1 | Representative Needelman offered the following: |
2 |
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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 | (e) Notwithstanding the restrictions in this section that |
392 | limit tax credit eligibility to costs that are integral to site |
393 | rehabilitation, to encourage the redevelopment of properties in |
394 | designated brownfield areas that are hindered by the presence of |
395 | solid waste, as defined in s. 403.703, a tax credit applicant |
396 | may also claim costs to address the solid waste, but only those |
397 | costs to remove, transport, and dispose of solid waste in |
398 | accordance with department rules. These costs are eligible for a |
399 | tax credit provided the applicant submits an affidavit stating |
400 | that, after consultation with appropriate local government |
401 | officials and the department, to the best of the applicant's |
402 | knowledge, the site was never operated as a landfill or dump |
403 | site for monetary compensation, and submits all other |
404 | documentation and certifications required by this section. In |
405 | this section, where reference is made to "site rehabilitation," |
406 | the department shall instead consider whether the costs claimed |
407 | are for removal, transportation, and disposal of solid waste. |
408 | (4)(3) The Department of Environmental Protection shall be |
409 | responsible for allocating the tax credits provided for in ss. |
410 | 199.1055 and 220.1845, not to exceed a total of $5 $2 million in |
411 | tax credits annually. |
412 | (5)(4) To claim the credit for site rehabilitation |
413 | conducted during the current calendar year, each tax credit |
414 | applicant must apply to the Department of Environmental |
415 | Protection for an allocation of the $5 $2 million annual credit |
416 | by January 15 of the following year on a form developed by the |
417 | Department of Environmental Protection in cooperation with the |
418 | Department of Revenue. The form shall include an affidavit from |
419 | each tax credit applicant certifying that all information |
420 | contained in the application, including all records of costs |
421 | incurred and claimed in the tax credit application, are true and |
422 | correct. If the application is submitted pursuant to |
423 | subparagraph (3)(2)(a)2., the form must include an affidavit |
424 | signed by the real property owner stating that it is not, and |
425 | has never been, the owner or operator of the drycleaning |
426 | facility where the contamination exists. Approval of partial tax |
427 | credits must be accomplished on a first-come, first-served basis |
428 | based upon the date complete applications are received by the |
429 | Division of Waste Management. A tax credit applicant shall |
430 | submit only one complete application per site for each calendar |
431 | year's site rehabilitation costs. Incomplete placeholder |
432 | applications shall not be accepted and will not secure a place |
433 | in the first-come, first-served application line. To be eligible |
434 | for a tax credit, the tax credit applicant must: |
435 | (a) Have entered into a voluntary cleanup agreement with |
436 | the Department of Environmental Protection for a drycleaning- |
437 | solvent-contaminated site or a Brownfield Site Rehabilitation |
438 | Agreement, as applicable; and |
439 | (b) Have paid all deductibles pursuant to s. |
440 | 376.3078(3)(e) for eligible drycleaning-solvent-cleanup program |
441 | sites. |
442 | (6)(5) To obtain the tax credit certificate, a tax credit |
443 | applicant must annually file an application for certification, |
444 | which must be received by the Division of Waste Management of |
445 | the Department of Environmental Protection by January 15 of the |
446 | year following the calendar year for which site rehabilitation |
447 | costs are being claimed in a tax credit application. The tax |
448 | credit applicant must provide all pertinent information |
449 | requested on the tax credit application form, including, at a |
450 | minimum, the name and address of the tax credit applicant and |
451 | the address and tracking identification number of the eligible |
452 | site. Along with the tax credit application form, the tax credit |
453 | applicant must submit the following: |
454 | (a) A nonrefundable review fee of $250 made payable to the |
455 | Water Quality Assurance Trust Fund to cover the administrative |
456 | costs associated with the department's review of the tax credit |
457 | application; |
458 | (b) Copies of contracts and documentation of contract |
459 | negotiations, accounts, invoices, sales tickets, or other |
460 | payment records from purchases, sales, leases, or other |
461 | transactions involving actual costs incurred for that tax year |
462 | related to site rehabilitation, as that term is defined in ss. |
463 | 376.301 and 376.79; |
464 | (c) Proof that the documentation submitted pursuant to |
465 | paragraph (b) has been reviewed and verified by an independent |
466 | certified public accountant in accordance with standards |
467 | established by the American Institute of Certified Public |
468 | Accountants. Specifically, the certified public accountant must |
469 | attest to the accuracy and validity of the costs incurred and |
470 | paid by conducting an independent review of the data presented |
471 | by the tax credit applicant. Accuracy and validity of costs |
472 | incurred and paid would be determined once the level of effort |
473 | was certified by an appropriate professional registered in this |
474 | state in each contributing technical discipline. The certified |
475 | public accountant's report would also attest that the costs |
476 | included in the application form are not duplicated within the |
477 | application. A copy of the accountant's report shall be |
478 | submitted to the Department of Environmental Protection with the |
479 | tax credit application; and |
480 | (d) A certification form stating that site rehabilitation |
481 | activities associated with the documentation submitted pursuant |
482 | to paragraph (b) have been conducted under the observation of, |
483 | and related technical documents have been signed and sealed by, |
484 | an appropriate professional registered in this state in each |
485 | contributing technical discipline. The certification form shall |
486 | be signed and sealed by the appropriate registered professionals |
487 | stating that the costs incurred were integral, necessary, and |
488 | required for site rehabilitation, as that term is defined in ss. |
489 | 376.301 and 376.79. |
490 | (7)(6) The certified public accountant and appropriate |
491 | registered professionals submitting forms as part of a tax |
492 | credit application must verify such forms. Verification must be |
493 | accomplished as provided in s. 92.525(1)(b) and subject to the |
494 | provisions of s. 92.525(3). |
495 | (8)(7) The Department of Environmental Protection shall |
496 | review the tax credit application and any supplemental |
497 | documentation that the tax credit applicant may submit prior to |
498 | the annual application deadline in order to have the application |
499 | considered complete, for the purpose of verifying that the tax |
500 | credit applicant has met the qualifying criteria in subsections |
501 | (3)(2) and (5)(4) and has submitted all required documentation |
502 | listed in subsection (6)(5). Upon verification that the tax |
503 | credit applicant has met these requirements, the department |
504 | shall issue a written decision granting eligibility for partial |
505 | tax credits (a tax credit certificate) in the amount of 50 35 |
506 | percent of the total costs claimed, subject to the $500,000 |
507 | $250,000 limitation, for the calendar year for which the tax |
508 | credit application is submitted based on the report of the |
509 | certified public accountant and the certifications from the |
510 | appropriate registered technical professionals. |
511 | (9)(8) On or before March 1, the Department of |
512 | Environmental Protection shall inform each eligible tax credit |
513 | applicant of the amount of its partial tax credit and provide |
514 | each eligible tax credit applicant with a tax credit certificate |
515 | that must be submitted with its tax return to the Department of |
516 | Revenue to claim the tax credit or be transferred pursuant to s. |
517 | 199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in |
518 | the payment of refunds if total credits exceed the amount of tax |
519 | owed. |
520 | (10)(9) If a tax credit applicant does not receive a tax |
521 | credit allocation due to an exhaustion of the $5 $2 million |
522 | annual tax credit authorization, such application will then be |
523 | included in the same first-come, first-served order in the next |
524 | year's annual tax credit allocation, if any, based on the prior |
525 | year application. |
526 | (11)(10) The Department of Environmental Protection may |
527 | adopt rules to prescribe the necessary forms required to claim |
528 | tax credits under this section and to provide the administrative |
529 | guidelines and procedures required to administer this section. |
530 | (12)(11) The Department of Environmental Protection may |
531 | revoke or modify any written decision granting eligibility for |
532 | partial tax credits under this section if it is discovered that |
533 | the tax credit applicant submitted any false statement, |
534 | representation, or certification in any application, record, |
535 | report, plan, or other document filed in an attempt to receive |
536 | partial tax credits under this section. The Department of |
537 | Environmental Protection shall immediately notify the Department |
538 | of Revenue of any revoked or modified orders affecting |
539 | previously granted partial tax credits. Additionally, the tax |
540 | credit applicant must notify the Department of Revenue of any |
541 | change in its tax credit claimed. |
542 | (13)(12) A tax credit applicant who receives state-funded |
543 | site rehabilitation under s. 376.3078(3) for rehabilitation of a |
544 | drycleaning-solvent-contaminated site is ineligible to receive a |
545 | tax credit under s. 199.1055 or s. 220.1845 for costs incurred |
546 | by the tax credit applicant in conjunction with the |
547 | rehabilitation of that site during the same time period that |
548 | state-administered site rehabilitation was underway. |
549 | Section 4. Subsections (15) and (16) of section 196.012, |
550 | Florida Statutes, are amended to read: |
551 | 196.012 Definitions.--For the purpose of this chapter, the |
552 | following terms are defined as follows, except where the context |
553 | clearly indicates otherwise: |
554 | (15) "New business" means: |
555 | (a)1. A business establishing 10 or more jobs to employ 10 |
556 | or more full-time employees in this state, which manufactures, |
557 | processes, compounds, fabricates, or produces for sale items of |
558 | tangible personal property at a fixed location and which |
559 | comprises an industrial or manufacturing plant; |
560 | 2. A business establishing 25 or more jobs to employ 25 or |
561 | more full-time employees in this state, the sales factor of |
562 | which, as defined by s. 220.15(5), for the facility with respect |
563 | to which it requests an economic development ad valorem tax |
564 | exemption is less than 0.50 for each year the exemption is |
565 | claimed; or |
566 | 3. An office space in this state owned and used by a |
567 | corporation newly domiciled in this state; provided such office |
568 | space houses 50 or more full-time employees of such corporation; |
569 | provided that such business or office first begins operation on |
570 | a site clearly separate from any other commercial or industrial |
571 | operation owned by the same business. |
572 | (b) Any business located in an enterprise zone or |
573 | brownfield area that first begins operation on a site clearly |
574 | separate from any other commercial or industrial operation owned |
575 | by the same business. |
576 | (c) A business that is situated on property annexed into a |
577 | municipality and that, at the time of the annexation, is |
578 | receiving an economic development ad valorem tax exemption from |
579 | the county under s. 196.1995. |
580 | (16) "Expansion of an existing business" means: |
581 | (a)1. A business establishing 10 or more jobs to employ 10 |
582 | or more full-time employees in this state, which manufactures, |
583 | processes, compounds, fabricates, or produces for sale items of |
584 | tangible personal property at a fixed location and which |
585 | comprises an industrial or manufacturing plant; or |
586 | 2. A business establishing 25 or more jobs to employ 25 or |
587 | more full-time employees in this state, the sales factor of |
588 | which, as defined by s. 220.15(5), for the facility with respect |
589 | to which it requests an economic development ad valorem tax |
590 | exemption is less than 0.50 for each year the exemption is |
591 | claimed; provided that such business increases operations on a |
592 | site colocated with a commercial or industrial operation owned |
593 | by the same business, resulting in a net increase in employment |
594 | of not less than 10 percent or an increase in productive output |
595 | of not less than 10 percent. |
596 | (b) Any business located in an enterprise zone or |
597 | brownfield area that increases operations on a site colocated |
598 | with a commercial or industrial operation owned by the same |
599 | business. |
600 | Section 5. Section 196.1995, Florida Statutes, is amended |
601 | to read: |
602 | 196.1995 Economic development ad valorem tax exemption.-- |
603 | (1) The board of county commissioners of any county or the |
604 | governing authority of any municipality shall call a referendum |
605 | within its total jurisdiction to determine whether its |
606 | respective jurisdiction may grant economic development ad |
607 | valorem tax exemptions under s. 3, Art. VII of the State |
608 | Constitution if: |
609 | (a) The board of county commissioners of the county or the |
610 | governing authority of the municipality votes to hold such |
611 | referendum; or |
612 | (b) The board of county commissioners of the county or the |
613 | governing authority of the municipality receives a petition |
614 | signed by 10 percent of the registered electors of its |
615 | respective jurisdiction, which petition calls for the holding of |
616 | such referendum. |
617 | (2) The ballot question in such referendum shall be in |
618 | substantially the following form: |
619 |
|
620 | Shall the board of county commissioners of this county (or the |
621 | governing authority of this municipality, or both) be authorized |
622 | to grant, pursuant to s. 3, Art. VII of the State Constitution, |
623 | property tax exemptions to new businesses and expansions of |
624 | existing businesses? |
625 | ____ Yes--For authority to grant exemptions. |
626 | ____ No--Against authority to grant exemptions. |
627 |
|
628 | (3) The board of county commissioners or the governing |
629 | authority of the municipality that which calls a referendum |
630 | within its total jurisdiction to determine whether its |
631 | respective jurisdiction may grant economic development ad |
632 | valorem tax exemptions may vote to limit the effect of the |
633 | referendum to authority to grant economic development tax |
634 | exemptions for new businesses and expansions of existing |
635 | businesses located in an enterprise zone or a brownfield area, |
636 | as defined in s. 376.79(4). If In the event that an area |
637 | nominated to be an enterprise zone pursuant to s. 290.0055 has |
638 | not yet been designated pursuant to s. 290.0065, the board of |
639 | county commissioners or the governing authority of the |
640 | municipality may call such referendum prior to such designation; |
641 | however, the authority to grant economic development ad valorem |
642 | tax exemptions does will not apply until such area is designated |
643 | pursuant to s. 290.0065. The ballot question in such referendum |
644 | shall be in substantially the following form and shall be used |
645 | in lieu of the ballot question prescribed in subsection (2): |
646 |
|
647 | Shall the board of county commissioners of this county (or the |
648 | governing authority of this municipality, or both) be authorized |
649 | to grant, pursuant to s. 3, Art. VII of the State Constitution, |
650 | property tax exemptions for new businesses and expansions of |
651 | existing businesses which are located in an enterprise zone or a |
652 | brownfield area? |
653 |
|
654 | _____Yes--For authority to grant exemptions. |
655 | _____No--Against authority to grant exemptions. |
656 |
|
657 | (4) A referendum pursuant to this section may be called |
658 | only once in any 12-month period. |
659 | (5) Upon a majority vote in favor of such authority, the |
660 | board of county commissioners or the governing authority of the |
661 | municipality, at its discretion, by ordinance may exempt from ad |
662 | valorem taxation up to 100 percent of the assessed value of all |
663 | improvements to real property made by or for the use of a new |
664 | business and of all tangible personal property of such new |
665 | business, or up to 100 percent of the assessed value of all |
666 | added improvements to real property made to facilitate the |
667 | expansion of an existing business and of the net increase in all |
668 | tangible personal property acquired to facilitate such expansion |
669 | of an existing business, provided that the improvements to real |
670 | property are made or the tangible personal property is added or |
671 | increased on or after the day the ordinance is adopted. However, |
672 | if the authority to grant exemptions is approved in a referendum |
673 | in which the ballot question contained in subsection (3) appears |
674 | on the ballot, the authority of the board of county |
675 | commissioners or the governing authority of the municipality to |
676 | grant exemptions is limited solely to new businesses and |
677 | expansions of existing businesses that which are located in an |
678 | enterprise zone or brownfield area. Property acquired to replace |
679 | existing property shall not be considered to facilitate a |
680 | business expansion. The exemption applies only to taxes levied |
681 | by the respective unit of government granting the exemption. |
682 | The exemption does not apply, however, to taxes levied for the |
683 | payment of bonds or to taxes authorized by a vote of the |
684 | electors pursuant to s. 9(b) or s. 12, Art. VII of the State |
685 | Constitution. Any such exemption shall remain in effect for up |
686 | to 10 years with respect to any particular facility, regardless |
687 | of any change in the authority of the county or municipality to |
688 | grant such exemptions. The exemption shall not be prolonged or |
689 | extended by granting exemptions from additional taxes or by |
690 | virtue of any reorganization or sale of the business receiving |
691 | the exemption. |
692 | (6) With respect to a new business as defined by s. |
693 | 196.012(15)(c), the municipality annexing the property on which |
694 | the business is situated may grant an economic development ad |
695 | valorem tax exemption under this section to that business for a |
696 | period that will expire upon the expiration of the exemption |
697 | granted by the county. If the county renews the exemption under |
698 | subsection (7), the municipality may also extend its exemption. |
699 | A municipal economic development ad valorem tax exemption |
700 | granted under this subsection may not extend beyond the duration |
701 | of the county exemption. |
702 | (7) The authority to grant exemptions under this section |
703 | will expire 10 years after the date such authority was approved |
704 | in an election, but such authority may be renewed for another |
705 | 10-year period in a referendum called and held pursuant to this |
706 | section. |
707 | (8) Any person, firm, or corporation which desires an |
708 | economic development ad valorem tax exemption shall, in the year |
709 | the exemption is desired to take effect, file a written |
710 | application on a form prescribed by the department with the |
711 | board of county commissioners or the governing authority of the |
712 | municipality, or both. The application shall request the |
713 | adoption of an ordinance granting the applicant an exemption |
714 | pursuant to this section and shall include the following |
715 | information: |
716 | (a) The name and location of the new business or the |
717 | expansion of an existing business; |
718 | (b) A description of the improvements to real property for |
719 | which an exemption is requested and the date of commencement of |
720 | construction of such improvements; |
721 | (c) A description of the tangible personal property for |
722 | which an exemption is requested and the dates when such property |
723 | was or is to be purchased; |
724 | (d) Proof, to the satisfaction of the board of county |
725 | commissioners or the governing authority of the municipality, |
726 | that the applicant is a new business or an expansion of an |
727 | existing business, as defined in s. 196.012(15) or (16); and |
728 | (e) Other information deemed necessary by the department. |
729 | (9) Before it takes action on the application, the board |
730 | of county commissioners or the governing authority of the |
731 | municipality shall deliver a copy of the application to the |
732 | property appraiser of the county. After careful consideration, |
733 | the property appraiser shall report the following information to |
734 | the board of county commissioners or the governing authority of |
735 | the municipality: |
736 | (a) The total revenue available to the county or |
737 | municipality for the current fiscal year from ad valorem tax |
738 | sources, or an estimate of such revenue if the actual total |
739 | revenue available cannot be determined; |
740 | (b) Any revenue lost to the county or municipality for the |
741 | current fiscal year by virtue of exemptions previously granted |
742 | under this section, or an estimate of such revenue if the actual |
743 | revenue lost cannot be determined; |
744 | (c) An estimate of the revenue which would be lost to the |
745 | county or municipality during the current fiscal year if the |
746 | exemption applied for were granted had the property for which |
747 | the exemption is requested otherwise been subject to taxation; |
748 | and |
749 | (d) A determination as to whether the property for which |
750 | an exemption is requested is to be incorporated into a new |
751 | business or the expansion of an existing business, as defined in |
752 | s. 196.012(15) or (16), or into neither, which determination the |
753 | property appraiser shall also affix to the face of the |
754 | application. Upon the request of the property appraiser, the |
755 | department shall provide to him or her such information as it |
756 | may have available to assist in making such determination. |
757 | (10) An ordinance granting an exemption under this section |
758 | shall be adopted in the same manner as any other ordinance of |
759 | the county or municipality and shall include the following: |
760 | (a) The name and address of the new business or expansion |
761 | of an existing business to which the exemption is granted; |
762 | (b) The total amount of revenue available to the county or |
763 | municipality from ad valorem tax sources for the current fiscal |
764 | year, the total amount of revenue lost to the county or |
765 | municipality for the current fiscal year by virtue of economic |
766 | development ad valorem tax exemptions currently in effect, and |
767 | the estimated revenue loss to the county or municipality for the |
768 | current fiscal year attributable to the exemption of the |
769 | business named in the ordinance; |
770 | (c) The period of time for which the exemption will remain |
771 | in effect and the expiration date of the exemption; and |
772 | (d) A finding that the business named in the ordinance |
773 | meets the requirements of s. 196.012(15) or (16). |
774 | Section 6. Subsection (2) of section 288.9015, Florida |
775 | Statutes, is amended to read: |
776 | 288.9015 Enterprise Florida, Inc.; purpose; duties.-- |
777 | (2) It shall be the responsibility of Enterprise Florida, |
778 | Inc., to aggressively market Florida's rural communities, |
779 | distressed urban communities, brownfields, and enterprise zones |
780 | as locations for potential new investment, to aggressively |
781 | assist in the retention and expansion of existing businesses in |
782 | these communities, and to aggressively assist these communities |
783 | in the identification and development of new economic |
784 | development opportunities for job creation, fully marketing |
785 | state incentive programs such as the Qualified Target Industry |
786 | Tax Refund Program under s. 288.106 and the Quick Action Closing |
787 | Fund under s. 288.1088 in economically distressed areas. |
788 | Section 7. Section 376.80, Florida Statutes, is amended to |
789 | read: |
790 | 376.80 Brownfield program administration process.-- |
791 | (1) A local government with jurisdiction over the |
792 | brownfield area must notify the department of its decision to |
793 | designate a brownfield area for rehabilitation for the purposes |
794 | of ss. 376.77-376.85. The notification must include a |
795 | resolution, by the local government body, to which is attached a |
796 | map adequate to clearly delineate exactly which parcels are to |
797 | be included in the brownfield area or alternatively a less- |
798 | detailed map accompanied by a detailed legal description of the |
799 | brownfield area. If a property owner within the area proposed |
800 | for designation by the local government requests in writing to |
801 | have his or her property removed from the proposed designation, |
802 | the local government shall grant the request. For |
803 | municipalities, the governing body shall adopt the resolution in |
804 | accordance with the procedures outlined in s. 166.041, except |
805 | that the notice for the public hearings on the proposed |
806 | resolution must be in the form established in s. 166.041(3)(c)2. |
807 | For counties, the governing body shall adopt the resolution in |
808 | accordance with the procedures outlined in s. 125.66, except |
809 | that the notice for the public hearings on the proposed |
810 | resolution shall be in the form established in s. 125.66(4)(b)2. |
811 | (2)(a) If a local government proposes to designate a |
812 | brownfield area that is outside community redevelopment areas, |
813 | enterprise zones, empowerment zones, closed military bases, or |
814 | designated brownfield pilot project areas, the local government |
815 | must conduct at least one public hearing in the area to be |
816 | designated to provide an opportunity for public input on the |
817 | size of the area, the objectives for rehabilitation, job |
818 | opportunities and economic developments anticipated, |
819 | neighborhood residents' considerations, and other relevant local |
820 | concerns. Notice of the public hearing must be made in a |
821 | newspaper of general circulation in the area and the notice must |
822 | be at least 16 square inches in size, must be in ethnic |
823 | newspapers or local community bulletins, must be posted in the |
824 | affected area, and must be announced at a scheduled meeting of |
825 | the local governing body before the actual public hearing. In |
826 | determining the areas to be designated, the local government |
827 | must consider: |
828 | 1. Whether the brownfield area warrants economic |
829 | development and has a reasonable potential for such activities; |
830 | 2. Whether the proposed area to be designated represents a |
831 | reasonably focused approach and is not overly large in |
832 | geographic coverage; |
833 | 3. Whether the area has potential to interest the private |
834 | sector in participating in rehabilitation; and |
835 | 4. Whether the area contains sites or parts of sites |
836 | suitable for limited recreational open space, cultural, or |
837 | historical preservation purposes. |
838 | (b) A local government shall designate a brownfield area |
839 | under the provisions of this act provided that: |
840 | 1. A person who owns or controls a potential brownfield |
841 | site is requesting the designation and has agreed to |
842 | rehabilitate and redevelop the brownfield site; |
843 | 2. The rehabilitation and redevelopment of the proposed |
844 | brownfield site will result in economic productivity of the |
845 | area, along with the creation of at least 5 10 new permanent |
846 | jobs at the brownfield site, whether full-time or part-time, |
847 | which are full-time equivalent positions not associated with the |
848 | implementation of the brownfield site rehabilitation agreement |
849 | and which are not associated with redevelopment project |
850 | demolition or construction activities pursuant to the |
851 | redevelopment agreement required under paragraph (5)(i). |
852 | However, the job-creation requirement shall not apply to the |
853 | rehabilitation and redevelopment of a brownfield site that will |
854 | provide affordable housing as defined in s. 420.0004(3) or the |
855 | creation of recreational areas, conservation areas, or parks; |
856 | 3. The redevelopment of the proposed brownfield site is |
857 | consistent with the local comprehensive plan and is a |
858 | permittable use under the applicable local land development |
859 | regulations; |
860 | 4. Notice of the proposed rehabilitation of the brownfield |
861 | area has been provided to neighbors and nearby residents of the |
862 | proposed area to be designated, and the person proposing the |
863 | area for designation has afforded to those receiving notice the |
864 | opportunity for comments and suggestions about rehabilitation. |
865 | Notice pursuant to this subsection must be made in a newspaper |
866 | of general circulation in the area, at least 16 square inches in |
867 | size, and the notice must be posted in the affected area; and |
868 | 5. The person proposing the area for designation has |
869 | provided reasonable assurance that he or she has sufficient |
870 | financial resources to implement and complete the rehabilitation |
871 | agreement and redevelopment plan. |
872 | (c) The designation of a brownfield area and the |
873 | identification of a person responsible for brownfield site |
874 | rehabilitation simply entitles the identified person to |
875 | negotiate a brownfield site rehabilitation agreement with the |
876 | department or approved local pollution control program. |
877 | (3) When there is a person responsible for brownfield site |
878 | rehabilitation, the local government must notify the department |
879 | of the identity of that person. If the agency or person who will |
880 | be responsible for the coordination changes during the approval |
881 | process specified in subsections (4), (5), and (6), the |
882 | department or the affected approved local pollution control |
883 | program must notify the affected local government when the |
884 | change occurs. |
885 | (4) Local governments or persons responsible for |
886 | rehabilitation and redevelopment of brownfield areas must |
887 | establish an advisory committee or use an existing advisory |
888 | committee that has formally expressed its intent to address |
889 | redevelopment of the specific brownfield area for the purpose of |
890 | improving public participation and receiving public comments on |
891 | rehabilitation and redevelopment of the brownfield area, future |
892 | land use, local employment opportunities, community safety, and |
893 | environmental justice. Such advisory committee should include |
894 | residents within or adjacent to the brownfield area, businesses |
895 | operating within the brownfield area, and others deemed |
896 | appropriate. The person responsible for brownfield site |
897 | rehabilitation must notify the advisory committee of the intent |
898 | to rehabilitate and redevelop the site before executing the |
899 | brownfield site rehabilitation agreement, and provide the |
900 | committee with a copy of the draft plan for site rehabilitation |
901 | which addresses elements required by subsection (5). This |
902 | includes disclosing potential reuse of the property as well as |
903 | site rehabilitation activities, if any, to be performed. The |
904 | advisory committee shall review the proposed redevelopment |
905 | agreement required pursuant to paragraph (5)(i) and provide |
906 | comments, if appropriate, to the board of the local government |
907 | with jurisdiction over the brownfield area. The advisory |
908 | committee must receive a copy of the executed brownfield site |
909 | rehabilitation agreement. When the person responsible for |
910 | brownfield site rehabilitation submits a site assessment report |
911 | or the technical document containing the proposed course of |
912 | action following site assessment to the department or the local |
913 | pollution control program for review, the person responsible for |
914 | brownfield site rehabilitation must hold a meeting or attend a |
915 | regularly scheduled meeting to inform the advisory committee of |
916 | the findings and recommendations in the site assessment report |
917 | or the technical document containing the proposed course of |
918 | action following site assessment. |
919 | (5) The person responsible for brownfield site |
920 | rehabilitation must enter into a brownfield site rehabilitation |
921 | agreement with the department or an approved local pollution |
922 | control program if actual contamination exists at the brownfield |
923 | site. The brownfield site rehabilitation agreement must include: |
924 | (a) A brownfield site rehabilitation schedule, including |
925 | milestones for completion of site rehabilitation tasks and |
926 | submittal of technical reports and rehabilitation plans as |
927 | agreed upon by the parties to the agreement; |
928 | (b) A commitment to conduct site rehabilitation activities |
929 | under the observation of professional engineers or geologists |
930 | who are registered in accordance with the requirements of |
931 | chapter 471 or chapter 492, respectively. Submittals provided by |
932 | the person responsible for brownfield site rehabilitation must |
933 | be signed and sealed by a professional engineer registered under |
934 | chapter 471, or a professional geologist registered under |
935 | chapter 492, certifying that the submittal and associated work |
936 | comply with the law and rules of the department and those |
937 | governing the profession. In addition, upon completion of the |
938 | approved remedial action, the department shall require a |
939 | professional engineer registered under chapter 471 or a |
940 | professional geologist registered under chapter 492 to certify |
941 | that the corrective action was, to the best of his or her |
942 | knowledge, completed in substantial conformance with the plans |
943 | and specifications approved by the department; |
944 | (c) A commitment to conduct site rehabilitation in |
945 | accordance with department quality assurance rules; |
946 | (d) A commitment to conduct site rehabilitation consistent |
947 | with state, federal, and local laws and consistent with the |
948 | brownfield site contamination cleanup criteria in s. 376.81, |
949 | including any applicable requirements for risk-based corrective |
950 | action; |
951 | (e) Timeframes for the department's review of technical |
952 | reports and plans submitted in accordance with the agreement. |
953 | The department shall make every effort to adhere to established |
954 | agency goals for reasonable timeframes for review of such |
955 | documents; |
956 | (f) A commitment to secure site access for the department |
957 | or approved local pollution control program to all brownfield |
958 | sites within the eligible brownfield area for activities |
959 | associated with site rehabilitation; |
960 | (g) Other provisions that the person responsible for |
961 | brownfield site rehabilitation and the department agree upon, |
962 | that are consistent with ss. 376.77-376.85, and that will |
963 | improve or enhance the brownfield site rehabilitation process; |
964 | (h) A commitment to consider appropriate pollution |
965 | prevention measures and to implement those that the person |
966 | responsible for brownfield site rehabilitation determines are |
967 | reasonable and cost-effective, taking into account the ultimate |
968 | use or uses of the brownfield site. Such measures may include |
969 | improved inventory or production controls and procedures for |
970 | preventing loss, spills, and leaks of hazardous waste and |
971 | materials, and include goals for the reduction of releases of |
972 | toxic materials; and |
973 | (i) Certification that an agreement exists between the |
974 | person responsible for brownfield site rehabilitation and the |
975 | local government with jurisdiction over the brownfield area. |
976 | Such agreement shall contain terms for the redevelopment of the |
977 | brownfield area. |
978 | (6) Any contractor performing site rehabilitation program |
979 | tasks must demonstrate to the department that the contractor: |
980 | (a) Meets all certification and license requirements |
981 | imposed by law; and |
982 | (b) Has obtained the necessary approvals for conducting |
983 | sample collection and analyses pursuant to department rules. |
984 | (7) The contractor who is performing the majority of the |
985 | site rehabilitation program tasks pursuant to a brownfield site |
986 | rehabilitation agreement or supervising the performance of such |
987 | tasks by licensed subcontractors in accordance with the |
988 | provisions of s. 489.113(9) must certify to the department that |
989 | the contractor: |
990 | (a) Complies with applicable OSHA regulations. |
991 | (b) Maintains workers' compensation insurance for all |
992 | employees as required by the Florida Workers' Compensation Law. |
993 | (c) Maintains comprehensive general liability coverage |
994 | with limits of not less than $1 million per occurrence and $2 |
995 | million general aggregate for bodily injury and property damage |
996 | and comprehensive automobile liability coverage with limits of |
997 | not less than $2 million combined single limit. The contractor |
998 | shall also maintain pollution liability coverage with limits of |
999 | not less than $3 million aggregate for personal injury or death, |
1000 | $1 million per occurrence for personal injury or death, and $1 |
1001 | million per occurrence for property damage. The contractor's |
1002 | certificate of insurance shall name the state as an additional |
1003 | insured party. |
1004 | (d) Maintains professional liability insurance of at least |
1005 | $1 million per claim and $1 million annual aggregate. |
1006 | (8) Any professional engineer or geologist providing |
1007 | professional services relating to site rehabilitation program |
1008 | tasks must carry professional liability insurance with a |
1009 | coverage limit of at least $1 million. |
1010 | (9) During the cleanup process, if the department or local |
1011 | program fails to complete review of a technical document within |
1012 | the timeframe specified in the brownfield site rehabilitation |
1013 | agreement, the person responsible for brownfield site |
1014 | rehabilitation may proceed to the next site rehabilitation task. |
1015 | However, the person responsible for brownfield site |
1016 | rehabilitation does so at its own risk and may be required by |
1017 | the department or local program to complete additional work on a |
1018 | previous task. Exceptions to this subsection include requests |
1019 | for "no further action," "monitoring only proposals," and |
1020 | feasibility studies, which must be approved prior to |
1021 | implementation. |
1022 | (10) If the person responsible for brownfield site |
1023 | rehabilitation fails to comply with the brownfield site |
1024 | rehabilitation agreement, the department shall allow 90 days for |
1025 | the person responsible for brownfield site rehabilitation to |
1026 | return to compliance with the provision at issue or to negotiate |
1027 | a modification to the brownfield site rehabilitation agreement |
1028 | with the department for good cause shown. If an imminent hazard |
1029 | exists, the 90-day grace period shall not apply. If the project |
1030 | is not returned to compliance with the brownfield site |
1031 | rehabilitation agreement and a modification cannot be |
1032 | negotiated, the immunity provisions of s. 376.82 are revoked. |
1033 | (11) The department is specifically authorized and |
1034 | encouraged to enter into delegation agreements with local |
1035 | pollution control programs approved under s. 403.182 to |
1036 | administer the brownfield program within their jurisdictions, |
1037 | thereby maximizing the integration of this process with the |
1038 | other local development processes needed to facilitate |
1039 | redevelopment of a brownfield area. When determining whether a |
1040 | delegation pursuant to this subsection of all or part of the |
1041 | brownfields program to a local pollution control program is |
1042 | appropriate, the department shall consider the following. The |
1043 | local pollution control program must: |
1044 | (a) Have and maintain the administrative organization, |
1045 | staff, and financial and other resources to effectively and |
1046 | efficiently implement and enforce the statutory requirements of |
1047 | the delegated brownfields program; and |
1048 | (b) Provide for the enforcement of the requirements of the |
1049 | delegated brownfields program, and for notice and a right to |
1050 | challenge governmental action, by appropriate administrative and |
1051 | judicial process, which shall be specified in the delegation. |
1052 |
|
1053 | The local pollution control program shall not be delegated |
1054 | authority to take action on or to make decisions regarding any |
1055 | brownfield site on land owned by the local government. Any |
1056 | delegation agreement entered into pursuant to this subsection |
1057 | shall contain such terms and conditions necessary to ensure the |
1058 | effective and efficient administration and enforcement of the |
1059 | statutory requirements of the brownfields program as established |
1060 | by the act and the relevant rules and other criteria of the |
1061 | department. |
1062 | (12) Local governments are encouraged to use the full |
1063 | range of economic and tax incentives available to facilitate and |
1064 | promote the rehabilitation of brownfield areas, to help |
1065 | eliminate the public health and environmental hazards, and to |
1066 | promote the creation of jobs and economic development in these |
1067 | previously run-down, blighted, and underutilized areas. |
1068 | Section 8. Subsection (1) of section 376.86, Florida |
1069 | Statutes, is amended to read: |
1070 | 376.86 Brownfield Areas Loan Guarantee Program.-- |
1071 | (1) The Brownfield Areas Loan Guarantee Council is created |
1072 | to review and approve or deny by a majority vote of its |
1073 | membership, the situations and circumstances for participation |
1074 | in partnerships by agreements with local governments, financial |
1075 | institutions, and others associated with the redevelopment of |
1076 | brownfield areas pursuant to the Brownfields Redevelopment Act |
1077 | for a limited state guaranty of up to 5 years of loan guarantees |
1078 | or loan loss reserves issued pursuant to law. The limited state |
1079 | loan guaranty applies only to 50 10 percent of the primary |
1080 | lenders loans for redevelopment projects in brownfield areas. If |
1081 | the redevelopment project is for affordable housing, as defined |
1082 | in s. 420.0004(3), in a brownfield area, the limited state loan |
1083 | guaranty applies to 75 percent of the primary lender's loan. A |
1084 | limited state guaranty of private loans or a loan loss reserve |
1085 | is authorized for lenders licensed to operate in the state upon |
1086 | a determination by the council that such an arrangement would be |
1087 | in the public interest and the likelihood of the success of the |
1088 | loan is great. |
1089 | Section 9. Sections 376.87 and 376.875, Florida Statutes, |
1090 | are repealed. |
1091 | Section 10. Paragraph (f) of subsection (2) of section |
1092 | 14.2015, Florida Statutes, is amended to read: |
1093 | 14.2015 Office of Tourism, Trade, and Economic |
1094 | Development; creation; powers and duties.-- |
1095 | (2) The purpose of the Office of Tourism, Trade, and |
1096 | Economic Development is to assist the Governor in working with |
1097 | the Legislature, state agencies, business leaders, and economic |
1098 | development professionals to formulate and implement coherent |
1099 | and consistent policies and strategies designed to provide |
1100 | economic opportunities for all Floridians. To accomplish such |
1101 | purposes, the Office of Tourism, Trade, and Economic Development |
1102 | shall: |
1103 | (f)1. Administer the Florida Enterprise Zone Act under ss. |
1104 | 290.001-290.016, the community contribution tax credit program |
1105 | under ss. 220.183 and 624.5105, the tax refund program for |
1106 | qualified target industry businesses under s. 288.106, the tax- |
1107 | refund program for qualified defense contractors under s. |
1108 | 288.1045, contracts for transportation projects under s. |
1109 | 288.063, the sports franchise facility program under s. |
1110 | 288.1162, the professional golf hall of fame facility program |
1111 | under s. 288.1168, the expedited permitting process under s. |
1112 | 403.973, the Rural Community Development Revolving Loan Fund |
1113 | under s. 288.065, the Regional Rural Development Grants Program |
1114 | under s. 288.018, the Certified Capital Company Act under s. |
1115 | 288.99, the Florida State Rural Development Council, the Rural |
1116 | Economic Development Initiative, and other programs that are |
1117 | specifically assigned to the office by law, by the |
1118 | appropriations process, or by the Governor. Notwithstanding any |
1119 | other provisions of law, the office may expend interest earned |
1120 | from the investment of program funds deposited in the Grants and |
1121 | Donations Trust Fund and the Brownfield Property Ownership |
1122 | Clearance Assistance Revolving Loan Trust Fund to contract for |
1123 | the administration of the programs, or portions of the programs, |
1124 | enumerated in this paragraph or assigned to the office by law, |
1125 | by the appropriations process, or by the Governor. Such |
1126 | expenditures shall be subject to review under chapter 216. |
1127 | 2. The office may enter into contracts in connection with |
1128 | the fulfillment of its duties concerning the Florida First |
1129 | Business Bond Pool under chapter 159, tax incentives under |
1130 | chapters 212 and 220, tax incentives under the Certified Capital |
1131 | Company Act in chapter 288, foreign offices under chapter 288, |
1132 | the Enterprise Zone program under chapter 290, the Seaport |
1133 | Employment Training program under chapter 311, the Florida |
1134 | Professional Sports Team License Plates under chapter 320, |
1135 | Spaceport Florida under chapter 331, Expedited Permitting under |
1136 | chapter 403, and in carrying out other functions that are |
1137 | specifically assigned to the office by law, by the |
1138 | appropriations process, or by the Governor. |
1139 | Section 11. This act shall take effect July 1, 2006. |
1140 |
|
1141 |
|
1142 | ======= T I T L E A M E N D M E N T ========== |
1143 | Remove the entire title and insert: |
1144 | A bill to be entitled |
1145 | An act relating to the redevelopment of brownfields; |
1146 | amending ss. 199.1055, 220.1845, 376.30781, 376.80, and |
1147 | 376.86, F.S.; increasing the amount and percentage of the |
1148 | credit that may be applied against the intangible personal |
1149 | property tax and the corporate income tax for the cost of |
1150 | voluntary cleanup of a contaminated site; increasing the |
1151 | amount that may be received by the taxpayer as an |
1152 | incentive to complete the cleanup in the final year; |
1153 | increasing the total amount of credits that may be granted |
1154 | in any year; providing tax credits for voluntary cleanup |
1155 | activities related to solid waste disposal facilities; |
1156 | providing criteria for eligible sites and activities; |
1157 | increasing the amount of the Brownfield Areas Loan |
1158 | Guarantee; reducing the job creation requirements; |
1159 | directing the Department of Environmental Protection to |
1160 | apply certain criteria, requirements, and limitations for |
1161 | implementation of such provisions; providing certain |
1162 | exceptions; amending s. 288.9015, F.S.; requiring |
1163 | Enterprise Florida, Inc., to aggressively market |
1164 | brownfields; amending ss. 196.012 and 196.1995, F.S., to |
1165 | include brownfield areas in the implementation of the |
1166 | economic development ad valorem tax exemption authorized |
1167 | under s. 3, Art VII of the Florida Constitution; repealing |
1168 | s. 376.87, F.S., relating to the Brownfield Property |
1169 | Ownership Clearance Assistance; repealing s. 376.875, |
1170 | F.S., relating to the Brownfield Property Ownership |
1171 | Clearance Assistance Revolving Loan Trust Fund; amending |
1172 | s. 14.2015, F.S.; deleting a reference to the trust fund |
1173 | to conform; providing an effective date. |