of all
731	added improvements to real property made to facilitate the
732	expansion of an existing business and of the net increase in all
733	tangible personal property acquired to facilitate such expansion
734	of an existing business, provided that the improvements to real
735	property are made or the tangible personal property is added or
736	increased on or after the day the ordinance is adopted. However,
737	if the authority to grant exemptions is approved in a referendum
738	in which the ballot question contained in subsection (3) appears
739	on the ballot, the authority of the board of county
740	commissioners or the governing authority of the municipality to
741	grant exemptions is limited solely to new businesses and
742	expansions of existing businesses that which are located in an
743	enterprise zone or brownfield area. Property acquired to replace
744	existing property shall not be considered to facilitate a
745	business expansion.  The exemption applies only to taxes levied
746	by the respective unit of government granting the exemption.
747	The exemption does not apply, however, to taxes levied for the
748	payment of bonds or to taxes authorized by a vote of the
749	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
750	Constitution. Any such exemption shall remain in effect for up
751	to 10 years with respect to any particular facility, regardless
752	of any change in the authority of the county or municipality to
753	grant such exemptions.  The exemption shall not be prolonged or
754	extended by granting exemptions from additional taxes or by
755	virtue of any reorganization or sale of the business receiving
756	the exemption.
757	(6)  With respect to a new business as defined by s.
758	196.012(15)(c), the municipality annexing the property on which
759	the business is situated may grant an economic development ad
760	valorem tax exemption under this section to that business for a
761	period that will expire upon the expiration of the exemption
762	granted by the county. If the county renews the exemption under
763	subsection (7), the municipality may also extend its exemption.
764	A municipal economic development ad valorem tax exemption
765	granted under this subsection may not extend beyond the duration
766	of the county exemption.
767	(7)  The authority to grant exemptions under this section
768	will expire 10 years after the date such authority was approved
769	in an election, but such authority may be renewed for another
770	10-year period in a referendum called and held pursuant to this
771	section.
772	(8)  Any person, firm, or corporation which desires an
773	economic development ad valorem tax exemption shall, in the year
774	the exemption is desired to take effect, file a written
775	application on a form prescribed by the department with the
776	board of county commissioners or the governing authority of the
777	municipality, or both.  The application shall request the
778	adoption of an ordinance granting the applicant an exemption
779	pursuant to this section and shall include the following
780	information:
781	(a)  The name and location of the new business or the
782	expansion of an existing business;
783	(b)  A description of the improvements to real property for
784	which an exemption is requested and the date of commencement of
785	construction of such improvements;
786	(c)  A description of the tangible personal property for
787	which an exemption is requested and the dates when such property
788	was or is to be purchased;
789	(d)  Proof, to the satisfaction of the board of county
790	commissioners or the governing authority of the municipality,
791	that the applicant is a new business or an expansion of an
792	existing business, as defined in s. 196.012(15) or (16); and
793	(e)  Other information deemed necessary by the department.
794	(9)  Before it takes action on the application, the board
795	of county commissioners or the governing authority of the
796	municipality shall deliver a copy of the application to the
797	property appraiser of the county. After careful consideration,
798	the property appraiser shall report the following information to
799	the board of county commissioners or the governing authority of
800	the municipality:
801	(a)  The total revenue available to the county or
802	municipality for the current fiscal year from ad valorem tax
803	sources, or an estimate of such revenue if the actual total
804	revenue available cannot be determined;
805	(b)  Any revenue lost to the county or municipality for the
806	current fiscal year by virtue of exemptions previously granted
807	under this section, or an estimate of such revenue if the actual
808	revenue lost cannot be determined;
809	(c)  An estimate of the revenue which would be lost to the
810	county or municipality during the current fiscal year if the
811	exemption applied for were granted had the property for which
812	the exemption is requested otherwise been subject to taxation;
813	and
814	(d)  A determination as to whether the property for which
815	an exemption is requested is to be incorporated into a new
816	business or the expansion of an existing business, as defined in
817	s. 196.012(15) or (16), or into neither, which determination the
818	property appraiser shall also affix to the face of the
819	application.  Upon the request of the property appraiser, the
820	department shall provide to him or her such information as it
821	may have available to assist in making such determination.
822	(10)  An ordinance granting an exemption under this section
823	shall be adopted in the same manner as any other ordinance of
824	the county or municipality and shall include the following:
825	(a)  The name and address of the new business or expansion
826	of an existing business to which the exemption is granted;
827	(b)  The total amount of revenue available to the county or
828	municipality from ad valorem tax sources for the current fiscal
829	year, the total amount of revenue lost to the county or
830	municipality for the current fiscal year by virtue of economic
831	development ad valorem tax exemptions currently in effect, and
832	the estimated revenue loss to the county or municipality for the
833	current fiscal year attributable to the exemption of the
834	business named in the ordinance;
835	(c)  The period of time for which the exemption will remain
836	in effect and the expiration date of the exemption; and
837	(d)  A finding that the business named in the ordinance
838	meets the requirements of s. 196.012(15) or (16).
839	Section 6.  Subsection (2) of section 288.9015, Florida
840	Statutes, is amended to read:
841	288.9015  Enterprise Florida, Inc.; purpose; duties.--
842	(2)  It shall be the responsibility of Enterprise Florida,
843	Inc., to aggressively market Florida's rural communities,
844	distressed urban communities, brownfields, and enterprise zones
845	as locations for potential new investment, to aggressively
846	assist in the retention and expansion of existing businesses in
847	these communities, and to aggressively assist these communities
848	in the identification and development of new economic
849	development opportunities for job creation, fully marketing
850	state incentive programs such as the Qualified Target Industry
851	Tax Refund Program under s. 288.106 and the Quick Action Closing
852	Fund under s. 288.1088 in economically distressed areas.
853	Section 7.  Section 376.80, Florida Statutes, is amended to
854	read:
855	376.80  Brownfield program administration process.--
856	(1)  A local government with jurisdiction over the
857	brownfield area must notify the department of its decision to
858	designate a brownfield area for rehabilitation for the purposes
859	of ss. 376.77-376.85. The notification must include a
860	resolution, by the local government body, to which is attached a
861	map adequate to clearly delineate exactly which parcels are to
862	be included in the brownfield area or alternatively a less-
863	detailed map accompanied by a detailed legal description of the
864	brownfield area. If a property owner within the area proposed
865	for designation by the local government requests in writing to
866	have his or her property removed from the proposed designation,
867	the local government shall grant the request. For
868	municipalities, the governing body shall adopt the resolution in
869	accordance with the procedures outlined in s. 166.041, except
870	that the notice for the public hearings on the proposed
871	resolution must be in the form established in s. 166.041(3)(c)2.
872	For counties, the governing body shall adopt the resolution in
873	accordance with the procedures outlined in s. 125.66, except
874	that the notice for the public hearings on the proposed
875	resolution shall be in the form established in s. 125.66(4)(b)2.
876	(2)(a)  If a local government proposes to designate a
877	brownfield area that is outside community redevelopment areas,
878	enterprise zones, empowerment zones, closed military bases, or
879	designated brownfield pilot project areas, the local government
880	must conduct at least one public hearing in the area to be
881	designated to provide an opportunity for public input on the
882	size of the area, the objectives for rehabilitation, job
883	opportunities and economic developments anticipated,
884	neighborhood residents' considerations, and other relevant local
885	concerns. Notice of the public hearing must be made in a
886	newspaper of general circulation in the area and the notice must
887	be at least 16 square inches in size, must be in ethnic
888	newspapers or local community bulletins, must be posted in the
889	affected area, and must be announced at a scheduled meeting of
890	the local governing body before the actual public hearing. In
891	determining the areas to be designated, the local government
892	must consider:
893	1.  Whether the brownfield area warrants economic
894	development and has a reasonable potential for such activities;
895	2.  Whether the proposed area to be designated represents a
896	reasonably focused approach and is not overly large in
897	geographic coverage;
898	3.  Whether the area has potential to interest the private
899	sector in participating in rehabilitation; and
900	4.  Whether the area contains sites or parts of sites
901	suitable for limited recreational open space, cultural, or
902	historical preservation purposes.
903	(b)  A local government shall designate a brownfield area
904	under the provisions of this act provided that:
905	1.  A person who owns or controls a potential brownfield
906	site is requesting the designation and has agreed to
907	rehabilitate and redevelop the brownfield site;
908	2.  The rehabilitation and redevelopment of the proposed
909	brownfield site will result in economic productivity of the
910	area, along with the creation of at least 5 10 new permanent
911	jobs at the brownfield site, whether full-time or part-time,
912	which are full-time equivalent positions not associated with the
913	implementation of the brownfield site rehabilitation agreement
914	and which are not associated with redevelopment project
915	demolition or construction activities pursuant to the
916	redevelopment agreement required under paragraph (5)(i).
917	However, the job-creation requirement may not apply to the
918	rehabilitation and redevelopment of a brownfield site that will
919	provide affordable housing as defined in s. 420.0004(3) or the
920	creation of recreational areas, conservation areas, or parks;
921	3.  The redevelopment of the proposed brownfield site is
922	consistent with the local comprehensive plan and is a
923	permittable use under the applicable local land development
924	regulations;
925	4.  Notice of the proposed rehabilitation of the brownfield
926	area has been provided to neighbors and nearby residents of the
927	proposed area to be designated, and the person proposing the
928	area for designation has afforded to those receiving notice the
929	opportunity for comments and suggestions about rehabilitation.
930	Notice pursuant to this subsection must be made in a newspaper
931	of general circulation in the area, at least 16 square inches in
932	size, and the notice must be posted in the affected area; and
933	5.  The person proposing the area for designation has
934	provided reasonable assurance that he or she has sufficient
935	financial resources to implement and complete the rehabilitation
936	agreement and redevelopment plan.
937	(c)  The designation of a brownfield area and the
938	identification of a person responsible for brownfield site
939	rehabilitation simply entitles the identified person to
940	negotiate a brownfield site rehabilitation agreement with the
941	department or approved local pollution control program.
942	(3)  When there is a person responsible for brownfield site
943	rehabilitation, the local government must notify the department
944	of the identity of that person. If the agency or person who will
945	be responsible for the coordination changes during the approval
946	process specified in subsections (4), (5), and (6), the
947	department or the affected approved local pollution control
948	program must notify the affected local government when the
949	change occurs.
950	(4)  Local governments or persons responsible for
951	rehabilitation and redevelopment of brownfield areas must
952	establish an advisory committee or use an existing advisory
953	committee that has formally expressed its intent to address
954	redevelopment of the specific brownfield area for the purpose of
955	improving public participation and receiving public comments on
956	rehabilitation and redevelopment of the brownfield area, future
957	land use, local employment opportunities, community safety, and
958	environmental justice. Such advisory committee should include
959	residents within or adjacent to the brownfield area, businesses
960	operating within the brownfield area, and others deemed
961	appropriate. The person responsible for brownfield site
962	rehabilitation must notify the advisory committee of the intent
963	to rehabilitate and redevelop the site before executing the
964	brownfield site rehabilitation agreement, and provide the
965	committee with a copy of the draft plan for site rehabilitation
966	which addresses elements required by subsection (5). This
967	includes disclosing potential reuse of the property as well as
968	site rehabilitation activities, if any, to be performed. The
969	advisory committee shall review the proposed redevelopment
970	agreement required pursuant to paragraph (5)(i) and provide
971	comments, if appropriate, to the board of the local government
972	with jurisdiction over the brownfield area. The advisory
973	committee must receive a copy of the executed brownfield site
974	rehabilitation agreement. When the person responsible for
975	brownfield site rehabilitation submits a site assessment report
976	or the technical document containing the proposed course of
977	action following site assessment to the department or the local
978	pollution control program for review, the person responsible for
979	brownfield site rehabilitation must hold a meeting or attend a
980	regularly scheduled meeting to inform the advisory committee of
981	the findings and recommendations in the site assessment report
982	or the technical document containing the proposed course of
983	action following site assessment.
984	(5)  The person responsible for brownfield site
985	rehabilitation must enter into a brownfield site rehabilitation
986	agreement with the department or an approved local pollution
987	control program if actual contamination exists at the brownfield
988	site. The brownfield site rehabilitation agreement must include:
989	(a)  A brownfield site rehabilitation schedule, including
990	milestones for completion of site rehabilitation tasks and
991	submittal of technical reports and rehabilitation plans as
992	agreed upon by the parties to the agreement;
993	(b)  A commitment to conduct site rehabilitation activities
994	under the observation of professional engineers or geologists
995	who are registered in accordance with the requirements of
996	chapter 471 or chapter 492, respectively. Submittals provided by
997	the person responsible for brownfield site rehabilitation must
998	be signed and sealed by a professional engineer registered under
999	chapter 471, or a professional geologist registered under
1000	chapter 492, certifying that the submittal and associated work
1001	comply with the law and rules of the department and those
1002	governing the profession.  In addition, upon completion of the
1003	approved remedial action, the department shall require a
1004	professional engineer registered under chapter 471 or a
1005	professional geologist registered under chapter 492 to certify
1006	that the corrective action was, to the best of his or her
1007	knowledge, completed in substantial conformance with the plans
1008	and specifications approved by the department;
1009	(c)  A commitment to conduct site rehabilitation in
1010	accordance with department quality assurance rules;
1011	(d)  A commitment to conduct site rehabilitation consistent
1012	with state, federal, and local laws and consistent with the
1013	brownfield site contamination cleanup criteria in s. 376.81,
1014	including any applicable requirements for risk-based corrective
1015	action;
1016	(e)  Timeframes for the department's review of technical
1017	reports and plans submitted in accordance with the agreement.
1018	The department shall make every effort to adhere to established
1019	agency goals for reasonable timeframes for review of such
1020	documents;
1021	(f)  A commitment to secure site access for the department
1022	or approved local pollution control program to all brownfield
1023	sites within the eligible brownfield area for activities
1024	associated with site rehabilitation;
1025	(g)  Other provisions that the person responsible for
1026	brownfield site rehabilitation and the department agree upon,
1027	that are consistent with ss. 376.77-376.85, and that will
1028	improve or enhance the brownfield site rehabilitation process;
1029	(h)  A commitment to consider appropriate pollution
1030	prevention measures and to implement those that the person
1031	responsible for brownfield site rehabilitation determines are
1032	reasonable and cost-effective, taking into account the ultimate
1033	use or uses of the brownfield site.  Such measures may include
1034	improved inventory or production controls and procedures for
1035	preventing loss, spills, and leaks of hazardous waste and
1036	materials, and include goals for the reduction of releases of
1037	toxic materials; and
1038	(i)  Certification that an agreement exists between the
1039	person responsible for brownfield site rehabilitation and the
1040	local government with jurisdiction over the brownfield area.
1041	Such agreement shall contain terms for the redevelopment of the
1042	brownfield area.
1043	(6)  Any contractor performing site rehabilitation program
1044	tasks must demonstrate to the department that the contractor:
1045	(a)  Meets all certification and license requirements
1046	imposed by law; and
1047	(b)  Has obtained the necessary approvals for conducting
1048	sample collection and analyses pursuant to department rules.
1049	(7)  The contractor who is performing the majority of the
1050	site rehabilitation program tasks pursuant to a brownfield site
1051	rehabilitation agreement or supervising the performance of such
1052	tasks by licensed subcontractors in accordance with the
1053	provisions of s. 489.113(9) must certify to the department that
1054	the contractor:
1055	(a)  Complies with applicable OSHA regulations.
1056	(b)  Maintains workers' compensation insurance for all
1057	employees as required by the Florida Workers' Compensation Law.
1058	(c)  Maintains comprehensive general liability coverage
1059	with limits of not less than $1 million per occurrence and $2
1060	million general aggregate for bodily injury and property damage
1061	and comprehensive automobile liability coverage with limits of
1062	not less than $2 million combined single limit. The contractor
1063	shall also maintain pollution liability coverage with limits of
1064	not less than $3 million aggregate for personal injury or death,
1065	$1 million per occurrence for personal injury or death, and $1
1066	million per occurrence for property damage. The contractor's
1067	certificate of insurance shall name the state as an additional
1068	insured party.
1069	(d)  Maintains professional liability insurance of at least
1070	$1 million per claim and $1 million annual aggregate.
1071	(8)  Any professional engineer or geologist providing
1072	professional services relating to site rehabilitation program
1073	tasks must carry professional liability insurance with a
1074	coverage limit of at least $1 million.
1075	(9)  During the cleanup process, if the department or local
1076	program fails to complete review of a technical document within
1077	the timeframe specified in the brownfield site rehabilitation
1078	agreement, the person responsible for brownfield site
1079	rehabilitation may proceed to the next site rehabilitation task.
1080	However, the person responsible for brownfield site
1081	rehabilitation does so at its own risk and may be required by
1082	the department or local program to complete additional work on a
1083	previous task. Exceptions to this subsection include requests
1084	for "no further action," "monitoring only proposals," and
1085	feasibility studies, which must be approved prior to
1086	implementation.
1087	(10)  If the person responsible for brownfield site
1088	rehabilitation fails to comply with the brownfield site
1089	rehabilitation agreement, the department shall allow 90 days for
1090	the person responsible for brownfield site rehabilitation to
1091	return to compliance with the provision at issue or to negotiate
1092	a modification to the brownfield site rehabilitation agreement
1093	with the department for good cause shown. If an imminent hazard
1094	exists, the 90-day grace period shall not apply. If the project
1095	is not returned to compliance with the brownfield site
1096	rehabilitation agreement and a modification cannot be
1097	negotiated, the immunity provisions of s. 376.82 are revoked.
1098	(11)  The department is specifically authorized and
1099	encouraged to enter into delegation agreements with local
1100	pollution control programs approved under s. 403.182 to
1101	administer the brownfield program within their jurisdictions,
1102	thereby maximizing the integration of this process with the
1103	other local development processes needed to facilitate
1104	redevelopment of a brownfield area.  When determining whether a
1105	delegation pursuant to this subsection of all or part of the
1106	brownfields program to a local pollution control program is
1107	appropriate, the department shall consider the following. The
1108	local pollution control program must:
1109	(a)  Have and maintain the administrative organization,
1110	staff, and financial and other resources to effectively and
1111	efficiently implement and enforce the statutory requirements of
1112	the delegated brownfields program; and
1113	(b)  Provide for the enforcement of the requirements of the
1114	delegated brownfields program, and for notice and a right to
1115	challenge governmental action, by appropriate administrative and
1116	judicial process, which shall be specified in the delegation.
1117
1118	The local pollution control program shall not be delegated
1119	authority to take action on or to make decisions regarding any
1120	brownfield site on land owned by the local government.  Any
1121	delegation agreement entered into pursuant to this subsection
1122	shall contain such terms and conditions necessary to ensure the
1123	effective and efficient administration and enforcement of the
1124	statutory requirements of the brownfields program as established
1125	by the act and the relevant rules and other criteria of the
1126	department.
1127	(12)  Local governments are encouraged to use the full
1128	range of economic and tax incentives available to facilitate and
1129	promote the rehabilitation of brownfield areas, to help
1130	eliminate the public health and environmental hazards, and to
1131	promote the creation of jobs and economic development in these
1132	previously run-down, blighted, and underutilized areas.
1133	Section 8.  Subsection (1) of section 376.86, Florida
1134	Statutes, is amended to read:
1135	376.86  Brownfield Areas Loan Guarantee Program.--
1136	(1)  The Brownfield Areas Loan Guarantee Council is created
1137	to review and approve or deny by a majority vote of its
1138	membership, the situations and circumstances for participation
1139	in partnerships by agreements with local governments, financial
1140	institutions, and others associated with the redevelopment of
1141	brownfield areas pursuant to the Brownfields Redevelopment Act
1142	for a limited state guaranty of up to 5 years of loan guarantees
1143	or loan loss reserves issued pursuant to law. The limited state
1144	loan guaranty applies only to 50 10 percent of the primary
1145	lenders loans for redevelopment projects in brownfield areas. If
1146	the redevelopment project is for affordable housing, as defined
1147	in s. 420.0004(3), in a brownfield area, the limited state loan
1148	guaranty applies to 75 percent of the primary lender's loan. A
1149	limited state guaranty of private loans or a loan loss reserve
1150	is authorized for lenders licensed to operate in the state upon
1151	a determination by the council that such an arrangement would be
1152	in the public interest and the likelihood of the success of the
1153	loan is great.
1154	Section 9.  Sections 376.87 and 376.875, Florida Statutes,
1155	are repealed.
1156	Section 10.  This act shall take effect July 1, 2006.
1157
1158
1159
1160	======= T I T L E  A M E N D M E N T ==========
1161	Remove the entire title and insert:
1162
1163	A bill to be entitled
1164	An act relating to the redevelopment of brownfields;
1165	amending ss. 199.1055, 220.1845, and 376.30781, 376.80,
1166	and 376.86, F.S.; increasing the amount and percentage of
1167	the credit that may be applied against the intangible
1168	personal property tax and the corporate income tax for the
1169	cost of voluntary cleanup of a contaminated site;
1170	increasing the amount that may be received by the taxpayer
1171	as an incentive to complete the cleanup in the final year;
1172	increasing the total amount of credits that may be granted
1173	in any year; providing tax credits for voluntary cleanup
1174	activities related to solid waste disposal facilities;
1175	providing criteria for eligible sites and activities;
1176	increasing the amount of the Brownfield Areas Loan
1177	Guarantee; reducing the job creation requirements;
1178	directing the Department of Environmental Protection to
1179	apply certain criteria, requirements, and limitations for
1180	implementation of such provisions; providing certain
1181	exceptions; amending s. 288.9015, F.S.; requiring
1182	Enterprise Florida, Inc., to aggressively market
1183	brownfields; amending ss. 196.012 and 196.1995, F.S., to
1184	include brownfield areas in the implementation of the
1185	economic development ad valorem tax exemption authorized
1186	under s. 3, Art VII of the Florida Constitution; repealing
1187	s. 376.87, F.S., relating to the Brownfield Property
1188	Ownership Clearance Assistance; repealing s. 376.875,
1189	F.S., relating to the Brownfield Property Ownership
1190	Clearance Assistance Revolving Loan Trust Fund; amending
1191	s. 14.2015, F.S.; deleting a reference to the trust fund
1192	to conform; providing an effective date.

CODING: Words stricken are deletions; words underlined are additions.