Florida Senate - 2008 COMMITTEE AMENDMENT

Bill No. SB 2594

086474

CHAMBER ACTION

Senate

Comm: RCS

4/3/2008

House

The Committee on Environmental Preservation and Conservation

(Dockery) recommended the following amendment:

Senate Amendment (with title amendment)

Delete everything after the enacting clause

and insert:

Section 1. Subsections (1) and (2) of section 220.1845,

Florida Statutes, are amended 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.

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

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

granted more than $500,000 per year in tax credits for each site

voluntarily rehabilitated. Multiple tax credit applicants shall

be granted tax credits in the same proportion as their

contribution to payment of cleanup costs. Subject to the same

conditions and limitations as provided in this section, a

municipality, county, or other tax credit applicant that which

voluntarily rehabilitates a site may receive up to not more than

$500,000 per year in tax credits which it can subsequently

transfer subject to the provisions in paragraph (g).

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

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

up to for 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 up to 5 years after the date of transfer to use

its credit.

(d) A taxpayer that files a consolidated return in this

state as a member of an affiliated group under s. 220.131(1) may

be allowed the credit on a consolidated return basis up to the

amount of tax imposed upon the consolidated group.

(e) A tax credit applicant that receives state-funded site

rehabilitation under s. 376.3078(3) for rehabilitation of a

drycleaning-solvent-contaminated site is ineligible to receive

credit under this section for costs incurred by the tax credit

applicant in conjunction with the rehabilitation of that site

during the same time period that state-administered site

rehabilitation was underway.

(f) The total amount of the tax credits which may be

granted under this section is $2 million annually.

(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.

1.2. 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.

2.3. 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.

(h) In order to encourage completion of site rehabilitation

at contaminated sites being voluntarily cleaned up and eligible

for a tax credit under this section, the tax credit applicant may

claim an additional 25 percent of the total cleanup costs, not to

exceed $500,000, in the final year of cleanup as evidenced by the

Department of Environmental Protection issuing a "No Further

Action" order for that site.

(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

100

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

101

construction on the brownfield site is complete, the brownfield

102

site has received a certificate of occupancy, and the brownfield

103

site has a properly recorded instrument that limits the use of

104

the property to housing that meets the definition of affordable

105

provided in s. 420.0004(3).

106

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

107

site, as defined in the brownfield site rehabilitation agreement,

108

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

109

s. 403.703, costs relating to solid waste removal may also be

110

claimed under this section. A tax credit applicant, or multiple

111

tax credit applicants working jointly to clean up a single

112

brownfield site, may also claim costs to address solid waste

113

removal in accordance with the rules of the Department of

114

Environmental Protection. Multiple tax credit applicants shall be

115

granted tax credits in the same proportion as their contribution

116

to payment of solid waste removal costs. To receive the credit,

117

the applicant must submit an affidavit stating that to the best

118

of the applicant's knowledge after consultation with appropriate

119

local government officials, the department, and available

120

historical records, the brownfield site was never operated as a

121

permitted solid waste disposal area or for monetary compensation.

122

The applicant must also submit all other documentation and

123

certifications required by this section. Costs claimed for solid

124

waste removal under this paragraph shall be treated in the same

125

manner as costs claimed for site rehabilitation under this

126

section. Tax credit applications claiming costs pursuant to this

127

paragraph are not subject to the calendar-year limitation and

128

January 31 annual application deadline. Only one solid waste

129

removal tax credit application may be filed per brownfield site

130

and the Department of Environmental Protection shall accept the

131

application upon the completion of the applicable requirements

132

listed in this section. Tax credit applicants may claim 50

133

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

134

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

135

is completed for the brownfield site. For the purposes of this

136

section, the term:

137

1. "Monetary compensation" means that fees were charged or

138

assessments were levied for the disposal of solid waste at a

139

solid waste disposal area.

140

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

141

other area where solid waste has been disposed of.

142

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

143

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

144

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

145

The term also includes:

146

a. Transportation of solid waste to a licensed or exempt

147

solid waste management facility or to a temporary storage area;

148

b. Sorting or screening of solid waste prior to removal

149

from the site; and

150

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

151

waste management facility, regardless of whether the solid waste

152

is disposed of or recycled.

153

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

154

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

155

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

156

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

157

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

158

if the applicant provides documentation indicating that the

159

health care facility or health care provider has received a

160

certificate of occupancy, or a license or certificate has been

161

issued for the operation of the health care facility or health

162

care provider.

163

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

164

obtain credit under this section must submit with its return a

165

tax credit certificate approving partial tax credits issued by

166

the Department of Environmental Protection under s. 376.30781.

167

Section 2. Section 376.30781, Florida Statutes, is amended

168

to read:

169

376.30781 Partial Tax credits for rehabilitation of

170

drycleaning-solvent-contaminated sites and brownfield sites in

171

designated brownfield areas; application process; rulemaking

172

authority; revocation authority.--

173

(1) The Legislature finds that:

174

(a) To facilitate property transactions and economic growth

175

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

176

encourage the cleanup, at the earliest possible time, of

177

drycleaning-solvent-contaminated sites and brownfield sites in

178

designated brownfield areas.

179

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

180

voluntary cleanup of drycleaning-solvent-contaminated sites and

181

brownfield sites in designated brownfield areas by providing a

182

partial tax credit for the restoration of such property in

183

specified circumstances.

184

(2) Notwithstanding subsection (5) the requirements of

185

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

186

available for any site rehabilitation or solid waste removal

187

conducted during the calendar year in which the applicable

188

voluntary cleanup agreement or brownfield site rehabilitation

189

agreement is executed, even if the site rehabilitation or solid

190

waste removal is conducted prior to the execution of that

191

agreement or the designation of the brownfield area.

192

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

193

voluntary cleanup activity that is integral to site

194

rehabilitation at the following sites is allowed pursuant to s.

195

220.1845:

196

1. A drycleaning-solvent-contaminated site eligible for

197

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

198

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

199

rehabilitation cleanup is undertaken by the real property owner

200

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

201

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

202

drycleaning facility where the contamination exists; or

203

3. A brownfield site in a designated brownfield area under

204

s. 376.80.

205

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

206

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

207

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

208

each site voluntarily rehabilitated. Multiple tax credit

209

applicants shall be granted tax credits in the same proportion as

210

their contribution to payment of site rehabilitation cleanup

211

costs.. Tax credits are available only for site rehabilitation

212

conducted during the calendar year for which the tax credit

213

application is submitted. For purposes of this section, the term

214

"integral to site rehabilitation" means work that is necessary to

215

implement the requirements of chapter 62-785 or chapter 62-782,

216

Florida Administrative Code.

217

218

at contaminated sites that are being voluntarily cleaned up and

219

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

220

credit applicant may claim an additional 25 percent of the total

221

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

222

final year of cleanup as evidenced by the department of

223

Environmental Protection issuing a "No Further Action" order for

224

that site.

225

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

226

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

227

applicant for the tax credit may claim an additional 25 percent

228

of the total site rehabilitation costs that are eligible for tax

229

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

230

receive this additional tax credit, the applicant must provide a

231

certification letter from the Florida Housing Finance

232

Corporation, the local housing authority, or other governmental

233

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

234

construction on the brownfield site is complete, the brownfield

235

site has received a certificate of occupancy, and the brownfield

236

site has a properly recorded instrument that limits the use of

237

the property to affordable housing that meets the definition of

238

affordable provided in s. 420.0004(3). Notwithstanding the

239

limitation that only one application may shall be submitted each

240

year for each site, an application for the additional credit

241

provided for in this paragraph shall be submitted when as soon as

242

all requirements to obtain the this additional tax credit have

243

been met.

244

(e) In order Notwithstanding the restrictions in this

245

section that limit tax credit eligibility to costs that are

246

integral to site rehabilitation, to encourage the redevelopment

247

of a brownfield site, as defined in the brownfield site

248

rehabilitation agreement, which is properties in designated

249

brownfield areas that are hindered by the presence of solid

250

waste, as defined in s. 403.703, costs relating to a tax credit

251

applicant may also claim costs to address the solid waste removal

252

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

253

or multiple tax credit applicants working jointly to clean up a

254

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

255

waste removal, but only those costs to remove, transport, and

256

dispose of solid waste in accordance with department rules.

257

Multiple tax credit applicants shall be granted tax credits in

258

the same proportion as their contribution to payment of solid

259

waste removal costs. To receive the credit, These costs are

260

eligible for a tax credit provided the applicant must submit

261

submits an affidavit stating that, after consultation with

262

appropriate local government officials and the department, to the

263

best of the applicant's knowledge after consultation with

264

appropriate local government officials, the department, and

265

available historical records, the brownfield site was never

266

operated as a permitted solid waste disposal area or landfill or

267

dump site for monetary compensation. The applicant must also

268

submit, and submits all other documentation and certifications

269

required by this section. Costs claimed for solid waste removal

270

under this paragraph shall be treated in the same manner as costs

271

claimed for site rehabilitation under this section. In this

272

section, where reference is made to "site rehabilitation," the

273

department shall instead consider whether the costs claimed are

274

for removal, transportation, and disposal of solid waste. Tax

275

credit applications claiming costs pursuant to this paragraph are

276

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

277

31 15 annual application deadline, and the department shall

278

accept a one-time application filed subsequent to the completion

279

by the tax credit applicant of the applicable requirements listed

280

in this paragraph. Only one solid waste removal tax credit

281

application may be filed per brownfield site and the department

282

shall accept the application upon the completion of the

283

applicable requirements listed in this section. Tax credit

284

applicants may claim 50 percent of the cost for solid waste

285

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

286

determined solid waste removal is completed for the brownfield

287

site. For the purposes of this section, the term:

288

1. "Monetary compensation" means that fees were charged or

289

assessments were levied for the disposal of solid waste at a

290

solid waste disposal area.

291

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

292

other area where solid waste has been disposed of.

293

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

294

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

295

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

296

The term also includes:

297

a. Transportation of solid waste to a licensed or exempt

298

solid waste management facility or to a temporary storage area;

299

b. Sorting or screening of solid waste prior to removal

300

from the site; and

301

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

302

waste management facility, regardless of whether the solid waste

303

is disposed of or recycled.

304

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

305

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

306

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

307

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

308

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

309

if the applicant provides documentation indicating that the

310

health care facility or health care provider has received a

311

certificate of occupancy, or a license or certificate has been

312

issued for the operation of the health care facility or health

313

care provider.

314

(4) The department is of Environmental Protection shall be

315

responsible for allocating the tax credits provided for in s.

316

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

317

credits annually.

318

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

319

waste removal conducted during the current calendar year, each

320

tax credit applicant must apply to the department of

321

Environmental Protection for an allocation of the $2 million

322

annual credit by filing a tax credit application with the

323

Division of Waste Management January 15 of the following year on

324

a form developed by the department of Environmental Protection in

325

cooperation with the Department of Revenue. The form shall

326

include an affidavit from each tax credit applicant certifying

327

that all information contained in the application, including all

328

records of costs incurred and claimed in the tax credit

329

application, are true and correct. If the application is

330

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

331

include an affidavit signed by the real property owner stating

332

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

333

drycleaning facility where the contamination exists. Approval of

334

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

335

first-served basis based upon the date and time complete

336

applications are received by the Division of Waste Management. A

337

tax credit applicant shall submit only one complete application

338

per site for each calendar year's site rehabilitation costs.

339

Incomplete placeholder applications shall not be accepted and

340

will not secure a place in the first-come, first-served

341

application line. To be eligible for a tax credit, the tax credit

342

applicant must comply with the following:

343

(a) For site rehabilitation tax credits, the applicant must

344

have entered into a voluntary cleanup agreement with the

345

department of Environmental Protection for a drycleaning-solvent-

346

contaminated site or a brownfield site rehabilitation agreement,

347

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

348

376.3078(3)(e), as applicable. Site rehabilitation tax credit

349

applicants shall submit only one complete application per site

350

for each calendar year's site rehabilitation costs. Applications

351

must be received by the Division of Waste Management by January

352

31 of the year following the calendar year for which site

353

rehabilitation costs are being claimed in a tax credit

354

application.

355

(b) For solid waste removal tax credits, the applicant must

356

have entered into a brownfield site rehabilitation agreement with

357

the department. Solid waste removal tax credit applicants shall

358

submit only one complete application per brownfield site, as

359

defined in the rehabilitation agreement. Applications must be

360

received by the Division of Waste Management subsequent to the

361

completion of the requirements listed in paragraph (3)(e). Have

362

paid all deductibles pursuant to s. 376.3078(3)(e) for eligible

363

drycleaning-solvent-cleanup program sites.

364

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

365

applicant must annually file an application for certification,

366

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

367

Department of Environmental Protection by January 15 of the year

368

following the calendar year for which site rehabilitation costs

369

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

370

applicant must provide all pertinent information requested on the

371

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

372

and address of the tax credit applicant and the address and

373

tracking identification number of the eligible site. Along with

374

the tax credit application form, The tax credit applicant must

375

also submit the following:

376

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

377

Water Quality Assurance Trust Fund to cover the administrative

378

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

379

application;

380

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

381

and associated costs being claimed that were integral to site

382

rehabilitation, as "site rehabilitation" is defined in ss.

383

376.301 and 376.79, or were for solid waste removal during the

384

time period covered by the application. These documents must

385

include, but need not be limited to, contract records that

386

describe the scope of work performed, payment requests that

387

describe the goods or services provided, and payment records

388

involving actual costs incurred and paid. This documentation is

389

sufficient to demonstrate a link between the contractual records,

390

the payment requests, and the payment records for the time period

391

covered by the application contracts and documentation of

392

contract negotiations, accounts, invoices, sales tickets, or

393

other payment records from purchases, sales, leases, or other

394

transactions involving actual costs incurred for that tax year

395

related to site rehabilitation, as that term is defined in ss.

396

376.301 and 376.79;

397

398

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

399

certified public accountant in accordance with standards

400

established by the American Institute of Certified Public

401

Accountants. Specifically, a certified public accountant's report

402

must be submitted and the certified public accountant must attest

403

to the accuracy and validity of the costs incurred and paid

404

during the period covered in the application by conducting an

405

independent review of the data presented by the tax credit

406

applicant. Accuracy and validity of costs incurred and paid shall

407

would be determined once the level of effort is was certified by

408

an appropriate professional registered in this state in each

409

contributing technical discipline. The certified public

410

accountant's report must would also attest that the costs

411

included in the application form are not duplicated within the

412

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

413

to the department in addition to the accountant's certification

414

form in of Environmental Protection with the tax credit

415

application; and

416

(d) A certification form stating that site rehabilitation

417

activities associated with the documentation submitted pursuant

418

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

419

and related technical documents have been signed and sealed by,

420

an appropriate professional registered in this state in each

421

contributing technical discipline. The certification form shall

422

be signed and sealed by the appropriate registered professionals

423

stating that the costs incurred were integral, necessary, and

424

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

425

376.301 and 376.79. If the scope of solid waste removal

426

activities do not require oversight by a registered technical

427

professional, the certification form is not required as part of

428

the tax credit application.

429

(7) The certified public accountant and appropriate

430

registered professionals submitting forms as part of a tax credit

431

application must verify such forms by completing and signing the

432

appropriate certifications included in the application form.

433

Verification shall must be accomplished as provided in s.

434

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

435

(8) The department of Environmental Protection shall review

436

the tax credit application and any supplemental documentation

437

that the tax credit applicant may submit prior to the annual

438

application deadline, if applicable, for completeness and

439

eligibility. in order to have the application

440

(a) To be considered complete, the review must verify for

441

the purpose of verifying that the tax credit applicant has met

442

the appropriate qualifying criteria in subsections (3) and (5),

443

and has submitted the application form, and has addressed each of

444

the categories of submittals all required documentation listed in

445

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

446

has met these completeness requirements, the tax credit

447

application shall secure a place in the first-come, first-served

448

application line. If the department determines that an

449

application is incomplete, the applicant shall be notified in

450

writing and shall have 30 days to correct any deficiencies. Upon

451

timely correction of the deficiency, the tax credit application

452

shall secure a place in the first-come, first-served application

453

line. Tax credit applications may not be altered to claim

454

additional costs during this time.

455

(b) For costs to be eligible, the review must verify that

456

the work claimed was integral to site rehabilitation or was for

457

solid waste removal, that the work claimed was performed in the

458

applicable timeframe, and that the costs claimed were properly

459

documented. Upon verification, the department shall issue a

460

written decision granting eligibility for partial tax credits (a

461

tax credit certificate). Complete tax credit applications shall

462

be reviewed for eligible costs, in conjunction with in the amount

463

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

464

limitation, for the calendar year for which the tax credit

465

application is submitted based on the report of the certified

466

public accountant, and the certifications from the appropriate

467

registered technical professionals, as applicable.

468

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

469

Environmental Protection shall inform each eligible tax credit

470

applicant, subject to the January 31 annual application deadline,

471

of its eligibility status and the amount of any its partial tax

472

credit due. The department shall and provide each eligible tax

473

credit applicant with a tax credit certificate that must be

474

submitted with its tax return to the Department of Revenue to

475

claim the tax credit or to have the credit be transferred

476

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

477

deadline for annual site rehabilitation tax credit certificate

478

awards does not apply to any tax credit application for which the

479

department issued a notice of deficiency pursuant to subsection

480

(8). The department shall respond within 90 days after receipt of

481

a response from the tax credit applicant to the notice of

482

deficiency. Credits will not result in the payment of refunds if

483

total credits exceed the amount of tax owed.

484

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

485

health care provider, or affordable housing tax credit

486

applications, the department shall inform the applicant of the

487

department's determination within 90 days after the application

488

has been deemed complete. Each eligible tax credit applicant

489

shall be informed of the amount of its tax credit and provided

490

with a tax credit certificate that must be submitted with its tax

491

return to the Department of Revenue to claim the tax credit or to

492

have the tax credit transferred pursuant to s. 220.1845(1)(g).

493

Tax refunds may not be paid on credits that exceed the amount of

494

tax owed.

495

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

496

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

497

tax credit authorization, such application will then be included

498

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

499

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

500

application.

501

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

502

adopt rules to prescribe the necessary forms for claiming

503

required to claim tax credits under this section and to provide

504

the administrative guidelines and procedures required to

505

administer this section.

506

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

507

revoke or modify any written decision granting eligibility for

508

partial tax credits under this section if it is discovered that

509

the tax credit applicant submitted any false statement,

510

representation, or certification in any application, record,

511

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

512

partial tax credits under this section. The department of

513

Environmental Protection shall immediately notify the Department

514

of Revenue of any revoked or modified orders affecting previously

515

granted partial tax credits. Additionally, the tax credit

516

applicant must notify the Department of Revenue of any change in

517

its tax credit claimed.

518

(14)(13) Tax credits are subject to the following

519

limitations:

520

(a) A tax credit applicant who receives state-funded site

521

rehabilitation under s. 376.3078(3) for rehabilitation of a

522

drycleaning-solvent-contaminated site is ineligible to receive a

523

tax credit under s. 220.1845 for costs incurred by the tax credit

524

applicant in conjunction with the rehabilitation of that site

525

during the same time period that state-administered site

526

rehabilitation is was underway.

527

(b) Tax credits for site rehabilitation awarded pursuant to

528

paragraphs (3)(b), (c), (d), and (f) are additive; however, the

529

total tax credit award may not exceed 100 percent of the costs

530

incurred and paid by the applicant.

531

532

eligible site rehabilitation and eligible solid waste removal

533

costs if the costs are claimed only once per site.

534

(d) For purposes of this section, costs incurred that are

535

not considered integral to site rehabilitation include, but are

536

not limited to, brownfield area designation costs and tax credit

537

application preparation and submittal costs.

538

(e) If, pursuant to subsection (9), the department notifies

539

an applicant that any claimed costs are ineligible, those costs

540

may not be allocated against the annual tax credit authorization,

541

and any disputed costs may not delay the application processing

542

or award for subsequent eligible tax credit applicants in the

543

first-come, first-served application line. However, if the

544

department subsequently agrees to award tax credits on an amount

545

that was in dispute, it shall do so based upon the first-come,

546

first-served application line determined by the applicant's

547

original completeness date and time if there is any tax credit

548

authorization available. If a tax credit applicant does not

549

receive an award for the disputed costs due to an exhaustion of

550

the annual tax credit authorization, such subsequent tax credit

551

award shall be included in the same first-come, first-served

552

order in next year's annual tax credit allocation, if any, based

553

on the applicant's original completeness date and time.

554

Section 3. Section 376.77, Florida Statutes, is amended to

555

read:

556

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

557

may be cited as the "Brownfields Redevelopment Act."

558

Section 4. Section 376.79, Florida Statutes, is amended to

559

read:

560

376.79 Definitions relating to Brownfields Redevelopment

561

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

562

(1) "Additive effects" means a scientific principle that

563

the toxicity that occurs as a result of exposure is the sum of

564

the toxicities of the individual chemicals to which the

565

individual is exposed.

566

(2) "Antagonistic effects" means a scientific principle

567

that the toxicity that occurs as a result of exposure is less

568

than the sum of the toxicities of the individual chemicals to

569

which the individual is exposed.

570

(3) "Brownfield sites" means real property, the expansion,

571

redevelopment, or reuse of which may be complicated by actual or

572

perceived environmental contamination.

573

(4) "Brownfield area" means a contiguous area of one or

574

more brownfield sites, some of which may not be contaminated, and

575

which has been designated by a local government by resolution.

576

Such areas may include all or portions of community redevelopment

577

areas, enterprise zones, empowerment zones, other such designated

578

economically deprived communities and areas, and Environmental

579

Protection Agency-designated brownfield pilot projects.

580

(5) "Contaminant" means any physical, chemical, biological,

581

or radiological substance present in any medium which may result

582

in adverse effects to human health or the environment or which

583

creates an adverse nuisance, organoleptic, or aesthetic condition

584

in groundwater.

585

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

586

surface water, or groundwater areas that contain contaminants

587

that may be harmful to human health or the environment.

588

(7) "Department" means the Department of Environmental

589

Protection.

590

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

591

reduce or eliminate the potential for exposure to petroleum

592

products' chemicals of concern, drycleaning solvents, or other

593

contaminants. Such modifications may include, but are not limited

594

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

595

treatments, or slurry walls.

596

(9) "Environmental justice" means the fair treatment of all

597

people of all races, cultures, and incomes with respect to the

598

development, implementation, and enforcement of environmental

599

laws, regulations, and policies.

600

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

601

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

602

petroleum products' chemicals of concern, drycleaning solvents,

603

or other contaminants. Such restrictions may include, but are not

604

limited to, deed restrictions, restrictive covenants, or

605

conservation easements.

606

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

607

pollution control program that has received delegated authority

608

from the department of Environmental Protection under ss.

609

376.80(9) 376.80(11) and 403.182.

610

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

611

site rehabilitation which allows natural processes to contain the

612

spread of contamination and reduce the concentrations of

613

contaminants in contaminated groundwater and soil. Natural

614

attenuation processes may include sorption, biodegradation,

615

chemical reactions with subsurface materials, diffusion,

616

dispersion, and volatilization.

617

(13) "Person responsible for brownfield site

618

rehabilitation" means the individual or entity that is designated

619

by the local government to enter into the brownfield site

620

rehabilitation agreement with the department or an approved local

621

pollution control program and enters into an agreement with the

622

local government for redevelopment of the site.

623

(14) "Person" means any individual, partner, joint venture,

624

or corporation; any group of the foregoing, organized or united

625

for a business purpose; or any governmental entity.

626

(15) "Risk reduction" means the lowering or elimination of

627

the level of risk posed to human health or the environment

628

through interim remedial actions, remedial action, or

629

institutional, and if appropriate, engineering controls.

630

(16) "Secretary" means the secretary of the Department of

631

Environmental Protection.

632

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

633

contamination and the remediation activities that reduce the

634

levels of contaminants at a site through accepted treatment

635

methods to meet the cleanup target levels established for that

636

site. For purposes of sites subject to the Resource Conservation

637

and Recovery Act, the term includes removal, decontamination, and

638

corrective action of releases of hazardous substances.

639

(18) "Source removal" means the removal of free product, or

640

the removal of contaminants from soil or sediment that has been

641

contaminated to the extent that leaching to groundwater or

642

surface water has occurred or is occurring.

643

(19) "Synergistic effects" means a scientific principle

644

that the toxicity that occurs as a result of exposure is more

645

than the sum of the toxicities of the individual chemicals to

646

which the individual is exposed.

647

Section 5. Section 376.80, Florida Statutes, is amended to

648

read:

649

376.80 Brownfield program administration process.--

650

(1) A local government that has with jurisdiction over the

651

brownfield area must notify the department of its decision to

652

designate a brownfield area for site rehabilitation purposes for

653

the purposes of ss. 376.77-376.85. The notification must include

654

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

655

a map adequate to clearly delineate exactly which parcels are to

656

be included in the brownfield area or alternatively a less-

657

detailed map accompanied by a detailed legal description of the

658

brownfield area. If a property owner within the proposed area

659

proposed for designation by the local government requests in

660

writing to have his or her property removed from the proposed

661

designation, the local government shall grant the request.

662

(a) For municipalities, the governing body shall adopt the

663

resolution in accordance with the procedures outlined in s.

664

166.041, except that the notice for the public hearings on the

665

proposed resolution must be in the form established in s.

666

166.041(3)(c)2.

667

(b) For counties, the governing body shall adopt the

668

resolution in accordance with the procedures outlined in s.

669

125.66, except that the notice for the public hearings on the

670

proposed resolution shall be in the form established in s.

671

125.66(4)(b)2.

672

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

673

brownfield area that is outside community redevelopment areas,

674

enterprise zones, empowerment zones, closed military bases, or

675

designated brownfield pilot project areas, the local government

676

must adopt the resolution and conduct the public hearings in

677

accordance with the requirements of subsection (1) except that

678

conduct at least one of the required public hearings must be

679

conducted as close as reasonably practicable to hearing in the

680

area to be designated to provide an opportunity for public input

681

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

682

opportunities and economic developments anticipated, neighborhood

683

residents' considerations, and other relevant local concerns.

684

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

685

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

686

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

687

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

688

must be announced at a scheduled meeting of the local governing

689

body before the actual public hearing.

690

(a) In determining the areas to be designated, the local

691

government shall must consider:

692

1. Whether the brownfield area warrants economic

693

development and has a reasonable potential for such activities;

694

2. Whether the proposed area to be designated represents a

695

reasonably focused approach and is not overly large in geographic

696

coverage;

697

3. Whether the area has potential to interest the private

698

sector in participating in rehabilitation; and

699

4. Whether the area contains sites or parts of sites

700

suitable for limited recreational open space, cultural, or

701

historical preservation purposes.

702

(b) A local government shall designate a brownfield area if

703

under the provisions of this act provided that:

704

1. A person who owns or controls a potential brownfield

705

site is requesting the designation and has agreed to rehabilitate

706

and redevelop the brownfield site;

707

2. The rehabilitation and redevelopment of the proposed

708

brownfield site will result in economic productivity in of the

709

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

710

the brownfield site which are full-time equivalent positions not

711

associated with the implementation of the brownfield site

712

rehabilitation agreement and which are not associated with

713

redevelopment project demolition or construction activities

714

pursuant to the redevelopment of the proposed brownfield area

715

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

716

creation requirement is shall not applicable apply to the

717

rehabilitation and redevelopment of a brownfield site that will

718

provide affordable housing that meets the definition of

719

affordable provided in s. 420.0004 as defined in s. 420.0004(3)

720

or the creation of recreational areas, conservation areas, or

721

parks;

722

3. The redevelopment of the proposed brownfield site is

723

consistent with the local comprehensive plan and is a permittable

724

use under the applicable local land development regulations;

725

4. Notice of the proposed rehabilitation of the brownfield

726

area has been provided to neighbors and nearby residents of the

727

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

728

for designation has afforded to those receiving notice the

729

opportunity for comments and suggestions about rehabilitation.

730

Notice pursuant to this subsection must be made in a newspaper of

731

general circulation in the area, be at least 16 square inches in

732

size, and the notice must be posted in the affected area; and

733

5. The person proposing the area for designation has

734

provided reasonable assurance that he or she has sufficient

735

financial resources to implement and complete the rehabilitation

736

agreement and redevelopment of the brownfield site plan.

737

738

identification of a person responsible for brownfield site

739

rehabilitation simply entitles the identified person to negotiate

740

a brownfield site rehabilitation agreement with the department or

741

approved local pollution control program.

742

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

743

site rehabilitation, the local government must notify the

744

department of the identity of that person. If the agency or

745

person who will be responsible for the coordination changes

746

during the approval process specified in subsections (4), (5),

747

and (6), the department or the affected approved local pollution

748

control program must notify the affected local government when

749

the change occurs.

750

(4) Local governments or persons responsible for

751

rehabilitation and redevelopment of brownfield areas must

752

establish an advisory committee or use an existing advisory

753

committee that has formally expressed its intent to address

754

redevelopment of the specific brownfield area for the purpose of

755

improving public participation and receiving public comments on

756

rehabilitation and redevelopment of the brownfield area, future

757

land use, local employment opportunities, community safety, and

758

environmental justice. The Such advisory committee should include

759

residents within or adjacent to the brownfield area, businesses

760

operating within the brownfield area, and others deemed

761

appropriate. The person responsible for brownfield site

762

rehabilitation must notify the advisory committee of the intent

763

to rehabilitate and redevelop the site before executing the

764

brownfield site rehabilitation agreement, and provide the

765

committee with a copy of the draft plan for site rehabilitation

766

which addresses elements required by subsection (5). This

767

includes disclosing potential reuse of the property as well as

768

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

769

advisory committee shall review any the proposed redevelopment

770

agreements prepared agreement required pursuant to paragraph

771

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

772

local government that has with jurisdiction over the brownfield

773

area. The advisory committee must receive a copy of the executed

774

brownfield site rehabilitation agreement. When the person

775

responsible for brownfield site rehabilitation submits a site

776

assessment report or the technical document containing the

777

proposed course of action following site assessment to the

778

department or the local pollution control program for review, the

779

person responsible for brownfield site rehabilitation must hold a

780

meeting or attend a regularly scheduled meeting to inform the

781

advisory committee of the findings and recommendations in the

782

site assessment report or the technical document containing the

783

proposed course of action following site assessment.

784

(5) The person responsible for brownfield site

785

rehabilitation must enter into a brownfield site rehabilitation

786

agreement with the department or an approved local pollution

787

control program if actual contamination exists at the brownfield

788

site. The brownfield site rehabilitation agreement must include:

789

(a) A brownfield site rehabilitation schedule, including

790

milestones for completion of site rehabilitation tasks and

791

submittal of technical reports and rehabilitation plans as agreed

792

upon by the parties to the agreement.;

793

(b) A commitment to conduct site rehabilitation activities

794

under the observation of professional engineers or geologists who

795

are registered in accordance with the requirements of chapter 471

796

or chapter 492, respectively. Submittals provided by the person

797

responsible for brownfield site rehabilitation must be signed and

798

sealed by a professional engineer registered under chapter 471,

799

or a professional geologist registered under chapter 492,

800

certifying that the submittal and associated work comply with the

801

law and rules of the department and those governing the

802

profession. In addition, Upon completion of the approved remedial

803

action, the department shall require a professional engineer

804

registered under chapter 471 or a professional geologist

805

registered under chapter 492 must to certify that the corrective

806

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

807

substantial conformance with the plans and specifications

808

approved by the department.;

809

810

accordance with department quality assurance rules.;

811

(d) A commitment to conduct site rehabilitation consistent

812

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

813

brownfield site contamination cleanup criteria in s. 376.81,

814

including any applicable requirements for risk-based corrective

815

action.;

816

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

817

reports and plans submitted in accordance with the agreement. The

818

department shall make every effort to adhere to established

819

agency goals for reasonable timeframes for review of such

820

documents.;

821

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

822

or approved local pollution control program to all brownfield

823

sites within the eligible brownfield area for activities

824

associated with site rehabilitation.;

825

(g) Other provisions that the person responsible for

826

brownfield site rehabilitation and the department agree upon,

827

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

828

that will improve or enhance the brownfield site rehabilitation

829

process.;

830

(h) A commitment to consider appropriate pollution

831

prevention measures and to implement those that the person

832

responsible for brownfield site rehabilitation determines are

833

reasonable and cost-effective, taking into account the ultimate

834

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

835

improved inventory or production controls and procedures for

836

preventing loss, spills, and leaks of hazardous waste and

837

materials, and include goals for the reduction of releases of

838

toxic materials.; and

839

(i) Certification that the person responsible for

840

brownfield site rehabilitation has consulted with an agreement

841

exists between the person responsible for brownfield site

842

rehabilitation and the local government having with jurisdiction

843

over the brownfield area concerning the proposed redevelopment

844

for the brownfield site, that the local government is in

845

agreement with or approves the proposed redevelopment, and that

846

the proposed redevelopment complies with all applicable laws and

847

requirements for such redevelopment. Certification includes:

848

1. Referencing or providing a legally recorded or

849

officially approved land use or site map or plan, a development

850

order or approval, a building permit, or a similar official

851

document issued by the local government which reflects the local

852

government's approval of the proposed redevelopment of the

853

brownfield site;

854

2. Providing a copy of the local government resolution

855

designating the brownfield area that contains the proposed

856

redevelopment of the brownfield site; or

857

3. Providing a letter from the local government that

858

describes the proposed redevelopment of the brownfield site and

859

expresses the local government's agreement with or approval of

860

the proposed redevelopment. Such agreement shall contain terms

861

for the redevelopment of the brownfield area.

862

(6) Any contractor performing site rehabilitation program

863

tasks must demonstrate to the department that the contractor:

864

(a) Meets all certification and license requirements

865

imposed by law; and

866

(b) Intends to conduct Has obtained the necessary approvals

867

for conducting sample collection and analyses pursuant to

868

department rules.

869

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

870

site rehabilitation program tasks pursuant to a brownfield site

871

rehabilitation agreement or supervising the performance of such

872

tasks by licensed subcontractors in accordance with the

873

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

874

the contractor:

875

(a) Complies with applicable OSHA regulations.

876

(b) Maintains workers' compensation insurance for all

877

employees as required by the Florida Workers' Compensation Law.

878

879

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

880

general aggregate for bodily injury and property damage and

881

comprehensive automobile liability coverage with limits of not

882

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

883

also maintain pollution liability coverage with limits of not

884

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

885

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

886

million per occurrence for property damage. The contractor's

887

certificate of insurance shall name the state as an additional

888

insured party.

889

(d) Maintains professional liability insurance of at least

890

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

891

(8) Any professional engineer or geologist providing

892

professional services relating to site rehabilitation program

893

tasks must carry professional liability insurance with a coverage

894

limit of at least $1 million.

895

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

896

local program fails to complete review of a technical document

897

within the timeframe specified in the brownfield site

898

rehabilitation agreement, the person responsible for brownfield

899

site rehabilitation may proceed to the next site rehabilitation

900

task. However, the person responsible for brownfield site

901

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

902

department or local program to complete additional work on a

903

previous task. Exceptions to this subsection include requests for

904

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

905

studies, which must be approved before prior to implementation.

906

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

907

rehabilitation fails to comply with the brownfield site

908

rehabilitation agreement, the department shall allow 90 days for

909

the person responsible for brownfield site rehabilitation up to

910

90 days to return to compliance with the provision at issue or to

911

negotiate a modification to the brownfield site rehabilitation

912

agreement with the department for good cause shown. If an

913

imminent hazard exists, the 90-day grace period does shall not

914

apply. If the project is not returned to compliance with the

915

brownfield site rehabilitation agreement and a modification

916

cannot be negotiated, the immunity provisions of s. 376.82 are

917

revoked.

918

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

919

encouraged to enter into delegation agreements with local

920

pollution control programs approved under s. 403.182 to

921

administer the brownfield program within their jurisdictions,

922

thereby maximizing the integration of this process with the other

923

local development processes needed to facilitate redevelopment of

924

a brownfield area. When determining whether a delegation pursuant

925

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

926

local pollution control program is appropriate, the department

927

shall consider the following. The local pollution control program

928

must:

929

(a) Have and maintain the administrative organization,

930

staff, and financial and other resources to effectively and

931

efficiently implement and enforce the statutory requirements of

932

the delegated brownfield program; and

933

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

934

delegated brownfield program, and for notice and a right to

935

challenge governmental action, by appropriate administrative and

936

judicial process, which shall be specified in the delegation.

937

938

A The local pollution control program may shall not be delegated

939

authority to take action on or to make decisions regarding any

940

brownfield site on land owned by the local government. A Any

941

delegation agreement entered into pursuant to this subsection

942

must shall contain such terms and conditions necessary to ensure

943

the effective and efficient administration and enforcement of the

944

statutory requirements of the brownfield program as established

945

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

946

department.

947

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

948

range of economic and tax incentives available to facilitate and

949

promote the rehabilitation of brownfield areas, to help eliminate

950

the public health and environmental hazards, and to promote the

951

creation of jobs and economic development in these previously

952

run-down, blighted, and underutilized areas.

953

(11)(a) The Legislature finds and declares the following:

954

1. Brownfield site rehabilitation and redevelopment can

955

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

956

for communities, including the individuals living in such

957

communities;

958

2. The benefits of brownfield site rehabilitation and

959

redevelopment on community health should be better measured in

960

order to achieve the legislative intent expressed in s. 376.78;

961

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

962

measure the community health benefits of brownfield site

963

rehabilitation and redevelopment; and

964

4. Funding sources should be established to support efforts

965

by the state and local governments, in collaboration with local

966

health departments, community health providers, and nonprofit

967

organizations, to evaluate the benefits of brownfield site

968

rehabilitation and redevelopment on community health.

969

(b) Local governments are authorized and encouraged to

970

evaluate the community health benefits and effects of brownfield

971

site rehabilitation and redevelopment in connection with

972

brownfield areas within their jurisdiction. Measures that may be

973

evaluated and monitored before and after brownfield site

974

rehabilitation and redevelopment, include, but are not limited

975

to:

976

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

977

measures for populations living in or around brownfield sites

978

that have been rehabilitated and redeveloped;

979

2. Access to primary and other health care or health

980

services for persons living in or around brownfield sites that

981

have been rehabilitated and redeveloped;

982

3. New or increased access to open, green, park, or other

983

spaces that provide recreational opportunities for individuals

984

living in or around brownfield sites that have been rehabilitated

985

and redeveloped; and

986

4. Other factors described in rules adopted by the

987

department and the Department of Health, as applicable.

988

989

in collaboration with local health departments, community health

990

providers, and nonprofit organizations, to assist local

991

governments in their evaluation of the health benefits of

992

brownfield site rehabilitation and redevelopment.

993

Section 6. Subsection (1), paragraphs (d) and (f) of

994

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

995

Statutes, are amended to read:

996

376.82 Eligibility criteria and liability protection.--

997

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

998

contributed to the contamination of a brownfield site on or after

999

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

1000

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

1001

to the following:

1002

(a) Potential brownfield sites that are subject to an

1003

ongoing formal judicial or administrative enforcement action or

1004

corrective action pursuant to federal authority, including, but

1005

not limited to, the Comprehensive Environmental Response

1006

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

1007

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

1008

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

1009

amended; or under an order from the United States Environmental

1010

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

1011

the Resource Conservation and Recovery Act, as amended (42

1012

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

1013

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

1014

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

1015

pursuant to the federal Hazardous and Solid Waste Amendments of

1016

1984, are not eligible for participation unless specific

1017

exemptions are secured by a memorandum of agreement with the

1018

United States Environmental Protection Agency pursuant to

1019

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

1020

area that subsequently becomes subject to formal judicial or

1021

administrative enforcement action or corrective action under such

1022

federal authority shall have its eligibility revoked unless

1023

specific exemptions are secured by a memorandum of agreement with

1024

the United States Environmental Protection Agency pursuant to

1025

paragraph (2)(g).

1026

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

1027

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

1028

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

1029

rehabilitation agreement, are subject to ongoing corrective

1030

action or enforcement under state authority established in this

1031

chapter or chapter 403, including those persons subject to a

1032

pending consent order with the state, are eligible for

1033

participation in a brownfield site rehabilitation agreement if:

1034

1. The proposed brownfield site is currently idle or

1035

underutilized as a result of the contamination, and participation

1036

in the brownfield program shall will immediately, after cleanup

1037

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

1038

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

1039

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

1040

implementation of the brownfield site rehabilitation agreement;

1041

and

1042

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

1043

an existing consent order or department-approved corrective

1044

action plan, or responding in good faith to an enforcement

1045

action, as evidenced by a determination issued by the department

1046

or an approved local pollution control program.

1047

1048

local government which contain contamination for which a

1049

governmental entity is potentially responsible and which are

1050

already designated as federal brownfield pilot projects or have

1051

filed an application for designation to the United States

1052

Environmental Protection Agency are eligible for participation in

1053

a brownfield site rehabilitation agreement.

1054

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

1055

contamination sites may shall not receive both restoration

1056

funding assistance available for the discharge under this chapter

1057

and any state assistance available under s. 288.107. Sections

1058

376.77-376.86 do not Nothing in this act shall affect the cleanup

1059

criteria, priority ranking, and other rights and obligations

1060

inherent in petroleum contamination and drycleaning contamination

1061

site rehabilitation under ss. 376.30-376.317, or the availability

1062

of economic incentives otherwise provided for by law.

1063

(2) LIABILITY PROTECTION.--

1064

(d) The liability protection provided under this section is

1065

shall become effective upon execution of a brownfield site

1066

rehabilitation agreement and shall remain effective if, provided

1067

the person responsible for brownfield site rehabilitation

1068

complies with the terms of the site rehabilitation agreement. Any

1069

statute of limitations that bars would bar the department from

1070

pursuing relief in accordance with its existing authority is

1071

tolled from the time the agreement is executed until site

1072

rehabilitation is completed or immunity is revoked pursuant to s.

1073

376.80(8) 376.80(10).

1074

(f) Compliance with the agreement referenced in s.

1075

376.80(5)(i) must be evidenced by a finding by the local

1076

government with jurisdiction as provided in s. 376.80(5)(i) over

1077

the brownfield area that the terms of the agreement have been

1078

met.

1079

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

1080

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

1081

site rehabilitation is shall be required unless it is

1082

demonstrated:

1083

(a) That fraud was committed in demonstrating site

1084

conditions or completion of site rehabilitation;

1085

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

1086

of previously unknown contamination which exceeds the site-

1087

specific rehabilitation levels established in accordance with s.

1088

376.81, or which otherwise poses the threat of real and

1089

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

1090

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

1091

1092

rehabilitation criteria established under s. 376.81;

1093

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

1094

acceptable risk established under s. 376.81 due to substantial

1095

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

1096

nonresidential to residential use. Any person who changes the

1097

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

1098

increase beyond the acceptable risk level may be required by the

1099

department to undertake additional remediation measures to assure

1100

that human health, public safety, and the environment are

1101

protected to levels consistent with s. 376.81; or

1102

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

1103

subsequent to a determination of eligibility for participation in

1104

the brownfield program established under s. 376.80.

1105

Section 7. Subsection (1) of section 376.83, Florida

1106

Statutes, is amended to read:

1107

376.83 Violation; penalties.--

1108

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

1109

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

1110

statement, representation, or certification in any application,

1111

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

1112

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

1113

inaccurate any monitoring device or method required to be

1114

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

1115

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

1116

Section 8. Subsections (1) and (2) of section 376.86,

1117

Florida Statutes, are amended, to read:

1118

376.86 Brownfield Areas Loan Guarantee Program.--

1119

(1) The Brownfield Areas Loan Guarantee Council is created

1120

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

1121

membership, the situations and circumstances for participating

1122

participation in partnerships by agreements with local

1123

governments, financial institutions, and others associated with

1124

the redevelopment of brownfield areas pursuant to the Brownfields

1125

Redevelopment Act for a limited state guaranty of up to 5 years

1126

of loan guarantees or loan loss reserves issued pursuant to law.

1127

The limited state loan guaranty applies only to 50 percent of the

1128

primary lenders loans for redevelopment projects in brownfield

1129

areas. If the redevelopment project is for affordable housing, as

1130

defined in s. 420.0004(3), in a brownfield area, the limited

1131

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

1132

loan. If the redevelopment project includes the construction and

1133

operation of a new health care facility or a health care

1134

provider, as defined in s. 408.032, s. 408.07, or s. 408.7056, on

1135

a brownfield site and the applicant has obtained documentation of

1136

occupancy or the issuance of a license or certificate in

1137

accordance with s. 376.30781, the limited state loan guaranty

1138

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

1139

state guaranty of private loans or a loan loss reserve is

1140

authorized for lenders licensed to operate in the state upon a

1141

determination by the council that such an arrangement would be in

1142

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

1143

is great.

1144

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

1145

department of Environmental Protection or the secretary's

1146

designee, the secretary of the Department of Community Affairs or

1147

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

1148

Department of Health or the State Surgeon General's designee, the

1149

Executive Director of the State Board of Administration or the

1150

executive director's designee, the Executive Director of the

1151

Florida Housing Finance Corporation or the executive director's

1152

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

1153

Trade, and Economic Development or the director's designee. The

1154

chairperson of the council shall be the Director of the

1155

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

1156

Staff services for activities of the council shall be provided as

1157

needed by the member agencies.

1158

Section 9. Subsection (1) of section 163.3221, Florida

1159

Statutes, is amended to read:

1160

163.3221 Florida Local Government Development Agreement

1161

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

1162

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

1163

a local government pursuant to s. 376.80 the Brownfields

1164

Redevelopment Act, ss. 376.77-376.85.

1165

Section 10. This act shall take effect July 1, 2008 and

1166

shall operate retroactively to January 1, 2008.

1167

1168

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

1169

And the title is amended as follows:

1170

Delete everything before the enacting clause

1171

and insert:

1172

A bill to be entitled

1173

An act relating to brownfield areas; amending s. 220.1845,

1174

F.S.; providing a tax credit for the costs of solid waste

1175

removal at brownfield sites; providing definitions

1176

relating to solid waste removal; providing an additional

1177

tax credit for rehabilitation costs that result in the

1178

construction and operation of a health care facility or

1179

health care provider on a brownfield site; amending s.

1180

376.30781, F.S.; removing provisions relating to a partial

1181

tax credit; providing a tax credit for the costs of solid

1182

waste removal at brownfield sites; providing definitions

1183

relating to solid waste removal; providing an additional

1184

tax credit for rehabilitation costs that result in the

1185

construction and operation of a health care facility or

1186

health care provider on a brownfield site; revising

1187

procedures relating to the application for the tax credit;

1188

providing additional limitations on the amount of credits

1189

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

1190

references; amending s. 376.79, F.S.; redefining terms

1191

relating to the Brownfields Redevelopment Act; amending s.

1192

376.80, F.S.; revising provisions relating to the

1193

administration of the brownfield program at the local

1194

level; providing requirements for the certification of a

1195

proposed redevelopment of a brownfield site; deleting

1196

certification requirements relating to the site

1197

contractor; deleting the requirement that professional

1198

engineers and geologists providing professional services

1199

must maintain liability insurance; providing for

1200

evaluating the effects of brownfield site rehabilitation

1201

on the community and on individual health; amending ss.

1202

376.82 and 376.83, F.S.; conforming cross-references;

1203

amending s. 376.86, F.S.; revising the Brownfield Areas

1204

Loan Guarantee Program; authorizing the program to

1205

guarantee 75 percent of a loan for the construction and

1206

operation of a new health care facility or health care

1207

provider; adding the State Surgeon General of the

1208

Department of Health to the Brownfield Areas Loan

1209

Guarantee Council; amending s. 163.3221, F.S.; conforming

1210

a cross-reference providing an effective date.

4/2/2008 8:39:00 AM 592-06462-08

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