HB 527

1
A bill to be entitled
2An act relating to brownfield site redevelopment; amending
3s. 212.08, F.S.; revising a definition for purposes of
4providing a sales tax exemption for materials used in
5constructing certain homes in certain areas; amending s.
6220.1845, F.S.; expanding eligibility for site
7rehabilitation tax credits; providing for application to
8brownfield site redevelopment solid waste removal costs;
9providing requirements and limitations; providing
10definitions; providing for application to construction and
11operation of new health care facilities or health care
12providers on brownfield sites; providing requirements;
13amending s. 376.30781, F.S.; revising provisions providing
14partial tax credits for rehabilitation of certain
15contaminated sites and brownfield sites; providing for
16application to solid waste removal activities and site
17rehabilitation; providing for granting tax credits to
18multiple applicants; providing criteria for claiming costs
19for solid waste removal; providing definitions; providing
20for application to construction and operation of new
21health care facilities or health care providers on
22brownfield sites; providing requirements; revising
23criteria and requirements for granting site rehabilitation
24removal tax credits; providing criteria and requirements
25for granting solid waste removal tax credits; revising
26criteria and requirements for Department of Environmental
27Protection review of tax credit applications; providing
28notice requirements for the department in reviewing
29applications; increasing available amounts eligible for
30tax credits; providing additional limitations on tax
31credit awards for site rehabilitation costs and solid
32waste removal costs; providing construction of costs not
33eligible for tax credits; amending s. 376.79, F.S.;
34revising definitions relating to brownfield redevelopment;
35conforming a cross-reference; amending s. 376.80, F.S.;
36revising the brownfield program administration process;
37revising local government proposal requirements; revising
38requirements for brownfield site redevelopment agreements;
39deleting certain brownfield site rehabilitation contractor
40certification requirements; deleting a requirement that
41certain professionals carry professional liability
42insurance; providing legislative findings and
43declarations; authorizing local governments to evaluate
44certain benefits and effects of brownfield site
45redevelopment and rehabilitation; providing criteria;
46authorizing the Department of Health to assist local
47governments in such evaluations; amending s. 376.82, F.S.;
48conforming references; amending s. 376.86, F.S.; providing
49for limited application of Brownfield Areas Loan Guarantee
50Program grants to construction and operation of new health
51care facilities and health care providers; expanding
52membership of the Brownfield Areas Loan Guarantee Council;
53providing an effective date.
54
55Be It Enacted by the Legislature of the State of Florida:
56
57     Section 1.  Paragraph (n) of subsection (5) of section
58212.08, Florida Statutes, is amended to read:
59     212.08  Sales, rental, use, consumption, distribution, and
60storage tax; specified exemptions.--The sale at retail, the
61rental, the use, the consumption, the distribution, and the
62storage to be used or consumed in this state of the following
63are hereby specifically exempt from the tax imposed by this
64chapter.
65     (5)  EXEMPTIONS; ACCOUNT OF USE.--
66     (n)  Materials for construction of single-family homes in
67certain areas.--
68     1.  As used in this paragraph, the term:
69     a.  "Building materials" means tangible personal property
70that becomes a component part of a qualified home.
71     b.  "Qualified home" means a single-family home or dwelling
72constructed for occupancy by any person or household and meeting
73the definition of "affordable" provided in s. 420.0004 that
74having an appraised value of no more than $160,000 which is
75located in an enterprise zone, empowerment zone, brownfield area
76designated pursuant to s. 376.80, or Front Porch Florida
77Community and which is constructed and occupied by the owner
78thereof for residential purposes.
79     c.  "Substantially completed" has the same meaning as
80provided in s. 192.042(1).
81     2.  Building materials used in the construction of a
82qualified home and the costs of labor associated with the
83construction of a qualified home are exempt from the tax imposed
84by this chapter upon an affirmative showing to the satisfaction
85of the department that the requirements of this paragraph have
86been met. This exemption inures to the owner through a refund of
87previously paid taxes. To receive this refund, the owner must
88file an application under oath with the department which
89includes:
90     a.  The name and address of the owner.
91     b.  The address and assessment roll parcel number of the
92home for which a refund is sought.
93     c.  A copy of the building permit issued for the home.
94     d.  A certification by the local building code inspector
95that the home is substantially completed.
96     e.  A sworn statement, under penalty of perjury, from the
97general contractor licensed in this state with whom the owner
98contracted to construct the home, which statement lists the
99building materials used in the construction of the home and the
100actual cost thereof, the labor costs associated with such
101construction, and the amount of sales tax paid on these
102materials and labor costs. If a general contractor was not used,
103the owner shall provide this information in a sworn statement,
104under penalty of perjury. Copies of invoices evidencing payment
105of sales tax must be attached to the sworn statement.
106     f.  A sworn statement, under penalty of perjury, from the
107owner affirming that he or she is occupying the home for
108residential purposes.
109     3.  An application for a refund under this paragraph must
110be submitted to the department within 6 months after the date
111the home is deemed to be substantially completed by the local
112building code inspector. Within 30 working days after receipt of
113the application, the department shall determine if it meets the
114requirements of this paragraph. A refund approved pursuant to
115this paragraph shall be made within 30 days after formal
116approval of the application by the department.
117     4.  The department shall establish by rule an application
118form and criteria for establishing eligibility for exemption
119under this paragraph.
120     5.  The exemption shall apply to purchases of materials on
121or after July 1, 2000.
122     Section 2.  Paragraph (i) of subsection (1) of section
123220.1845, Florida Statutes, is amended, and paragraphs (j) and
124(k) are added to that subsection, to read:
125     220.1845  Contaminated site rehabilitation tax credit.--
126     (1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
127     (i)  In order to encourage the construction of housing that
128meets the definition of "affordable" provided in s. 420.0004(3),
129an applicant for the tax credit may claim an additional 25
130percent of the total site rehabilitation costs that are eligible
131for tax credits under this section, including site
132rehabilitation costs as provided in paragraph (j) and s.
133376.30781(3)(e), not to exceed $500,000. In order to receive
134this additional tax credit, the applicant must provide a
135certification letter from the Florida Housing Finance
136Corporation, the local housing authority, or other governmental
137agency that is a party to the use agreement, indicating that the
138construction on the brownfield site is substantially completed
139as defined in s. 192.042 or complete, the brownfield site has
140received a certificate of occupancy, and that the brownfield
141site has a properly recorded instrument that limits the use of
142the property to housing that meets the definition of
143"affordable" provided in s. 420.0004(3).
144     (j)  In order to encourage the redevelopment of a
145brownfield site, as defined in the brownfield site
146rehabilitation agreement, that is hindered by the presence of
147solid waste, as defined in s. 403.703, a tax credit applicant,
148or multiple tax credit applicants working jointly to clean up a
149single brownfield site, may also claim costs required to address
150removal of the solid waste in accordance with department rules.
151Multiple tax credit applicants shall be granted tax credits in
152the same proportion as the contribution each such applicant
153makes to the total payment of solid waste removal costs. These
154costs are eligible for a tax credit provided the applicant
155submits an affidavit stating that, after consultation with
156appropriate local government officials and the department, to
157the best of the applicant's knowledge according to such
158consultation and available historical records, the brownfield
159site was never operated as a permitted solid waste disposal area
160and was never operated for monetary compensation and provided
161the applicant submits all other documentation and certifications
162required by this section. Under this section, wherever reference
163is made to "site rehabilitation," the department shall instead
164consider whether the costs claimed are for solid waste removal
165and the applicant seeking recovery of costs under this paragraph
166for solid waste removal may be eligible to receive tax credits
167under this subsection in accordance with the requirements of
168this subsection. Tax credit applications claiming costs pursuant
169to this paragraph shall not be subject to the calendar-year
170limitation and January 15 annual application deadline, and the
171department shall accept a one-time application filed subsequent
172to the completion by the tax credit applicant of the applicable
173requirements listed in this subsection. A tax credit applicant
174may claim 50 percent of the costs for solid waste removal, not
175to exceed $500,000, after the applicant has determined solid
176waste removal is completed for the brownfield site. A solid
177waste removal tax credit application may be filed only once per
178brownfield site. For the purposes of this section, the term:
179     1.  "Solid waste disposal area" means a landfill, dump, or
180other area where solid waste has been disposed of.
181     2.  "Monetary compensation" means the fees that were
182charged or the assessments that were levied for the disposal of
183solid waste at a solid waste disposal area.
184     3.  "Solid waste removal" means removal of solid waste from
185the land surface or excavation of solid waste from below the
186land surface and removal of the solid waste from the brownfield
187site. The term includes:
188     a.  Transportation of solid waste to a licensed or exempt
189solid waste management facility or to a temporary storage area.
190     b.  Sorting or screening of solid waste prior to removal
191from the site.
192     c.  Deposition of solid waste at a permitted or exempt
193solid waste management facility, whether the solid waste is
194disposed of or recycled.
195     (k)  In order to encourage the construction and operation
196of a new health care facility or a health care provider, as
197defined in s. 408.032, s. 408.07, or s. 408.7056, on a
198brownfield site, an applicant for a tax credit may claim an
199additional 25 percent of the total site rehabilitation costs,
200not to exceed $500,000. In order to receive this additional tax
201credit, the applicant must provide documentation indicating that
202the construction of the health care facility or health care
203provider by the applicant on the brownfield site has been
204substantially completed as defined in s. 192.042 or that a
205certificate of occupancy or a license or certificate for the
206operation of the health care facility or health care provider
207has been issued.
208     Section 3.  Section 376.30781, Florida Statutes, is amended
209to read:
210     376.30781  Partial tax credits for rehabilitation of
211drycleaning-solvent-contaminated sites and brownfield sites in
212designated brownfield areas; application process; rulemaking
213authority; revocation authority.--
214     (1)  The Legislature finds that:
215     (a)  To facilitate property transactions and economic
216growth and development, it is in the interest of the state to
217encourage the cleanup, at the earliest possible time, of
218drycleaning-solvent-contaminated sites and brownfield sites in
219designated brownfield areas.
220     (b)  It is the intent of the Legislature to encourage the
221voluntary cleanup of drycleaning-solvent-contaminated sites and
222brownfield sites in designated brownfield areas by providing a
223partial tax credit for the restoration of such property in
224specified circumstances.
225     (2)  Notwithstanding the requirements of subsection
226paragraph (5)(a), tax credits allowed pursuant to s. 220.1845
227are available for any site rehabilitation or solid waste removal
228conducted during the calendar year in which the applicable
229voluntary cleanup agreement or brownfield site rehabilitation
230agreement is executed, even if the site rehabilitation or solid
231waste removal is conducted prior to the execution of that
232agreement or the designation of the brownfield area.
233     (3)(a)  A credit in the amount of 50 percent of the costs
234of voluntary cleanup activity that is integral to site
235rehabilitation at the following sites is allowed pursuant to s.
236220.1845:
237     1.  A drycleaning-solvent-contaminated site eligible for
238state-funded site rehabilitation under s. 376.3078(3);
239     2.  A drycleaning-solvent-contaminated site at which site
240rehabilitation cleanup is undertaken by the real property owner
241pursuant to s. 376.3078(11), if the real property owner is not
242also, and has never been, the owner or operator of the
243drycleaning facility where the contamination exists; or
244     3.  A brownfield site in a designated brownfield area under
245s. 376.80.
246     (b)  A tax credit applicant, or multiple tax credit
247applicants working jointly to clean up a single site, may not be
248granted more than $500,000 per year in tax credits for each site
249voluntarily rehabilitated. Multiple tax credit applicants shall
250be granted tax credits in the same proportion as the their
251contribution each such applicant makes to the total payment of
252site rehabilitation cleanup costs. Tax credits are available
253only for site rehabilitation conducted during the calendar year
254for which the tax credit application is submitted. For purposes
255of this section, the term "integral to site rehabilitation"
256means work that is necessary to implement the requirements of
257chapter 62-785 or chapter 62-782, Florida Administrative Code.
258     (c)  In order to encourage completion of site
259rehabilitation at contaminated sites that are being voluntarily
260cleaned up and that are eligible for a tax credit under this
261section, the tax credit applicant may claim an additional 25
262percent of the total site rehabilitation cleanup costs, not to
263exceed $500,000, in the final year of cleanup as evidenced by
264the Department of Environmental Protection issuing a "No Further
265Action" order for that site.
266     (d)  In order to encourage the construction of housing that
267meets the definition of affordable provided in s. 420.0004(3),
268an applicant for the tax credit may claim an additional 25
269percent of the total site rehabilitation costs that are eligible
270for tax credits under this section, including site
271rehabilitation costs as provided in paragraph (e), not to exceed
272$500,000. In order to receive this additional tax credit, the
273applicant must provide a certification letter from the Florida
274Housing Finance Corporation, the local housing authority, or
275other governmental agency that is a party to the use agreement,
276indicating that the construction on the brownfield site is
277substantially completed as defined in s. 192.042 or complete,
278the brownfield site has received a certificate of occupancy, and
279that the brownfield site has a properly recorded instrument that
280limits the use of the property to housing that meets the
281definition of affordable provided in s. 420.0004(3).
282Notwithstanding the limitation that only one application shall
283be submitted each year for each site, an application for the
284additional credit provided for in this paragraph shall be
285submitted after as soon as all requirements to obtain this
286additional tax credit have been met.
287     (e)  In order Notwithstanding the restrictions in this
288section that limit tax credit eligibility to costs that are
289integral to site rehabilitation, to encourage the redevelopment
290of a brownfield site, as defined in the brownfield site
291rehabilitation agreement, properties in designated brownfield
292areas that is are hindered by the presence of solid waste, as
293defined in s. 403.703, a tax credit applicant, or multiple tax
294credit applicants working jointly to clean up a single
295brownfield site, may also claim costs to address removal of the
296solid waste, but only those costs to remove, transport, and
297dispose of solid waste in accordance with department rules.
298Multiple tax credit applicants shall be granted tax credits in
299the same proportion as the contribution of each such applicant
300makes to the total payment of solid waste removal costs. These
301costs are eligible for a tax credit provided the applicant
302submits an affidavit stating that, after consultation with
303appropriate local government officials and the department, to
304the best of the applicant's knowledge according to such
305consultation and available historical records, the brownfield
306site was never operated as a permitted solid waste disposal area
307and was never operated landfill or dump site for monetary
308compensation, and provided the applicant submits all other
309documentation and certifications required by this section. In
310this section, where reference is made to "site rehabilitation,"
311the department shall instead consider whether the costs claimed
312are for solid waste removal and the applicant seeking recovery
313of costs under this paragraph for solid waste removal may be
314eligible to receive tax credits under this subsection in
315accordance with the requirements of this subsection removal,
316transportation, and disposal of solid waste. Tax credit
317applications claiming costs pursuant to this paragraph shall not
318be subject to the calendar-year limitation and January 15 annual
319application deadline, and the department shall accept a one-time
320application filed subsequent to the completion by the tax credit
321applicant of the applicable requirements listed in this
322subsection paragraph. A tax credit applicant may claim 50
323percent of the costs for solid waste removal, not to exceed
324$500,000, after the applicant has determined solid waste removal
325is completed for the brownfield site. A solid waste removal tax
326credit application may be filed only once per brownfield site.
327For the purposes of this section, the term:
328     1.  "Solid waste disposal area" means a landfill, dump, or
329other area where solid waste has been disposed of.
330     2.  "Monetary compensation" means the fees that were
331charged or the assessments that were levied for the disposal of
332solid waste at a solid waste disposal area.
333     3.  "Solid waste removal" means removal of solid waste from
334the land surface or excavation of solid waste from below the
335land surface and removal of the solid waste from the brownfield
336site. The term includes:
337     a.  Transportation of solid waste to a licensed or exempt
338solid waste management facility or to a temporary storage area.
339     b.  Sorting or screening of solid waste prior to removal
340from the site.
341     c.  Deposition of solid waste at a permitted or exempt
342solid waste management facility, whether the solid waste is
343disposed of or recycled.
344     (f)  In order to encourage the construction and operation
345of a new health care facility or a health care provider, as
346defined in s. 408.032, s. 408.07, or s. 408.7056, on a
347brownfield site, an applicant for a tax credit may claim an
348additional 25 percent of the total site rehabilitation costs,
349not to exceed $500,000. In order to receive this additional tax
350credit, the applicant must provide documentation indicating that
351the construction of the health care facility or health care
352provider by the applicant on the brownfield site has been
353substantially completed as defined in s. 192.042 or that a
354certificate of occupancy or a license or certificate for the
355operation of the health care facility or health care provider
356has been issued.
357     (4)  The Department of Environmental Protection shall be
358responsible for allocating the tax credits provided for in s.
359220.1845, not to exceed a total of $5 $2 million in tax credits
360annually.
361     (5)  To claim the credit for site rehabilitation or solid
362waste removal conducted during the current calendar year, each
363tax credit applicant must apply to the Department of
364Environmental Protection for an allocation of the $5 $2 million
365annual credit by filing a tax credit application with the
366Division of Waste Management January 15 of the following year on
367a form developed by the Department of Environmental Protection
368in cooperation with the Department of Revenue. The form shall
369include an affidavit from each tax credit applicant certifying
370that all information contained in the application, including all
371records of costs incurred and claimed in the tax credit
372application, are true and correct. If the application is
373submitted pursuant to subparagraph (3)(a)2., the form must
374include an affidavit signed by the real property owner stating
375that it is not, and has never been, the owner or operator of the
376drycleaning facility where the contamination exists. Approval of
377partial tax credits must be accomplished on a first-come, first-
378served basis based upon the date and time completed complete
379applications are received by the Division of Waste Management. A
380tax credit applicant shall submit only one complete application
381per site for each calendar year's site rehabilitation costs.
382Incomplete placeholder applications shall not be accepted and
383will not secure a place in the first-come, first-served
384application line. To be eligible for a tax credit, the tax
385credit applicant must:
386     (a)  For site rehabilitation tax credits, have entered into
387a voluntary cleanup agreement with the Department of
388Environmental Protection for a drycleaning-solvent-contaminated
389site or a brownfield site rehabilitation agreement Brownfield
390Site Rehabilitation Agreement, as applicable,; and have paid all
391deductibles pursuant to s. 376.3078(3)(e) for eligible
392drycleaning-solvent-cleanup program sites, as applicable. Site
393rehabilitation tax credit applicants must submit only a single
394completed application per site for each calendar year's site
395rehabilitation costs. Site rehabilitation applications must be
396received by the Division of Waste Management of the Department
397of Environmental Protection by January 15 of the year following
398the calendar year for which site rehabilitation costs are being
399claimed in a tax credit application.
400     (b)  For solid waste removal tax credits, have entered into
401a brownfield site rehabilitation agreement with the Department
402of Environmental Protection. Solid waste removal tax credit
403applicants must submit only a single completed application per
404brownfield site, as defined in the brownfield site
405rehabilitation agreement, for solid waste removal costs. Solid
406waste removal tax credit applications must be received by the
407Division of Waste Management of the Department of Environmental
408Protection subsequent to the completion of the requirements
409listed in paragraph (3)(e) Have paid all deductibles pursuant to
410s. 376.3078(3)(e) for eligible drycleaning-solvent-cleanup
411program sites.
412     (6)  To obtain the tax credit certificate, a tax credit
413applicant must annually file an application for certification,
414which must be received by the Division of Waste Management of
415the Department of Environmental Protection by January 15 of the
416year following the calendar year for which site rehabilitation
417costs are being claimed in a tax credit application. the tax
418credit applicant must provide all pertinent information
419requested on the tax credit application form, including, at a
420minimum, the name and address of the tax credit applicant and
421the address and tracking identification number of the eligible
422site. Along with the tax credit application form, the tax credit
423applicant must submit the following:
424     (a)  A nonrefundable review fee of $250 made payable to the
425Water Quality Assurance Trust Fund to cover the administrative
426costs associated with the department's review of the tax credit
427application;
428     (b)  Copies of documents that describe the goods or
429services and associated costs being claimed that were integral
430to site rehabilitation as defined in s. 376.301 or s. 376.79 or
431were for solid waste removal during the time period covered by
432the application. Such documents must include contractual records
433that describe the scope of work performed, payment requests that
434describe the goods or services provided, and payment records
435involving actual costs incurred and paid. Such documentation
436must be sufficient to demonstrate a link between the contractual
437records, the payment requests, and the payment records for the
438time period covered by the application contracts and
439documentation of contract negotiations, accounts, invoices,
440sales tickets, or other payment records from purchases, sales,
441leases, or other transactions involving actual costs incurred
442for that tax year related to site rehabilitation, as that term
443is defined in ss. 376.301 and 376.79;
444     (c)  Proof that the documentation submitted pursuant to
445paragraph (b) has been reviewed and verified by an independent
446certified public accountant in accordance with standards
447established by the American Institute of Certified Public
448Accountants. Specifically, a certified public accountant's
449report must be submitted and the certified public accountant
450must attest to the accuracy and validity of the costs incurred
451and paid during the time period covered in the application by
452conducting an independent review of the data presented by the
453tax credit applicant. Accuracy and validity of costs incurred
454and paid would be determined once the level of effort was
455certified by an appropriate professional registered in this
456state in each contributing technical discipline. The certified
457public accountant's report would also attest that the costs
458included in the application form are not duplicated within the
459application. A copy of the accountant's report shall be
460submitted to the Department of Environmental Protection in
461addition to the accountant's certification form in with the tax
462credit application; and
463     (d)  A certification form stating that site rehabilitation
464activities associated with the documentation submitted pursuant
465to paragraph (b) have been conducted under the observation of,
466and related technical documents have been signed and sealed by,
467an appropriate professional registered in this state in each
468contributing technical discipline. The certification form shall
469be signed and sealed by the appropriate registered professionals
470stating that the costs incurred were integral, necessary, and
471required for site rehabilitation, as that term is defined in ss.
472376.301 and 376.79. If the scope of solid waste removal
473activities does not require oversight by a registered technical
474professional in this state, such certification form is not
475required as part of the tax credit application.
476     (7)  The certified public accountant and appropriate
477registered professionals submitting forms as part of a tax
478credit application must verify such forms. Verification must be
479accomplished as provided in s. 92.525(1)(b) and subject to the
480provisions of s. 92.525(3) by completing and signing the
481appropriate certifications included as part of the application
482form.
483     (8)  The Department of Environmental Protection shall
484review the tax credit application and any supplemental
485documentation that the tax credit applicant may submit prior to
486the annual application deadline, if applicable, for completeness
487and eligibility, as follows:
488     (a)  In order to have the application considered complete,
489the department shall perform a review for the purpose of
490verifying that the tax credit applicant has met the appropriate
491qualifying criteria in subsections (3) and (5), and has
492submitted a completed application form, and has addressed each
493of the categories of submittals all required documentation
494listed in subsection (6). Upon verification that the tax credit
495applicant has met such completeness these requirements, the tax
496credit application secures a place in the first-come, first-
497served application line. If the department determines that an
498application is incomplete, the department shall notify the
499applicant in writing and the applicant shall have 30 days to
500correct any deficiency. The department shall respond within 60
501days after receipt of a response from the tax credit applicant
502to such a notice of deficiency. Upon timely correction of any
503deficiencies, the tax credit application secures a place in the
504first-come, first-served application line. Tax credit
505applications shall not be altered to claim additional costs
506during this time.
507     (b)  In order to have costs considered eligible, the
508department shall review the completed application to verify that
509the work claimed was integral to site rehabilitation or was for
510solid waste removal, that the work claimed was performed in the
511applicable timeframe, and that the costs claimed were properly
512documented. Upon verification of such requirements, the
513department shall issue a written decision granting eligibility
514for partial tax credits (a tax credit certificate). Complete tax
515credit applications shall be reviewed for eligible costs in
516conjunction with in the amount of 50 percent of the total costs
517claimed, subject to the $500,000 limitation, for the calendar
518year for which the tax credit application is submitted based on
519the report of the certified public accountant and the
520certifications from the appropriate registered technical
521professionals, as applicable.
522     (9)  On or before March 31, the Department of Environmental
523Protection shall inform each eligible tax credit applicant,
524subject to the January 15 annual application deadline, of the
525amount of its partial tax credit and provide each eligible tax
526credit applicant with a tax credit certificate that must be
527submitted with its tax return to the Department of Revenue to
528claim the tax credit or be transferred pursuant to s.
529220.1845(1)(h). The March 31 deadline for annual site
530rehabilitation tax credit certificate awards shall not apply to
531any tax credit application for which the department has
532delivered a notice of deficiency pursuant to subsection (8).
533Credits will not result in the payment of refunds if total
534credits exceed the amount of tax owed.
535     (10)  For solid waste removal, new health care facility or
536health care provider, and affordable housing tax credit
537applications, the Department of Environmental Protection shall
538inform the applicant of the department's determination within 75
539days after the application is deemed complete. Each eligible tax
540credit applicant shall be informed of the amount of its partial
541tax credit and provided with a tax credit certificate that must
542be submitted with its tax return to the Department of Revenue to
543claim the tax credit or be transferred pursuant to s.
544220.1845(1)(h). Credits may not result in the payment of refunds
545if total credits exceed the amount of tax owed.
546     (11)(10)  If a tax credit applicant does not receive a tax
547credit allocation due to an exhaustion of the $5 2 million
548annual tax credit authorization, such application will then be
549included in the same first-come, first-served order in the next
550year's annual tax credit allocation, if any, based on the prior
551year application.
552     (12)(11)  The Department of Environmental Protection may
553adopt rules to prescribe the necessary forms required to claim
554tax credits under this section and to provide the administrative
555guidelines and procedures required to administer this section.
556     (13)(12)  The Department of Environmental Protection has
557audit authority for tax credit applications and may revoke or
558modify any written decision granting eligibility for partial tax
559credits under this section if it is discovered that the tax
560credit applicant submitted any false statement, representation,
561or certification in any application, record, report, plan, or
562other document filed in an attempt to receive partial tax
563credits under this section. The Department of Environmental
564Protection shall immediately notify the Department of Revenue of
565any revoked or modified orders affecting previously granted
566partial tax credits. Additionally, the tax credit applicant must
567notify the Department of Revenue of any change in its tax credit
568claimed.
569     (14)(a)(13)  A tax credit applicant who receives state-
570funded site rehabilitation under s. 376.3078(3) for
571rehabilitation of a drycleaning-solvent-contaminated site is
572ineligible to receive a tax credit under s. 220.1845 for costs
573incurred by the tax credit applicant in conjunction with the
574rehabilitation of that site during the same time period that
575state-administered site rehabilitation was underway.
576     (b)  Tax credits for site rehabilitation awarded pursuant
577to paragraphs (3)(b)-(d) are additive, but at no time shall the
578total tax credit award for site rehabilitation exceed 100
579percent of the costs incurred and paid by an applicant.
580     (c)  A single brownfield site may receive tax credits for
581both eligible site rehabilitation costs and eligible solid waste
582removal costs provided the costs for any given activity are not
583claimed for both site rehabilitation and solid waste removal
584such that the same costs are claimed twice.
585     (d)  For purposes of this subsection, costs incurred that
586are not considered integral to site rehabilitation include, but
587are not limited to, brownfield area designation costs, tax
588credit application preparation and submittal costs,
589redevelopment costs that are not integral to site
590rehabilitation, and federal, state, or local government
591regulatory compliance costs that are not necessary to implement
592the requirements of chapter 62-785 or chapter 62-782, Florida
593Administrative Code, and are not integral to site
594rehabilitation.
595     Section 4.  Subsections (6), (8), (10), (11), and (17) of
596section 376.79, Florida Statutes, are amended to read:
597     376.79  Definitions relating to Brownfields Redevelopment
598Act.--As used in ss. 376.77-376.85, the term:
599     (6)  "Contaminated site" means any contiguous land,
600sediment, surface water, or groundwater areas that contain
601contaminants that may be harmful to human health or the
602environment.
603     (8)  "Engineering controls" means modifications to a site
604to reduce or eliminate the potential for exposure to chemicals
605of concern from petroleum products, drycleaning solvents, or
606other contaminants. Such modifications may include, but are not
607limited to, physical or hydraulic control measures, capping,
608point of use treatments, or slurry walls.
609     (10)  "Institutional controls" means the restriction on use
610of or access to a site to eliminate or minimize exposure to
611chemicals of concern from petroleum products, drycleaning
612solvents, or other contaminants. Such restrictions may include,
613but are not limited to, deed restrictions, restrictive
614covenants, or conservation easements.
615     (11)  "Local pollution control program" means a local
616pollution control program that has received delegated authority
617from the Department of Environmental Protection under ss.
618376.80(9)(11) and 403.182.
619     (17)  "Site rehabilitation" means the assessment of site
620contamination and the remediation activities that reduce the
621levels of contaminants at a site through accepted treatment
622methods to meet the cleanup target levels established for that
623site. For purposes of sites subject to the Resource Conservation
624and Recovery Act, as amended, the term includes removal,
625decontamination, and corrective action of releases of hazardous
626substances.
627     Section 5.  Section 376.80, Florida Statutes, is amended to
628read:
629     376.80  Brownfield program administration process.--
630     (1)  A local government with jurisdiction over the
631brownfield area must notify the department of its decision to
632designate a brownfield area for rehabilitation for the purposes
633of ss. 376.77-376.85. The notification must include a
634resolution, by the local government body, to which is attached a
635map adequate to clearly delineate exactly which parcels are to
636be included in the brownfield area or alternatively a less-
637detailed map accompanied by a detailed legal description of the
638brownfield area. If a property owner within the area proposed
639for designation by the local government requests in writing to
640have his or her property removed from the proposed designation,
641the local government shall grant the request. For
642municipalities, the governing body shall adopt the resolution in
643accordance with the procedures outlined in s. 166.041, except
644that the notice for the public hearings on the proposed
645resolution must be in the form established in s. 166.041(3)(c)2.
646For counties, the governing body shall adopt the resolution in
647accordance with the procedures outlined in s. 125.66, except
648that the notice for the public hearings on the proposed
649resolution shall be in the form established in s. 125.66(4)(b)2.
650     (2)(a)  If a local government proposes to designate a
651brownfield area that is outside community redevelopment areas,
652enterprise zones, empowerment zones, closed military bases, or
653designated brownfield pilot project areas, the local government
654shall adopt the resolution and must conduct the public hearings
655in accordance with the requirements of subsection (1), except at
656least one of the required public hearings shall be conducted as
657close as reasonably practicable to hearing in the area to be
658designated to provide an opportunity for public input on the
659size of the area, the objectives for rehabilitation, job
660opportunities and economic developments anticipated,
661neighborhood residents' considerations, and other relevant local
662concerns. Notice of the public hearing must be made in a
663newspaper of general circulation in the area and the notice must
664be at least 16 square inches in size, must be in ethnic
665newspapers or local community bulletins, must be posted in the
666affected area, and must be announced at a scheduled meeting of
667the local governing body before the actual public hearing. In
668determining the areas to be designated, the local government
669must consider:
670     1.  Whether the brownfield area warrants economic
671development and has a reasonable potential for such activities;
672     2.  Whether the proposed area to be designated represents a
673reasonably focused approach and is not overly large in
674geographic coverage;
675     3.  Whether the area has potential to interest the private
676sector in participating in rehabilitation; and
677     4.  Whether the area contains sites or parts of sites
678suitable for limited recreational open space, cultural, or
679historical preservation purposes.
680     (b)  A local government shall designate a brownfield area
681under the provisions of this act provided that:
682     1.  A person who owns or controls a potential brownfield
683site is requesting the designation and has agreed to
684rehabilitate and redevelop the brownfield site;
685     2.  The rehabilitation and redevelopment of the proposed
686brownfield site will result in economic productivity of the
687area, along with the creation of at least 5 new permanent jobs
688at the brownfield site that which are full-time equivalent
689positions not associated with the implementation of the
690brownfield site rehabilitation agreement and that which are not
691associated with redevelopment project demolition or construction
692activities pursuant to the redevelopment of the proposed
693brownfield site or area agreement required under paragraph
694(5)(i). However, the job creation requirement shall not apply to
695the rehabilitation and redevelopment of a brownfield site that
696will provide affordable housing as defined in s. 420.0004(3) or
697the creation of recreational areas, conservation areas, or
698parks;
699     3.  The redevelopment of the proposed brownfield site is
700consistent with the local comprehensive plan and is a
701permittable use under the applicable local land development
702regulations;
703     4.  Notice of the proposed rehabilitation of the brownfield
704area has been provided to neighbors and nearby residents of the
705proposed area to be designated, and the person proposing the
706area for designation has afforded to those receiving notice the
707opportunity for comments and suggestions about rehabilitation.
708Notice pursuant to this subparagraph subsection must be made in
709a newspaper of general circulation in the area, at least 16
710square inches in size, and the notice must be posted in the
711affected area; and
712     5.  The person proposing the area for designation has
713provided reasonable assurance that he or she has sufficient
714financial resources to implement and complete the rehabilitation
715agreement and redevelopment of the brownfield site plan.
716     (c)  The designation of a brownfield area and the
717identification of a person responsible for brownfield site
718rehabilitation simply entitles the identified person to
719negotiate a brownfield site rehabilitation agreement with the
720department or approved local pollution control program.
721     (3)  When there is a person responsible for brownfield site
722rehabilitation, the local government must notify the department
723of the identity of that person. If the agency or person who will
724be responsible for the coordination changes during the approval
725process specified in subsections (4), (5), and (6), the
726department or the affected approved local pollution control
727program must notify the affected local government when the
728change occurs.
729     (4)  Local governments or persons responsible for
730rehabilitation and redevelopment of brownfield areas must
731establish an advisory committee or use an existing advisory
732committee that has formally expressed its intent to address
733redevelopment of the specific brownfield area for the purpose of
734improving public participation and receiving public comments on
735rehabilitation and redevelopment of the brownfield area, future
736land use, local employment opportunities, community safety, and
737environmental justice. Such advisory committee should include
738residents within or adjacent to the brownfield area, businesses
739operating within the brownfield area, and others deemed
740appropriate. The person responsible for brownfield site
741rehabilitation must notify the advisory committee of the intent
742to rehabilitate and redevelop the site before executing the
743brownfield site rehabilitation agreement, and provide the
744committee with a copy of the draft plan for site rehabilitation
745which addresses elements required by subsection (5). This
746includes disclosing potential reuse of the property as well as
747site rehabilitation activities, if any, to be performed. The
748advisory committee shall review any the proposed redevelopment
749agreements prepared agreement required pursuant to paragraph
750(5)(i) and provide comments, if appropriate, to the board of the
751local government with jurisdiction over the brownfield area. The
752advisory committee must receive a copy of the executed
753brownfield site rehabilitation agreement. When the person
754responsible for brownfield site rehabilitation submits a site
755assessment report or the technical document containing the
756proposed course of action following site assessment to the
757department or the local pollution control program for review,
758the person responsible for brownfield site rehabilitation must
759hold a meeting or attend a regularly scheduled meeting to inform
760the advisory committee of the findings and recommendations in
761the site assessment report or the technical document containing
762the proposed course of action following site assessment.
763     (5)  The person responsible for brownfield site
764rehabilitation must enter into a brownfield site rehabilitation
765agreement with the department or an approved local pollution
766control program if actual contamination exists at the brownfield
767site. The brownfield site rehabilitation agreement must include:
768     (a)  A brownfield site rehabilitation schedule, including
769milestones for completion of site rehabilitation tasks and
770submittal of technical reports and rehabilitation plans as
771agreed upon by the parties to the agreement;
772     (b)  A commitment to conduct site rehabilitation activities
773under the observation of professional engineers or geologists
774who are registered in accordance with the requirements of
775chapter 471 or chapter 492, respectively. Submittals provided by
776the person responsible for brownfield site rehabilitation must
777be signed and sealed by a professional engineer registered under
778chapter 471, or a professional geologist registered under
779chapter 492, certifying that the submittal and associated work
780comply with the law and rules of the department and those
781governing the profession. In addition, upon completion of the
782approved remedial action, the department shall require a
783professional engineer registered under chapter 471 or a
784professional geologist registered under chapter 492 to certify
785that the corrective action was, to the best of his or her
786knowledge, completed in substantial conformance with the plans
787and specifications approved by the department;
788     (c)  A commitment to conduct site rehabilitation in
789accordance with department quality assurance rules;
790     (d)  A commitment to conduct site rehabilitation consistent
791with state, federal, and local laws and consistent with the
792brownfield site contamination cleanup criteria in s. 376.81,
793including any applicable requirements for risk-based corrective
794action;
795     (e)  Timeframes for the department's review of technical
796reports and plans submitted in accordance with the agreement.
797The department shall make every effort to adhere to established
798agency goals for reasonable timeframes for review of such
799documents;
800     (f)  A commitment to secure site access for the department
801or approved local pollution control program to all brownfield
802sites within the eligible brownfield area for activities
803associated with site rehabilitation;
804     (g)  Other provisions that the person responsible for
805brownfield site rehabilitation and the department agree upon,
806that are consistent with ss. 376.77-376.85, and that will
807improve or enhance the brownfield site rehabilitation process;
808     (h)  A commitment to consider appropriate pollution
809prevention measures and to implement those that the person
810responsible for brownfield site rehabilitation determines are
811reasonable and cost-effective, taking into account the ultimate
812use or uses of the brownfield site. Such measures may include
813improved inventory or production controls and procedures for
814preventing loss, spills, and leaks of hazardous waste and
815materials, and include goals for the reduction of releases of
816toxic materials; and
817     (i)  Certification that an agreement exists between the
818person responsible for brownfield site rehabilitation has
819consulted with and the local government with jurisdiction over
820the brownfield area about the proposed redevelopment of the
821brownfield site, that the local government is in agreement with
822or approves the proposed redevelopment, and that the proposed
823redevelopment complies with applicable laws and requirements for
824such redevelopment. Certification shall be accomplished by
825referencing or providing a legally recorded or officially
826approved land use or site plan, a development order or approval,
827a building permit, or a similar official document issued by the
828local government that reflects the local government's approval
829of proposed redevelopment of the brownfield site; providing a
830copy of the local government resolution designating the
831brownfield area that contains the proposed redevelopment of the
832brownfield site; or providing a letter from the local government
833that describes the proposed redevelopment of the brownfield site
834and expresses the local government's agreement with or approval
835of the proposed redevelopment. Such agreement shall contain
836terms for the redevelopment of the brownfield area.
837     (6)  Any contractor performing site rehabilitation program
838tasks must demonstrate to the department that the contractor:
839     (a)  Meets all certification and license requirements
840imposed by law; and
841     (b)  Will conduct Has obtained the necessary approvals for
842conducting sample collection and analyses pursuant to department
843rules.
844     (7)  The contractor who is performing the majority of the
845site rehabilitation program tasks pursuant to a brownfield site
846rehabilitation agreement or supervising the performance of such
847tasks by licensed subcontractors in accordance with the
848provisions of s. 489.113(9) must certify to the department that
849the contractor:
850     (a)  Complies with applicable OSHA regulations.
851     (b)  Maintains workers' compensation insurance for all
852employees as required by the Florida Workers' Compensation Law.
853     (c)  Maintains comprehensive general liability coverage
854with limits of not less than $1 million per occurrence and $2
855million general aggregate for bodily injury and property damage
856and comprehensive automobile liability coverage with limits of
857not less than $1 million combined single limit. The contractor
858shall also maintain pollution liability coverage with limits of
859not less than $3 million aggregate for personal injury or death,
860$1 million per occurrence for personal injury or death, and $1
861million per occurrence for property damage. The contractor's
862certificate of insurance shall name the state as an additional
863insured party.
864     (d)  Maintains professional liability insurance of at least
865$1 million per claim and $1 million annual aggregate.
866     (8)  Any professional engineer or geologist providing
867professional services relating to site rehabilitation program
868tasks must carry professional liability insurance with a
869coverage limit of at least $1 million.
870     (7)(9)  During the cleanup process, if the department or
871local program fails to complete review of a technical document
872within the timeframe specified in the brownfield site
873rehabilitation agreement, the person responsible for brownfield
874site rehabilitation may proceed to the next site rehabilitation
875task. However, the person responsible for brownfield site
876rehabilitation does so at its own risk and may be required by
877the department or local program to complete additional work on a
878previous task. Exceptions to this subsection include requests
879for "no further action," "monitoring only proposals," and
880feasibility studies, which must be approved prior to
881implementation.
882     (8)(10)  If the person responsible for brownfield site
883rehabilitation fails to comply with the brownfield site
884rehabilitation agreement, the department shall allow 90 days for
885the person responsible for brownfield site rehabilitation to
886return to compliance with the provision at issue or to negotiate
887a modification to the brownfield site rehabilitation agreement
888with the department for good cause shown. If an imminent hazard
889exists, the 90-day grace period shall not apply. If the project
890is not returned to compliance with the brownfield site
891rehabilitation agreement and a modification cannot be
892negotiated, the immunity provisions of s. 376.82 are revoked.
893     (9)(11)  The department is specifically authorized and
894encouraged to enter into delegation agreements with local
895pollution control programs approved under s. 403.182 to
896administer the brownfield program within their jurisdictions,
897thereby maximizing the integration of this process with the
898other local development processes needed to facilitate
899redevelopment of a brownfield area. When determining whether a
900delegation pursuant to this subsection of all or part of the
901brownfield program to a local pollution control program is
902appropriate, the department shall consider the following. The
903local pollution control program must:
904     (a)  Have and maintain the administrative organization,
905staff, and financial and other resources to effectively and
906efficiently implement and enforce the statutory requirements of
907the delegated brownfield program; and
908     (b)  Provide for the enforcement of the requirements of the
909delegated brownfield program, and for notice and a right to
910challenge governmental action, by appropriate administrative and
911judicial process, which shall be specified in the delegation.
912
913The local pollution control program shall not be delegated
914authority to take action on or to make decisions regarding any
915brownfield site on land owned by the local government. Any
916delegation agreement entered into pursuant to this subsection
917shall contain such terms and conditions necessary to ensure the
918effective and efficient administration and enforcement of the
919statutory requirements of the brownfield program as established
920by the act and the relevant rules and other criteria of the
921department.
922     (10)(12)  Local governments are encouraged to use the full
923range of economic and tax incentives available to facilitate and
924promote the rehabilitation of brownfield areas, to help
925eliminate the public health and environmental hazards, and to
926promote the creation of jobs and economic development in these
927previously run-down, blighted, and underutilized areas.
928     (11)(a)  The Legislature finds and declares that:
929     1.  Brownfield site rehabilitation and redevelopment can
930improve the overall health of a community and the quality of
931life for individuals living in that community.
932     2.  The community health benefits of brownfield site
933rehabilitation and redevelopment should be better measured in
934order to achieve the legislative intent as expressed in s.
935376.78.
936     3.  There is a need in this state to define and better
937measure the community health benefits of brownfield site
938rehabilitation and redevelopment.
939     4.  Funding sources should be established to support
940efforts by the state and local governments, in collaboration
941with local health departments, community health providers, and
942nonprofit organizations, to evaluate the community health
943benefits of brownfield site rehabilitation and redevelopment.
944     (b)  Local governments may and are encouraged to evaluate
945the community health benefits and effects of brownfield site
946rehabilitation and redevelopment in connection with brownfield
947areas located within their jurisdictions. Factors that may be
948evaluated and monitored before and after brownfield site
949rehabilitation and redevelopment, include, but are not limited
950to:
951     1.  Health status, disease distribution, and quality of
952life among populations living in or around brownfield sites that
953have been rehabilitated and redeveloped.
954     2.  Access to primary and other health care or health
955services for persons living in or around brownfield sites that
956have been rehabilitated and redeveloped.
957     3.  Any new or increased access to open, green, park, or
958other recreational spaces that provide recreational
959opportunities for individuals living in or around brownfield
960sites that have been rehabilitated and redeveloped.
961     4.  Other factors described in rules adopted by the
962Department of Environmental Protection or the Department of
963Health, as applicable.
964     (c)  The Department of Health may and is encouraged to
965assist local governments, in collaboration with local health
966departments, community health providers, and nonprofit
967organizations, in evaluating the community health benefits of
968brownfield site rehabilitation and redevelopment.
969     Section 6.  Paragraphs (d) and (f) of subsection (2) of
970section 376.82, Florida Statutes, are amended to read:
971     376.82  Eligibility criteria and liability protection.--
972     (2)  LIABILITY PROTECTION.--
973     (d)  The liability protection provided under this section
974shall become effective upon execution of a brownfield site
975rehabilitation agreement and shall remain effective, provided
976the person responsible for brownfield site rehabilitation
977complies with the terms of the site rehabilitation agreement.
978Any statute of limitations that would bar the department from
979pursuing relief in accordance with its existing authority is
980tolled from the time the agreement is executed until site
981rehabilitation is completed or immunity is revoked pursuant to
982s. 376.80(8)(10).
983     (f)  Compliance with the agreement referenced in s.
984376.80(5)(i) must be evidenced as set forth in that paragraph by
985a finding by the local government with jurisdiction over the
986brownfield area that the terms of the agreement have been met.
987     Section 7.  Subsections (1) and (2) of section 376.86,
988Florida Statutes, are amended to read:
989     376.86  Brownfield Areas Loan Guarantee Program.--
990     (1)  The Brownfield Areas Loan Guarantee Council is created
991to review and approve or deny, by a majority vote of its
992membership, the situations and circumstances for participation
993in partnerships by agreements with local governments, financial
994institutions, and others associated with the redevelopment of
995brownfield areas pursuant to the Brownfields Redevelopment Act
996for a limited state guaranty of up to 5 years of loan guarantees
997or loan loss reserves issued pursuant to law. The limited state
998loan guaranty applies only to 50 percent of the primary lenders
999loans for redevelopment projects in brownfield areas. If the
1000redevelopment project is for affordable housing, as defined in
1001s. 420.0004(3), in a brownfield area, the limited state loan
1002guaranty applies to 75 percent of the primary lender's loan. If
1003the redevelopment project includes the construction and
1004operation of a new health care facility or a health care
1005provider, as defined in s. 408.032, s. 408.07, or s. 408.7056,
1006on a brownfield site and the applicant has obtained
1007documentation in accordance with s. 376.30781 indicating that
1008the construction of the health care facility or health care
1009provider by the applicant on the brownfield site has been
1010substantially completed as defined in s. 192.042 or that a
1011certificate of occupancy or a license or certificate for the
1012operation of the health care facility or health care provider
1013has been issued, the limited state loan guaranty applies to 75
1014percent of the primary lender's loan. A limited state guaranty
1015of private loans or a loan loss reserve is authorized for
1016lenders licensed to operate in the state upon a determination by
1017the council that such an arrangement would be in the public
1018interest and the likelihood of the success of the loan is great.
1019     (2)  The council shall consist of the secretary of the
1020Department of Environmental Protection or the secretary's
1021designee, the secretary of the Department of Community Affairs
1022or the secretary's designee, the State Surgeon General or the
1023State Surgeon General's designee, the Executive Director of the
1024State Board of Administration or the executive director's
1025designee, the Executive Director of the Florida Housing Finance
1026Corporation or the executive director's designee, and the
1027Director of the Governor's Office of Tourism, Trade, and
1028Economic Development or the director's designee. The chairperson
1029of the council shall be the Director of the Governor's Office of
1030Tourism, Trade, and Economic Development. Staff services for
1031activities of the council shall be provided as needed by the
1032member agencies.
1033     Section 8.  This act shall take effect July 1, 2008.


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