CS/HB 527

1
A bill to be entitled
2An act relating to brownfield site redevelopment; amending
3s. 220.1845, F.S.; revising requirements for site
4rehabilitation tax credits; expanding eligibility for site
5rehabilitation tax credits; providing for application to
6brownfield site redevelopment solid waste removal costs;
7providing requirements and limitations; providing
8definitions; providing for application to construction and
9operation of new health care facilities or health care
10providers on brownfield sites; providing requirements;
11amending s. 376.30781, F.S.; revising provisions providing
12tax credits for rehabilitation of certain contaminated
13sites and brownfield sites; providing for application to
14solid waste removal activities and site rehabilitation;
15providing for granting tax credits to multiple applicants;
16providing criteria for claiming costs for solid waste
17removal; providing definitions; providing for application
18to construction and operation of new health care
19facilities or health care providers on brownfield sites;
20providing requirements; revising criteria and requirements
21for granting site rehabilitation tax credits; providing
22criteria and requirements for granting solid waste removal
23tax credits; revising criteria and requirements for
24Department of Environmental Protection review of tax
25credit applications; providing notice requirements for the
26department in reviewing applications; increasing available
27amounts eligible for tax credits; providing additional
28limitations on tax credit awards for site rehabilitation
29costs and solid waste removal costs; providing
30construction of costs not eligible for tax credits;
31providing requirements and procedures for allocating and
32awarding certain ineligible or disputed costs; amending s.
33376.79, F.S.; revising definitions relating to brownfield
34redevelopment; conforming a cross-reference; amending s.
35376.80, F.S.; revising the brownfield program
36administration process; revising local government proposal
37requirements; revising requirements for brownfield site
38redevelopment agreements; deleting certain brownfield site
39rehabilitation contractor certification requirements;
40deleting a requirement that certain professionals carry
41professional liability insurance; providing legislative
42findings and declarations; authorizing local governments
43to evaluate certain benefits and effects of brownfield
44site redevelopment and rehabilitation; providing criteria;
45authorizing the Department of Health to assist local
46governments in such evaluations; amending s. 376.82, F.S.;
47conforming references; amending s. 376.86, F.S.; providing
48for limited application of Brownfield Areas Loan Guarantee
49Program grants to construction and operation of new health
50care facilities and health care providers; expanding
51membership of the Brownfield Areas Loan Guarantee Council;
52providing for retroactive application; providing an
53effective date.
54
55Be It Enacted by the Legislature of the State of Florida:
56
57     Section 1.  Paragraphs (a), (c), (g), and (i) of subsection
58(1) and subsection (2) of section 220.1845, Florida Statutes,
59are amended, and paragraphs (j) and (k) are added to subsection
60(1) of that section, to read:
61     220.1845  Contaminated site rehabilitation tax credit.--
62     (1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
63     (a)  A credit in the amount of 50 percent of the costs of
64voluntary cleanup activity that is integral to site
65rehabilitation at the following sites is available against any
66tax due for a taxable year under this chapter:
67     1.  A drycleaning-solvent-contaminated site eligible for
68state-funded site rehabilitation under s. 376.3078(3);
69     2.  A drycleaning-solvent-contaminated site at which site
70rehabilitation cleanup is undertaken by the real property owner
71pursuant to s. 376.3078(11), if the real property owner is not
72also, and has never been, the owner or operator of the
73drycleaning facility where the contamination exists; or
74     3.  A brownfield site in a designated brownfield area under
75s. 376.80.
76     (c)  If the credit granted under this section is not fully
77used in any one year because of insufficient tax liability on
78the part of the corporation, the unused amount may be carried
79forward for up to a period not to exceed 5 years. The carryover
80credit may be used in a subsequent year if when the tax imposed
81by this chapter for that year exceeds the credit for which the
82corporation is eligible in that year under this section after
83applying the other credits and unused carryovers in the order
84provided by s. 220.02(8). Five years after the date a credit is
85granted under this section, such credit expires and may not be
86used. However, If during the 5-year period the credit is
87transferred, in whole or in part, pursuant to paragraph (g),
88each transferee has 5 years after the date of transfer to use
89its credit.
90     (g)1.  Tax credits that may be available under this section
91to an entity eligible under s. 376.30781 may be transferred
92after a merger or acquisition to the surviving or acquiring
93entity and used in the same manner and with the same
94limitations.
95     2.  The entity or its surviving or acquiring entity as
96described in subparagraph 1., may transfer any unused credit in
97whole or in units of at least no less than 25 percent of the
98remaining credit. The entity acquiring such credit may use it in
99the same manner and with the same limitation as described in
100this section. Such transferred credits may not be transferred
101again although they may succeed to a surviving or acquiring
102entity subject to the same conditions and limitations as
103described in this section.
104     3.  If In the event the credit provided for under this
105section is reduced due to either as a result of a determination
106by the Department of Environmental Protection or an examination
107or audit by the Department of Revenue, the such tax deficiency
108shall be recovered from the first entity, or the surviving or
109acquiring entity that, to have claimed the such credit up to the
110amount of credit taken. Any subsequent deficiencies shall be
111assessed against the any entity acquiring and claiming the such
112credit, or in the case of multiple succeeding entities in the
113order of credit succession.
114     (i)  In order to encourage the construction of housing that
115meets the definition of affordable provided in s. 420.0004(3),
116an applicant for the tax credit may claim an additional 25
117percent of the total site rehabilitation costs that are eligible
118for tax credits under this section, not to exceed $500,000. In
119order to receive this additional tax credit, the applicant must
120provide a certification letter from the Florida Housing Finance
121Corporation, the local housing authority, or other governmental
122agency that is a party to the use agreement, indicating that the
123construction on the brownfield site is complete, the brownfield
124site has received a certificate of occupancy, and the brownfield
125site has a properly recorded instrument that limits the use of
126the property to housing that meets the definition of affordable
127provided in s. 420.0004(3).
128     (j)  In order to encourage the redevelopment of a
129brownfield site, as defined in the brownfield site
130rehabilitation agreement, that is hindered by the presence of
131solid waste, as defined in s. 403.703, a tax credit applicant,
132or multiple tax credit applicants working jointly to clean up a
133single brownfield site, may also claim costs required to address
134solid waste removal as defined in this paragraph in accordance
135with rules of the Department of Environmental Protection.
136Multiple tax credit applicants shall be granted tax credits in
137the same proportion as each applicant's contribution to payment
138of solid waste removal costs. These costs are eligible for a tax
139credit provided the applicant submits an affidavit stating that,
140after consultation with appropriate local government officials
141and the Department of Environmental Protection, to the best of
142the applicant's knowledge according to such consultation and
143available historical records, the brownfield site was never
144operated as a permitted solid waste disposal area or was never
145operated for monetary compensation and the applicant submits all
146other documentation and certifications required by this section.
147Under this section, wherever reference is made to "site
148rehabilitation," the Department of Environmental Protection
149shall instead consider whether or not the costs claimed are for
150solid waste removal. Tax credit applications claiming costs
151pursuant to this paragraph shall not be subject to the calendar-
152year limitation and January 31 annual application deadline, and
153the Department of Environmental Protection shall accept a one-
154time application filed subsequent to the completion by the tax
155credit applicant of the applicable requirements listed in this
156section. A tax credit applicant may claim 50 percent of the cost
157for solid waste removal, not to exceed $500,000, after the
158applicant has determined solid waste removal is completed for
159the brownfield site. A solid waste removal tax credit
160application may be filed only once per brownfield site. For the
161purposes of this section, the term:
162     1.  "Solid waste disposal area" means a landfill, dump, or
163other area where solid waste has been disposed of.
164     2.  "Monetary compensation" means the fees that were
165charged or the assessments that were levied for the disposal of
166solid waste at a solid waste disposal area.
167     3.  "Solid waste removal" means removal of solid waste from
168the land surface or excavation of solid waste from below the
169land surface and removal of the solid waste from the brownfield
170site. The term also includes:
171     a.  Transportation of solid waste to a licensed or exempt
172solid waste management facility or to a temporary storage area.
173     b.  Sorting or screening of solid waste prior to removal
174from the site.
175     c.  Deposition of solid waste at a permitted or exempt
176solid waste management facility, whether the solid waste is
177disposed of or recycled.
178     (k)  In order to encourage the construction and operation
179of a new health care facility as defined in s. 408.032 or s.
180408.07, or a health care provider as defined in s. 408.07 or s.
181408.7056, on a brownfield site, an applicant for a tax credit
182may claim an additional 25 percent of the total site
183rehabilitation costs, not to exceed $500,000, if the applicant
184meets the requirements of this paragraph. In order to receive
185this additional tax credit, the applicant must provide
186documentation indicating that the construction of the health
187care facility or health care provider by the applicant on the
188brownfield site has received a certificate of occupancy or a
189license or certificate has been issued for the operation of the
190health care facility or health care provider.
191     (2)  FILING REQUIREMENTS.--Any corporation that wishes to
192obtain credit under this section must submit with its return a
193tax credit certificate approving partial tax credits issued by
194the Department of Environmental Protection under s. 376.30781.
195     Section 2.  Section 376.30781, Florida Statutes, is amended
196to read:
197     376.30781  Partial Tax credits for rehabilitation of
198drycleaning-solvent-contaminated sites and brownfield sites in
199designated brownfield areas; application process; rulemaking
200authority; revocation authority.--
201     (1)  The Legislature finds that:
202     (a)  To facilitate property transactions and economic
203growth and development, it is in the state's interest of the
204state to encourage the cleanup, at the earliest possible time,
205of drycleaning-solvent-contaminated sites and brownfield sites
206in designated brownfield areas.
207     (b)  It is the intent of the Legislature to encourage the
208voluntary cleanup of drycleaning-solvent-contaminated sites and
209brownfield sites in designated brownfield areas by providing a
210partial tax credit for the restoration of such property in
211specified circumstances.
212     (2)  Notwithstanding the requirements of subsection
213paragraph (5)(a), tax credits allowed pursuant to s. 220.1845
214are available for any site rehabilitation or solid waste removal
215conducted during the calendar year in which the applicable
216voluntary cleanup agreement or brownfield site rehabilitation
217agreement is executed, even if the site rehabilitation or solid
218waste removal is conducted prior to the execution of that
219agreement or the designation of the brownfield area.
220     (3)(a)  A credit in the amount of 50 percent of the costs
221of voluntary cleanup activity that is integral to site
222rehabilitation at the following sites is allowed pursuant to s.
223220.1845:
224     1.  A drycleaning-solvent-contaminated site eligible for
225state-funded site rehabilitation under s. 376.3078(3);
226     2.  A drycleaning-solvent-contaminated site at which site
227rehabilitation cleanup is undertaken by the real property owner
228pursuant to s. 376.3078(11), if the real property owner is not
229also, and has never been, the owner or operator of the
230drycleaning facility where the contamination exists; or
231     3.  A brownfield site in a designated brownfield area under
232s. 376.80.
233     (b)  A tax credit applicant, or multiple tax credit
234applicants working jointly to clean up a single site, may not
235receive be granted more than $500,000 per year in tax credits
236for each site voluntarily rehabilitated. Multiple tax credit
237applicants shall be granted tax credits in the same proportion
238as each applicant's their contribution to payment of site
239rehabilitation cleanup costs. Tax credits are available only for
240site rehabilitation conducted during the calendar year for which
241the tax credit application is submitted. For purposes of this
242section, the term "integral to site rehabilitation" means work
243that is necessary to implement the requirements of chapter 62-
244785 or chapter 62-782, Florida Administrative Code.
245     (c)  In order to encourage completion of site
246rehabilitation at contaminated sites that are being voluntarily
247cleaned up and that are eligible for a tax credit under this
248section, the tax credit applicant may claim an additional 25
249percent of the total site rehabilitation cleanup costs, not to
250exceed $500,000, in the final year of cleanup as evidenced by
251the Department of Environmental Protection issuing a "No Further
252Action" order for that site.
253     (d)  In order to encourage the construction of housing that
254meets the definition of affordable provided in s. 420.0004(3),
255an applicant for the tax credit may claim an additional 25
256percent of the total site rehabilitation costs that are eligible
257for tax credits under this section, not to exceed $500,000. In
258order To receive this additional tax credit, the applicant must
259provide a certification letter from the Florida Housing Finance
260Corporation, the local housing authority, or other governmental
261agency that is a party to the use agreement, indicating that the
262construction on the brownfield site is complete, the brownfield
263site has received a certificate of occupancy, and the brownfield
264site has a properly recorded instrument that limits the use of
265the property to housing that meets the definition of affordable
266provided in s. 420.0004(3). Notwithstanding the limitation that
267only one application may shall be submitted each year for each
268site, an application for the additional credit provided for in
269this paragraph shall be submitted after as soon as all
270requirements to obtain the this additional tax credit have been
271met.
272     (e)  In order Notwithstanding the restrictions in this
273section that limit tax credit eligibility to costs that are
274integral to site rehabilitation, to encourage the redevelopment
275of a brownfield site, as defined in the brownfield site
276rehabilitation agreement, properties in designated brownfield
277areas that is are hindered by the presence of solid waste, as
278defined in s. 403.703, costs related to solid waste removal may
279also be claimed under this section. A tax credit applicant, or
280multiple tax credit applicants working jointly to clean up a
281single brownfield site, may also claim costs to address the
282solid waste removal as defined in this paragraph, but only those
283costs to remove, transport, and dispose of solid waste in
284accordance with department rules. Multiple tax credit applicants
285shall be granted tax credits in the same proportion as each
286applicant's contribution to payment of solid waste removal
287costs. These costs are eligible for a tax credit provided the
288applicant submits an affidavit stating that, after consultation
289with appropriate local government officials and the department,
290to the best of the applicant's knowledge based upon such
291consultation and available historical records, the brownfield
292site was never operated as a permitted solid waste disposal area
293or was never operated landfill or dump site for monetary
294compensation, and the applicant submits all other documentation
295and certifications required by this section. In this section,
296where reference is made to "site rehabilitation," the department
297shall instead consider whether the costs claimed are for solid
298waste removal, transportation, and disposal of solid waste. Tax
299credit applications claiming costs pursuant to this paragraph
300shall not be subject to the calendar-year limitation and January
30131 15 annual application deadline, and the department shall
302accept a one-time application filed subsequent to the completion
303by the tax credit applicant of the applicable requirements
304listed in this subsection paragraph. A tax credit applicant may
305claim 50 percent of the costs for solid waste removal, not to
306exceed $500,000, after the applicant has determined solid waste
307removal is completed for the brownfield site. A solid waste
308removal tax credit application may be filed only once per
309brownfield site. For the purposes of this section, the term:
310     1.  "Solid waste disposal area" means a landfill, dump, or
311other area where solid waste has been disposed.
312     2.  "Monetary compensation" means the fees that were
313charged or the assessments that were levied for the disposal of
314solid waste at a solid waste disposal area.
315     3.  "Solid waste removal" means removal of solid waste from
316the land surface or excavation of solid waste from below the
317land surface and removal of the solid waste from the brownfield
318site. The term also includes:
319     a.  Transportation of solid waste to a licensed or exempt
320solid waste management facility or to a temporary storage area.
321     b.  Sorting or screening of solid waste prior to removal
322from the site.
323     c.  Deposition of solid waste at a permitted or exempt
324solid waste management facility, whether the solid waste is
325disposed of or recycled.
326     (f)  In order to encourage the construction and operation
327of a new health care facility or a health care provider, as
328defined in s. 408.032, s. 408.07, or s. 408.7056, on a
329brownfield site, an applicant for a tax credit may claim an
330additional 25 percent of the total site rehabilitation costs,
331not to exceed $500,000, if the applicant meets the requirements
332of this paragraph. In order to receive this additional tax
333credit, the applicant must provide documentation indicating that
334the construction of the health care facility or health care
335provider by the applicant on the brownfield site has received a
336certificate of occupancy or a license or certificate has been
337issued for the operation of the health care facility or health
338care provider.
339     (4)  The Department of Environmental Protection is shall be
340responsible for allocating the tax credits provided for in s.
341220.1845, which may not to exceed a total of $2 million in tax
342credits annually.
343     (5)  To claim the credit for site rehabilitation or solid
344waste removal conducted during the current calendar year, each
345tax credit applicant must apply to the Department of
346Environmental Protection for an allocation of the $2 million
347annual credit by filing a tax credit application with the
348Division of Waste Management January 15 of the following year on
349a form developed by the Department of Environmental Protection
350in cooperation with the Department of Revenue. The form shall
351include an affidavit from each tax credit applicant certifying
352that all information contained in the application, including all
353records of costs incurred and claimed in the tax credit
354application, are true and correct. If the application is
355submitted pursuant to subparagraph (3)(a)2., the form must
356include an affidavit signed by the real property owner stating
357that it is not, and has never been, the owner or operator of the
358drycleaning facility where the contamination exists. Approval of
359partial tax credits must be accomplished on a first-come, first-
360served basis based upon the date and time complete applications
361are received by the Division of Waste Management, subject to the
362limitations of subsection (14). A tax credit applicant shall
363submit only one complete application per site for each calendar
364year's site rehabilitation costs. Incomplete placeholder
365applications shall not be accepted and will not secure a place
366in the first-come, first-served application line. To be eligible
367for a tax credit, the tax credit applicant must:
368     (a)  For site rehabilitation tax credits, have entered into
369a voluntary cleanup agreement with the Department of
370Environmental Protection for a drycleaning-solvent-contaminated
371site or a Brownfield Site Rehabilitation Agreement, as
372applicable,; and have paid all deductibles pursuant to s.
373376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
374sites, as applicable. A site rehabilitation tax credit applicant
375must submit only a single completed application per site for
376each calendar year's site rehabilitation costs. A site
377rehabilitation application must be received by the Division of
378Waste Management of the Department of Environmental Protection
379by January 31 of the year after the calendar year for which site
380rehabilitation costs are being claimed in a tax credit
381application.
382     (b)  For solid waste removal tax credits, have entered into
383a brownfield site rehabilitation agreement with the Department
384of Environmental Protection. A solid waste removal tax credit
385applicant must submit only a single complete application per
386brownfield site, as defined in the brownfield site
387rehabilitation agreement, for solid waste removal costs. A solid
388waste removal tax credit application must be received by the
389Division of Waste Management of the Department of Environmental
390Protection subsequent to the completion of the requirements
391listed in paragraph (3)(e) Have paid all deductibles pursuant to
392s. 376.3078(3)(e) for eligible drycleaning-solvent-cleanup
393program sites.
394     (6)  To obtain the tax credit certificate, a tax credit
395applicant must annually file an application for certification,
396which must be received by the Division of Waste Management of
397the Department of Environmental Protection by January 15 of the
398year following the calendar year for which site rehabilitation
399costs are being claimed in a tax credit application. the tax
400credit applicant must provide all pertinent information
401requested on the tax credit application form, including, at a
402minimum, the name and address of the tax credit applicant and
403the address and tracking identification number of the eligible
404site. Along with the tax credit application form, the tax credit
405applicant must submit the following:
406     (a)  A nonrefundable review fee of $250 made payable to the
407Water Quality Assurance Trust Fund to cover the administrative
408costs associated with the department's review of the tax credit
409application;
410     (b)  Copies of documents that describe the goods or
411services and associated costs being claimed that were integral
412to site rehabilitation as defined in s. 376.301 or s. 376.79 or
413were for solid waste removal as defined in this section during
414the time period covered by the application. Such documents must
415include contractual records that describe the scope of work
416performed, payment requests that describe the goods or services
417provided, and payment records involving actual costs incurred
418and paid. Such documentation must be sufficient to demonstrate a
419link between the contractual records, the payment requests, and
420the payment records for the time period covered by the
421application contracts and documentation of contract
422negotiations, accounts, invoices, sales tickets, or other
423payment records from purchases, sales, leases, or other
424transactions involving actual costs incurred for that tax year
425related to site rehabilitation, as that term is defined in ss.
426376.301 and 376.79;
427     (c)  Proof that the documentation submitted pursuant to
428paragraph (b) has been reviewed and verified by an independent
429certified public accountant in accordance with standards
430established by the American Institute of Certified Public
431Accountants. Specifically, a certified public accountant's
432report must be submitted and the certified public accountant
433must attest to the accuracy and validity of the costs incurred
434and paid during the time period covered in the application by
435conducting an independent review of the data presented by the
436tax credit applicant. Accuracy and validity of costs incurred
437and paid shall would be determined after once the level of
438effort is was certified by an appropriate professional
439registered in this state in each contributing technical
440discipline. The certified public accountant's report must would
441also attest that the costs included in the application form are
442not duplicated within the application. A copy of the
443accountant's report shall be submitted to the Department of
444Environmental Protection in addition to the accountant's
445certification form in with the tax credit application; and
446     (d)  A certification form stating that site rehabilitation
447activities associated with the documentation submitted pursuant
448to paragraph (b) have been conducted under the observation of,
449and related technical documents have been signed and sealed by,
450an appropriate professional registered in this state in each
451contributing technical discipline. The certification form shall
452be signed and sealed by the appropriate registered professionals
453stating that the costs incurred were integral, necessary, and
454required for site rehabilitation, as that term is defined in ss.
455376.301 and 376.79. If the scope of solid waste removal
456activities does not require oversight by a registered technical
457professional in this state, such certification form is not
458required as part of the tax credit application.
459     (7)  The certified public accountant and appropriate
460registered professionals submitting forms as part of a tax
461credit application must verify such forms by completing and
462signing the appropriate certifications included as part of the
463application form. Verification shall must be accomplished as
464provided in s. 92.525(1)(b) and subject to the provisions of s.
46592.525(3).
466     (8)  The Department of Environmental Protection shall
467review the tax credit application and any supplemental
468documentation that the tax credit applicant may submit prior to
469the annual application deadline, if applicable, for completeness
470and eligibility, as follows:
471     (a)  To be In order to have the application considered
472complete, the review must verify for the purpose of verifying
473that the tax credit applicant has met the appropriate qualifying
474criteria in subsections (3) and (5), and has submitted a
475completed application form, and has addressed each of the
476categories of submittals all required documentation listed in
477subsection (6). Upon verification that the tax credit applicant
478has met such completeness these requirements, the tax credit
479application secures a place in the first-come, first-served
480application line. If the department determines that an
481application is incomplete, the department shall notify the
482applicant in writing and the applicant shall have 30 days after
483receiving such notification to correct any deficiency. Upon
484timely correction of any deficiencies, the tax credit
485application secures a place in the first-come, first-served
486application line. Tax credit applications may not be altered to
487claim additional costs during this time.
488     (b)  In order to have costs considered eligible, the review
489of the complete application shall be performed to verify that
490the work claimed was integral to site rehabilitation or was for
491solid waste removal, that the work claimed was performed in the
492applicable timeframe, and that the costs claimed were properly
493documented. Upon verification, the department shall issue a
494written decision granting eligibility for partial tax credits (a
495tax credit certificate). Complete tax credit applications shall
496be reviewed for eligible costs in conjunction with in the amount
497of 50 percent of the total costs claimed, subject to the
498$500,000 limitation, for the calendar year for which the tax
499credit application is submitted based on the report of the
500certified public accountant and the certifications from the
501appropriate registered technical professionals, as applicable.
502     (9)  On or before May 1 March 31, the Department of
503Environmental Protection shall inform each eligible tax credit
504applicant that is subject to the January 31 annual application
505deadline of the applicant's eligibility status and of the amount
506of any its partial tax credit due. The department shall and
507provide each eligible tax credit applicant with a tax credit
508certificate that must be submitted with its tax return to the
509Department of Revenue to claim the tax credit or be transferred
510pursuant to s. 220.1845(1)(g)(h). The May 1 deadline for annual
511site rehabilitation tax credit certificate awards shall not
512apply to any tax credit application for which the department has
513issued a notice of deficiency pursuant to subsection (8). The
514department shall respond within 90 days after receiving a
515response from the tax credit applicant to such a notice of
516deficiency. Credits may will not result in the payment of
517refunds if total credits exceed the amount of tax owed.
518     (10)  For solid waste removal, new health care facility or
519health care provider, and affordable housing tax credit
520applications, the Department of Environmental Protection shall
521inform the applicant of the department's determination within 90
522days after the application is deemed complete. Each eligible tax
523credit applicant shall be informed of the amount of its tax
524credit and provided with a tax credit certificate that must be
525submitted with its tax return to the Department of Revenue to
526claim the tax credit or be transferred pursuant to s.
527220.1845(1)(g). Credits may not result in the payment of refunds
528if total credits exceed the amount of tax owed.
529     (11)(10)  If a tax credit applicant does not receive a tax
530credit allocation due to an exhaustion of the 2 million annual
531tax credit authorization, such application will then be included
532in the same first-come, first-served order in the next year's
533annual tax credit allocation, if any, based on the prior year
534application.
535     (12)(11)  The Department of Environmental Protection may
536adopt rules to prescribe the necessary forms required to claim
537tax credits under this section and to provide the administrative
538guidelines and procedures required to administer this section.
539     (13)(12)  The Department of Environmental Protection may
540revoke or modify any written decision granting eligibility for
541partial tax credits under this section if it is discovered that
542the tax credit applicant submitted any false statement,
543representation, or certification in any application, record,
544report, plan, or other document filed in an attempt to receive
545partial tax credits under this section. The Department of
546Environmental Protection shall immediately notify the Department
547of Revenue of any revoked or modified orders affecting
548previously granted partial tax credits. Additionally, the tax
549credit applicant must notify the Department of Revenue of any
550change in its tax credit claimed.
551     (14)(a)(13)  A tax credit applicant who receives state-
552funded site rehabilitation under s. 376.3078(3) for
553rehabilitation of a drycleaning-solvent-contaminated site is
554ineligible to receive a tax credit under s. 220.1845 for costs
555incurred by the tax credit applicant in conjunction with the
556rehabilitation of that site during the same time period that
557state-administered site rehabilitation was underway.
558     (b)  Tax credits for site rehabilitation awarded pursuant
559to paragraphs (3)(b)-(d) and (f) are additive, but at no time
560shall the total tax credit award for site rehabilitation exceed
561100 percent of the costs incurred and paid by an applicant.
562     (c)  A single brownfield site may receive tax credits for
563both eligible site rehabilitation costs and eligible solid waste
564removal costs provided the costs for any given activity are not
565claimed for both site rehabilitation and solid waste removal
566such that the same costs are claimed twice.
567     (d)  For purposes of this subsection, costs incurred that
568are not considered integral to site rehabilitation include, but
569are not limited to, brownfield area designation costs and tax
570credit application preparation and submittal costs.
571     (e)  If the department notifies an applicant pursuant to
572subsection (9) that any claimed costs are ineligible, those
573costs may not be allocated and applied to the annual tax credit
574authorization, and any disputed costs may not delay the
575application processing or award for subsequent eligible tax
576credit applicants in the first-come, first-served application
577line. However, if the department subsequently agrees to award
578tax credits on any amount that was disputed, the department
579shall do so based upon the first-come, first-served application
580line determined by the applicant's original completeness date
581and time, provided there is any tax credit authorization
582available. If a tax credit applicant does not receive an award
583for the disputed costs due to an exhaustion of the annual tax
584credit authorization, such subsequent tax credit award shall be
585included in the same first-come, first-served order in the next
586year's annual tax credit allocation, if any, based upon the
587applicant's original completeness date and time.
588     Section 3.  Subsections (6), (8), (10), (11), (12), and
589(17) of section 376.79, Florida Statutes, are amended to read:
590     376.79  Definitions relating to Brownfields Redevelopment
591Act.--As used in ss. 376.77-376.85, the term:
592     (6)  "Contaminated site" means any contiguous land,
593sediment, surface water, or groundwater areas that contain
594contaminants that may be harmful to human health or the
595environment.
596     (8)  "Engineering controls" means modifications to a site
597to reduce or eliminate the potential for exposure to chemicals
598of concern from petroleum products, drycleaning solvents, or
599other contaminants. Such modifications may include, but are not
600limited to, physical or hydraulic control measures, capping,
601point of use treatments, or slurry walls.
602     (10)  "Institutional controls" means the restriction on use
603of or access to a site to eliminate or minimize exposure to
604chemicals of concern from petroleum products, drycleaning
605solvents, or other contaminants. Such restrictions may include,
606but are not limited to, deed restrictions, restrictive
607covenants, or conservation easements.
608     (11)  "Local pollution control program" means a local
609pollution control program that has received delegated authority
610from the Department of Environmental Protection under ss.
611376.80(9)(11) and 403.182.
612     (12)  "Natural attenuation" means a verifiable approach to
613site rehabilitation that which allows natural processes to
614contain the spread of contamination and reduce the
615concentrations of contaminants in contaminated groundwater and
616soil. Natural attenuation processes may include sorption,
617biodegradation, chemical reactions with subsurface materials,
618diffusion, dispersion, and volatilization.
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 4.  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. 376.77-376.86 376.77-376.85. The notification must
634include a resolution, by the local government body, to which is
635attached a map adequate to clearly delineate exactly which
636parcels are to be included in the brownfield area or
637alternatively a less-detailed map accompanied by a detailed
638legal description of the brownfield area. If a property owner
639within the area proposed for designation by the local government
640requests in writing to have his or her property removed from the
641proposed designation, the local government shall grant the
642request. For municipalities, the governing body shall adopt the
643resolution in accordance with the procedures outlined in s.
644166.041, except that the notice for the public hearings on the
645proposed resolution must be in the form established in s.
646166.041(3)(c)2. For counties, the governing body shall adopt the
647resolution in accordance with the procedures outlined in s.
648125.66, except that the notice for the public hearings on the
649proposed resolution shall be in the form established in s.
650125.66(4)(b)2.
651     (2)(a)  If a local government proposes to designate a
652brownfield area that is outside community redevelopment areas,
653enterprise zones, empowerment zones, closed military bases, or
654designated brownfield pilot project areas, the local government
655shall adopt the resolution and must conduct the public hearings
656in accordance with the requirements of subsection (1), except at
657least one of the required public hearings shall be conducted as
658close as reasonably practicable to hearing in the area to be
659designated to provide an opportunity for public input on the
660size of the area, the objectives for rehabilitation, job
661opportunities and economic developments anticipated,
662neighborhood residents' considerations, and other relevant local
663concerns. Notice of the public hearing must be made in a
664newspaper of general circulation in the area and the notice must
665be at least 16 square inches in size, must be in ethnic
666newspapers or local community bulletins, must be posted in the
667affected area, and must be announced at a scheduled meeting of
668the local governing body before the actual public hearing. In
669determining the areas to be designated, the local government
670must consider:
671     1.  Whether the brownfield area warrants economic
672development and has a reasonable potential for such activities;
673     2.  Whether the proposed area to be designated represents a
674reasonably focused approach and is not overly large in
675geographic coverage;
676     3.  Whether the area has potential to interest the private
677sector in participating in rehabilitation; and
678     4.  Whether the area contains sites or parts of sites
679suitable for limited recreational open space, cultural, or
680historical preservation purposes.
681     (b)  A local government shall designate a brownfield area
682under the provisions of this act provided that:
683     1.  A person who owns or controls a potential brownfield
684site is requesting the designation and has agreed to
685rehabilitate and redevelop the brownfield site;
686     2.  The rehabilitation and redevelopment of the proposed
687brownfield site will result in economic productivity of the
688area, along with the creation of at least 5 new permanent jobs
689at the brownfield site that which are full-time equivalent
690positions not associated with the implementation of the
691brownfield site rehabilitation agreement and that which are not
692associated with redevelopment project demolition or construction
693activities pursuant to the redevelopment of the proposed
694brownfield site or area agreement required under paragraph
695(5)(i). However, the job creation requirement shall not apply to
696the rehabilitation and redevelopment of a brownfield site that
697will provide affordable housing as defined in s. 420.0004(3) or
698the creation of recreational areas, conservation areas, or
699parks;
700     3.  The redevelopment of the proposed brownfield site is
701consistent with the local comprehensive plan and is a
702permittable use under the applicable local land development
703regulations;
704     4.  Notice of the proposed rehabilitation of the brownfield
705area has been provided to neighbors and nearby residents of the
706proposed area to be designated, and the person proposing the
707area for designation has afforded to those receiving notice the
708opportunity for comments and suggestions about rehabilitation.
709Notice pursuant to this subparagraph subsection must be made in
710a newspaper of general circulation in the area, at least 16
711square inches in size, and the notice must be posted in the
712affected area; and
713     5.  The person proposing the area for designation has
714provided reasonable assurance that he or she has sufficient
715financial resources to implement and complete the rehabilitation
716agreement and redevelopment of the brownfield site plan.
717     (c)  The designation of a brownfield area and the
718identification of a person responsible for brownfield site
719rehabilitation simply entitles the identified person to
720negotiate a brownfield site rehabilitation agreement with the
721department or approved local pollution control program.
722     (3)  When there is a person responsible for brownfield site
723rehabilitation, the local government must notify the department
724of the identity of that person. If the agency or person who will
725be responsible for the coordination changes during the approval
726process specified in subsections (4), (5), and (6), the
727department or the affected approved local pollution control
728program must notify the affected local government when the
729change occurs.
730     (4)  Local governments or persons responsible for
731rehabilitation and redevelopment of brownfield areas must
732establish an advisory committee or use an existing advisory
733committee that has formally expressed its intent to address
734redevelopment of the specific brownfield area for the purpose of
735improving public participation and receiving public comments on
736rehabilitation and redevelopment of the brownfield area, future
737land use, local employment opportunities, community safety, and
738environmental justice. Such advisory committee should include
739residents within or adjacent to the brownfield area, businesses
740operating within the brownfield area, and others deemed
741appropriate. The person responsible for brownfield site
742rehabilitation must notify the advisory committee of the intent
743to rehabilitate and redevelop the site before executing the
744brownfield site rehabilitation agreement, and provide the
745committee with a copy of the draft plan for site rehabilitation
746which addresses elements required by subsection (5). This
747includes disclosing potential reuse of the property as well as
748site rehabilitation activities, if any, to be performed. The
749advisory committee shall review any the proposed redevelopment
750agreements prepared agreement required pursuant to paragraph
751(5)(i) and provide comments, if appropriate, to the board of the
752local government with jurisdiction over the brownfield area. The
753advisory committee must receive a copy of the executed
754brownfield site rehabilitation agreement. When the person
755responsible for brownfield site rehabilitation submits a site
756assessment report or the technical document containing the
757proposed course of action following site assessment to the
758department or the local pollution control program for review,
759the person responsible for brownfield site rehabilitation must
760hold a meeting or attend a regularly scheduled meeting to inform
761the advisory committee of the findings and recommendations in
762the site assessment report or the technical document containing
763the proposed course of action following site assessment.
764     (5)  The person responsible for brownfield site
765rehabilitation must enter into a brownfield site rehabilitation
766agreement with the department or an approved local pollution
767control program if actual contamination exists at the brownfield
768site. The brownfield site rehabilitation agreement must include:
769     (a)  A brownfield site rehabilitation schedule, including
770milestones for completion of site rehabilitation tasks and
771submittal of technical reports and rehabilitation plans as
772agreed upon by the parties to the agreement.;
773     (b)  A commitment to conduct site rehabilitation activities
774under the observation of professional engineers or geologists
775who are registered in accordance with the requirements of
776chapter 471 or chapter 492, respectively. Submittals provided by
777the person responsible for brownfield site rehabilitation must
778be signed and sealed by a professional engineer registered under
779chapter 471, or a professional geologist registered under
780chapter 492, certifying that the submittal and associated work
781comply with the law and rules of the department and those
782governing the profession. In addition, upon completion of the
783approved remedial action, the department shall require a
784professional engineer registered under chapter 471 or a
785professional geologist registered under chapter 492 to certify
786that the corrective action was, to the best of his or her
787knowledge, completed in substantial conformance with the plans
788and specifications approved by the department.;
789     (c)  A commitment to conduct site rehabilitation in
790accordance with department quality assurance rules.;
791     (d)  A commitment to conduct site rehabilitation consistent
792with state, federal, and local laws and consistent with the
793brownfield site contamination cleanup criteria in s. 376.81,
794including any applicable requirements for risk-based corrective
795action.;
796     (e)  Timeframes for the department's review of technical
797reports and plans submitted in accordance with the agreement.
798The department shall make every effort to adhere to established
799agency goals for reasonable timeframes for review of such
800documents.;
801     (f)  A commitment to secure site access for the department
802or approved local pollution control program to all brownfield
803sites within the eligible brownfield area for activities
804associated with site rehabilitation.;
805     (g)  Other provisions that the person responsible for
806brownfield site rehabilitation and the department agree upon,
807that are consistent with ss. 376.77-376.86 376.77-376.85, and
808that will improve or enhance the brownfield site rehabilitation
809process.;
810     (h)  A commitment to consider appropriate pollution
811prevention measures and to implement those that the person
812responsible for brownfield site rehabilitation determines are
813reasonable and cost-effective, taking into account the ultimate
814use or uses of the brownfield site. Such measures may include
815improved inventory or production controls and procedures for
816preventing loss, spills, and leaks of hazardous waste and
817materials, and include goals for the reduction of releases of
818toxic materials.; and
819     (i)  Certification that an agreement exists between the
820person responsible for brownfield site rehabilitation has
821consulted with and the local government with jurisdiction over
822the brownfield area about the proposed redevelopment of the
823brownfield site, that the local government is in agreement with
824or approves the proposed redevelopment, and that the proposed
825redevelopment complies with applicable laws and requirements for
826such redevelopment. Certification shall be accomplished by
827referencing or providing a legally recorded or officially
828approved land use or site plan, a development order or approval,
829a building permit, or a similar official document issued by the
830local government that reflects the local government's approval
831of proposed redevelopment of the brownfield site; providing a
832copy of the local government resolution designating the
833brownfield area that contains the proposed redevelopment of the
834brownfield site; or providing a letter from the local government
835that describes the proposed redevelopment of the brownfield site
836and expresses the local government's agreement with or approval
837of the proposed redevelopment. Such agreement shall contain
838terms for the redevelopment of the brownfield area.
839     (6)  Any contractor performing site rehabilitation program
840tasks must demonstrate to the department that the contractor:
841     (a)  Meets all certification and license requirements
842imposed by law; and
843     (b)  Will conduct Has obtained the necessary approvals for
844conducting sample collection and analyses pursuant to department
845rules.
846     (7)  The contractor who is performing the majority of the
847site rehabilitation program tasks pursuant to a brownfield site
848rehabilitation agreement or supervising the performance of such
849tasks by licensed subcontractors in accordance with the
850provisions of s. 489.113(9) must certify to the department that
851the contractor:
852     (a)  Complies with applicable OSHA regulations.
853     (b)  Maintains workers' compensation insurance for all
854employees as required by the Florida Workers' Compensation Law.
855     (c)  Maintains comprehensive general liability coverage
856with limits of not less than $1 million per occurrence and $2
857million general aggregate for bodily injury and property damage
858and comprehensive automobile liability coverage with limits of
859not less than $1 million combined single limit. The contractor
860shall also maintain pollution liability coverage with limits of
861not less than $3 million aggregate for personal injury or death,
862$1 million per occurrence for personal injury or death, and $1
863million per occurrence for property damage. The contractor's
864certificate of insurance shall name the state as an additional
865insured party.
866     (d)  Maintains professional liability insurance of at least
867$1 million per claim and $1 million annual aggregate.
868     (8)  Any professional engineer or geologist providing
869professional services relating to site rehabilitation program
870tasks must carry professional liability insurance with a
871coverage limit of at least $1 million.
872     (7)(9)  During the cleanup process, if the department or
873local program fails to complete review of a technical document
874within the timeframe specified in the brownfield site
875rehabilitation agreement, the person responsible for brownfield
876site rehabilitation may proceed to the next site rehabilitation
877task. However, the person responsible for brownfield site
878rehabilitation does so at its own risk and may be required by
879the department or local program to complete additional work on a
880previous task. Exceptions to this subsection include requests
881for "no further action," "monitoring only proposals," and
882feasibility studies, which must be approved prior to
883implementation.
884     (8)(10)  If the person responsible for brownfield site
885rehabilitation fails to comply with the brownfield site
886rehabilitation agreement, the department shall allow 90 days for
887the person responsible for brownfield site rehabilitation to
888return to compliance with the provision at issue or to negotiate
889a modification to the brownfield site rehabilitation agreement
890with the department for good cause shown. If an imminent hazard
891exists, the 90-day grace period shall not apply. If the project
892is not returned to compliance with the brownfield site
893rehabilitation agreement and a modification cannot be
894negotiated, the immunity provisions of s. 376.82 are revoked.
895     (9)(11)  The department is specifically authorized and
896encouraged to enter into delegation agreements with local
897pollution control programs approved under s. 403.182 to
898administer the brownfield program within their jurisdictions,
899thereby maximizing the integration of this process with the
900other local development processes needed to facilitate
901redevelopment of a brownfield area. When determining whether a
902delegation pursuant to this subsection of all or part of the
903brownfield program to a local pollution control program is
904appropriate, the department shall consider the following. The
905local pollution control program must:
906     (a)  Have and maintain the administrative organization,
907staff, and financial and other resources to effectively and
908efficiently implement and enforce the statutory requirements of
909the delegated brownfield program; and
910     (b)  Provide for the enforcement of the requirements of the
911delegated brownfield program, and for notice and a right to
912challenge governmental action, by appropriate administrative and
913judicial process, which shall be specified in the delegation.
914
915The local pollution control program shall not be delegated
916authority to take action on or to make decisions regarding any
917brownfield site on land owned by the local government. Any
918delegation agreement entered into pursuant to this subsection
919shall contain such terms and conditions necessary to ensure the
920effective and efficient administration and enforcement of the
921statutory requirements of the brownfield program as established
922by the act and the relevant rules and other criteria of the
923department.
924     (10)(12)  Local governments are encouraged to use the full
925range of economic and tax incentives available to facilitate and
926promote the rehabilitation of brownfield areas, to help
927eliminate the public health and environmental hazards, and to
928promote the creation of jobs and economic development in these
929previously run-down, blighted, and underutilized areas.
930     (11)(a)  The Legislature finds and declares that:
931     1.  Brownfield site rehabilitation and redevelopment can
932improve the overall health of a community and the quality of
933life for communities, including for individuals living in such
934communities.
935     2.  The community health benefits of brownfield site
936rehabilitation and redevelopment should be better measured in
937order to achieve the legislative intent as expressed in s.
938376.78.
939     3.  There is a need in this state to define and better
940measure the community health benefits of brownfield site
941rehabilitation and redevelopment.
942     4.  Funding sources should be established to support
943efforts by the state and local governments, in collaboration
944with local health departments, community health providers, and
945nonprofit organizations, to evaluate the community health
946benefits of brownfield site rehabilitation and redevelopment.
947     (b)  Local governments may and are encouraged to evaluate
948the community health benefits and effects of brownfield site
949rehabilitation and redevelopment in connection with brownfield
950areas located within their jurisdictions. Factors that may be
951evaluated and monitored before and after brownfield site
952rehabilitation and redevelopment include, but are not limited
953to:
954     1.  Health status, disease distribution, and quality of
955life measures regarding populations living in or around
956brownfield sites that have been rehabilitated and redeveloped.
957     2.  Access to primary and other health care or health
958services for persons living in or around brownfield sites that
959have been rehabilitated and redeveloped.
960     3.  Any new or increased access to open, green, park, or
961other recreational spaces that provide recreational
962opportunities for individuals living in or around brownfield
963sites that have been rehabilitated and redeveloped.
964     4.  Other factors described in rules adopted by the
965Department of Environmental Protection or the Department of
966Health, as applicable.
967     (c)  The Department of Health may and is encouraged to
968assist local governments, in collaboration with local health
969departments, community health providers, and nonprofit
970organizations, in evaluating the community health benefits of
971brownfield site rehabilitation and redevelopment.
972     Section 5.  Paragraphs (d) and (f) of subsection (2) of
973section 376.82, Florida Statutes, are amended to read:
974     376.82  Eligibility criteria and liability protection.--
975     (2)  LIABILITY PROTECTION.--
976     (d)  The liability protection provided under this section
977shall become effective upon execution of a brownfield site
978rehabilitation agreement and shall remain effective, provided
979the person responsible for brownfield site rehabilitation
980complies with the terms of the site rehabilitation agreement.
981Any statute of limitations that would bar the department from
982pursuing relief in accordance with its existing authority is
983tolled from the time the agreement is executed until site
984rehabilitation is completed or immunity is revoked pursuant to
985s. 376.80(8)(10).
986     (f)  Compliance with the agreement referenced in s.
987376.80(5)(i) must be evidenced as set forth in that paragraph by
988a finding by the local government with jurisdiction over the
989brownfield area that the terms of the agreement have been met.
990     Section 6.  Subsections (1) and (2) of section 376.86,
991Florida Statutes, are amended to read:
992     376.86  Brownfield Areas Loan Guarantee Program.--
993     (1)  The Brownfield Areas Loan Guarantee Council is created
994to review and approve or deny, by a majority vote of its
995membership, the situations and circumstances for participation
996in partnerships by agreements with local governments, financial
997institutions, and others associated with the redevelopment of
998brownfield areas pursuant to the Brownfields Redevelopment Act
999for a limited state guaranty of up to 5 years of loan guarantees
1000or loan loss reserves issued pursuant to law. The limited state
1001loan guaranty applies only to 50 percent of the primary lenders
1002loans for redevelopment projects in brownfield areas. If the
1003redevelopment project is for affordable housing, as defined in
1004s. 420.0004(3), in a brownfield area, the limited state loan
1005guaranty applies to 75 percent of the primary lender's loan. If
1006the redevelopment project includes the construction and
1007operation of a new health care facility or a health care
1008provider, as defined in s. 408.032, s. 408.07, or s. 408.7056,
1009on a brownfield site and the applicant has obtained
1010documentation in accordance with s. 376.30781 indicating that
1011the construction of the health care facility or health care
1012provider by the applicant on the brownfield site has received a
1013certificate of occupancy or a license or certificate has been
1014issued for the operation of the health care facility or health
1015care provider, the limited state loan guaranty applies to 75
1016percent of the primary lender's loan. A limited state guaranty
1017of private loans or a loan loss reserve is authorized for
1018lenders licensed to operate in the state upon a determination by
1019the council that such an arrangement would be in the public
1020interest and the likelihood of the success of the loan is great.
1021     (2)  The council shall consist of the secretary of the
1022Department of Environmental Protection or the secretary's
1023designee, the secretary of the Department of Community Affairs
1024or the secretary's designee, the State Surgeon General or the
1025State Surgeon General's designee, the Executive Director of the
1026State Board of Administration or the executive director's
1027designee, the Executive Director of the Florida Housing Finance
1028Corporation or the executive director's designee, and the
1029Director of the Governor's Office of Tourism, Trade, and
1030Economic Development or the director's designee. The chairperson
1031of the council shall be the Director of the Governor's Office of
1032Tourism, Trade, and Economic Development. Staff services for
1033activities of the council shall be provided as needed by the
1034member agencies.
1035     Section 7.  This act shall take effect upon becoming a law
1036and shall operate retroactively to January 1, 2008.


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