Florida Senate - 2008 COMMITTEE AMENDMENT

Bill No. CS for SB 2018

166054

CHAMBER ACTION

Senate

Comm: RCS

4/22/2008

House

The Committee on General Government Appropriations (Bennett)

recommended the following amendment:

Senate Amendment (with title amendment)

Between line(s) 24 and 25,

insert:

Section 2. Paragraphs (a), (c), (g), and (i) of subsection

(1) and subsection (2) of section 220.1845, Florida Statutes, are

amended, and paragraphs (j) and (k) are added to subsection (1)

of that section, to read:

220.1845 Contaminated site rehabilitation tax credit.--

(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--

(a) A credit in the amount of 50 percent of the costs of

voluntary cleanup activity that is integral to site

rehabilitation at the following sites is available against any

tax due for a taxable year under this chapter:

1. A drycleaning-solvent-contaminated site eligible for

state-funded site rehabilitation under s. 376.3078(3);

2. A drycleaning-solvent-contaminated site at which site

rehabilitation cleanup is undertaken by the real property owner

pursuant to s. 376.3078(11), if the real property owner is not

also, and has never been, the owner or operator of the

drycleaning facility where the contamination exists; or

3. A brownfield site in a designated brownfield area under

s. 376.80.

used in any one year because of insufficient tax liability on the

part of the corporation, the unused amount may be carried forward

for up to a period not to exceed 5 years. The carryover credit

may be used in a subsequent year if when the tax imposed by this

chapter for that year exceeds the credit for which the

corporation is eligible in that year under this section after

applying the other credits and unused carryovers in the order

provided by s. 220.02(8). Five years after the date a credit is

granted under this section, such credit expires and may not be

used. However, If during the 5-year period the credit is

transferred, in whole or in part, pursuant to paragraph (g), each

transferee has 5 years after the date of transfer to use its

credit.

(g)1. Tax credits that may be available under this section

to an entity eligible under s. 376.30781 may be transferred after

a merger or acquisition to the surviving or acquiring entity and

used in the same manner and with the same limitations.

2. The entity or its surviving or acquiring entity as

described in subparagraph 1., may transfer any unused credit in

whole or in units of at least no less than 25 percent of the

remaining credit. The entity acquiring such credit may use it in

the same manner and with the same limitation as described in this

section. Such transferred credits may not be transferred again

although they may succeed to a surviving or acquiring entity

subject to the same conditions and limitations as described in

this section.

3. If In the event the credit provided for under this

section is reduced due to either as a result of a determination

by the Department of Environmental Protection or an examination

or audit by the Department of Revenue, the such tax deficiency

shall be recovered from the first entity, or the surviving or

acquiring entity that, to have claimed the such credit up to the

amount of credit taken. Any subsequent deficiencies shall be

assessed against the any entity acquiring and claiming the such

credit, or in the case of multiple succeeding entities in the

order of credit succession.

(i) In order to encourage the construction of housing that

meets the definition of affordable provided in s. 420.0004(3), an

applicant for the tax credit may claim an additional 25 percent

of the total site rehabilitation costs that are eligible for tax

credits under this section, not to exceed $500,000. In order to

receive this additional tax credit, the applicant must provide a

certification letter from the Florida Housing Finance

Corporation, the local housing authority, or other governmental

agency that is a party to the use agreement, indicating that the

construction on the brownfield site is complete, the brownfield

site has received a certificate of occupancy, and the brownfield

site has a properly recorded instrument that limits the use of

the property to housing that meets the definition of affordable

provided in s. 420.0004(3).

(j) In order to encourage the redevelopment of a brownfield

site, as defined in the brownfield site rehabilitation agreement,

which is hindered by the presence of solid waste, as defined in

s. 403.703, a tax credit applicant, or multiple tax credit

applicants working jointly to clean up a single brownfield site,

may also claim costs required to address solid waste removal as

defined in this paragraph in accordance with rules of the

Department of Environmental Protection. Multiple tax credit

applicants shall be granted tax credits in the same proportion as

each applicant's contribution to payment of solid waste removal

costs. These costs are eligible for a tax credit provided the

applicant submits an affidavit stating that, after consultation

with appropriate local government officials and the Department of

Environmental Protection, to the best of the applicant's

knowledge according to such consultation and available historical

records, the brownfield site was never operated as a permitted

solid waste disposal area or was never operated for monetary

compensation and the applicant submits all other documentation

and certifications required by this section. Under this section,

wherever reference is made to "site rehabilitation," the

Department of Environmental Protection shall instead consider

whether or not the costs claimed are for solid waste removal. Tax

100

credit applications claiming costs pursuant to this paragraph

101

shall not be subject to the calendar-year limitation and January

102

31 annual application deadline, and the Department of

103

Environmental Protection shall accept a one-time application

104

filed subsequent to the completion by the tax credit applicant of

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the applicable requirements listed in this section. A tax credit

106

applicant may claim 50 percent of the cost for solid waste

107

removal, not to exceed $500,000, after the applicant has

108

determined solid waste removal is completed for the brownfield

109

site. A solid waste removal tax credit application may be filed

110

only once per brownfield site. For the purposes of this section,

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the term:

112

1. "Solid waste disposal area" means a landfill, dump, or

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other area where solid waste has been disposed of.

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2. "Monetary compensation" means the fees that were charged

115

or the assessments that were levied for the disposal of solid

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waste at a solid waste disposal area.

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3. "Solid waste removal" means removal of solid waste from

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the land surface or excavation of solid waste from below the land

119

surface and removal of the solid waste from the brownfield site.

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The term also includes:

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a. Transportation of solid waste to a licensed or exempt

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solid waste management facility or to a temporary storage area.

123

b. Sorting or screening of solid waste prior to removal

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from the site.

125

c. Deposition of solid waste at a permitted or exempt solid

126

waste management facility, whether the solid waste is disposed of

127

or recycled.

128

(k) In order to encourage the construction and operation of

129

a new health care facility as defined in s. 408.032 or s. 408.07,

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or a health care provider as defined in s. 408.07 or s. 408.7056,

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on a brownfield site, an applicant for a tax credit may claim an

132

additional 25 percent of the total site rehabilitation costs, not

133

to exceed $500,000, if the applicant meets the requirements of

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this paragraph. In order to receive this additional tax credit,

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the applicant must provide documentation indicating that the

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construction of the health care facility or health care provider

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by the applicant on the brownfield site has received a

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certificate of occupancy or a license or certificate has been

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issued for the operation of the health care facility or health

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care provider.

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(2) FILING REQUIREMENTS.--Any corporation that wishes to

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obtain credit under this section must submit with its return a

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tax credit certificate approving partial tax credits issued by

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the Department of Environmental Protection under s. 376.30781.

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Section 3. Section 376.30781, Florida Statutes, is amended

146

to read:

147

376.30781 Partial Tax credits for rehabilitation of

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drycleaning-solvent-contaminated sites and brownfield sites in

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designated brownfield areas; application process; rulemaking

150

authority; revocation authority.--

151

(1) The Legislature finds that:

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(a) To facilitate property transactions and economic growth

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and development, it is in the state's interest of the state to

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encourage the cleanup, at the earliest possible time, of

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drycleaning-solvent-contaminated sites and brownfield sites in

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designated brownfield areas.

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(b) It is the intent of the Legislature to encourage the

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voluntary cleanup of drycleaning-solvent-contaminated sites and

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brownfield sites in designated brownfield areas by providing a

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partial tax credit for the restoration of such property in

161

specified circumstances.

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(2) Notwithstanding the requirements of subsection

163

paragraph (5)(a), tax credits allowed pursuant to s. 220.1845 are

164

available for any site rehabilitation or solid waste removal

165

conducted during the calendar year in which the applicable

166

voluntary cleanup agreement or brownfield site rehabilitation

167

agreement is executed, even if the site rehabilitation or solid

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waste removal is conducted prior to the execution of that

169

agreement or the designation of the brownfield area.

170

(3)(a) A credit in the amount of 50 percent of the costs of

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voluntary cleanup activity that is integral to site

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rehabilitation at the following sites is allowed pursuant to s.

173

220.1845:

174

1. A drycleaning-solvent-contaminated site eligible for

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state-funded site rehabilitation under s. 376.3078(3);

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2. A drycleaning-solvent-contaminated site at which site

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rehabilitation cleanup is undertaken by the real property owner

178

pursuant to s. 376.3078(11), if the real property owner is not

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also, and has never been, the owner or operator of the

180

drycleaning facility where the contamination exists; or

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3. A brownfield site in a designated brownfield area under

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s. 376.80.

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(b) A tax credit applicant, or multiple tax credit

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applicants working jointly to clean up a single site, may not

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receive be granted more than $500,000 per year in tax credits for

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each site voluntarily rehabilitated. Multiple tax credit

187

applicants shall be granted tax credits in the same proportion as

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each applicant's their contribution to payment of site

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rehabilitation cleanup costs. Tax credits are available only for

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site rehabilitation conducted during the calendar year for which

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the tax credit application is submitted. For purposes of this

192

section, the term "integral to site rehabilitation" means work

193

that is necessary to implement the requirements of chapter 62-785

194

or chapter 62-782, Florida Administrative Code.

195

196

at contaminated sites that are being voluntarily cleaned up and

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that are eligible for a tax credit under this section, the tax

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credit applicant may claim an additional 25 percent of the total

199

site rehabilitation cleanup costs, not to exceed $500,000, in the

200

final year of cleanup as evidenced by the Department of

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Environmental Protection issuing a "No Further Action" order for

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that site.

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(d) In order to encourage the construction of housing that

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meets the definition of affordable provided in s. 420.0004(3), an

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applicant for the tax credit may claim an additional 25 percent

206

of the total site rehabilitation costs that are eligible for tax

207

credits under this section, not to exceed $500,000. In order To

208

receive this additional tax credit, the applicant must provide a

209

certification letter from the Florida Housing Finance

210

Corporation, the local housing authority, or other governmental

211

agency that is a party to the use agreement, indicating that the

212

construction on the brownfield site is complete, the brownfield

213

site has received a certificate of occupancy, and the brownfield

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site has a properly recorded instrument that limits the use of

215

the property to housing that meets the definition of affordable

216

provided in s. 420.0004(3). Notwithstanding the limitation that

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only one application may shall be submitted each year for each

218

site, an application for the additional credit provided for in

219

this paragraph shall be submitted after as soon as all

220

requirements to obtain the this additional tax credit have been

221

met.

222

(e) In order Notwithstanding the restrictions in this

223

section that limit tax credit eligibility to costs that are

224

integral to site rehabilitation, to encourage the redevelopment

225

of a brownfield site, as defined in the brownfield site

226

rehabilitation agreement, properties in designated brownfield

227

areas which is that are hindered by the presence of solid waste,

228

as defined in s. 403.703, costs related to solid waste removal

229

may also be claimed under this section. A tax credit applicant,

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or multiple tax credit applicants working jointly to clean up a

231

single brownfield site, may also claim costs to address the solid

232

waste removal as defined in this paragraph, but only those costs

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to remove, transport, and dispose of solid waste in accordance

234

with department rules. Multiple tax credit applicants shall be

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granted tax credits in the same proportion as each applicant's

236

contribution to payment of solid waste removal costs. These costs

237

are eligible for a tax credit provided the applicant submits an

238

affidavit stating that, after consultation with appropriate local

239

government officials and the department, to the best of the

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applicant's knowledge based upon such consultation and available

241

historical records, the brownfield site was never operated as a

242

permitted solid waste disposal area or was never operated

243

landfill or dump site for monetary compensation, and the

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applicant submits all other documentation and certifications

245

required by this section. In this section, where reference is

246

made to "site rehabilitation," the department shall instead

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consider whether the costs claimed are for solid waste removal,

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transportation, and disposal of solid waste. Tax credit

249

applications claiming costs pursuant to this paragraph shall not

250

be subject to the calendar-year limitation and January 31 15

251

annual application deadline, and the department shall accept a

252

one-time application filed subsequent to the completion by the

253

tax credit applicant of the applicable requirements listed in

254

this subsection paragraph. A tax credit applicant may claim 50

255

percent of the costs for solid waste removal, not to exceed

256

$500,000, after the applicant has determined solid waste removal

257

is completed for the brownfield site. A solid waste removal tax

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credit application may be filed only once per brownfield site.

259

For the purposes of this section, the term:

260

1. "Solid waste disposal area" means a landfill, dump, or

261

other area where solid waste has been disposed of.

262

2. "Monetary compensation" means the fees that were charged

263

or the assessments that were levied for the disposal of solid

264

waste at a solid waste disposal area.

265

3. "Solid waste removal" means removal of solid waste from

266

the land surface or excavation of solid waste from below the land

267

surface and removal of the solid waste from the brownfield site.

268

The term also includes:

269

a. Transportation of solid waste to a licensed or exempt

270

solid waste management facility or to a temporary storage area.

271

b. Sorting or screening of solid waste prior to removal

272

from the site.

273

c. Deposition of solid waste at a permitted or exempt solid

274

waste management facility, whether the solid waste is disposed of

275

or recycled.

276

(f) In order to encourage the construction and operation of

277

a new health care facility or a health care provider, as defined

278

in s. 408.032, s. 408.07, or s. 408.7056, on a brownfield site,

279

an applicant for a tax credit may claim an additional 25 percent

280

of the total site rehabilitation costs, not to exceed $500,000,

281

if the applicant meets the requirements of this paragraph. In

282

order to receive this additional tax credit, the applicant must

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provide documentation indicating that the construction of the

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health care facility or health care provider by the applicant on

285

the brownfield site has received a certificate of occupancy or a

286

license or certificate has been issued for the operation of the

287

health care facility or health care provider.

288

(4) The Department of Environmental Protection is shall be

289

responsible for allocating the tax credits provided for in s.

290

220.1845, which may not to exceed a total of $2 million in tax

291

credits annually.

292

(5) To claim the credit for site rehabilitation or solid

293

waste removal conducted during the current calendar year, each

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tax credit applicant must apply to the Department of

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Environmental Protection for an allocation of the $2 million

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annual credit by filing a tax credit application with the

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Division of Waste Management January 15 of the following year on

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a form developed by the Department of Environmental Protection in

299

cooperation with the Department of Revenue. The form shall

300

include an affidavit from each tax credit applicant certifying

301

that all information contained in the application, including all

302

records of costs incurred and claimed in the tax credit

303

application, are true and correct. If the application is

304

submitted pursuant to subparagraph (3)(a)2., the form must

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include an affidavit signed by the real property owner stating

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that it is not, and has never been, the owner or operator of the

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drycleaning facility where the contamination exists. Approval of

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partial tax credits must be accomplished on a first-come, first-

309

served basis based upon the date and time complete applications

310

are received by the Division of Waste Management, subject to the

311

limitations of subsection (14). A tax credit applicant shall

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submit only one complete application per site for each calendar

313

year's site rehabilitation costs. Incomplete placeholder

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applications shall not be accepted and will not secure a place in

315

the first-come, first-served application line. To be eligible for

316

a tax credit, the tax credit applicant must:

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(a) For site rehabilitation tax credits, have entered into

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a voluntary cleanup agreement with the Department of

319

Environmental Protection for a drycleaning-solvent-contaminated

320

site or a Brownfield Site Rehabilitation Agreement, as

321

applicable,; and have paid all deductibles pursuant to s.

322

376.3078(3)(e) for eligible drycleaning-solvent-cleanup program

323

sites, as applicable. A site rehabilitation tax credit applicant

324

must submit only a single completed application per site for each

325

calendar year's site rehabilitation costs. A site rehabilitation

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application must be received by the Division of Waste Management

327

of the Department of Environmental Protection by January 31 of

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the year after the calendar year for which site rehabilitation

329

costs are being claimed in a tax credit application.

330

(b) For solid waste removal tax credits, have entered into

331

a brownfield site rehabilitation agreement with the Department of

332

Environmental Protection. A solid waste removal tax credit

333

applicant must submit only a single complete application per

334

brownfield site, as defined in the brownfield site rehabilitation

335

agreement, for solid waste removal costs. A solid waste removal

336

tax credit application must be received by the Division of Waste

337

Management of the Department of Environmental Protection

338

subsequent to the completion of the requirements listed in

339

paragraph (3)(e) Have paid all deductibles pursuant to s.

340

376.3078(3)(e) for eligible drycleaning-solvent-cleanup program

341

sites.

342

(6) To obtain the tax credit certificate, a tax credit

343

applicant must annually file an application for certification,

344

which must be received by the Division of Waste Management of the

345

Department of Environmental Protection by January 15 of the year

346

following the calendar year for which site rehabilitation costs

347

are being claimed in a tax credit application. the tax credit

348

applicant must provide all pertinent information requested on the

349

tax credit application form, including, at a minimum, the name

350

and address of the tax credit applicant and the address and

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tracking identification number of the eligible site. Along with

352

the tax credit application form, the tax credit applicant must

353

submit the following:

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(a) A nonrefundable review fee of $250 made payable to the

355

Water Quality Assurance Trust Fund to cover the administrative

356

costs associated with the department's review of the tax credit

357

application;

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(b) Copies of documents that describe the goods or services

359

and associated costs being claimed that were integral to site

360

rehabilitation as defined in s. 376.301 or s. 376.79 or were for

361

solid waste removal as defined in this section during the time

362

period covered by the application. Such documents must include

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contractual records that describe the scope of work performed,

364

payment requests that describe the goods or services provided,

365

and payment records involving actual costs incurred and paid.

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Such documentation must be sufficient to demonstrate a link

367

between the contractual records, the payment requests, and the

368

payment records for the time period covered by the application

369

contracts and documentation of contract negotiations, accounts,

370

invoices, sales tickets, or other payment records from purchases,

371

sales, leases, or other transactions involving actual costs

372

incurred for that tax year related to site rehabilitation, as

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that term is defined in ss. 376.301 and 376.79;

374

375

paragraph (b) has been reviewed and verified by an independent

376

certified public accountant in accordance with standards

377

established by the American Institute of Certified Public

378

Accountants. Specifically, a certified public accountant's report

379

must be submitted and the certified public accountant must attest

380

to the accuracy and validity of the costs incurred and paid

381

during the time period covered in the application by conducting

382

an independent review of the data presented by the tax credit

383

applicant. Accuracy and validity of costs incurred and paid shall

384

would be determined after once the level of effort is was

385

certified by an appropriate professional registered in this state

386

in each contributing technical discipline. The certified public

387

accountant's report must would also attest that the costs

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included in the application form are not duplicated within the

389

application. A copy of the accountant's report shall be submitted

390

to the Department of Environmental Protection in addition to the

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accountant's certification form in with the tax credit

392

application; and

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(d) A certification form stating that site rehabilitation

394

activities associated with the documentation submitted pursuant

395

to paragraph (b) have been conducted under the observation of,

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and related technical documents have been signed and sealed by,

397

an appropriate professional registered in this state in each

398

contributing technical discipline. The certification form shall

399

be signed and sealed by the appropriate registered professionals

400

stating that the costs incurred were integral, necessary, and

401

required for site rehabilitation, as that term is defined in ss.

402

376.301 and 376.79. If the scope of solid waste removal

403

activities does not require oversight by a registered technical

404

professional in this state, such certification form is not

405

required as part of the tax credit application.

406

(7) The certified public accountant and appropriate

407

registered professionals submitting forms as part of a tax credit

408

application must verify such forms by completing and signing the

409

appropriate certifications included as part of the application

410

form. Verification shall must be accomplished as provided in s.

411

92.525(1)(b) and subject to the provisions of s. 92.525(3).

412

(8) The Department of Environmental Protection shall review

413

the tax credit application and any supplemental documentation

414

that the tax credit applicant may submit prior to the annual

415

application deadline, if applicable, for completeness and

416

eligibility, as follows:

417

(a) To be In order to have the application considered

418

complete, the review must verify for the purpose of verifying

419

that the tax credit applicant has met the appropriate qualifying

420

criteria in subsections (3) and (5), and has submitted a

421

completed application form, and has addressed each of the

422

categories of submittals all required documentation listed in

423

subsection (6). Upon verification that the tax credit applicant

424

has met such completeness these requirements, the tax credit

425

application secures a place in the first-come, first-served

426

application line. If the department determines that an

427

application is incomplete, the department shall notify the

428

applicant in writing and the applicant shall have 30 days after

429

receiving such notification to correct any deficiency. Upon

430

timely correction of any deficiencies, the tax credit application

431

secures a place in the first-come, first-served application line.

432

Tax credit applications may not be altered to claim additional

433

costs during this time.

434

(b) In order to have costs considered eligible, a review of

435

the complete application shall be performed to verify that the

436

work claimed was integral to site rehabilitation or was for solid

437

waste removal, that the work claimed was performed in the

438

applicable timeframe, and that the costs claimed were properly

439

documented. Upon verification, the department shall issue a

440

written decision granting eligibility for partial tax credits (a

441

tax credit certificate). Complete tax credit applications shall

442

be reviewed for eligible costs in conjunction with in the amount

443

of 50 percent of the total costs claimed, subject to the $500,000

444

limitation, for the calendar year for which the tax credit

445

application is submitted based on the report of the certified

446

public accountant and the certifications from the appropriate

447

registered technical professionals, as applicable.

448

(9) On or before May 1 March 31, the Department of

449

Environmental Protection shall inform each eligible tax credit

450

applicant that is subject to the January 31 annual application

451

deadline of the applicant's eligibility status and of the amount

452

of any its partial tax credit due. The department shall and

453

provide each eligible tax credit applicant with a tax credit

454

certificate that must be submitted with its tax return to the

455

Department of Revenue to claim the tax credit or be transferred

456

pursuant to s. 220.1845(1)(g)(h). The May 1 deadline for annual

457

site rehabilitation tax credit certificate awards shall not apply

458

to any tax credit application for which the department has issued

459

a notice of deficiency pursuant to subsection (8). The department

460

shall respond within 90 days after receiving a response from the

461

tax credit applicant to such a notice of deficiency. Credits may

462

will not result in the payment of refunds if total credits exceed

463

the amount of tax owed.

464

(10) For solid waste removal, new health care facility or

465

health care provider, and affordable housing tax credit

466

applications, the Department of Environmental Protection shall

467

inform the applicant of the department's determination within 90

468

days after the application is deemed complete. Each eligible tax

469

credit applicant shall be informed of the amount of its tax

470

credit and provided with a tax credit certificate that must be

471

submitted with its tax return to the Department of Revenue to

472

claim the tax credit or be transferred pursuant to s.

473

220.1845(1)(g). Credits may not result in the payment of refunds

474

if total credits exceed the amount of tax owed.

475

(11)(10) If a tax credit applicant does not receive a tax

476

credit allocation due to an exhaustion of the $2 million annual

477

tax credit authorization, such application will then be included

478

in the same first-come, first-served order in the next year's

479

annual tax credit allocation, if any, based on the prior year

480

application.

481

(12)(11) The Department of Environmental Protection may

482

adopt rules to prescribe the necessary forms required to claim

483

tax credits under this section and to provide the administrative

484

guidelines and procedures required to administer this section.

485

(13)(12) The Department of Environmental Protection may

486

revoke or modify any written decision granting eligibility for

487

partial tax credits under this section if it is discovered that

488

the tax credit applicant submitted any false statement,

489

representation, or certification in any application, record,

490

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

491

partial tax credits under this section. The Department of

492

Environmental Protection shall immediately notify the Department

493

of Revenue of any revoked or modified orders affecting previously

494

granted partial tax credits. Additionally, the tax credit

495

applicant must notify the Department of Revenue of any change in

496

its tax credit claimed.

497

(14)(a)(13) A tax credit applicant who receives state-

498

funded site rehabilitation under s. 376.3078(3) for

499

rehabilitation of a drycleaning-solvent-contaminated site is

500

ineligible to receive a tax credit under s. 220.1845 for costs

501

incurred by the tax credit applicant in conjunction with the

502

rehabilitation of that site during the same time period that

503

state-administered site rehabilitation was underway.

504

(b) Tax credits for site rehabilitation awarded pursuant to

505

paragraphs (3)(b)-(d) and (f) are additive, but at no time shall

506

the total tax credit award for site rehabilitation exceed 100

507

percent of the costs incurred and paid by an applicant.

508

509

both eligible site rehabilitation costs and eligible solid waste

510

removal costs provided the costs for any given activity are not

511

claimed for both site rehabilitation and solid waste removal such

512

that the same costs are claimed twice.

513

(d) For purposes of this subsection, costs incurred that

514

are not considered integral to site rehabilitation include, but

515

are not limited to, brownfield area designation costs and tax

516

credit application preparation and submittal costs.

517

(e) If the department notifies an applicant pursuant to

518

subsection (9) that any claimed costs are ineligible, those costs

519

may not be allocated and applied to the annual tax credit

520

authorization, and any disputed costs may not delay the

521

application processing or award for subsequent eligible tax

522

credit applicants in the first-come, first-served application

523

line. However, if the department subsequently agrees to award tax

524

credits on any amount that was disputed, the department shall do

525

so based upon the first-come, first-served application line

526

determined by the applicant's original completeness date and

527

time, provided there is any tax credit authorization available.

528

If a tax credit applicant does not receive an award for the

529

disputed costs due to an exhaustion of the annual tax credit

530

authorization, such subsequent tax credit award shall be included

531

in the same first-come, first-served order in the next year's

532

annual tax credit allocation, if any, based upon the applicant's

533

original completeness date and time.

534

Section 4. Section 376.77, Florida Statutes, is amended to

535

read:

536

376.77 Short title.--Sections 376.77-376.86 376.77-376.85

537

may be cited as the "Brownfields Redevelopment Act."

538

Section 5. Subsections (6), (8), (10), (11), (12), and (17)

539

of section 376.79, Florida Statutes, are amended to read:

540

376.79 Definitions relating to Brownfields Redevelopment

541

Act.--As used in ss. 376.77-376.86 376.77-376.85, the term:

542

(6) "Contaminated site" means any contiguous land,

543

sediment, surface water, or groundwater areas that contain

544

contaminants that may be harmful to human health or the

545

environment.

546

(8) "Engineering controls" means modifications to a site to

547

reduce or eliminate the potential for exposure to chemicals of

548

concern from petroleum products, drycleaning solvents, or other

549

contaminants. Such modifications may include, but are not limited

550

to, physical or hydraulic control measures, capping, point of use

551

treatments, or slurry walls.

552

(10) "Institutional controls" means the restriction on use

553

of or access to a site to eliminate or minimize exposure to

554

chemicals of concern from petroleum products, drycleaning

555

solvents, or other contaminants. Such restrictions may include,

556

but are not limited to, deed restrictions, restrictive covenants,

557

or conservation easements.

558

(11) "Local pollution control program" means a local

559

pollution control program that has received delegated authority

560

from the Department of Environmental Protection under ss.

561

376.80(9)(11) and 403.182.

562

(12) "Natural attenuation" means a verifiable approach to

563

site rehabilitation that which allows natural processes to

564

contain the spread of contamination and reduce the concentrations

565

of contaminants in contaminated groundwater and soil. Natural

566

attenuation processes may include sorption, biodegradation,

567

chemical reactions with subsurface materials, diffusion,

568

dispersion, and volatilization.

569

(17) "Site rehabilitation" means the assessment of site

570

contamination and the remediation activities that reduce the

571

levels of contaminants at a site through accepted treatment

572

methods to meet the cleanup target levels established for that

573

site. For purposes of sites subject to the Resource Conservation

574

and Recovery Act, as amended, the term includes removal,

575

decontamination, and corrective action concerning releases of

576

hazardous substances.

577

Section 6. Section 376.80, Florida Statutes, is amended to

578

read:

579

376.80 Brownfield program administration process.--

580

(1) A local government with jurisdiction over the

581

brownfield area must notify the department of its decision to

582

designate a brownfield area for rehabilitation for the purposes

583

of ss. 376.77-376.86 376.77-376.85. The notification must include

584

a resolution, by the local government body, to which is attached

585

a map adequate to clearly delineate exactly which parcels are to

586

be included in the brownfield area or alternatively a less-

587

detailed map accompanied by a detailed legal description of the

588

brownfield area. If a property owner within the area proposed for

589

designation by the local government requests in writing to have

590

his or her property removed from the proposed designation, the

591

local government shall grant the request. For municipalities, the

592

governing body shall adopt the resolution in accordance with the

593

procedures outlined in s. 166.041, except that the notice for the

594

public hearings on the proposed resolution must be in the form

595

established in s. 166.041(3)(c)2. For counties, the governing

596

body shall adopt the resolution in accordance with the procedures

597

outlined in s. 125.66, except that the notice for the public

598

hearings on the proposed resolution shall be in the form

599

established in s. 125.66(4)(b)2.

600

(2)(a) If a local government proposes to designate a

601

brownfield area that is outside community redevelopment areas,

602

enterprise zones, empowerment zones, closed military bases, or

603

designated brownfield pilot project areas, the local government

604

shall adopt the resolution and must conduct the public hearings

605

in accordance with the requirements of subsection (1), except

606

that at least one of the required public hearings shall be

607

conducted as close as reasonably practicable to hearing in the

608

area to be designated to provide an opportunity for public input

609

on the size of the area, the objectives for rehabilitation, job

610

opportunities and economic developments anticipated, neighborhood

611

residents' considerations, and other relevant local concerns.

612

Notice of the public hearing must be made in a newspaper of

613

general circulation in the area and the notice must be at least

614

16 square inches in size, must be in ethnic newspapers or local

615

community bulletins, must be posted in the affected area, and

616

must be announced at a scheduled meeting of the local governing

617

body before the actual public hearing. In determining the areas

618

to be designated, the local government must consider:

619

1. Whether the brownfield area warrants economic

620

development and has a reasonable potential for such activities;

621

2. Whether the proposed area to be designated represents a

622

reasonably focused approach and is not overly large in geographic

623

coverage;

624

3. Whether the area has potential to interest the private

625

sector in participating in rehabilitation; and

626

4. Whether the area contains sites or parts of sites

627

suitable for limited recreational open space, cultural, or

628

historical preservation purposes.

629

(b) A local government shall designate a brownfield area

630

under the provisions of this act provided that:

631

1. A person who owns or controls a potential brownfield

632

site is requesting the designation and has agreed to rehabilitate

633

and redevelop the brownfield site;

634

2. The rehabilitation and redevelopment of the proposed

635

brownfield site will result in economic productivity of the area,

636

along with the creation of at least 5 new permanent jobs at the

637

brownfield site that which are full-time equivalent positions not

638

associated with the implementation of the brownfield site

639

rehabilitation agreement and that which are not associated with

640

redevelopment project demolition or construction activities

641

pursuant to the redevelopment of the proposed brownfield site or

642

area agreement required under paragraph (5)(i). However, the job

643

creation requirement shall not apply to the rehabilitation and

644

redevelopment of a brownfield site that will provide affordable

645

housing as defined in s. 420.0004(3) or the creation of

646

recreational areas, conservation areas, or parks;

647

3. The redevelopment of the proposed brownfield site is

648

consistent with the local comprehensive plan and is a permittable

649

use under the applicable local land development regulations;

650

4. Notice of the proposed rehabilitation of the brownfield

651

area has been provided to neighbors and nearby residents of the

652

proposed area to be designated, and the person proposing the area

653

for designation has afforded to those receiving notice the

654

opportunity for comments and suggestions about rehabilitation.

655

Notice pursuant to this subparagraph subsection must be made in a

656

newspaper of general circulation in the area, at least 16 square

657

inches in size, and the notice must be posted in the affected

658

area; and

659

5. The person proposing the area for designation has

660

provided reasonable assurance that he or she has sufficient

661

financial resources to implement and complete the rehabilitation

662

agreement and redevelopment of the brownfield site plan.

663

664

identification of a person responsible for brownfield site

665

rehabilitation simply entitles the identified person to negotiate

666

a brownfield site rehabilitation agreement with the department or

667

approved local pollution control program.

668

(3) When there is a person responsible for brownfield site

669

rehabilitation, the local government must notify the department

670

of the identity of that person. If the agency or person who will

671

be responsible for the coordination changes during the approval

672

process specified in subsections (4), (5), and (6), the

673

department or the affected approved local pollution control

674

program must notify the affected local government when the change

675

occurs.

676

(4) Local governments or persons responsible for

677

rehabilitation and redevelopment of brownfield areas must

678

establish an advisory committee or use an existing advisory

679

committee that has formally expressed its intent to address

680

redevelopment of the specific brownfield area for the purpose of

681

improving public participation and receiving public comments on

682

rehabilitation and redevelopment of the brownfield area, future

683

land use, local employment opportunities, community safety, and

684

environmental justice. Such advisory committee should include

685

residents within or adjacent to the brownfield area, businesses

686

operating within the brownfield area, and others deemed

687

appropriate. The person responsible for brownfield site

688

rehabilitation must notify the advisory committee of the intent

689

to rehabilitate and redevelop the site before executing the

690

brownfield site rehabilitation agreement, and provide the

691

committee with a copy of the draft plan for site rehabilitation

692

which addresses elements required by subsection (5). This

693

includes disclosing potential reuse of the property as well as

694

site rehabilitation activities, if any, to be performed. The

695

advisory committee shall review any the proposed redevelopment

696

agreements prepared agreement required pursuant to paragraph

697

(5)(i) and provide comments, if appropriate, to the board of the

698

local government with jurisdiction over the brownfield area. The

699

advisory committee must receive a copy of the executed brownfield

700

site rehabilitation agreement. When the person responsible for

701

brownfield site rehabilitation submits a site assessment report

702

or the technical document containing the proposed course of

703

action following site assessment to the department or the local

704

pollution control program for review, the person responsible for

705

brownfield site rehabilitation must hold a meeting or attend a

706

regularly scheduled meeting to inform the advisory committee of

707

the findings and recommendations in the site assessment report or

708

the technical document containing the proposed course of action

709

following site assessment.

710

(5) The person responsible for brownfield site

711

rehabilitation must enter into a brownfield site rehabilitation

712

agreement with the department or an approved local pollution

713

control program if actual contamination exists at the brownfield

714

site. The brownfield site rehabilitation agreement must include:

715

(a) A brownfield site rehabilitation schedule, including

716

milestones for completion of site rehabilitation tasks and

717

submittal of technical reports and rehabilitation plans as agreed

718

upon by the parties to the agreement.;

719

(b) A commitment to conduct site rehabilitation activities

720

under the observation of professional engineers or geologists who

721

are registered in accordance with the requirements of chapter 471

722

or chapter 492, respectively. Submittals provided by the person

723

responsible for brownfield site rehabilitation must be signed and

724

sealed by a professional engineer registered under chapter 471,

725

or a professional geologist registered under chapter 492,

726

certifying that the submittal and associated work comply with the

727

law and rules of the department and those governing the

728

profession. In addition, upon completion of the approved remedial

729

action, the department shall require a professional engineer

730

registered under chapter 471 or a professional geologist

731

registered under chapter 492 to certify that the corrective

732

action was, to the best of his or her knowledge, completed in

733

substantial conformance with the plans and specifications

734

approved by the department.;

735

736

accordance with department quality assurance rules.;

737

(d) A commitment to conduct site rehabilitation consistent

738

with state, federal, and local laws and consistent with the

739

brownfield site contamination cleanup criteria in s. 376.81,

740

including any applicable requirements for risk-based corrective

741

action.;

742

(e) Timeframes for the department's review of technical

743

reports and plans submitted in accordance with the agreement. The

744

department shall make every effort to adhere to established

745

agency goals for reasonable timeframes for review of such

746

documents.;

747

(f) A commitment to secure site access for the department

748

or approved local pollution control program to all brownfield

749

sites within the eligible brownfield area for activities

750

associated with site rehabilitation.;

751

(g) Other provisions that the person responsible for

752

brownfield site rehabilitation and the department agree upon,

753

that are consistent with ss. 376.77-376.86 376.77-376.85, and

754

that will improve or enhance the brownfield site rehabilitation

755

process.;

756

(h) A commitment to consider appropriate pollution

757

prevention measures and to implement those that the person

758

responsible for brownfield site rehabilitation determines are

759

reasonable and cost-effective, taking into account the ultimate

760

use or uses of the brownfield site. Such measures may include

761

improved inventory or production controls and procedures for

762

preventing loss, spills, and leaks of hazardous waste and

763

materials, and include goals for the reduction of releases of

764

toxic materials.; and

765

(i) Certification that an agreement exists between the

766

person responsible for brownfield site rehabilitation has

767

consulted with and the local government with jurisdiction over

768

the brownfield area about the proposed redevelopment of the

769

brownfield site, that the local government is in agreement with

770

or approves the proposed redevelopment, and that the proposed

771

redevelopment complies with applicable laws and requirements for

772

such redevelopment. Certification shall be accomplished by

773

referencing or providing a legally recorded or officially

774

approved land use or site plan, a development order or approval,

775

a building permit, or a similar official document issued by the

776

local government that reflects the local government's approval of

777

proposed redevelopment of the brownfield site; providing a copy

778

of the local government resolution designating the brownfield

779

area that contains the proposed redevelopment of the brownfield

780

site; or providing a letter from the local government that

781

describes the proposed redevelopment of the brownfield site and

782

expresses the local government's agreement with or approval of

783

the proposed redevelopment. Such agreement shall contain terms

784

for the redevelopment of the brownfield area.

785

(6) Any contractor performing site rehabilitation program

786

tasks must demonstrate to the department that the contractor:

787

(a) Meets all certification and license requirements

788

imposed by law; and

789

(b) Will conduct Has obtained the necessary approvals for

790

conducting sample collection and analyses pursuant to department

791

rules.

792

(7) The contractor who is performing the majority of the

793

site rehabilitation program tasks pursuant to a brownfield site

794

rehabilitation agreement or supervising the performance of such

795

tasks by licensed subcontractors in accordance with the

796

provisions of s. 489.113(9) must certify to the department that

797

the contractor:

798

(a) Complies with applicable OSHA regulations.

799

(b) Maintains workers' compensation insurance for all

800

employees as required by the Florida Workers' Compensation Law.

801

802

limits of not less than $1 million per occurrence and $2 million

803

general aggregate for bodily injury and property damage and

804

comprehensive automobile liability coverage with limits of not

805

less than $1 million combined single limit. The contractor shall

806

also maintain pollution liability coverage with limits of not

807

less than $3 million aggregate for personal injury or death, $1

808

million per occurrence for personal injury or death, and $1

809

million per occurrence for property damage. The contractor's

810

certificate of insurance shall name the state as an additional

811

insured party.

812

(d) Maintains professional liability insurance of at least

813

$1 million per claim and $1 million annual aggregate.

814

(8) Any professional engineer or geologist providing

815

professional services relating to site rehabilitation program

816

tasks must carry professional liability insurance with a coverage

817

limit of at least $1 million.

818

(7)(9) During the cleanup process, if the department or

819

local program fails to complete review of a technical document

820

within the timeframe specified in the brownfield site

821

rehabilitation agreement, the person responsible for brownfield

822

site rehabilitation may proceed to the next site rehabilitation

823

task. However, the person responsible for brownfield site

824

rehabilitation does so at its own risk and may be required by the

825

department or local program to complete additional work on a

826

previous task. Exceptions to this subsection include requests for

827

"no further action," "monitoring only proposals," and feasibility

828

studies, which must be approved prior to implementation.

829

(8)(10) If the person responsible for brownfield site

830

rehabilitation fails to comply with the brownfield site

831

rehabilitation agreement, the department shall allow 90 days for

832

the person responsible for brownfield site rehabilitation to

833

return to compliance with the provision at issue or to negotiate

834

a modification to the brownfield site rehabilitation agreement

835

with the department for good cause shown. If an imminent hazard

836

exists, the 90-day grace period shall not apply. If the project

837

is not returned to compliance with the brownfield site

838

rehabilitation agreement and a modification cannot be negotiated,

839

the immunity provisions of s. 376.82 are revoked.

840

(9)(11) The department is specifically authorized and

841

encouraged to enter into delegation agreements with local

842

pollution control programs approved under s. 403.182 to

843

administer the brownfield program within their jurisdictions,

844

thereby maximizing the integration of this process with the other

845

local development processes needed to facilitate redevelopment of

846

a brownfield area. When determining whether a delegation pursuant

847

to this subsection of all or part of the brownfield program to a

848

local pollution control program is appropriate, the department

849

shall consider the following. The local pollution control program

850

must:

851

(a) Have and maintain the administrative organization,

852

staff, and financial and other resources to effectively and

853

efficiently implement and enforce the statutory requirements of

854

the delegated brownfield program; and

855

(b) Provide for the enforcement of the requirements of the

856

delegated brownfield program, and for notice and a right to

857

challenge governmental action, by appropriate administrative and

858

judicial process, which shall be specified in the delegation.

859

860

The local pollution control program shall not be delegated

861

authority to take action on or to make decisions regarding any

862

brownfield site on land owned by the local government. Any

863

delegation agreement entered into pursuant to this subsection

864

shall contain such terms and conditions necessary to ensure the

865

effective and efficient administration and enforcement of the

866

statutory requirements of the brownfield program as established

867

by the act and the relevant rules and other criteria of the

868

department.

869

(10)(12) Local governments are encouraged to use the full

870

range of economic and tax incentives available to facilitate and

871

promote the rehabilitation of brownfield areas, to help eliminate

872

the public health and environmental hazards, and to promote the

873

creation of jobs and economic development in these previously

874

run-down, blighted, and underutilized areas.

875

(11)(a) The Legislature finds and declares that:

876

1. Brownfield site rehabilitation and redevelopment can

877

improve the overall health of a community and the quality of life

878

for communities, including improved health and quality of life of

879

individuals living in such communities.

880

2. The community health benefits of brownfield site

881

rehabilitation and redevelopment should be better measured in

882

order to achieve the legislative intent as expressed in s.

883

376.78.

884

3. There is a need in this state to define and better

885

measure the community health benefits of brownfield site

886

rehabilitation and redevelopment.

887

4. Funding sources should be established to support efforts

888

by the state and local governments, in collaboration with local

889

health departments, community health providers, and nonprofit

890

organizations, to evaluate the community health benefits of

891

brownfield site rehabilitation and redevelopment.

892

(b) Local governments may and are encouraged to evaluate

893

the community health benefits and effects of brownfield site

894

rehabilitation and redevelopment in connection with brownfield

895

areas located within their jurisdictions. Factors that may be

896

evaluated and monitored before and after brownfield site

897

rehabilitation and redevelopment include, but are not limited to:

898

1. Health status, disease distribution, and quality of life

899

measures regarding populations living in or around brownfield

900

sites that have been rehabilitated and redeveloped.

901

2. Access to primary and other health care or health

902

services for persons living in or around brownfield sites that

903

have been rehabilitated and redeveloped.

904

3. Any new or increased access to open, green, park, or

905

other recreational spaces that provide recreational opportunities

906

for individuals living in or around brownfield sites that have

907

been rehabilitated and redeveloped.

908

4. Other factors described in rules adopted by the

909

Department of Environmental Protection or the Department of

910

Health, as applicable.

911

912

assist local governments, in collaboration with local health

913

departments, community health providers, and nonprofit

914

organizations, in evaluating the community health benefits of

915

brownfield site rehabilitation and redevelopment.

916

Section 7. Subsection (1), paragraphs (d) and (f) of

917

subsection (2), and subsection (3) of section 376.82, Florida

918

Statutes, are amended to read:

919

376.82 Eligibility criteria and liability protection.--

920

(1) ELIGIBILITY.--Any person who has not caused or

921

contributed to the contamination of a brownfield site on or after

922

July 1, 1997, is eligible to participate in the brownfield

923

program established in ss. 376.77-376.86 376.77-376.85, subject

924

to the following:

925

(a) Potential brownfield sites that are subject to an

926

ongoing formal judicial or administrative enforcement action or

927

corrective action pursuant to federal authority, including, but

928

not limited to, the Comprehensive Environmental Response

929

Compensation and Liability Act, 42 U.S.C. ss. 9601 et seq., as

930

amended; the Safe Drinking Water Act, 42 U.S.C. ss. 300f-300i, as

931

amended; the Clean Water Act, 33 U.S.C. ss. 1251-1387, as

932

amended; or under an order from the United States Environmental

933

Protection Agency pursuant to 42 U.S.C. s. 6928(h) s. 3008(h) of

934

the Resource Conservation and Recovery Act, as amended (42

935

U.S.C.A. s. 6928(h)); or that have obtained or are required to

936

obtain a permit for the operation of a hazardous waste treatment,

937

storage, or disposal facility; a postclosure permit; or a permit

938

pursuant to the federal Hazardous and Solid Waste Amendments of

939

1984, are not eligible for participation unless specific

940

exemptions are secured by a memorandum of agreement with the

941

United States Environmental Protection Agency pursuant to

942

paragraph (2)(g). A brownfield site within an eligible brownfield

943

area that subsequently becomes subject to formal judicial or

944

administrative enforcement action or corrective action under such

945

federal authority shall have its eligibility revoked unless

946

specific exemptions are secured by a memorandum of agreement with

947

the United States Environmental Protection Agency pursuant to

948

paragraph (2)(g).

949

(b) Persons who have not caused or contributed to the

950

contamination of a brownfield site on or after July 1, 1997, and

951

who, prior to the department's approval of a brownfield site

952

rehabilitation agreement, are subject to ongoing corrective

953

action or enforcement under state authority established in this

954

chapter or chapter 403, including those persons subject to a

955

pending consent order with the state, are eligible for

956

participation in a brownfield site rehabilitation agreement if:

957

1. The proposed brownfield site is currently idle or

958

underutilized as a result of the contamination, and participation

959

in the brownfield program shall will immediately, after cleanup

960

or sooner, result in increased economic productivity at the site,

961

including at a minimum the creation of 10 new permanent jobs,

962

whether full-time or part-time, which are not associated with

963

implementation of the brownfield site rehabilitation agreement;

964

and

965

2. The person is complying in good faith with the terms of

966

an existing consent order or department-approved corrective

967

action plan, or responding in good faith to an enforcement

968

action, as evidenced by a determination issued by the department

969

or an approved local pollution control program.

970

971

local government which contain contamination for which a

972

governmental entity is potentially responsible and which are

973

already designated as federal brownfield pilot projects or have

974

filed an application for designation to the United States

975

Environmental Protection Agency are eligible for participation in

976

a brownfield site rehabilitation agreement.

977

(d) After July 1, 1997, petroleum and drycleaning

978

contamination sites may shall not receive both restoration

979

funding assistance available for the discharge under this chapter

980

and any state assistance available under s. 288.107. Nothing in

981

this act shall affect the cleanup criteria, priority ranking, and

982

other rights and obligations inherent in petroleum contamination

983

and drycleaning contamination site rehabilitation under ss.

984

376.30-376.317, or the availability of economic incentives

985

otherwise provided for by law.

986

(2) LIABILITY PROTECTION.--

987

(d) The liability protection provided under this section

988

shall become effective upon execution of a brownfield site

989

rehabilitation agreement and shall remain effective, provided the

990

person responsible for brownfield site rehabilitation complies

991

with the terms of the site rehabilitation agreement. Any statute

992

of limitations that would bar the department from pursuing relief

993

in accordance with its existing authority is tolled from the time

994

the agreement is executed until site rehabilitation is completed

995

or immunity is revoked pursuant to s. 376.80(8)(10).

996

(f) Compliance with the agreement referenced in s.

997

376.80(5)(i) must be evidenced as set forth in that paragraph by

998

a finding by the local government with jurisdiction over the

999

brownfield area that the terms of the agreement have been met.

1000

(3) REOPENERS.--Upon completion of site rehabilitation in

1001

compliance with ss. 376.77-376.86 376.77-376.85, no additional

1002

site rehabilitation is shall be required unless it is

1003

demonstrated:

1004

(a) That fraud was committed in demonstrating site

1005

conditions or completion of site rehabilitation;

1006

(b) That new information confirms the existence of an area

1007

of previously unknown contamination which exceeds the site-

1008

specific rehabilitation levels established in accordance with s.

1009

376.81, or which otherwise poses the threat of real and

1010

substantial harm to public health, safety, or the environment in

1011

violation of the terms of ss. 376.77-376.86 376.77-376.85;

1012

1013

rehabilitation criteria established under s. 376.81;

1014

(d) That the level of risk is increased beyond the

1015

acceptable risk established under s. 376.81 due to substantial

1016

changes in exposure conditions, such as a change in land use from

1017

nonresidential to residential use. Any person who changes the

1018

land use of the brownfield site thus causing the level of risk to

1019

increase beyond the acceptable risk level may be required by the

1020

department to undertake additional remediation measures to assure

1021

that human health, public safety, and the environment are

1022

protected to levels consistent with s. 376.81; or

1023

(e) That a new release occurs at the brownfield site

1024

subsequent to a determination of eligibility for participation in

1025

the brownfield program established under s. 376.80.

1026

Section 8. Subsection (1) of section 376.83, Florida

1027

Statutes, is amended to read:

1028

376.83 Violation; penalties.--

1029

(1) It is a violation of ss. 376.77-376.86 376.77-376.85,

1030

and it is prohibited for any person, to knowingly make any false

1031

statement, representation, or certification in any application,

1032

record, report, plan, or other document filed or required to be

1033

maintained, or to falsify, tamper with, or knowingly render

1034

inaccurate any monitoring device or method required to be

1035

maintained under ss. 376.77-376.86 376.77-376.85, or by any

1036

permit, rule, or order issued under this chapter or chapter 403.

1037

Section 9. Subsections (1) and (2) of section 376.86,

1038

Florida Statutes, are amended to read:

1039

376.86 Brownfield Areas Loan Guarantee Program.--

1040

(1) The Brownfield Areas Loan Guarantee Council is created

1041

to review and approve or deny, by a majority vote of its

1042

membership, the situations and circumstances for participation in

1043

partnerships by agreements with local governments, financial

1044

institutions, and others associated with the redevelopment of

1045

brownfield areas pursuant to the Brownfields Redevelopment Act

1046

for a limited state guaranty of up to 5 years of loan guarantees

1047

or loan loss reserves issued pursuant to law. The limited state

1048

loan guaranty applies only to 50 percent of the primary lenders

1049

loans for redevelopment projects in brownfield areas. If the

1050

redevelopment project is for affordable housing, as defined in s.

1051

420.0004(3), in a brownfield area, the limited state loan

1052

guaranty applies to 75 percent of the primary lender's loan. If

1053

the redevelopment project includes the construction and operation

1054

of a new health care facility or a health care provider, as

1055

defined in s. 408.032, s. 408.07, or s. 408.7056, on a brownfield

1056

site and the applicant has obtained documentation in accordance

1057

with s. 376.30781 indicating that the construction of the health

1058

care facility or health care provider by the applicant on the

1059

brownfield site has received a certificate of occupancy or a

1060

license or certificate has been issued for the operation of the

1061

health care facility or health care provider, the limited state

1062

loan guaranty applies to 75 percent of the primary lender's loan.

1063

A limited state guaranty of private loans or a loan loss reserve

1064

is authorized for lenders licensed to operate in the state upon a

1065

determination by the council that such an arrangement would be in

1066

the public interest and the likelihood of the success of the loan

1067

is great.

1068

(2) The council shall consist of the secretary of the

1069

Department of Environmental Protection or the secretary's

1070

designee, the secretary of the Department of Community Affairs or

1071

the secretary's designee, the State Surgeon General or the State

1072

Surgeon General's designee, the Executive Director of the State

1073

Board of Administration or the executive director's designee, the

1074

Executive Director of the Florida Housing Finance Corporation or

1075

the executive director's designee, and the Director of the

1076

Governor's Office of Tourism, Trade, and Economic Development or

1077

the director's designee. The chairperson of the council shall be

1078

the Director of the Governor's Office of Tourism, Trade, and

1079

Economic Development. Staff services for activities of the

1080

council shall be provided as needed by the member agencies.

1081

Section 10. Subsection (1) of section 163.3221, Florida

1082

Statutes, is amended to read:

1083

163.3221 Florida Local Government Development Agreement

1084

Act; definitions.--As used in ss. 163.3220-163.3243:

1085

(1) "Brownfield designation" means a resolution adopted by

1086

a local government pursuant to s. 376.80 the Brownfields

1087

Redevelopment Act, ss. 376.77-376.85.

1088

1089

================ T I T L E A M E N D M E N T ================

1090

And the title is amended as follows:

1091

On line(s) 6, after the semicolon,

1092

insert:

1093

1094

amending s. 220.1845, F.S.; revising requirements for site

1095

rehabilitation tax credits; expanding eligibility for site

1096

rehabilitation tax credits; providing for application to

1097

brownfield site redevelopment solid waste removal costs;

1098

providing requirements and limitations; providing

1099

definitions; providing for application to construction and

1100

operation of new health care facilities or health care

1101

providers on brownfield sites; providing requirements;

1102

amending s. 376.30781, F.S.; revising provisions providing

1103

tax credits for rehabilitation of certain contaminated

1104

sites and brownfield sites; providing for application to

1105

solid waste removal activities and site rehabilitation;

1106

providing for granting tax credits to multiple applicants;

1107

providing criteria for claiming costs for solid waste

1108

removal; providing definitions; providing for application

1109

to construction and operation of new health care

1110

facilities or health care providers on brownfield sites;

1111

providing requirements; revising criteria and requirements

1112

for granting site rehabilitation tax credits; providing

1113

criteria and requirements for granting solid waste removal

1114

tax credits; revising criteria and requirements for

1115

Department of Environmental Protection review of tax

1116

credit applications; providing notice requirements for the

1117

department in reviewing applications; increasing available

1118

amounts eligible for tax credits; providing additional

1119

limitations on tax credit awards for site rehabilitation

1120

costs and solid waste removal costs; providing

1121

construction of costs not eligible for tax credits;

1122

providing requirements and procedures for allocating and

1123

awarding certain ineligible or disputed costs; amending s.

1124

376.77, F.S.; conforming cross-references; amending s.

1125

376.79, F.S.; revising definitions relating to brownfield

1126

redevelopment; conforming a cross-reference; amending s.

1127

376.80, F.S.; revising the brownfield program

1128

administration process; revising local government proposal

1129

requirements; revising requirements for brownfield site

1130

redevelopment agreements; deleting certain brownfield site

1131

rehabilitation contractor certification requirements;

1132

deleting a requirement that certain professionals carry

1133

professional liability insurance; providing legislative

1134

findings and declarations; authorizing local governments

1135

to evaluate certain benefits and effects of brownfield

1136

site redevelopment and rehabilitation; providing criteria;

1137

authorizing the Department of Health to assist local

1138

governments in such evaluations; amending ss. 376.82 and

1139

376.83, F.S.; conforming cross-references; amending s.

1140

376.86, F.S.; providing for limited application of

1141

Brownfield Areas Loan Guarantee Program grants to

1142

construction and operation of new health care facilities

1143

and health care providers; expanding membership of the

1144

Brownfield Areas Loan Guarantee Council; amending s.

1145

163.3221, F.S.; conforming a cross-reference; providing

1146

for retroactive application;

4/21/2008 9:48:00 AM 601-08100-08

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