HB 7131

1	A bill to be entitled
2	An act relating to the redevelopment of brownfields;
3	amending ss. 199.1055, 220.1845, 376.30781, 376.80, and
4	376.86, F.S.; increasing the amount and percentage of the
5	credit that may be applied against the intangible personal
6	property tax and the corporate income tax for the cost of
7	voluntary cleanup of a contaminated site; increasing the
8	amount that may be received by the taxpayer as an
9	incentive to complete the cleanup in the final year;
10	increasing the total amount of credits that may be granted
11	in any year; providing tax credits for voluntary cleanup
12	activities related to solid waste disposal facilities;
13	providing criteria for eligible sites and activities;
14	increasing the amount of the Brownfield Areas Loan
15	Guarantee; reducing the job creation requirements;
16	directing the Department of Environmental Protection to
17	apply certain criteria, requirements, and limitations for
18	implementation of such provisions; providing certain
19	exceptions; amending s. 288.9015, F.S.; requiring
20	Enterprise Florida, Inc., to aggressively market
21	brownfields; amending ss. 196.012 and 196.1995, F.S., to
22	include brownfield areas in the implementation of the
23	economic development ad valorem tax exemption authorized
24	under s. 3, Art VII of the Florida Constitution; repealing
25	s. 376.87, F.S., relating to the Brownfield Property
26	Ownership Clearance Assistance; repealing s. 376.875,
27	F.S., relating to the Brownfield Property Ownership
28	Clearance Assistance Revolving Loan Trust Fund; amending
29	s. 14.2015, F.S.; deleting a reference to the trust fund
30	to conform; providing that the repeal of certain
31	provisions relating to the tax on intangible personal
32	property prevails over any amendment to such provisions
33	contained in this act; providing an effective date.
34
35	Be It Enacted by the Legislature of the State of Florida:
36
37	Section 1.  Section 199.1055, Florida Statutes, is amended
38	to read:
39	199.1055  Contaminated site rehabilitation tax credit.--
40	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
41	(a)  A credit in the amount of 50 35 percent of the costs
42	of voluntary cleanup activity that is integral to site
43	rehabilitation at the following sites is available against any
44	tax due for a taxable year under s. 199.032, less any credit
45	allowed by former s. 220.68 for that year:
46	1.  A drycleaning-solvent-contaminated site eligible for
47	state-funded site rehabilitation under s. 376.3078(3);
48	2.  A drycleaning-solvent-contaminated site at which
49	cleanup is undertaken by the real property owner pursuant to s.
50	376.3078(11), if the real property owner is not also, and has
51	never been, the owner or operator of the drycleaning facility
52	where the contamination exists; or
53	3.  A brownfield site in a designated brownfield area under
54	s. 376.80.
55	(b)  A tax credit applicant, or multiple tax credit
56	applicants working jointly to clean up a single site, may not be
57	granted more than $500,000 $250,000 per year in tax credits for
58	each site voluntarily rehabilitated. Multiple tax credit
59	applicants shall be granted tax credits in the same proportion
60	as their contribution to payment of cleanup costs. Subject to
61	the same conditions and limitations as provided in this section,
62	a municipality, county, or other tax credit applicant which
63	voluntarily rehabilitates a site may receive not more than
64	$500,000 $250,000 per year in tax credits which it can
65	subsequently transfer subject to the provisions in paragraph
66	(g).
67	(c)  If the credit granted under this section is not fully
68	used in any one year because of insufficient tax liability on
69	the part of the tax credit applicant, the unused amount may be
70	carried forward for a period not to exceed 5 years. Five years
71	after the date a credit is granted under this section, such
72	credit expires and may not be used. However, if during the 5-
73	year period the credit is transferred, in whole or in part,
74	pursuant to paragraph (g), each transferee has 5 years after the
75	date of transfer to use its credit.
76	(d)  A taxpayer that receives a credit under s. 220.1845 is
77	ineligible to receive credit under this section in a given tax
78	year.
79	(e)  A tax credit applicant that receives state-funded site
80	rehabilitation pursuant to s. 376.3078(3) for rehabilitation of
81	a drycleaning-solvent-contaminated site is ineligible to receive
82	credit under this section for costs incurred by the tax credit
83	applicant in conjunction with the rehabilitation of that site
84	during the same time period that state-administered site
85	rehabilitation was underway.
86	(f)  The total amount of the tax credits which may be
87	granted under this section and s. 220.1845 is $2 million
88	annually.
89	(g)1.  Tax credits that may be available under this section
90	to an entity eligible under s. 376.30781 may be transferred
91	after a merger or acquisition to the surviving or acquiring
92	entity and used in the same manner with the same limitations.
93	2.  The entity or its surviving or acquiring entity as
94	described in subparagraph 1., may transfer any unused credit in
95	whole or in units of no less than 25 percent of the remaining
96	credit. The entity acquiring such credit may use it in the same
97	manner and with the same limitation as described in this
98	section. Such transferred credits may not be transferred again
99	although they may succeed to a surviving or acquiring entity
100	subject to the same conditions and limitations as described in
101	this section.
102	3.  In the event the credit provided for under this section
103	is reduced either as a result of a determination by the
104	Department of Environmental Protection or an examination or
105	audit by the Department of Revenue, such tax deficiency shall be
106	recovered from the first entity, or the surviving or acquiring
107	entity, to have claimed such credit up to the amount of credit
108	taken. Any subsequent deficiencies shall be assessed against any
109	entity acquiring and claiming such credit, or in the case of
110	multiple succeeding entities in the order of credit succession.
111	(h)  In order to encourage completion of site
112	rehabilitation at contaminated sites being voluntarily cleaned
113	up and eligible for a tax credit under this section, the tax
114	credit applicant may claim an additional 25 10 percent of the
115	total cleanup costs, not to exceed $500,000 $50,000, in the
116	final year of cleanup as evidenced by the Department of
117	Environmental Protection issuing a "No Further Action" order for
118	that site.
119	(i)  In order to encourage the construction of housing that
120	meets the definition of affordable provided in s. 420.0004(3),
121	an applicant for the tax credit may claim an additional 25
122	percent of the total site-rehabilitation costs that are eligible
123	for tax credits under this section, not to exceed $500,000. In
124	order to receive this additional tax credit, the applicant must
125	provide a certification letter from the Florida Housing Finance
126	Corporation, the local housing authority, or other governmental
127	agency that is a party to the use agreement, indicating that the
128	construction on the brownfield site is complete, the brownfield
129	site has received a certificate of occupancy, and the brownfield
130	site has a properly recorded instrument that limits the use of
131	the property to housing that meets the definition of affordable
132	provided in s. 420.0004(3).
133	(2)  FILING REQUIREMENTS.--Any taxpayer that wishes to
134	obtain credit under this section must submit with its return a
135	tax credit certificate approving partial tax credits issued by
136	the Department of Environmental Protection under s. 376.30781.
137	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
138	FORFEITURE.--
139	(a)  The Department of Revenue may adopt rules to prescribe
140	any necessary forms required to claim a tax credit under this
141	section and to provide the administrative guidelines and
142	procedures required to administer this section.
143	(b)  In addition to its existing audit and investigation
144	authority relating to chapters 199 and 220, the Department of
145	Revenue may perform any additional financial and technical
146	audits and investigations, including examining the accounts,
147	books, or records of the tax credit applicant, which are
148	necessary to verify the site rehabilitation costs included in a
149	tax credit return and to ensure compliance with this section.
150	The Department of Environmental Protection shall provide
151	technical assistance, when requested by the Department of
152	Revenue, on any technical audits performed under this section.
153	(c)  It is grounds for forfeiture of previously claimed and
154	received tax credits if the Department of Revenue determines, as
155	a result of either an audit or information received from the
156	Department of Environmental Protection, that a taxpayer received
157	tax credits under this section to which the taxpayer was not
158	entitled. In the case of fraud, the taxpayer shall be prohibited
159	from claiming any future tax credits under this section or s.
160	220.1845.
161	1.  The taxpayer is responsible for returning forfeited tax
162	credits to the Department of Revenue, and such funds shall be
163	paid into the General Revenue Fund of the state.
164	2.  The taxpayer shall file with the Department of Revenue
165	an amended tax return or such other report as the Department of
166	Revenue prescribes by rule and shall pay any required tax within
167	60 days after the taxpayer receives notification from the
168	Department of Environmental Protection pursuant to s. 376.30781
169	that previously approved tax credits have been revoked or
170	modified, if uncontested, or within 60 days after a final order
171	is issued following proceedings involving a contested revocation
172	or modification order.
173	3.  A notice of deficiency may be issued by the Department
174	of Revenue at any time within 5 years after the date the
175	taxpayer receives notification from the Department of
176	Environmental Protection pursuant to s. 376.30781 that
177	previously approved tax credits have been revoked or modified.
178	If a taxpayer fails to notify the Department of Revenue of any
179	change in its tax credit claimed, a notice of deficiency may be
180	issued at any time. In either case, the amount of any proposed
181	assessment set forth in such notice of deficiency shall be
182	limited to the amount of any deficiency resulting under this
183	section from the recomputation of the taxpayer's tax for the
184	taxable year.
185	4.  Any taxpayer that fails to report and timely pay any
186	tax due as a result of the forfeiture of its tax credit is in
187	violation of this section and is subject to applicable penalty
188	and interest.
189	Section 2.  Section 220.1845, Florida Statutes, is amended
190	to read:
191	220.1845  Contaminated site rehabilitation tax credit.--
192	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
193	(a)  A credit in the amount of 50 35 percent of the costs
194	of voluntary cleanup activity that is integral to site
195	rehabilitation at the following sites is available against any
196	tax due for a taxable year under this chapter:
197	1.  A drycleaning-solvent-contaminated site eligible for
198	state-funded site rehabilitation under s. 376.3078(3);
199	2.  A drycleaning-solvent-contaminated site at which
200	cleanup is undertaken by the real property owner pursuant to s.
201	376.3078(11), if the real property owner is not also, and has
202	never been, the owner or operator of the drycleaning facility
203	where the contamination exists; or
204	3.  A brownfield site in a designated brownfield area under
205	s. 376.80.
206	(b)  A tax credit applicant, or multiple tax credit
207	applicants working jointly to clean up a single site, may not be
208	granted more than $500,000 $250,000 per year in tax credits for
209	each site voluntarily rehabilitated. Multiple tax credit
210	applicants shall be granted tax credits in the same proportion
211	as their contribution to payment of cleanup costs. Subject to
212	the same conditions and limitations as provided in this section,
213	a municipality, county, or other tax credit applicant which
214	voluntarily rehabilitates a site may receive not more than
215	$500,000 $250,000 per year in tax credits which it can
216	subsequently transfer subject to the provisions in paragraph
217	(h).
218	(c)  If the credit granted under this section is not fully
219	used in any one year because of insufficient tax liability on
220	the part of the corporation, the unused amount may be carried
221	forward for a period not to exceed 5 years. The carryover credit
222	may be used in a subsequent year when the tax imposed by this
223	chapter for that year exceeds the credit for which the
224	corporation is eligible in that year under this section after
225	applying the other credits and unused carryovers in the order
226	provided by s. 220.02(8). Five years after the date a credit is
227	granted under this section, such credit expires and may not be
228	used. However, if during the 5-year period the credit is
229	transferred, in whole or in part, pursuant to paragraph (h),
230	each transferee has 5 years after the date of transfer to use
231	its credit.
232	(d)  A taxpayer that files a consolidated return in this
233	state as a member of an affiliated group under s. 220.131(1) may
234	be allowed the credit on a consolidated return basis up to the
235	amount of tax imposed upon the consolidated group.
236	(e)  A taxpayer that receives credit under s. 199.1055 is
237	ineligible to receive credit under this section in a given tax
238	year.
239	(f)  A tax credit applicant that receives state-funded site
240	rehabilitation under s. 376.3078(3) for rehabilitation of a
241	drycleaning-solvent-contaminated site is ineligible to receive
242	credit under this section for costs incurred by the tax credit
243	applicant in conjunction with the rehabilitation of that site
244	during the same time period that state-administered site
245	rehabilitation was underway.
246	(g)  The total amount of the tax credits which may be
247	granted under this section and s. 199.1055 is $2 million
248	annually.
249	(h)1.  Tax credits that may be available under this section
250	to an entity eligible under s. 376.30781 may be transferred
251	after a merger or acquisition to the surviving or acquiring
252	entity and used in the same manner and with the same
253	limitations.
254	2.  The entity or its surviving or acquiring entity as
255	described in subparagraph 1., may transfer any unused credit in
256	whole or in units of no less than 25 percent of the remaining
257	credit. The entity acquiring such credit may use it in the same
258	manner and with the same limitation as described in this
259	section. Such transferred credits may not be transferred again
260	although they may succeed to a surviving or acquiring entity
261	subject to the same conditions and limitations as described in
262	this section.
263	3.  In the event the credit provided for under this section
264	is reduced either as a result of a determination by the
265	Department of Environmental Protection or an examination or
266	audit by the Department of Revenue, such tax deficiency shall be
267	recovered from the first entity, or the surviving or acquiring
268	entity, to have claimed such credit up to the amount of credit
269	taken. Any subsequent deficiencies shall be assessed against any
270	entity acquiring and claiming such credit, or in the case of
271	multiple succeeding entities in the order of credit succession.
272	(i)  In order to encourage completion of site
273	rehabilitation at contaminated sites being voluntarily cleaned
274	up and eligible for a tax credit under this section, the tax
275	credit applicant may claim an additional 25 10 percent of the
276	total cleanup costs, not to exceed $500,000 $50,000, in the
277	final year of cleanup as evidenced by the Department of
278	Environmental Protection issuing a "No Further Action" order for
279	that site.
280	(j)  In order to encourage the construction of housing that
281	meets the definition of affordable provided in s. 420.0004(3),
282	an applicant for the tax credit may claim an additional 25
283	percent of the total site-rehabilitation costs that are eligible
284	for tax credits under this section, not to exceed $500,000. In
285	order to receive this additional tax credit, the applicant must
286	provide a certification letter from the Florida Housing Finance
287	Corporation, the local housing authority, or other governmental
288	agency that is a party to the use agreement, indicating that the
289	construction on the brownfield site is complete, the brownfield
290	site has received a certificate of occupancy, and the brownfield
291	site has a properly recorded instrument that limits the use of
292	the property to housing that meets the definition of affordable
293	provided in s. 420.0004(3).
294	(2)  FILING REQUIREMENTS.--Any corporation that wishes to
295	obtain credit under this section must submit with its return a
296	tax credit certificate approving partial tax credits issued by
297	the Department of Environmental Protection under s. 376.30781.
298	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
299	FORFEITURE.--
300	(a)  The Department of Revenue may adopt rules to prescribe
301	any necessary forms required to claim a tax credit under this
302	section and to provide the administrative guidelines and
303	procedures required to administer this section.
304	(b)  In addition to its existing audit and investigation
305	authority relating to chapter 199 and this chapter, the
306	Department of Revenue may perform any additional financial and
307	technical audits and investigations, including examining the
308	accounts, books, or records of the tax credit applicant, which
309	are necessary to verify the site rehabilitation costs included
310	in a tax credit return and to ensure compliance with this
311	section. The Department of Environmental Protection shall
312	provide technical assistance, when requested by the Department
313	of Revenue, on any technical audits performed pursuant to this
314	section.
315	(c)  It is grounds for forfeiture of previously claimed and
316	received tax credits if the Department of Revenue determines, as
317	a result of either an audit or information received from the
318	Department of Environmental Protection, that a taxpayer received
319	tax credits pursuant to this section to which the taxpayer was
320	not entitled. In the case of fraud, the taxpayer shall be
321	prohibited from claiming any future tax credits under this
322	section or s. 199.1055.
323	1.  The taxpayer is responsible for returning forfeited tax
324	credits to the Department of Revenue, and such funds shall be
325	paid into the General Revenue Fund of the state.
326	2.  The taxpayer shall file with the Department of Revenue
327	an amended tax return or such other report as the Department of
328	Revenue prescribes by rule and shall pay any required tax within
329	60 days after the taxpayer receives notification from the
330	Department of Environmental Protection pursuant to s. 376.30781
331	that previously approved tax credits have been revoked or
332	modified, if uncontested, or within 60 days after a final order
333	is issued following proceedings involving a contested revocation
334	or modification order.
335	3.  A notice of deficiency may be issued by the Department
336	of Revenue at any time within 5 years after the date the
337	taxpayer receives notification from the Department of
338	Environmental Protection pursuant to s. 376.30781 that
339	previously approved tax credits have been revoked or modified.
340	If a taxpayer fails to notify the Department of Revenue of any
341	change in its tax credit claimed, a notice of deficiency may be
342	issued at any time. In either case, the amount of any proposed
343	assessment set forth in such notice of deficiency shall be
344	limited to the amount of any deficiency resulting under this
345	section from the recomputation of the taxpayer's tax for the
346	taxable year.
347	4.  Any taxpayer that fails to report and timely pay any
348	tax due as a result of the forfeiture of its tax credit is in
349	violation of this section and is subject to applicable penalty
350	and interest.
351	Section 3.  Section 376.30781, Florida Statutes, is amended
352	to read:
353	376.30781  Partial tax credits for rehabilitation of
354	drycleaning-solvent-contaminated sites and brownfield sites in
355	designated brownfield areas; application process; rulemaking
356	authority; revocation authority.--
357	(1)  The Legislature finds that:
358	(a)  To facilitate property transactions and economic
359	growth and development, it is in the interest of the state to
360	encourage the cleanup, at the earliest possible time, of
361	drycleaning-solvent-contaminated sites and brownfield sites in
362	designated brownfield areas.
363	(b)  It is the intent of the Legislature to encourage the
364	voluntary cleanup of drycleaning-solvent-contaminated sites and
365	brownfield sites in designated brownfield areas by providing a
366	partial tax credit for the restoration of such property in
367	specified circumstances.
368	(2)  Notwithstanding the requirements of paragraph (5)(a),
369	tax credits allowed pursuant to ss. 199.1055 and 220.1845 are
370	available for any site rehabilitation conducted during the
371	calendar year in which the applicable voluntary cleanup
372	agreement or brownfield site rehabilitation agreement is
373	executed, even if the site rehabilitation is conducted prior to
374	the execution of that agreement or the designation of the
375	brownfield area.
376	(3)(2)(a)  A credit in the amount of 50 35 percent of the
377	costs of voluntary cleanup activity that is integral to site
378	rehabilitation at the following sites is allowed pursuant to ss.
379	199.1055 and 220.1845:
380	1.  A drycleaning-solvent-contaminated site eligible for
381	state-funded site rehabilitation under s. 376.3078(3);
382	2.  A drycleaning-solvent-contaminated site at which
383	cleanup is undertaken by the real property owner pursuant to s.
384	376.3078(11), if the real property owner is not also, and has
385	never been, the owner or operator of the drycleaning facility
386	where the contamination exists; or
387	3.  A brownfield site in a designated brownfield area under
388	s. 376.80.
389	(b)  A tax credit applicant, or multiple tax credit
390	applicants working jointly to clean up a single site, may not be
391	granted more than $500,000 $250,000 per year in tax credits for
392	each site voluntarily rehabilitated. Multiple tax credit
393	applicants shall be granted tax credits in the same proportion
394	as their contribution to payment of cleanup costs. Tax credits
395	are available only for site rehabilitation conducted during the
396	calendar year for which the tax credit application is submitted.
397	(c)  In order to encourage completion of site
398	rehabilitation at contaminated sites that are being voluntarily
399	cleaned up and that are eligible for a tax credit under this
400	section, the tax credit applicant may claim an additional 25 10
401	percent of the total cleanup costs, not to exceed $500,000
402	$50,000, in the final year of cleanup as evidenced by the
403	Department of Environmental Protection issuing a "No Further
404	Action" order for that site.
405	(d)  In order to encourage the construction of housing that
406	meets the definition of affordable provided in s. 420.0004(3),
407	an applicant for the tax credit may claim an additional 25
408	percent of the total site-rehabilitation costs that are eligible
409	for tax credits under this section, not to exceed $500,000. In
410	order to receive this additional tax credit, the applicant must
411	provide a certification letter from the Florida Housing Finance
412	Corporation, the local housing authority, or other governmental
413	agency that is a party to the use agreement, indicating that the
414	construction on the brownfield site is complete, the brownfield
415	site has received a certificate of occupancy, and the brownfield
416	site has a properly recorded instrument that limits the use of
417	the property to housing that meets the definition of affordable
418	provided in s. 420.0004(3). Notwithstanding the limitation that
419	only one application shall be submitted each year for each site,
420	an application for the additional credit provided for in this
421	paragraph shall be submitted as soon as all requirements to
422	obtain this additional tax credit have been met.
423	(e)  Notwithstanding the restrictions in this section that
424	limit tax credit eligibility to costs that are integral to site
425	rehabilitation, to encourage the redevelopment of properties in
426	designated brownfield areas that are hindered by the presence of
427	solid waste, as defined in s. 403.703, a tax credit applicant
428	may also claim costs to address the solid waste, but only those
429	costs to remove, transport, and dispose of solid waste in
430	accordance with department rules. These costs are eligible for a
431	tax credit provided the applicant submits an affidavit stating
432	that, after consultation with appropriate local government
433	officials and the department, to the best of the applicant's
434	knowledge, the site was never operated as a landfill or dump
435	site for monetary compensation, and submits all other
436	documentation and certifications required by this section. In
437	this section, where reference is made to "site rehabilitation,"
438	the department shall instead consider whether the costs claimed
439	are for removal, transportation, and disposal of solid waste.
440	Tax credit applications claiming costs pursuant to this
441	paragraph shall not be subject to the calendar-year limitation
442	and January 15 annual application deadline, and the department
443	shall accept a one-time application filed subsequent to the
444	completion by the tax credit applicant of the applicable
445	requirements listed in this paragraph.
446	(4)(3)  The Department of Environmental Protection shall be
447	responsible for allocating the tax credits provided for in ss.
448	199.1055 and 220.1845, not to exceed a total of $5 $2 million in
449	tax credits annually.
450	(5)(4)  To claim the credit for site rehabilitation
451	conducted during the current calendar year, each tax credit
452	applicant must apply to the Department of Environmental
453	Protection for an allocation of the $2 million annual credit by
454	January 15 of the following year on a form developed by the
455	Department of Environmental Protection in cooperation with the
456	Department of Revenue. The form shall include an affidavit from
457	each tax credit applicant certifying that all information
458	contained in the application, including all records of costs
459	incurred and claimed in the tax credit application, are true and
460	correct. If the application is submitted pursuant to
461	subparagraph (3)(2)(a)2., the form must include an affidavit
462	signed by the real property owner stating that it is not, and
463	has never been, the owner or operator of the drycleaning
464	facility where the contamination exists. Approval of partial tax
465	credits must be accomplished on a first-come, first-served basis
466	based upon the date complete applications are received by the
467	Division of Waste Management. A tax credit applicant shall
468	submit only one complete application per site for each calendar
469	year's site rehabilitation costs. Incomplete placeholder
470	applications shall not be accepted and will not secure a place
471	in the first-come, first-served application line. To be eligible
472	for a tax credit, the tax credit applicant must:
473	(a)  Have entered into a voluntary cleanup agreement with
474	the Department of Environmental Protection for a drycleaning-
475	solvent-contaminated site or a Brownfield Site Rehabilitation
476	Agreement, as applicable; and
477	(b)  Have paid all deductibles pursuant to s.
478	376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
479	sites.
480	(6)(5)  To obtain the tax credit certificate, a tax credit
481	applicant must annually file an application for certification,
482	which must be received by the Division of Waste Management of
483	the Department of Environmental Protection by January 15 of the
484	year following the calendar year for which site rehabilitation
485	costs are being claimed in a tax credit application. The tax
486	credit applicant must provide all pertinent information
487	requested on the tax credit application form, including, at a
488	minimum, the name and address of the tax credit applicant and
489	the address and tracking identification number of the eligible
490	site. Along with the tax credit application form, the tax credit
491	applicant must submit the following:
492	(a)  A nonrefundable review fee of $250 made payable to the
493	Water Quality Assurance Trust Fund to cover the administrative
494	costs associated with the department's review of the tax credit
495	application;
496	(b)  Copies of contracts and documentation of contract
497	negotiations, accounts, invoices, sales tickets, or other
498	payment records from purchases, sales, leases, or other
499	transactions involving actual costs incurred for that tax year
500	related to site rehabilitation, as that term is defined in ss.
501	376.301 and 376.79;
502	(c)  Proof that the documentation submitted pursuant to
503	paragraph (b) has been reviewed and verified by an independent
504	certified public accountant in accordance with standards
505	established by the American Institute of Certified Public
506	Accountants. Specifically, the certified public accountant must
507	attest to the accuracy and validity of the costs incurred and
508	paid by conducting an independent review of the data presented
509	by the tax credit applicant. Accuracy and validity of costs
510	incurred and paid would be determined once the level of effort
511	was certified by an appropriate professional registered in this
512	state in each contributing technical discipline. The certified
513	public accountant's report would also attest that the costs
514	included in the application form are not duplicated within the
515	application. A copy of the accountant's report shall be
516	submitted to the Department of Environmental Protection with the
517	tax credit application; and
518	(d)  A certification form stating that site rehabilitation
519	activities associated with the documentation submitted pursuant
520	to paragraph (b) have been conducted under the observation of,
521	and related technical documents have been signed and sealed by,
522	an appropriate professional registered in this state in each
523	contributing technical discipline. The certification form shall
524	be signed and sealed by the appropriate registered professionals
525	stating that the costs incurred were integral, necessary, and
526	required for site rehabilitation, as that term is defined in ss.
527	376.301 and 376.79.
528	(7)(6)  The certified public accountant and appropriate
529	registered professionals submitting forms as part of a tax
530	credit application must verify such forms. Verification must be
531	accomplished as provided in s. 92.525(1)(b) and subject to the
532	provisions of s. 92.525(3).
533	(8)(7)  The Department of Environmental Protection shall
534	review the tax credit application and any supplemental
535	documentation that the tax credit applicant may submit prior to
536	the annual application deadline in order to have the application
537	considered complete, for the purpose of verifying that the tax
538	credit applicant has met the qualifying criteria in subsections
539	(3)(2) and (5)(4) and has submitted all required documentation
540	listed in subsection (6)(5). Upon verification that the tax
541	credit applicant has met these requirements, the department
542	shall issue a written decision granting eligibility for partial
543	tax credits (a tax credit certificate) in the amount of 50 35
544	percent of the total costs claimed, subject to the $500,000
545	$250,000 limitation, for the calendar year for which the tax
546	credit application is submitted based on the report of the
547	certified public accountant and the certifications from the
548	appropriate registered technical professionals.
549	(9)(8)  On or before March 31 March 1, the Department of
550	Environmental Protection shall inform each eligible tax credit
551	applicant of the amount of its partial tax credit and provide
552	each eligible tax credit applicant with a tax credit certificate
553	that must be submitted with its tax return to the Department of
554	Revenue to claim the tax credit or be transferred pursuant to s.
555	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
556	the payment of refunds if total credits exceed the amount of tax
557	owed.
558	(10)(9)  If a tax credit applicant does not receive a tax
559	credit allocation due to an exhaustion of the $2 million annual
560	tax credit authorization, such application will then be included
561	in the same first-come, first-served order in the next year's
562	annual tax credit allocation, if any, based on the prior year
563	application.
564	(11)(10)  The Department of Environmental Protection may
565	adopt rules to prescribe the necessary forms required to claim
566	tax credits under this section and to provide the administrative
567	guidelines and procedures required to administer this section.
568	(12)(11)  The Department of Environmental Protection may
569	revoke or modify any written decision granting eligibility for
570	partial tax credits under this section if it is discovered that
571	the tax credit applicant submitted any false statement,
572	representation, or certification in any application, record,
573	report, plan, or other document filed in an attempt to receive
574	partial tax credits under this section. The Department of
575	Environmental Protection shall immediately notify the Department
576	of Revenue of any revoked or modified orders affecting
577	previously granted partial tax credits. Additionally, the tax
578	credit applicant must notify the Department of Revenue of any
579	change in its tax credit claimed.
580	(13)(12)  A tax credit applicant who receives state-funded
581	site rehabilitation under s. 376.3078(3) for rehabilitation of a
582	drycleaning-solvent-contaminated site is ineligible to receive a
583	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
584	by the tax credit applicant in conjunction with the
585	rehabilitation of that site during the same time period that
586	state-administered site rehabilitation was underway.
587	Section 4.  Subsections (15) and (16) of section 196.012,
588	Florida Statutes, are amended to read:
589	196.012  Definitions.--For the purpose of this chapter, the
590	following terms are defined as follows, except where the context
591	clearly indicates otherwise:
592	(15)  "New business" means:
593	(a)1.  A business establishing 10 or more jobs to employ 10
594	or more full-time employees in this state, which manufactures,
595	processes, compounds, fabricates, or produces for sale items of
596	tangible personal property at a fixed location and which
597	comprises an industrial or manufacturing plant;
598	2.  A business establishing 25 or more jobs to employ 25 or
599	more full-time employees in this state, the sales factor of
600	which, as defined by s. 220.15(5), for the facility with respect
601	to which it requests an economic development ad valorem tax
602	exemption is less than 0.50 for each year the exemption is
603	claimed; or
604	3.  An office space in this state owned and used by a
605	corporation newly domiciled in this state; provided such office
606	space houses 50 or more full-time employees of such corporation;
607	provided that such business or office first begins operation on
608	a site clearly separate from any other commercial or industrial
609	operation owned by the same business.
610	(b)  Any business located in an enterprise zone or
611	brownfield area that first begins operation on a site clearly
612	separate from any other commercial or industrial operation owned
613	by the same business.
614	(c)  A business that is situated on property annexed into a
615	municipality and that, at the time of the annexation, is
616	receiving an economic development ad valorem tax exemption from
617	the county under s. 196.1995.
618	(16)  "Expansion of an existing business" means:
619	(a)1.  A business establishing 10 or more jobs to employ 10
620	or more full-time employees in this state, which manufactures,
621	processes, compounds, fabricates, or produces for sale items of
622	tangible personal property at a fixed location and which
623	comprises an industrial or manufacturing plant; or
624	2.  A business establishing 25 or more jobs to employ 25 or
625	more full-time employees in this state, the sales factor of
626	which, as defined by s. 220.15(5), for the facility with respect
627	to which it requests an economic development ad valorem tax
628	exemption is less than 0.50 for each year the exemption is
629	claimed; provided that such business increases operations on a
630	site colocated with a commercial or industrial operation owned
631	by the same business, resulting in a net increase in employment
632	of not less than 10 percent or an increase in productive output
633	of not less than 10 percent.
634	(b)  Any business located in an enterprise zone or
635	brownfield area that increases operations on a site colocated
636	with a commercial or industrial operation owned by the same
637	business.
638	Section 5.  Section 196.1995, Florida Statutes, is amended
639	to read:
640	196.1995  Economic development ad valorem tax exemption.--
641	(1)  The board of county commissioners of any county or the
642	governing authority of any municipality shall call a referendum
643	within its total jurisdiction to determine whether its
644	respective jurisdiction may grant economic development ad
645	valorem tax exemptions under s. 3, Art. VII of the State
646	Constitution if:
647	(a)  The board of county commissioners of the county or the
648	governing authority of the municipality votes to hold such
649	referendum; or
650	(b)  The board of county commissioners of the county or the
651	governing authority of the municipality receives a petition
652	signed by 10 percent of the registered electors of its
653	respective jurisdiction, which petition calls for the holding of
654	such referendum.
655	(2)  The ballot question in such referendum shall be in
656	substantially the following form:
657
658	Shall the board of county commissioners of this county (or the
659	governing authority of this municipality, or both) be authorized
660	to grant, pursuant to s. 3, Art. VII of the State Constitution,
661	property tax exemptions to new businesses and expansions of
662	existing businesses?
663	____ Yes--For authority to grant exemptions.
664	____ No--Against authority to grant exemptions.
665
666	(3)  The board of county commissioners or the governing
667	authority of the municipality that which calls a referendum
668	within its total jurisdiction to determine whether its
669	respective jurisdiction may grant economic development ad
670	valorem tax exemptions may vote to limit the effect of the
671	referendum to authority to grant economic development tax
672	exemptions for new businesses and expansions of existing
673	businesses located in an enterprise zone or a brownfield area,
674	as defined in s. 376.79(4). If In the event that an area
675	nominated to be an enterprise zone pursuant to s. 290.0055 has
676	not yet been designated pursuant to s. 290.0065, the board of
677	county commissioners or the governing authority of the
678	municipality may call such referendum prior to such designation;
679	however, the authority to grant economic development ad valorem
680	tax exemptions does will not apply until such area is designated
681	pursuant to s. 290.0065. The ballot question in such referendum
682	shall be in substantially the following form and shall be used
683	in lieu of the ballot question prescribed in subsection (2):
684
685	Shall the board of county commissioners of this county (or the
686	governing authority of this municipality, or both) be authorized
687	to grant, pursuant to s. 3, Art. VII of the State Constitution,
688	property tax exemptions for new businesses and expansions of
689	existing businesses which are located in an enterprise zone or a
690	brownfield area?
691
692	_____Yes--For authority to grant exemptions.
693	_____No--Against authority to grant exemptions.
694
695	(4)  A referendum pursuant to this section may be called
696	only once in any 12-month period.
697	(5)  Upon a majority vote in favor of such authority, the
698	board of county commissioners or the governing authority of the
699	municipality, at its discretion, by ordinance may exempt from ad
700	valorem taxation up to 100 percent of the assessed value of all
701	improvements to real property made by or for the use of a new
702	business and of all tangible personal property of such new
703	business, or up to 100 percent of the assessed value of all
704	added improvements to real property made to facilitate the
705	expansion of an existing business and of the net increase in all
706	tangible personal property acquired to facilitate such expansion
707	of an existing business, provided that the improvements to real
708	property are made or the tangible personal property is added or
709	increased on or after the day the ordinance is adopted. However,
710	if the authority to grant exemptions is approved in a referendum
711	in which the ballot question contained in subsection (3) appears
712	on the ballot, the authority of the board of county
713	commissioners or the governing authority of the municipality to
714	grant exemptions is limited solely to new businesses and
715	expansions of existing businesses that which are located in an
716	enterprise zone or brownfield area. Property acquired to replace
717	existing property shall not be considered to facilitate a
718	business expansion.  The exemption applies only to taxes levied
719	by the respective unit of government granting the exemption.
720	The exemption does not apply, however, to taxes levied for the
721	payment of bonds or to taxes authorized by a vote of the
722	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
723	Constitution. Any such exemption shall remain in effect for up
724	to 10 years with respect to any particular facility, regardless
725	of any change in the authority of the county or municipality to
726	grant such exemptions.  The exemption shall not be prolonged or
727	extended by granting exemptions from additional taxes or by
728	virtue of any reorganization or sale of the business receiving
729	the exemption.
730	(6)  With respect to a new business as defined by s.
731	196.012(15)(c), the municipality annexing the property on which
732	the business is situated may grant an economic development ad
733	valorem tax exemption under this section to that business for a
734	period that will expire upon the expiration of the exemption
735	granted by the county. If the county renews the exemption under
736	subsection (7), the municipality may also extend its exemption.
737	A municipal economic development ad valorem tax exemption
738	granted under this subsection may not extend beyond the duration
739	of the county exemption.
740	(7)  The authority to grant exemptions under this section
741	will expire 10 years after the date such authority was approved
742	in an election, but such authority may be renewed for another
743	10-year period in a referendum called and held pursuant to this
744	section.
745	(8)  Any person, firm, or corporation which desires an
746	economic development ad valorem tax exemption shall, in the year
747	the exemption is desired to take effect, file a written
748	application on a form prescribed by the department with the
749	board of county commissioners or the governing authority of the
750	municipality, or both.  The application shall request the
751	adoption of an ordinance granting the applicant an exemption
752	pursuant to this section and shall include the following
753	information:
754	(a)  The name and location of the new business or the
755	expansion of an existing business;
756	(b)  A description of the improvements to real property for
757	which an exemption is requested and the date of commencement of
758	construction of such improvements;
759	(c)  A description of the tangible personal property for
760	which an exemption is requested and the dates when such property
761	was or is to be purchased;
762	(d)  Proof, to the satisfaction of the board of county
763	commissioners or the governing authority of the municipality,
764	that the applicant is a new business or an expansion of an
765	existing business, as defined in s. 196.012(15) or (16); and
766	(e)  Other information deemed necessary by the department.
767	(9)  Before it takes action on the application, the board
768	of county commissioners or the governing authority of the
769	municipality shall deliver a copy of the application to the
770	property appraiser of the county. After careful consideration,
771	the property appraiser shall report the following information to
772	the board of county commissioners or the governing authority of
773	the municipality:
774	(a)  The total revenue available to the county or
775	municipality for the current fiscal year from ad valorem tax
776	sources, or an estimate of such revenue if the actual total
777	revenue available cannot be determined;
778	(b)  Any revenue lost to the county or municipality for the
779	current fiscal year by virtue of exemptions previously granted
780	under this section, or an estimate of such revenue if the actual
781	revenue lost cannot be determined;
782	(c)  An estimate of the revenue which would be lost to the
783	county or municipality during the current fiscal year if the
784	exemption applied for were granted had the property for which
785	the exemption is requested otherwise been subject to taxation;
786	and
787	(d)  A determination as to whether the property for which
788	an exemption is requested is to be incorporated into a new
789	business or the expansion of an existing business, as defined in
790	s. 196.012(15) or (16), or into neither, which determination the
791	property appraiser shall also affix to the face of the
792	application.  Upon the request of the property appraiser, the
793	department shall provide to him or her such information as it
794	may have available to assist in making such determination.
795	(10)  An ordinance granting an exemption under this section
796	shall be adopted in the same manner as any other ordinance of
797	the county or municipality and shall include the following:
798	(a)  The name and address of the new business or expansion
799	of an existing business to which the exemption is granted;
800	(b)  The total amount of revenue available to the county or
801	municipality from ad valorem tax sources for the current fiscal
802	year, the total amount of revenue lost to the county or
803	municipality for the current fiscal year by virtue of economic
804	development ad valorem tax exemptions currently in effect, and
805	the estimated revenue loss to the county or municipality for the
806	current fiscal year attributable to the exemption of the
807	business named in the ordinance;
808	(c)  The period of time for which the exemption will remain
809	in effect and the expiration date of the exemption; and
810	(d)  A finding that the business named in the ordinance
811	meets the requirements of s. 196.012(15) or (16).
812	Section 6.  Subsection (2) of section 288.9015, Florida
813	Statutes, is amended to read:
814	288.9015  Enterprise Florida, Inc.; purpose; duties.--
815	(2)  It shall be the responsibility of Enterprise Florida,
816	Inc., to aggressively market Florida's rural communities,
817	distressed urban communities, brownfields, and enterprise zones
818	as locations for potential new investment, to aggressively
819	assist in the retention and expansion of existing businesses in
820	these communities, and to aggressively assist these communities
821	in the identification and development of new economic
822	development opportunities for job creation, fully marketing
823	state incentive programs such as the Qualified Target Industry
824	Tax Refund Program under s. 288.106 and the Quick Action Closing
825	Fund under s. 288.1088 in economically distressed areas.
826	Section 7.  Section 376.80, Florida Statutes, is amended to
827	read:
828	376.80  Brownfield program administration process.--
829	(1)  A local government with jurisdiction over the
830	brownfield area must notify the department of its decision to
831	designate a brownfield area for rehabilitation for the purposes
832	of ss. 376.77-376.85. The notification must include a
833	resolution, by the local government body, to which is attached a
834	map adequate to clearly delineate exactly which parcels are to
835	be included in the brownfield area or alternatively a less-
836	detailed map accompanied by a detailed legal description of the
837	brownfield area. If a property owner within the area proposed
838	for designation by the local government requests in writing to
839	have his or her property removed from the proposed designation,
840	the local government shall grant the request. For
841	municipalities, the governing body shall adopt the resolution in
842	accordance with the procedures outlined in s. 166.041, except
843	that the notice for the public hearings on the proposed
844	resolution must be in the form established in s. 166.041(3)(c)2.
845	For counties, the governing body shall adopt the resolution in
846	accordance with the procedures outlined in s. 125.66, except
847	that the notice for the public hearings on the proposed
848	resolution shall be in the form established in s. 125.66(4)(b)2.
849	(2)(a)  If a local government proposes to designate a
850	brownfield area that is outside community redevelopment areas,
851	enterprise zones, empowerment zones, closed military bases, or
852	designated brownfield pilot project areas, the local government
853	must conduct at least one public hearing in the area to be
854	designated to provide an opportunity for public input on the
855	size of the area, the objectives for rehabilitation, job
856	opportunities and economic developments anticipated,
857	neighborhood residents' considerations, and other relevant local
858	concerns. Notice of the public hearing must be made in a
859	newspaper of general circulation in the area and the notice must
860	be at least 16 square inches in size, must be in ethnic
861	newspapers or local community bulletins, must be posted in the
862	affected area, and must be announced at a scheduled meeting of
863	the local governing body before the actual public hearing. In
864	determining the areas to be designated, the local government
865	must consider:
866	1.  Whether the brownfield area warrants economic
867	development and has a reasonable potential for such activities;
868	2.  Whether the proposed area to be designated represents a
869	reasonably focused approach and is not overly large in
870	geographic coverage;
871	3.  Whether the area has potential to interest the private
872	sector in participating in rehabilitation; and
873	4.  Whether the area contains sites or parts of sites
874	suitable for limited recreational open space, cultural, or
875	historical preservation purposes.
876	(b)  A local government shall designate a brownfield area
877	under the provisions of this act provided that:
878	1.  A person who owns or controls a potential brownfield
879	site is requesting the designation and has agreed to
880	rehabilitate and redevelop the brownfield site;
881	2.  The rehabilitation and redevelopment of the proposed
882	brownfield site will result in economic productivity of the
883	area, along with the creation of at least 5 10 new permanent
884	jobs at the brownfield site, whether full-time or part-time,
885	which are full-time equivalent positions not associated with the
886	implementation of the brownfield site rehabilitation agreement
887	and which are not associated with redevelopment project
888	demolition or construction activities pursuant to the
889	redevelopment agreement required under paragraph (5)(i).
890	However, the job-creation requirement shall not apply to the
891	rehabilitation and redevelopment of a brownfield site that will
892	provide affordable housing as defined in s. 420.0004(3) or the
893	creation of recreational areas, conservation areas, or parks;
894	3.  The redevelopment of the proposed brownfield site is
895	consistent with the local comprehensive plan and is a
896	permittable use under the applicable local land development
897	regulations;
898	4.  Notice of the proposed rehabilitation of the brownfield
899	area has been provided to neighbors and nearby residents of the
900	proposed area to be designated, and the person proposing the
901	area for designation has afforded to those receiving notice the
902	opportunity for comments and suggestions about rehabilitation.
903	Notice pursuant to this subsection must be made in a newspaper
904	of general circulation in the area, at least 16 square inches in
905	size, and the notice must be posted in the affected area; and
906	5.  The person proposing the area for designation has
907	provided reasonable assurance that he or she has sufficient
908	financial resources to implement and complete the rehabilitation
909	agreement and redevelopment plan.
910	(c)  The designation of a brownfield area and the
911	identification of a person responsible for brownfield site
912	rehabilitation simply entitles the identified person to
913	negotiate a brownfield site rehabilitation agreement with the
914	department or approved local pollution control program.
915	(3)  When there is a person responsible for brownfield site
916	rehabilitation, the local government must notify the department
917	of the identity of that person. If the agency or person who will
918	be responsible for the coordination changes during the approval
919	process specified in subsections (4), (5), and (6), the
920	department or the affected approved local pollution control
921	program must notify the affected local government when the
922	change occurs.
923	(4)  Local governments or persons responsible for
924	rehabilitation and redevelopment of brownfield areas must
925	establish an advisory committee or use an existing advisory
926	committee that has formally expressed its intent to address
927	redevelopment of the specific brownfield area for the purpose of
928	improving public participation and receiving public comments on
929	rehabilitation and redevelopment of the brownfield area, future
930	land use, local employment opportunities, community safety, and
931	environmental justice. Such advisory committee should include
932	residents within or adjacent to the brownfield area, businesses
933	operating within the brownfield area, and others deemed
934	appropriate. The person responsible for brownfield site
935	rehabilitation must notify the advisory committee of the intent
936	to rehabilitate and redevelop the site before executing the
937	brownfield site rehabilitation agreement, and provide the
938	committee with a copy of the draft plan for site rehabilitation
939	which addresses elements required by subsection (5). This
940	includes disclosing potential reuse of the property as well as
941	site rehabilitation activities, if any, to be performed. The
942	advisory committee shall review the proposed redevelopment
943	agreement required pursuant to paragraph (5)(i) and provide
944	comments, if appropriate, to the board of the local government
945	with jurisdiction over the brownfield area. The advisory
946	committee must receive a copy of the executed brownfield site
947	rehabilitation agreement. When the person responsible for
948	brownfield site rehabilitation submits a site assessment report
949	or the technical document containing the proposed course of
950	action following site assessment to the department or the local
951	pollution control program for review, the person responsible for
952	brownfield site rehabilitation must hold a meeting or attend a
953	regularly scheduled meeting to inform the advisory committee of
954	the findings and recommendations in the site assessment report
955	or the technical document containing the proposed course of
956	action following site assessment.
957	(5)  The person responsible for brownfield site
958	rehabilitation must enter into a brownfield site rehabilitation
959	agreement with the department or an approved local pollution
960	control program if actual contamination exists at the brownfield
961	site. The brownfield site rehabilitation agreement must include:
962	(a)  A brownfield site rehabilitation schedule, including
963	milestones for completion of site rehabilitation tasks and
964	submittal of technical reports and rehabilitation plans as
965	agreed upon by the parties to the agreement;
966	(b)  A commitment to conduct site rehabilitation activities
967	under the observation of professional engineers or geologists
968	who are registered in accordance with the requirements of
969	chapter 471 or chapter 492, respectively. Submittals provided by
970	the person responsible for brownfield site rehabilitation must
971	be signed and sealed by a professional engineer registered under
972	chapter 471, or a professional geologist registered under
973	chapter 492, certifying that the submittal and associated work
974	comply with the law and rules of the department and those
975	governing the profession.  In addition, upon completion of the
976	approved remedial action, the department shall require a
977	professional engineer registered under chapter 471 or a
978	professional geologist registered under chapter 492 to certify
979	that the corrective action was, to the best of his or her
980	knowledge, completed in substantial conformance with the plans
981	and specifications approved by the department;
982	(c)  A commitment to conduct site rehabilitation in
983	accordance with department quality assurance rules;
984	(d)  A commitment to conduct site rehabilitation consistent
985	with state, federal, and local laws and consistent with the
986	brownfield site contamination cleanup criteria in s. 376.81,
987	including any applicable requirements for risk-based corrective
988	action;
989	(e)  Timeframes for the department's review of technical
990	reports and plans submitted in accordance with the agreement.
991	The department shall make every effort to adhere to established
992	agency goals for reasonable timeframes for review of such
993	documents;
994	(f)  A commitment to secure site access for the department
995	or approved local pollution control program to all brownfield
996	sites within the eligible brownfield area for activities
997	associated with site rehabilitation;
998	(g)  Other provisions that the person responsible for
999	brownfield site rehabilitation and the department agree upon,
1000	that are consistent with ss. 376.77-376.85, and that will
1001	improve or enhance the brownfield site rehabilitation process;
1002	(h)  A commitment to consider appropriate pollution
1003	prevention measures and to implement those that the person
1004	responsible for brownfield site rehabilitation determines are
1005	reasonable and cost-effective, taking into account the ultimate
1006	use or uses of the brownfield site.  Such measures may include
1007	improved inventory or production controls and procedures for
1008	preventing loss, spills, and leaks of hazardous waste and
1009	materials, and include goals for the reduction of releases of
1010	toxic materials; and
1011	(i)  Certification that an agreement exists between the
1012	person responsible for brownfield site rehabilitation and the
1013	local government with jurisdiction over the brownfield area.
1014	Such agreement shall contain terms for the redevelopment of the
1015	brownfield area.
1016	(6)  Any contractor performing site rehabilitation program
1017	tasks must demonstrate to the department that the contractor:
1018	(a)  Meets all certification and license requirements
1019	imposed by law; and
1020	(b)  Has obtained the necessary approvals for conducting
1021	sample collection and analyses pursuant to department rules.
1022	(7)  The contractor who is performing the majority of the
1023	site rehabilitation program tasks pursuant to a brownfield site
1024	rehabilitation agreement or supervising the performance of such
1025	tasks by licensed subcontractors in accordance with the
1026	provisions of s. 489.113(9) must certify to the department that
1027	the contractor:
1028	(a)  Complies with applicable OSHA regulations.
1029	(b)  Maintains workers' compensation insurance for all
1030	employees as required by the Florida Workers' Compensation Law.
1031	(c)  Maintains comprehensive general liability coverage
1032	with limits of not less than $1 million per occurrence and $2
1033	million general aggregate for bodily injury and property damage
1034	and comprehensive automobile liability coverage with limits of
1035	not less than $1 $2 million combined single limit. The
1036	contractor shall also maintain pollution liability coverage with
1037	limits of not less than $3 million aggregate for personal injury
1038	or death, $1 million per occurrence for personal injury or
1039	death, and $1 million per occurrence for property damage. The
1040	contractor's certificate of insurance shall name the state as an
1041	additional insured party.
1042	(d)  Maintains professional liability insurance of at least
1043	$1 million per claim and $1 million annual aggregate.
1044	(8)  Any professional engineer or geologist providing
1045	professional services relating to site rehabilitation program
1046	tasks must carry professional liability insurance with a
1047	coverage limit of at least $1 million.
1048	(9)  During the cleanup process, if the department or local
1049	program fails to complete review of a technical document within
1050	the timeframe specified in the brownfield site rehabilitation
1051	agreement, the person responsible for brownfield site
1052	rehabilitation may proceed to the next site rehabilitation task.
1053	However, the person responsible for brownfield site
1054	rehabilitation does so at its own risk and may be required by
1055	the department or local program to complete additional work on a
1056	previous task. Exceptions to this subsection include requests
1057	for "no further action," "monitoring only proposals," and
1058	feasibility studies, which must be approved prior to
1059	implementation.
1060	(10)  If the person responsible for brownfield site
1061	rehabilitation fails to comply with the brownfield site
1062	rehabilitation agreement, the department shall allow 90 days for
1063	the person responsible for brownfield site rehabilitation to
1064	return to compliance with the provision at issue or to negotiate
1065	a modification to the brownfield site rehabilitation agreement
1066	with the department for good cause shown. If an imminent hazard
1067	exists, the 90-day grace period shall not apply. If the project
1068	is not returned to compliance with the brownfield site
1069	rehabilitation agreement and a modification cannot be
1070	negotiated, the immunity provisions of s. 376.82 are revoked.
1071	(11)  The department is specifically authorized and
1072	encouraged to enter into delegation agreements with local
1073	pollution control programs approved under s. 403.182 to
1074	administer the brownfield program within their jurisdictions,
1075	thereby maximizing the integration of this process with the
1076	other local development processes needed to facilitate
1077	redevelopment of a brownfield area.  When determining whether a
1078	delegation pursuant to this subsection of all or part of the
1079	brownfields program to a local pollution control program is
1080	appropriate, the department shall consider the following. The
1081	local pollution control program must:
1082	(a)  Have and maintain the administrative organization,
1083	staff, and financial and other resources to effectively and
1084	efficiently implement and enforce the statutory requirements of
1085	the delegated brownfields program; and
1086	(b)  Provide for the enforcement of the requirements of the
1087	delegated brownfields program, and for notice and a right to
1088	challenge governmental action, by appropriate administrative and
1089	judicial process, which shall be specified in the delegation.
1090
1091	The local pollution control program shall not be delegated
1092	authority to take action on or to make decisions regarding any
1093	brownfield site on land owned by the local government.  Any
1094	delegation agreement entered into pursuant to this subsection
1095	shall contain such terms and conditions necessary to ensure the
1096	effective and efficient administration and enforcement of the
1097	statutory requirements of the brownfields program as established
1098	by the act and the relevant rules and other criteria of the
1099	department.
1100	(12)  Local governments are encouraged to use the full
1101	range of economic and tax incentives available to facilitate and
1102	promote the rehabilitation of brownfield areas, to help
1103	eliminate the public health and environmental hazards, and to
1104	promote the creation of jobs and economic development in these
1105	previously run-down, blighted, and underutilized areas.
1106	Section 8.  Subsection (1) of section 376.86, Florida
1107	Statutes, is amended to read:
1108	376.86  Brownfield Areas Loan Guarantee Program.--
1109	(1)  The Brownfield Areas Loan Guarantee Council is created
1110	to review and approve or deny by a majority vote of its
1111	membership, the situations and circumstances for participation
1112	in partnerships by agreements with local governments, financial
1113	institutions, and others associated with the redevelopment of
1114	brownfield areas pursuant to the Brownfields Redevelopment Act
1115	for a limited state guaranty of up to 5 years of loan guarantees
1116	or loan loss reserves issued pursuant to law. The limited state
1117	loan guaranty applies only to 50 10 percent of the primary
1118	lenders loans for redevelopment projects in brownfield areas. If
1119	the redevelopment project is for affordable housing, as defined
1120	in s. 420.0004(3), in a brownfield area, the limited state loan
1121	guaranty applies to 75 percent of the primary lender's loan. A
1122	limited state guaranty of private loans or a loan loss reserve
1123	is authorized for lenders licensed to operate in the state upon
1124	a determination by the council that such an arrangement would be
1125	in the public interest and the likelihood of the success of the
1126	loan is great.
1127	Section 9.  Sections 376.87 and 376.875, Florida Statutes,
1128	are repealed.
1129	Section 10.  Paragraph (f) of subsection (2) of section
1130	14.2015, Florida Statutes, is amended to read:
1131	14.2015  Office of Tourism, Trade, and Economic
1132	Development; creation; powers and duties.--
1133	(2)  The purpose of the Office of Tourism, Trade, and
1134	Economic Development is to assist the Governor in working with
1135	the Legislature, state agencies, business leaders, and economic
1136	development professionals to formulate and implement coherent
1137	and consistent policies and strategies designed to provide
1138	economic opportunities for all Floridians. To accomplish such
1139	purposes, the Office of Tourism, Trade, and Economic Development
1140	shall:
1141	(f)1.  Administer the Florida Enterprise Zone Act under ss.
1142	290.001-290.016, the community contribution tax credit program
1143	under ss. 220.183 and 624.5105, the tax refund program for
1144	qualified target industry businesses under s. 288.106, the tax-
1145	refund program for qualified defense contractors under s.
1146	288.1045, contracts for transportation projects under s.
1147	288.063, the sports franchise facility program under s.
1148	288.1162, the professional golf hall of fame facility program
1149	under s. 288.1168, the expedited permitting process under s.
1150	403.973, the Rural Community Development Revolving Loan Fund
1151	under s. 288.065, the Regional Rural Development Grants Program
1152	under s. 288.018, the Certified Capital Company Act under s.
1153	288.99, the Florida State Rural Development Council, the Rural
1154	Economic Development Initiative, and other programs that are
1155	specifically assigned to the office by law, by the
1156	appropriations process, or by the Governor. Notwithstanding any
1157	other provisions of law, the office may expend interest earned
1158	from the investment of program funds deposited in the Grants and
1159	Donations Trust Fund and the Brownfield Property Ownership
1160	Clearance Assistance Revolving Loan Trust Fund to contract for
1161	the administration of the programs, or portions of the programs,
1162	enumerated in this paragraph or assigned to the office by law,
1163	by the appropriations process, or by the Governor. Such
1164	expenditures shall be subject to review under chapter 216.
1165	2.  The office may enter into contracts in connection with
1166	the fulfillment of its duties concerning the Florida First
1167	Business Bond Pool under chapter 159, tax incentives under
1168	chapters 212 and 220, tax incentives under the Certified Capital
1169	Company Act in chapter 288, foreign offices under chapter 288,
1170	the Enterprise Zone program under chapter 290, the Seaport
1171	Employment Training program under chapter 311, the Florida
1172	Professional Sports Team License Plates under chapter 320,
1173	Spaceport Florida under chapter 331, Expedited Permitting under
1174	chapter 403, and in carrying out other functions that are
1175	specifically assigned to the office by law, by the
1176	appropriations process, or by the Governor.
1177	Section 11.  An amendment to any provision of chapter 199,
1178	Florida Statutes, contained in this act does not supersede a
1179	repeal of that provision contained in House Bill 209.
1180	Section 12.  This act shall take effect July 1, 2006.

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