Florida Senate - 2008 COMMITTEE AMENDMENT

Bill No. CS for SB 2594

501588

CHAMBER ACTION

Senate

Comm: RCS

4/17/2008

House

The Committee on Community Affairs (Crist) recommended the

following amendment:

Senate Amendment (with title amendment)

Delete everything after the enacting clause

and insert:

Section 1. 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

credit applications claiming costs pursuant to this paragraph

100

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

101

31 annual application deadline, and the Department of

102

Environmental Protection shall accept a one-time application

103

filed subsequent to the completion by the tax credit applicant of

104

the applicable requirements listed in this section. A tax credit

105

applicant may claim 50 percent of the cost for solid waste

106

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

107

determined solid waste removal is completed for the brownfield

108

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

109

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

110

the term:

111

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

112

other area where solid waste has been disposed of.

113

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

114

or the assessments that were levied for the disposal of solid

115

waste at a solid waste disposal area.

116

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

117

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

118

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

119

The term also includes:

120

a. Transportation of solid waste to a licensed or exempt

121

solid waste management facility or to a temporary storage area.

122

b. Sorting or screening of solid waste prior to removal

123

from the site.

124

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

125

waste management facility, whether the solid waste is disposed of

126

or recycled.

127

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

128

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

129

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

130

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

131

additional 25 percent of the total site rehabilitation costs, not

132

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

133

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

134

the applicant must provide documentation indicating that the

135

construction of the health care facility or health care provider

136

by the applicant on the brownfield site has received a

137

certificate of occupancy or a license or certificate has been

138

issued for the operation of the health care facility or health

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care provider.

140

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

141

obtain credit under this section must submit with its return a

142

tax credit certificate approving partial tax credits issued by

143

the Department of Environmental Protection under s. 376.30781.

144

Section 2. Section 376.30781, Florida Statutes, is amended

145

to read:

146

376.30781 Partial Tax credits for rehabilitation of

147

drycleaning-solvent-contaminated sites and brownfield sites in

148

designated brownfield areas; application process; rulemaking

149

authority; revocation authority.--

150

(1) The Legislature finds that:

151

(a) To facilitate property transactions and economic growth

152

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

153

encourage the cleanup, at the earliest possible time, of

154

drycleaning-solvent-contaminated sites and brownfield sites in

155

designated brownfield areas.

156

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

157

voluntary cleanup of drycleaning-solvent-contaminated sites and

158

brownfield sites in designated brownfield areas by providing a

159

partial tax credit for the restoration of such property in

160

specified circumstances.

161

(2) Notwithstanding the requirements of subsection

162

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

163

available for any site rehabilitation or solid waste removal

164

conducted during the calendar year in which the applicable

165

voluntary cleanup agreement or brownfield site rehabilitation

166

agreement is executed, even if the site rehabilitation or solid

167

waste removal is conducted prior to the execution of that

168

agreement or the designation of the brownfield area.

169

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

170

voluntary cleanup activity that is integral to site

171

rehabilitation at the following sites is allowed pursuant to s.

172

220.1845:

173

1. A drycleaning-solvent-contaminated site eligible for

174

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

175

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

176

rehabilitation cleanup is undertaken by the real property owner

177

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

178

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

179

drycleaning facility where the contamination exists; or

180

3. A brownfield site in a designated brownfield area under

181

s. 376.80.

182

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

183

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

184

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

185

each site voluntarily rehabilitated. Multiple tax credit

186

applicants shall be granted tax credits in the same proportion as

187

each applicant's their contribution to payment of site

188

rehabilitation cleanup costs. Tax credits are available only for

189

site rehabilitation conducted during the calendar year for which

190

the tax credit application is submitted. For purposes of this

191

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

192

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

193

or chapter 62-782, Florida Administrative Code.

194

195

at contaminated sites that are being voluntarily cleaned up and

196

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

197

credit applicant may claim an additional 25 percent of the total

198

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

199

final year of cleanup as evidenced by the Department of

200

Environmental Protection issuing a "No Further Action" order for

201

that site.

202

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

203

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

204

applicant for the tax credit may claim an additional 25 percent

205

of the total site rehabilitation costs that are eligible for tax

206

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

207

receive this additional tax credit, the applicant must provide a

208

certification letter from the Florida Housing Finance

209

Corporation, the local housing authority, or other governmental

210

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

211

construction on the brownfield site is complete, the brownfield

212

site has received a certificate of occupancy, and the brownfield

213

site has a properly recorded instrument that limits the use of

214

the property to housing that meets the definition of affordable

215

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

216

only one application may shall be submitted each year for each

217

site, an application for the additional credit provided for in

218

this paragraph shall be submitted after as soon as all

219

requirements to obtain the this additional tax credit have been

220

met.

221

(e) In order Notwithstanding the restrictions in this

222

section that limit tax credit eligibility to costs that are

223

integral to site rehabilitation, to encourage the redevelopment

224

of a brownfield site, as defined in the brownfield site

225

rehabilitation agreement, properties in designated brownfield

226

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

227

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

228

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

229

or multiple tax credit applicants working jointly to clean up a

230

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

231

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

232

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

233

with department rules. Multiple tax credit applicants shall be

234

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

235

contribution to payment of solid waste removal costs. These costs

236

are eligible for a tax credit provided the applicant submits an

237

affidavit stating that, after consultation with appropriate local

238

government officials and the department, to the best of the

239

applicant's knowledge based upon such consultation and available

240

historical records, the brownfield site was never operated as a

241

permitted solid waste disposal area or was never operated

242

landfill or dump site for monetary compensation, and the

243

applicant submits all other documentation and certifications

244

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

245

made to "site rehabilitation," the department shall instead

246

consider whether the costs claimed are for solid waste removal,

247

transportation, and disposal of solid waste. Tax credit

248

applications claiming costs pursuant to this paragraph shall not

249

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

250

annual application deadline, and the department shall accept a

251

one-time application filed subsequent to the completion by the

252

tax credit applicant of the applicable requirements listed in

253

this subsection paragraph. A tax credit applicant may claim 50

254

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

255

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

256

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

257

credit application may be filed only once per brownfield site.

258

For the purposes of this section, the term:

259

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

260

other area where solid waste has been disposed of.

261

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

262

or the assessments that were levied for the disposal of solid

263

waste at a solid waste disposal area.

264

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

265

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

266

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

267

The term also includes:

268

a. Transportation of solid waste to a licensed or exempt

269

solid waste management facility or to a temporary storage area.

270

b. Sorting or screening of solid waste prior to removal

271

from the site.

272

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

273

waste management facility, whether the solid waste is disposed of

274

or recycled.

275

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

276

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

277

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

278

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

279

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

280

if the applicant meets the requirements of this paragraph. In

281

order to receive this additional tax credit, the applicant must

282

provide documentation indicating that the construction of the

283

health care facility or health care provider by the applicant on

284

the brownfield site has received a certificate of occupancy or a

285

license or certificate has been issued for the operation of the

286

health care facility or health care provider.

287

(4) The Department of Environmental Protection is shall be

288

responsible for allocating the tax credits provided for in s.

289

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

290

credits annually.

291

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

292

waste removal conducted during the current calendar year, each

293

tax credit applicant must apply to the Department of

294

Environmental Protection for an allocation of the $2 million

295

annual credit by filing a tax credit application with the

296

Division of Waste Management January 15 of the following year on

297

a form developed by the Department of Environmental Protection in

298

cooperation with the Department of Revenue. The form shall

299

include an affidavit from each tax credit applicant certifying

300

that all information contained in the application, including all

301

records of costs incurred and claimed in the tax credit

302

application, are true and correct. If the application is

303

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

304

include an affidavit signed by the real property owner stating

305

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

306

drycleaning facility where the contamination exists. Approval of

307

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

308

served basis based upon the date and time complete applications

309

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

310

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

311

submit only one complete application per site for each calendar

312

year's site rehabilitation costs. Incomplete placeholder

313

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

314

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

315

a tax credit, the tax credit applicant must:

316

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

317

a voluntary cleanup agreement with the Department of

318

Environmental Protection for a drycleaning-solvent-contaminated

319

site or a Brownfield Site Rehabilitation Agreement, as

320

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

321

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

322

sites, as applicable. A site rehabilitation tax credit applicant

323

must submit only a single completed application per site for each

324

calendar year's site rehabilitation costs. A site rehabilitation

325

application must be received by the Division of Waste Management

326

of the Department of Environmental Protection by January 31 of

327

the year after the calendar year for which site rehabilitation

328

costs are being claimed in a tax credit application.

329

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

330

a brownfield site rehabilitation agreement with the Department of

331

Environmental Protection. A solid waste removal tax credit

332

applicant must submit only a single complete application per

333

brownfield site, as defined in the brownfield site rehabilitation

334

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

335

tax credit application must be received by the Division of Waste

336

Management of the Department of Environmental Protection

337

subsequent to the completion of the requirements listed in

338

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

339

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

340

sites.

341

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

342

applicant must annually file an application for certification,

343

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

344

Department of Environmental Protection by January 15 of the year

345

following the calendar year for which site rehabilitation costs

346

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

347

applicant must provide all pertinent information requested on the

348

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

349

and address of the tax credit applicant and the address and

350

tracking identification number of the eligible site. Along with

351

the tax credit application form, the tax credit applicant must

352

submit the following:

353

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

354

Water Quality Assurance Trust Fund to cover the administrative

355

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

356

application;

357

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

358

and associated costs being claimed that were integral to site

359

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

360

solid waste removal as defined in this section during the time

361

period covered by the application. Such documents must include

362

contractual records that describe the scope of work performed,

363

payment requests that describe the goods or services provided,

364

and payment records involving actual costs incurred and paid.

365

Such documentation must be sufficient to demonstrate a link

366

between the contractual records, the payment requests, and the

367

payment records for the time period covered by the application

368

contracts and documentation of contract negotiations, accounts,

369

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

370

sales, leases, or other transactions involving actual costs

371

incurred for that tax year related to site rehabilitation, as

372

that term is defined in ss. 376.301 and 376.79;

373

374

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

375

certified public accountant in accordance with standards

376

established by the American Institute of Certified Public

377

Accountants. Specifically, a certified public accountant's report

378

must be submitted and the certified public accountant must attest

379

to the accuracy and validity of the costs incurred and paid

380

during the time period covered in the application by conducting

381

an independent review of the data presented by the tax credit

382

applicant. Accuracy and validity of costs incurred and paid shall

383

would be determined after once the level of effort is was

384

certified by an appropriate professional registered in this state

385

in each contributing technical discipline. The certified public

386

accountant's report must would also attest that the costs

387

included in the application form are not duplicated within the

388

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

389

to the Department of Environmental Protection in addition to the

390

accountant's certification form in with the tax credit

391

application; and

392

(d) A certification form stating that site rehabilitation

393

activities associated with the documentation submitted pursuant

394

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

395

and related technical documents have been signed and sealed by,

396

an appropriate professional registered in this state in each

397

contributing technical discipline. The certification form shall

398

be signed and sealed by the appropriate registered professionals

399

stating that the costs incurred were integral, necessary, and

400

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

401

376.301 and 376.79. If the scope of solid waste removal

402

activities does not require oversight by a registered technical

403

professional in this state, such certification form is not

404

required as part of the tax credit application.

405

(7) The certified public accountant and appropriate

406

registered professionals submitting forms as part of a tax credit

407

application must verify such forms by completing and signing the

408

appropriate certifications included as part of the application

409

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

410

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

411

(8) The Department of Environmental Protection shall review

412

the tax credit application and any supplemental documentation

413

that the tax credit applicant may submit prior to the annual

414

application deadline, if applicable, for completeness and

415

eligibility, as follows:

416

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

417

complete, the review must verify for the purpose of verifying

418

that the tax credit applicant has met the appropriate qualifying

419

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

420

completed application form, and has addressed each of the

421

categories of submittals all required documentation listed in

422

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

423

has met such completeness these requirements, the tax credit

424

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

425

application line. If the department determines that an

426

application is incomplete, the department shall notify the

427

applicant in writing and the applicant shall have 30 days after

428

receiving such notification to correct any deficiency. Upon

429

timely correction of any deficiencies, the tax credit application

430

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

431

Tax credit applications may not be altered to claim additional

432

costs during this time.

433

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

434

the complete application shall be performed to verify that the

435

work claimed was integral to site rehabilitation or was for solid

436

waste removal, that the work claimed was performed in the

437

applicable timeframe, and that the costs claimed were properly

438

documented. Upon verification, the department shall issue a

439

written decision granting eligibility for partial tax credits (a

440

tax credit certificate). Complete tax credit applications shall

441

be reviewed for eligible costs in conjunction with in the amount

442

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

443

limitation, for the calendar year for which the tax credit

444

application is submitted based on the report of the certified

445

public accountant and the certifications from the appropriate

446

registered technical professionals, as applicable.

447

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

448

Environmental Protection shall inform each eligible tax credit

449

applicant that is subject to the January 31 annual application

450

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

451

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

452

provide each eligible tax credit applicant with a tax credit

453

certificate that must be submitted with its tax return to the

454

Department of Revenue to claim the tax credit or be transferred

455

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

456

site rehabilitation tax credit certificate awards shall not apply

457

to any tax credit application for which the department has issued

458

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

459

shall respond within 90 days after receiving a response from the

460

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

461

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

462

the amount of tax owed.

463

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

464

health care provider, and affordable housing tax credit

465

applications, the Department of Environmental Protection shall

466

inform the applicant of the department's determination within 90

467

days after the application is deemed complete. Each eligible tax

468

credit applicant shall be informed of the amount of its tax

469

credit and provided with a tax credit certificate that must be

470

submitted with its tax return to the Department of Revenue to

471

claim the tax credit or be transferred pursuant to s.

472

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

473

if total credits exceed the amount of tax owed.

474

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

475

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

476

tax credit authorization, such application will then be included

477

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

478

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

479

application.

480

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

481

adopt rules to prescribe the necessary forms required to claim

482

tax credits under this section and to provide the administrative

483

guidelines and procedures required to administer this section.

484

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

485

revoke or modify any written decision granting eligibility for

486

partial tax credits under this section if it is discovered that

487

the tax credit applicant submitted any false statement,

488

representation, or certification in any application, record,

489

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

490

partial tax credits under this section. The Department of

491

Environmental Protection shall immediately notify the Department

492

of Revenue of any revoked or modified orders affecting previously

493

granted partial tax credits. Additionally, the tax credit

494

applicant must notify the Department of Revenue of any change in

495

its tax credit claimed.

496

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

497

funded site rehabilitation under s. 376.3078(3) for

498

rehabilitation of a drycleaning-solvent-contaminated site is

499

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

500

incurred by the tax credit applicant in conjunction with the

501

rehabilitation of that site during the same time period that

502

state-administered site rehabilitation was underway.

503

(b) Tax credits for site rehabilitation awarded pursuant to

504

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

505

the total tax credit award for site rehabilitation exceed 100

506

percent of the costs incurred and paid by an applicant.

507

508

both eligible site rehabilitation costs and eligible solid waste

509

removal costs provided the costs for any given activity are not

510

claimed for both site rehabilitation and solid waste removal such

511

that the same costs are claimed twice.

512

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

513

are not considered integral to site rehabilitation include, but

514

are not limited to, brownfield area designation costs and tax

515

credit application preparation and submittal costs.

516

(e) If the department notifies an applicant pursuant to

517

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

518

may not be allocated and applied to the annual tax credit

519

authorization, and any disputed costs may not delay the

520

application processing or award for subsequent eligible tax

521

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

522

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

523

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

524

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

525

determined by the applicant's original completeness date and

526

time, provided there is any tax credit authorization available.

527

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

528

disputed costs due to an exhaustion of the annual tax credit

529

authorization, such subsequent tax credit award shall be included

530

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

531

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

532

original completeness date and time.

533

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

534

read:

535

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

536

may be cited as the "Brownfields Redevelopment Act."

537

Section 4. Subsections (6), (8), (10), (11), (12), and (17)

538

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

539

376.79 Definitions relating to Brownfields Redevelopment

540

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

541

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

542

sediment, surface water, or groundwater areas that contain

543

contaminants that may be harmful to human health or the

544

environment.

545

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

546

reduce or eliminate the potential for exposure to chemicals of

547

concern from petroleum products, drycleaning solvents, or other

548

contaminants. Such modifications may include, but are not limited

549

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

550

treatments, or slurry walls.

551

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

552

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

553

chemicals of concern from petroleum products, drycleaning

554

solvents, or other contaminants. Such restrictions may include,

555

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

556

or conservation easements.

557

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

558

pollution control program that has received delegated authority

559

from the Department of Environmental Protection under ss.

560

376.80(9)(11) and 403.182.

561

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

562

site rehabilitation that which allows natural processes to

563

contain the spread of contamination and reduce the concentrations

564

of contaminants in contaminated groundwater and soil. Natural

565

attenuation processes may include sorption, biodegradation,

566

chemical reactions with subsurface materials, diffusion,

567

dispersion, and volatilization.

568

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

569

contamination and the remediation activities that reduce the

570

levels of contaminants at a site through accepted treatment

571

methods to meet the cleanup target levels established for that

572

site. For purposes of sites subject to the Resource Conservation

573

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

574

decontamination, and corrective action concerning releases of

575

hazardous substances.

576

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

577

read:

578

376.80 Brownfield program administration process.--

579

(1) A local government with jurisdiction over the

580

brownfield area must notify the department of its decision to

581

designate a brownfield area for rehabilitation for the purposes

582

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

583

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

584

a map adequate to clearly delineate exactly which parcels are to

585

be included in the brownfield area or alternatively a less-

586

detailed map accompanied by a detailed legal description of the

587

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

588

designation by the local government requests in writing to have

589

his or her property removed from the proposed designation, the

590

local government shall grant the request. For municipalities, the

591

governing body shall adopt the resolution in accordance with the

592

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

593

public hearings on the proposed resolution must be in the form

594

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

595

body shall adopt the resolution in accordance with the procedures

596

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

597

hearings on the proposed resolution shall be in the form

598

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

599

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

600

brownfield area that is outside community redevelopment areas,

601

enterprise zones, empowerment zones, closed military bases, or

602

designated brownfield pilot project areas, the local government

603

shall adopt the resolution and must conduct the public hearings

604

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

605

that at least one of the required public hearings shall be

606

conducted as close as reasonably practicable to hearing in the

607

area to be designated to provide an opportunity for public input

608

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

609

opportunities and economic developments anticipated, neighborhood

610

residents' considerations, and other relevant local concerns.

611

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

612

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

613

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

614

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

615

must be announced at a scheduled meeting of the local governing

616

body before the actual public hearing. In determining the areas

617

to be designated, the local government must consider:

618

1. Whether the brownfield area warrants economic

619

development and has a reasonable potential for such activities;

620

2. Whether the proposed area to be designated represents a

621

reasonably focused approach and is not overly large in geographic

622

coverage;

623

3. Whether the area has potential to interest the private

624

sector in participating in rehabilitation; and

625

4. Whether the area contains sites or parts of sites

626

suitable for limited recreational open space, cultural, or

627

historical preservation purposes.

628

(b) A local government shall designate a brownfield area

629

under the provisions of this act provided that:

630

1. A person who owns or controls a potential brownfield

631

site is requesting the designation and has agreed to rehabilitate

632

and redevelop the brownfield site;

633

2. The rehabilitation and redevelopment of the proposed

634

brownfield site will result in economic productivity of the area,

635

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

636

brownfield site that which are full-time equivalent positions not

637

associated with the implementation of the brownfield site

638

rehabilitation agreement and that which are not associated with

639

redevelopment project demolition or construction activities

640

pursuant to the redevelopment of the proposed brownfield site or

641

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

642

creation requirement shall not apply to the rehabilitation and

643

redevelopment of a brownfield site that will provide affordable

644

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

645

recreational areas, conservation areas, or parks;

646

3. The redevelopment of the proposed brownfield site is

647

consistent with the local comprehensive plan and is a permittable

648

use under the applicable local land development regulations;

649

4. Notice of the proposed rehabilitation of the brownfield

650

area has been provided to neighbors and nearby residents of the

651

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

652

for designation has afforded to those receiving notice the

653

opportunity for comments and suggestions about rehabilitation.

654

Notice pursuant to this subparagraph subsection must be made in a

655

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

656

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

657

area; and

658

5. The person proposing the area for designation has

659

provided reasonable assurance that he or she has sufficient

660

financial resources to implement and complete the rehabilitation

661

agreement and redevelopment of the brownfield site plan.

662

663

identification of a person responsible for brownfield site

664

rehabilitation simply entitles the identified person to negotiate

665

a brownfield site rehabilitation agreement with the department or

666

approved local pollution control program.

667

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

668

rehabilitation, the local government must notify the department

669

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

670

be responsible for the coordination changes during the approval

671

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

672

department or the affected approved local pollution control

673

program must notify the affected local government when the change

674

occurs.

675

(4) Local governments or persons responsible for

676

rehabilitation and redevelopment of brownfield areas must

677

establish an advisory committee or use an existing advisory

678

committee that has formally expressed its intent to address

679

redevelopment of the specific brownfield area for the purpose of

680

improving public participation and receiving public comments on

681

rehabilitation and redevelopment of the brownfield area, future

682

land use, local employment opportunities, community safety, and

683

environmental justice. Such advisory committee should include

684

residents within or adjacent to the brownfield area, businesses

685

operating within the brownfield area, and others deemed

686

appropriate. The person responsible for brownfield site

687

rehabilitation must notify the advisory committee of the intent

688

to rehabilitate and redevelop the site before executing the

689

brownfield site rehabilitation agreement, and provide the

690

committee with a copy of the draft plan for site rehabilitation

691

which addresses elements required by subsection (5). This

692

includes disclosing potential reuse of the property as well as

693

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

694

advisory committee shall review any the proposed redevelopment

695

agreements prepared agreement required pursuant to paragraph

696

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

697

local government with jurisdiction over the brownfield area. The

698

advisory committee must receive a copy of the executed brownfield

699

site rehabilitation agreement. When the person responsible for

700

brownfield site rehabilitation submits a site assessment report

701

or the technical document containing the proposed course of

702

action following site assessment to the department or the local

703

pollution control program for review, the person responsible for

704

brownfield site rehabilitation must hold a meeting or attend a

705

regularly scheduled meeting to inform the advisory committee of

706

the findings and recommendations in the site assessment report or

707

the technical document containing the proposed course of action

708

following site assessment.

709

(5) The person responsible for brownfield site

710

rehabilitation must enter into a brownfield site rehabilitation

711

agreement with the department or an approved local pollution

712

control program if actual contamination exists at the brownfield

713

site. The brownfield site rehabilitation agreement must include:

714

(a) A brownfield site rehabilitation schedule, including

715

milestones for completion of site rehabilitation tasks and

716

submittal of technical reports and rehabilitation plans as agreed

717

upon by the parties to the agreement.;

718

(b) A commitment to conduct site rehabilitation activities

719

under the observation of professional engineers or geologists who

720

are registered in accordance with the requirements of chapter 471

721

or chapter 492, respectively. Submittals provided by the person

722

responsible for brownfield site rehabilitation must be signed and

723

sealed by a professional engineer registered under chapter 471,

724

or a professional geologist registered under chapter 492,

725

certifying that the submittal and associated work comply with the

726

law and rules of the department and those governing the

727

profession. In addition, upon completion of the approved remedial

728

action, the department shall require a professional engineer

729

registered under chapter 471 or a professional geologist

730

registered under chapter 492 to certify that the corrective

731

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

732

substantial conformance with the plans and specifications

733

approved by the department.;

734

735

accordance with department quality assurance rules.;

736

(d) A commitment to conduct site rehabilitation consistent

737

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

738

brownfield site contamination cleanup criteria in s. 376.81,

739

including any applicable requirements for risk-based corrective

740

action.;

741

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

742

reports and plans submitted in accordance with the agreement. The

743

department shall make every effort to adhere to established

744

agency goals for reasonable timeframes for review of such

745

documents.;

746

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

747

or approved local pollution control program to all brownfield

748

sites within the eligible brownfield area for activities

749

associated with site rehabilitation.;

750

(g) Other provisions that the person responsible for

751

brownfield site rehabilitation and the department agree upon,

752

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

753

that will improve or enhance the brownfield site rehabilitation

754

process.;

755

(h) A commitment to consider appropriate pollution

756

prevention measures and to implement those that the person

757

responsible for brownfield site rehabilitation determines are

758

reasonable and cost-effective, taking into account the ultimate

759

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

760

improved inventory or production controls and procedures for

761

preventing loss, spills, and leaks of hazardous waste and

762

materials, and include goals for the reduction of releases of

763

toxic materials.; and

764

(i) Certification that an agreement exists between the

765

person responsible for brownfield site rehabilitation has

766

consulted with and the local government with jurisdiction over

767

the brownfield area about the proposed redevelopment of the

768

brownfield site, that the local government is in agreement with

769

or approves the proposed redevelopment, and that the proposed

770

redevelopment complies with applicable laws and requirements for

771

such redevelopment. Certification shall be accomplished by

772

referencing or providing a legally recorded or officially

773

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

774

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

775

local government that reflects the local government's approval of

776

proposed redevelopment of the brownfield site; providing a copy

777

of the local government resolution designating the brownfield

778

area that contains the proposed redevelopment of the brownfield

779

site; or providing a letter from the local government that

780

describes the proposed redevelopment of the brownfield site and

781

expresses the local government's agreement with or approval of

782

the proposed redevelopment. Such agreement shall contain terms

783

for the redevelopment of the brownfield area.

784

(6) Any contractor performing site rehabilitation program

785

tasks must demonstrate to the department that the contractor:

786

(a) Meets all certification and license requirements

787

imposed by law; and

788

(b) Will conduct Has obtained the necessary approvals for

789

conducting sample collection and analyses pursuant to department

790

rules.

791

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

792

site rehabilitation program tasks pursuant to a brownfield site

793

rehabilitation agreement or supervising the performance of such

794

tasks by licensed subcontractors in accordance with the

795

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

796

the contractor:

797

(a) Complies with applicable OSHA regulations.

798

(b) Maintains workers' compensation insurance for all

799

employees as required by the Florida Workers' Compensation Law.

800

801

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

802

general aggregate for bodily injury and property damage and

803

comprehensive automobile liability coverage with limits of not

804

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

805

also maintain pollution liability coverage with limits of not

806

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

807

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

808

million per occurrence for property damage. The contractor's

809

certificate of insurance shall name the state as an additional

810

insured party.

811

(d) Maintains professional liability insurance of at least

812

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

813

(8) Any professional engineer or geologist providing

814

professional services relating to site rehabilitation program

815

tasks must carry professional liability insurance with a coverage

816

limit of at least $1 million.

817

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

818

local program fails to complete review of a technical document

819

within the timeframe specified in the brownfield site

820

rehabilitation agreement, the person responsible for brownfield

821

site rehabilitation may proceed to the next site rehabilitation

822

task. However, the person responsible for brownfield site

823

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

824

department or local program to complete additional work on a

825

previous task. Exceptions to this subsection include requests for

826

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

827

studies, which must be approved prior to implementation.

828

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

829

rehabilitation fails to comply with the brownfield site

830

rehabilitation agreement, the department shall allow 90 days for

831

the person responsible for brownfield site rehabilitation to

832

return to compliance with the provision at issue or to negotiate

833

a modification to the brownfield site rehabilitation agreement

834

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

835

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

836

is not returned to compliance with the brownfield site

837

rehabilitation agreement and a modification cannot be negotiated,

838

the immunity provisions of s. 376.82 are revoked.

839

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

840

encouraged to enter into delegation agreements with local

841

pollution control programs approved under s. 403.182 to

842

administer the brownfield program within their jurisdictions,

843

thereby maximizing the integration of this process with the other

844

local development processes needed to facilitate redevelopment of

845

a brownfield area. When determining whether a delegation pursuant

846

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

847

local pollution control program is appropriate, the department

848

shall consider the following. The local pollution control program

849

must:

850

(a) Have and maintain the administrative organization,

851

staff, and financial and other resources to effectively and

852

efficiently implement and enforce the statutory requirements of

853

the delegated brownfield program; and

854

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

855

delegated brownfield program, and for notice and a right to

856

challenge governmental action, by appropriate administrative and

857

judicial process, which shall be specified in the delegation.

858

859

The local pollution control program shall not be delegated

860

authority to take action on or to make decisions regarding any

861

brownfield site on land owned by the local government. Any

862

delegation agreement entered into pursuant to this subsection

863

shall contain such terms and conditions necessary to ensure the

864

effective and efficient administration and enforcement of the

865

statutory requirements of the brownfield program as established

866

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

867

department.

868

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

869

range of economic and tax incentives available to facilitate and

870

promote the rehabilitation of brownfield areas, to help eliminate

871

the public health and environmental hazards, and to promote the

872

creation of jobs and economic development in these previously

873

run-down, blighted, and underutilized areas.

874

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

875

1. Brownfield site rehabilitation and redevelopment can

876

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

877

for communities, including improved health and quality of life of

878

individuals living in such communities.

879

2. The community health benefits of brownfield site

880

rehabilitation and redevelopment should be better measured in

881

order to achieve the legislative intent as expressed in s.

882

376.78.

883

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

884

measure the community health benefits of brownfield site

885

rehabilitation and redevelopment.

886

4. Funding sources should be established to support efforts

887

by the state and local governments, in collaboration with local

888

health departments, community health providers, and nonprofit

889

organizations, to evaluate the community health benefits of

890

brownfield site rehabilitation and redevelopment.

891

(b) Local governments may and are encouraged to evaluate

892

the community health benefits and effects of brownfield site

893

rehabilitation and redevelopment in connection with brownfield

894

areas located within their jurisdictions. Factors that may be

895

evaluated and monitored before and after brownfield site

896

rehabilitation and redevelopment include, but are not limited to:

897

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

898

measures regarding populations living in or around brownfield

899

sites that have been rehabilitated and redeveloped.

900

2. Access to primary and other health care or health

901

services for persons living in or around brownfield sites that

902

have been rehabilitated and redeveloped.

903

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

904

other recreational spaces that provide recreational opportunities

905

for individuals living in or around brownfield sites that have

906

been rehabilitated and redeveloped.

907

4. Other factors described in rules adopted by the

908

Department of Environmental Protection or the Department of

909

Health, as applicable.

910

911

assist local governments, in collaboration with local health

912

departments, community health providers, and nonprofit

913

organizations, in evaluating the community health benefits of

914

brownfield site rehabilitation and redevelopment.

915

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

916

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

917

Statutes, are amended to read:

918

376.82 Eligibility criteria and liability protection.--

919

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

920

contributed to the contamination of a brownfield site on or after

921

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

922

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

923

to the following:

924

(a) Potential brownfield sites that are subject to an

925

ongoing formal judicial or administrative enforcement action or

926

corrective action pursuant to federal authority, including, but

927

not limited to, the Comprehensive Environmental Response

928

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

929

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

930

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

931

amended; or under an order from the United States Environmental

932

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

933

the Resource Conservation and Recovery Act, as amended (42

934

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

935

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

936

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

937

pursuant to the federal Hazardous and Solid Waste Amendments of

938

1984, are not eligible for participation unless specific

939

exemptions are secured by a memorandum of agreement with the

940

United States Environmental Protection Agency pursuant to

941

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

942

area that subsequently becomes subject to formal judicial or

943

administrative enforcement action or corrective action under such

944

federal authority shall have its eligibility revoked unless

945

specific exemptions are secured by a memorandum of agreement with

946

the United States Environmental Protection Agency pursuant to

947

paragraph (2)(g).

948

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

949

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

950

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

951

rehabilitation agreement, are subject to ongoing corrective

952

action or enforcement under state authority established in this

953

chapter or chapter 403, including those persons subject to a

954

pending consent order with the state, are eligible for

955

participation in a brownfield site rehabilitation agreement if:

956

1. The proposed brownfield site is currently idle or

957

underutilized as a result of the contamination, and participation

958

in the brownfield program shall will immediately, after cleanup

959

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

960

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

961

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

962

implementation of the brownfield site rehabilitation agreement;

963

and

964

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

965

an existing consent order or department-approved corrective

966

action plan, or responding in good faith to an enforcement

967

action, as evidenced by a determination issued by the department

968

or an approved local pollution control program.

969

970

local government which contain contamination for which a

971

governmental entity is potentially responsible and which are

972

already designated as federal brownfield pilot projects or have

973

filed an application for designation to the United States

974

Environmental Protection Agency are eligible for participation in

975

a brownfield site rehabilitation agreement.

976

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

977

contamination sites may shall not receive both restoration

978

funding assistance available for the discharge under this chapter

979

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

980

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

981

other rights and obligations inherent in petroleum contamination

982

and drycleaning contamination site rehabilitation under ss.

983

376.30-376.317, or the availability of economic incentives

984

otherwise provided for by law.

985

(2) LIABILITY PROTECTION.--

986

(d) The liability protection provided under this section

987

shall become effective upon execution of a brownfield site

988

rehabilitation agreement and shall remain effective, provided the

989

person responsible for brownfield site rehabilitation complies

990

with the terms of the site rehabilitation agreement. Any statute

991

of limitations that would bar the department from pursuing relief

992

in accordance with its existing authority is tolled from the time

993

the agreement is executed until site rehabilitation is completed

994

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

995

(f) Compliance with the agreement referenced in s.

996

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

997

a finding by the local government with jurisdiction over the

998

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

999

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

1000

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

1001

site rehabilitation is shall be required unless it is

1002

demonstrated:

1003

(a) That fraud was committed in demonstrating site

1004

conditions or completion of site rehabilitation;

1005

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

1006

of previously unknown contamination which exceeds the site-

1007

specific rehabilitation levels established in accordance with s.

1008

376.81, or which otherwise poses the threat of real and

1009

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

1010

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

1011

1012

rehabilitation criteria established under s. 376.81;

1013

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

1014

acceptable risk established under s. 376.81 due to substantial

1015

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

1016

nonresidential to residential use. Any person who changes the

1017

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

1018

increase beyond the acceptable risk level may be required by the

1019

department to undertake additional remediation measures to assure

1020

that human health, public safety, and the environment are

1021

protected to levels consistent with s. 376.81; or

1022

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

1023

subsequent to a determination of eligibility for participation in

1024

the brownfield program established under s. 376.80.

1025

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

1026

Statutes, is amended to read:

1027

376.83 Violation; penalties.--

1028

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

1029

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

1030

statement, representation, or certification in any application,

1031

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

1032

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

1033

inaccurate any monitoring device or method required to be

1034

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

1035

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

1036

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

1037

Florida Statutes, are amended to read:

1038

376.86 Brownfield Areas Loan Guarantee Program.--

1039

(1) The Brownfield Areas Loan Guarantee Council is created

1040

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

1041

membership, the situations and circumstances for participation in

1042

partnerships by agreements with local governments, financial

1043

institutions, and others associated with the redevelopment of

1044

brownfield areas pursuant to the Brownfields Redevelopment Act

1045

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

1046

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

1047

loan guaranty applies only to 50 percent of the primary lenders

1048

loans for redevelopment projects in brownfield areas. If the

1049

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

1050

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

1051

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

1052

the redevelopment project includes the construction and operation

1053

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

1054

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

1055

site and the applicant has obtained documentation in accordance

1056

with s. 376.30781 indicating that the construction of the health

1057

care facility or health care provider by the applicant on the

1058

brownfield site has received a certificate of occupancy or a

1059

license or certificate has been issued for the operation of the

1060

health care facility or health care provider, the limited state

1061

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

1062

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

1063

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

1064

determination by the council that such an arrangement would be in

1065

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

1066

is great.

1067

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

1068

Department of Environmental Protection or the secretary's

1069

designee, the secretary of the Department of Community Affairs or

1070

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

1071

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

1072

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

1073

Executive Director of the Florida Housing Finance Corporation or

1074

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

1075

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

1076

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

1077

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

1078

Economic Development. Staff services for activities of the

1079

council shall be provided as needed by the member agencies.

1080

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

1081

Statutes, is amended to read:

1082

163.3221 Florida Local Government Development Agreement

1083

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

1084

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

1085

a local government pursuant to s. 376.80 the Brownfields

1086

Redevelopment Act, ss. 376.77-376.85.

1087

Section 10. This act shall take effect upon becoming a law

1088

and shall operate retroactively to January 1, 2008.

1089

1090

1091

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

1092

And the title is amended as follows:

1093

Delete everything before the enacting clause

1094

and insert:

1095

A bill to be entitled

1096

An act relating to brownfield site redevelopment; amending

1097

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

1098

rehabilitation tax credits; expanding eligibility for site

1099

rehabilitation tax credits; providing for application to

1100

brownfield site redevelopment solid waste removal costs;

1101

providing requirements and limitations; providing

1102

definitions; providing for application to construction and

1103

operation of new health care facilities or health care

1104

providers on brownfield sites; providing requirements;

1105

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

1106

tax credits for rehabilitation of certain contaminated

1107

sites and brownfield sites; providing for application to

1108

solid waste removal activities and site rehabilitation;

1109

providing for granting tax credits to multiple applicants;

1110

providing criteria for claiming costs for solid waste

1111

removal; providing definitions; providing for application

1112

to construction and operation of new health care

1113

facilities or health care providers on brownfield sites;

1114

providing requirements; revising criteria and requirements

1115

for granting site rehabilitation tax credits; providing

1116

criteria and requirements for granting solid waste removal

1117

tax credits; revising criteria and requirements for

1118

Department of Environmental Protection review of tax

1119

credit applications; providing notice requirements for the

1120

department in reviewing applications; increasing available

1121

amounts eligible for tax credits; providing additional

1122

limitations on tax credit awards for site rehabilitation

1123

costs and solid waste removal costs; providing

1124

construction of costs not eligible for tax credits;

1125

providing requirements and procedures for allocating and

1126

awarding certain ineligible or disputed costs; amending s.

1127

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

1128

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

1129

redevelopment; conforming a cross-reference; amending s.

1130

376.80, F.S.; revising the brownfield program

1131

administration process; revising local government proposal

1132

requirements; revising requirements for brownfield site

1133

redevelopment agreements; deleting certain brownfield site

1134

rehabilitation contractor certification requirements;

1135

deleting a requirement that certain professionals carry

1136

professional liability insurance; providing legislative

1137

findings and declarations; authorizing local governments

1138

to evaluate certain benefits and effects of brownfield

1139

site redevelopment and rehabilitation; providing criteria;

1140

authorizing the Department of Health to assist local

1141

governments in such evaluations; amending ss. 376.82 and

1142

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

1143

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

1144

Brownfield Areas Loan Guarantee Program grants to

1145

construction and operation of new health care facilities

1146

and health care providers; expanding membership of the

1147

Brownfield Areas Loan Guarantee Council; amending s.

1148

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

1149

for retroactive application; providing an effective date.

4/16/2008 1:11:00 PM 578-07625-08

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