CS/HB 527

1
A bill to be entitled
2An act relating to environmental site redevelopment;
3amending s. 376.30715, F.S.; defining the term "acquired";
4providing for financial assistance in certain additional
5circumstances involving the transfer of a contaminated
6property; s. 220.1845, F.S.; revising requirements for
7site rehabilitation tax credits; expanding eligibility for
8site rehabilitation tax credits; providing for application
9to brownfield site redevelopment solid waste removal
10costs; providing requirements and limitations; providing
11definitions; providing for application to construction and
12operation of new health care facilities or health care
13providers on brownfield sites; providing requirements;
14amending s. 376.30781, F.S.; revising provisions providing
15tax credits for rehabilitation of certain contaminated
16sites and brownfield sites; providing for application to
17solid waste removal activities and site rehabilitation;
18providing for granting tax credits to multiple applicants;
19providing criteria for claiming costs for solid waste
20removal; providing definitions; providing for application
21to construction and operation of new health care
22facilities or health care providers on brownfield sites;
23providing requirements; revising criteria and requirements
24for granting site rehabilitation tax credits; providing
25criteria and requirements for granting solid waste removal
26tax credits; revising criteria and requirements for
27Department of Environmental Protection review of tax
28credit applications; providing notice requirements for the
29department in reviewing applications; increasing available
30amounts eligible for tax credits; providing additional
31limitations on tax credit awards for site rehabilitation
32costs and solid waste removal costs; providing
33construction of costs not eligible for tax credits;
34providing requirements and procedures for allocating and
35awarding certain ineligible or disputed costs; amending s.
36376.79, F.S.; revising definitions relating to brownfield
37redevelopment; conforming a cross-reference; amending s.
38376.80, F.S.; revising the brownfield program
39administration process; revising local government proposal
40requirements; revising requirements for brownfield site
41redevelopment agreements; deleting certain brownfield site
42rehabilitation contractor certification requirements;
43deleting a requirement that certain professionals carry
44professional liability insurance; providing legislative
45findings and declarations; authorizing local governments
46to evaluate certain benefits and effects of brownfield
47site redevelopment and rehabilitation; providing criteria;
48authorizing the Department of Health to assist local
49governments in such evaluations; amending s. 376.82, F.S.;
50conforming references; amending s. 376.86, F.S.; providing
51for limited application of Brownfield Areas Loan Guarantee
52Program grants to construction and operation of new health
53care facilities and health care providers; expanding
54membership of the Brownfield Areas Loan Guarantee Council;
55providing for retroactive application; providing an
56effective date.
57
58Be It Enacted by the Legislature of the State of Florida:
59
60     Section 1.  Section 376.30715, Florida Statutes, is amended
61to read:
62     376.30715  Innocent victim petroleum storage system
63restoration.--A contaminated site acquired by the current owner
64prior to July 1, 1990, which has ceased operating as a petroleum
65storage or retail business prior to January 1, 1985, is eligible
66for financial assistance pursuant to s. 376.305(6),
67notwithstanding s. 376.305(6)(a). For purposes of this section,
68the term "acquired" means the acquisition of title to the
69property; however, a subsequent transfer of the property to a
70spouse, a surviving spouse in trust or free of trust, or a
71revocable trust created for the benefit of the settlor does not
72disqualify the site from financial assistance pursuant to s.
73376.305(6). Eligible sites shall be ranked in accordance with s.
74376.3071(5).
75     Section 2.  Paragraphs (a), (c), (g), and (i) of subsection
76(1) and subsection (2) of section 220.1845, Florida Statutes,
77are amended, and paragraphs (j) and (k) are added to subsection
78(1) of that section, to read:
79     220.1845  Contaminated site rehabilitation tax credit.--
80     (1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
81     (a)  A credit in the amount of 50 percent of the costs of
82voluntary cleanup activity that is integral to site
83rehabilitation at the following sites is available against any
84tax due for a taxable year under this chapter:
85     1.  A drycleaning-solvent-contaminated site eligible for
86state-funded site rehabilitation under s. 376.3078(3);
87     2.  A drycleaning-solvent-contaminated site at which site
88rehabilitation cleanup is undertaken by the real property owner
89pursuant to s. 376.3078(11), if the real property owner is not
90also, and has never been, the owner or operator of the
91drycleaning facility where the contamination exists; or
92     3.  A brownfield site in a designated brownfield area under
93s. 376.80.
94     (c)  If the credit granted under this section is not fully
95used in any one year because of insufficient tax liability on
96the part of the corporation, the unused amount may be carried
97forward for up to a period not to exceed 5 years. The carryover
98credit may be used in a subsequent year if when the tax imposed
99by this chapter for that year exceeds the credit for which the
100corporation is eligible in that year under this section after
101applying the other credits and unused carryovers in the order
102provided by s. 220.02(8). Five years after the date a credit is
103granted under this section, such credit expires and may not be
104used. However, If during the 5-year period the credit is
105transferred, in whole or in part, pursuant to paragraph (g),
106each transferee has 5 years after the date of transfer to use
107its credit.
108     (g)1.  Tax credits that may be available under this section
109to an entity eligible under s. 376.30781 may be transferred
110after a merger or acquisition to the surviving or acquiring
111entity and used in the same manner and with the same
112limitations.
113     2.  The entity or its surviving or acquiring entity as
114described in subparagraph 1., may transfer any unused credit in
115whole or in units of at least no less than 25 percent of the
116remaining credit. The entity acquiring such credit may use it in
117the same manner and with the same limitation as described in
118this section. Such transferred credits may not be transferred
119again although they may succeed to a surviving or acquiring
120entity subject to the same conditions and limitations as
121described in this section.
122     3.  If In the event the credit provided for under this
123section is reduced due to either as a result of a determination
124by the Department of Environmental Protection or an examination
125or audit by the Department of Revenue, the such tax deficiency
126shall be recovered from the first entity, or the surviving or
127acquiring entity that, to have claimed the such credit up to the
128amount of credit taken. Any subsequent deficiencies shall be
129assessed against the any entity acquiring and claiming the such
130credit, or in the case of multiple succeeding entities in the
131order of credit succession.
132     (i)  In order to encourage the construction of housing that
133meets the definition of affordable provided in s. 420.0004(3),
134an applicant for the tax credit may claim an additional 25
135percent of the total site rehabilitation costs that are eligible
136for tax credits under this section, not to exceed $500,000. In
137order to receive this additional tax credit, the applicant must
138provide a certification letter from the Florida Housing Finance
139Corporation, the local housing authority, or other governmental
140agency that is a party to the use agreement, indicating that the
141construction on the brownfield site is complete, the brownfield
142site has received a certificate of occupancy, and the brownfield
143site has a properly recorded instrument that limits the use of
144the property to housing that meets the definition of affordable
145provided in s. 420.0004(3).
146     (j)  In order to encourage the redevelopment of a
147brownfield site, as defined in the brownfield site
148rehabilitation agreement, that is hindered by the presence of
149solid waste, as defined in s. 403.703, a tax credit applicant,
150or multiple tax credit applicants working jointly to clean up a
151single brownfield site, may also claim costs required to address
152solid waste removal as defined in this paragraph in accordance
153with rules of the Department of Environmental Protection.
154Multiple tax credit applicants shall be granted tax credits in
155the same proportion as each applicant's contribution to payment
156of solid waste removal costs. These costs are eligible for a tax
157credit provided the applicant submits an affidavit stating that,
158after consultation with appropriate local government officials
159and the Department of Environmental Protection, to the best of
160the applicant's knowledge according to such consultation and
161available historical records, the brownfield site was never
162operated as a permitted solid waste disposal area or was never
163operated for monetary compensation and the applicant submits all
164other documentation and certifications required by this section.
165Under this section, wherever reference is made to "site
166rehabilitation," the Department of Environmental Protection
167shall instead consider whether or not the costs claimed are for
168solid waste removal. Tax credit applications claiming costs
169pursuant to this paragraph shall not be subject to the calendar-
170year limitation and January 31 annual application deadline, and
171the Department of Environmental Protection shall accept a one-
172time application filed subsequent to the completion by the tax
173credit applicant of the applicable requirements listed in this
174section. A tax credit applicant may claim 50 percent of the cost
175for solid waste removal, not to exceed $500,000, after the
176applicant has determined solid waste removal is completed for
177the brownfield site. A solid waste removal tax credit
178application may be filed only once per brownfield site. For the
179purposes of this section, the term:
180     1.  "Solid waste disposal area" means a landfill, dump, or
181other area where solid waste has been disposed of.
182     2.  "Monetary compensation" means the fees that were
183charged or the assessments that were levied for the disposal of
184solid waste at a solid waste disposal area.
185     3.  "Solid waste removal" means removal of solid waste from
186the land surface or excavation of solid waste from below the
187land surface and removal of the solid waste from the brownfield
188site. The term also includes:
189     a.  Transportation of solid waste to a licensed or exempt
190solid waste management facility or to a temporary storage area.
191     b.  Sorting or screening of solid waste prior to removal
192from the site.
193     c.  Deposition of solid waste at a permitted or exempt
194solid waste management facility, whether the solid waste is
195disposed of or recycled.
196     (k)  In order to encourage the construction and operation
197of a new health care facility as defined in s. 408.032 or s.
198408.07, or a health care provider as defined in s. 408.07 or s.
199408.7056, on a brownfield site, an applicant for a tax credit
200may claim an additional 25 percent of the total site
201rehabilitation costs, not to exceed $500,000, if the applicant
202meets the requirements of this paragraph. In order to receive
203this additional tax credit, the applicant must provide
204documentation indicating that the construction of the health
205care facility or health care provider by the applicant on the
206brownfield site has received a certificate of occupancy or a
207license or certificate has been issued for the operation of the
208health care facility or health care provider.
209     (2)  FILING REQUIREMENTS.--Any corporation that wishes to
210obtain credit under this section must submit with its return a
211tax credit certificate approving partial tax credits issued by
212the Department of Environmental Protection under s. 376.30781.
213     Section 3.  Section 376.30781, Florida Statutes, is amended
214to read:
215     376.30781  Partial Tax credits for rehabilitation of
216drycleaning-solvent-contaminated sites and brownfield sites in
217designated brownfield areas; application process; rulemaking
218authority; revocation authority.--
219     (1)  The Legislature finds that:
220     (a)  To facilitate property transactions and economic
221growth and development, it is in the state's interest of the
222state to encourage the cleanup, at the earliest possible time,
223of drycleaning-solvent-contaminated sites and brownfield sites
224in designated brownfield areas.
225     (b)  It is the intent of the Legislature to encourage the
226voluntary cleanup of drycleaning-solvent-contaminated sites and
227brownfield sites in designated brownfield areas by providing a
228partial tax credit for the restoration of such property in
229specified circumstances.
230     (2)  Notwithstanding the requirements of subsection
231paragraph (5)(a), tax credits allowed pursuant to s. 220.1845
232are available for any site rehabilitation or solid waste removal
233conducted during the calendar year in which the applicable
234voluntary cleanup agreement or brownfield site rehabilitation
235agreement is executed, even if the site rehabilitation or solid
236waste removal is conducted prior to the execution of that
237agreement or the designation of the brownfield area.
238     (3)(a)  A credit in the amount of 50 percent of the costs
239of voluntary cleanup activity that is integral to site
240rehabilitation at the following sites is allowed pursuant to s.
241220.1845:
242     1.  A drycleaning-solvent-contaminated site eligible for
243state-funded site rehabilitation under s. 376.3078(3);
244     2.  A drycleaning-solvent-contaminated site at which site
245rehabilitation cleanup is undertaken by the real property owner
246pursuant to s. 376.3078(11), if the real property owner is not
247also, and has never been, the owner or operator of the
248drycleaning facility where the contamination exists; or
249     3.  A brownfield site in a designated brownfield area under
250s. 376.80.
251     (b)  A tax credit applicant, or multiple tax credit
252applicants working jointly to clean up a single site, may not
253receive be granted more than $500,000 per year in tax credits
254for each site voluntarily rehabilitated. Multiple tax credit
255applicants shall be granted tax credits in the same proportion
256as each applicant's their contribution to payment of site
257rehabilitation cleanup costs. Tax credits are available only for
258site rehabilitation conducted during the calendar year for which
259the tax credit application is submitted. For purposes of this
260section, the term "integral to site rehabilitation" means work
261that is necessary to implement the requirements of chapter 62-
262785 or chapter 62-782, Florida Administrative Code.
263     (c)  In order to encourage completion of site
264rehabilitation at contaminated sites that are being voluntarily
265cleaned up and that are eligible for a tax credit under this
266section, the tax credit applicant may claim an additional 25
267percent of the total site rehabilitation cleanup costs, not to
268exceed $500,000, in the final year of cleanup as evidenced by
269the Department of Environmental Protection issuing a "No Further
270Action" order for that site.
271     (d)  In order to encourage the construction of housing that
272meets the definition of affordable provided in s. 420.0004(3),
273an applicant for the tax credit may claim an additional 25
274percent of the total site rehabilitation costs that are eligible
275for tax credits under this section, not to exceed $500,000. In
276order To receive this additional tax credit, the applicant must
277provide a certification letter from the Florida Housing Finance
278Corporation, the local housing authority, or other governmental
279agency that is a party to the use agreement, indicating that the
280construction on the brownfield site is complete, the brownfield
281site has received a certificate of occupancy, and the brownfield
282site has a properly recorded instrument that limits the use of
283the property to housing that meets the definition of affordable
284provided in s. 420.0004(3). Notwithstanding the limitation that
285only one application may shall be submitted each year for each
286site, an application for the additional credit provided for in
287this paragraph shall be submitted after as soon as all
288requirements to obtain the this additional tax credit have been
289met.
290     (e)  In order Notwithstanding the restrictions in this
291section that limit tax credit eligibility to costs that are
292integral to site rehabilitation, to encourage the redevelopment
293of a brownfield site, as defined in the brownfield site
294rehabilitation agreement, properties in designated brownfield
295areas that is are hindered by the presence of solid waste, as
296defined in s. 403.703, costs related to solid waste removal may
297also be claimed under this section. A tax credit applicant, or
298multiple tax credit applicants working jointly to clean up a
299single brownfield site, may also claim costs to address the
300solid waste removal as defined in this paragraph, but only those
301costs to remove, transport, and dispose of solid waste in
302accordance with department rules. Multiple tax credit applicants
303shall be granted tax credits in the same proportion as each
304applicant's contribution to payment of solid waste removal
305costs. These costs are eligible for a tax credit provided the
306applicant submits an affidavit stating that, after consultation
307with appropriate local government officials and the department,
308to the best of the applicant's knowledge based upon such
309consultation and available historical records, the brownfield
310site was never operated as a permitted solid waste disposal area
311or was never operated landfill or dump site for monetary
312compensation, and the applicant submits all other documentation
313and certifications required by this section. In this section,
314where reference is made to "site rehabilitation," the department
315shall instead consider whether the costs claimed are for solid
316waste removal, transportation, and disposal of solid waste. Tax
317credit applications claiming costs pursuant to this paragraph
318shall not be subject to the calendar-year limitation and January
31931 15 annual application deadline, and the department shall
320accept a one-time application filed subsequent to the completion
321by the tax credit applicant of the applicable requirements
322listed in this subsection paragraph. A tax credit applicant may
323claim 50 percent of the costs for solid waste removal, not to
324exceed $500,000, after the applicant has determined solid waste
325removal is completed for the brownfield site. A solid waste
326removal tax credit application may be filed only once per
327brownfield site. For 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.
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 also 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, if the applicant meets the requirements
350of this paragraph. In order to receive this additional tax
351credit, the applicant must provide documentation indicating that
352the construction of the health care facility or health care
353provider by the applicant on the brownfield site has received a
354certificate of occupancy or a license or certificate has been
355issued for the operation of the health care facility or health
356care provider.
357     (4)  The Department of Environmental Protection is shall be
358responsible for allocating the tax credits provided for in s.
359220.1845, which may not to exceed a total of $2 million in tax
360credits annually.
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 $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 complete applications
379are received by the Division of Waste Management, subject to the
380limitations of subsection (14). A tax credit applicant shall
381submit only one complete application per site for each calendar
382year's site rehabilitation costs. Incomplete placeholder
383applications shall not be accepted and will not secure a place
384in the first-come, first-served application line. To be eligible
385for a tax credit, the tax credit 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, as
390applicable,; and have paid all deductibles pursuant to s.
391376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
392sites, as applicable. A site rehabilitation tax credit applicant
393must submit only a single completed application per site for
394each calendar year's site rehabilitation costs. A site
395rehabilitation application must be received by the Division of
396Waste Management of the Department of Environmental Protection
397by January 31 of the year after the calendar year for which site
398rehabilitation costs are being claimed in a tax credit
399application.
400     (b)  For solid waste removal tax credits, have entered into
401a brownfield site rehabilitation agreement with the Department
402of Environmental Protection. A solid waste removal tax credit
403applicant must submit only a single complete application per
404brownfield site, as defined in the brownfield site
405rehabilitation agreement, for solid waste removal costs. A solid
406waste removal tax credit application 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 as defined in this section during
432the time period covered by the application. Such documents must
433include contractual records that describe the scope of work
434performed, payment requests that describe the goods or services
435provided, and payment records involving actual costs incurred
436and paid. Such documentation must be sufficient to demonstrate a
437link between the contractual records, the payment requests, and
438the payment records for the time period covered by the
439application contracts and documentation of contract
440negotiations, accounts, invoices, sales tickets, or other
441payment records from purchases, sales, leases, or other
442transactions involving actual costs incurred for that tax year
443related to site rehabilitation, as that term is defined in ss.
444376.301 and 376.79;
445     (c)  Proof that the documentation submitted pursuant to
446paragraph (b) has been reviewed and verified by an independent
447certified public accountant in accordance with standards
448established by the American Institute of Certified Public
449Accountants. Specifically, a certified public accountant's
450report must be submitted and the certified public accountant
451must attest to the accuracy and validity of the costs incurred
452and paid during the time period covered in the application by
453conducting an independent review of the data presented by the
454tax credit applicant. Accuracy and validity of costs incurred
455and paid shall would be determined after once the level of
456effort is was certified by an appropriate professional
457registered in this state in each contributing technical
458discipline. The certified public accountant's report must would
459also attest that the costs included in the application form are
460not duplicated within the application. A copy of the
461accountant's report shall be submitted to the Department of
462Environmental Protection in addition to the accountant's
463certification form in with the tax credit application; and
464     (d)  A certification form stating that site rehabilitation
465activities associated with the documentation submitted pursuant
466to paragraph (b) have been conducted under the observation of,
467and related technical documents have been signed and sealed by,
468an appropriate professional registered in this state in each
469contributing technical discipline. The certification form shall
470be signed and sealed by the appropriate registered professionals
471stating that the costs incurred were integral, necessary, and
472required for site rehabilitation, as that term is defined in ss.
473376.301 and 376.79. If the scope of solid waste removal
474activities does not require oversight by a registered technical
475professional in this state, such certification form is not
476required as part of the tax credit application.
477     (7)  The certified public accountant and appropriate
478registered professionals submitting forms as part of a tax
479credit application must verify such forms by completing and
480signing the appropriate certifications included as part of the
481application form. Verification shall must be accomplished as
482provided in s. 92.525(1)(b) and subject to the provisions of s.
48392.525(3).
484     (8)  The Department of Environmental Protection shall
485review the tax credit application and any supplemental
486documentation that the tax credit applicant may submit prior to
487the annual application deadline, if applicable, for completeness
488and eligibility, as follows:
489     (a)  To be In order to have the application considered
490complete, the review must verify for the purpose of verifying
491that the tax credit applicant has met the appropriate qualifying
492criteria in subsections (3) and (5), and has submitted a
493completed application form, and has addressed each of the
494categories of submittals all required documentation listed in
495subsection (6). Upon verification that the tax credit applicant
496has met such completeness these requirements, the tax credit
497application secures a place in the first-come, first-served
498application line. If the department determines that an
499application is incomplete, the department shall notify the
500applicant in writing and the applicant shall have 30 days after
501receiving such notification to correct any deficiency. Upon
502timely correction of any deficiencies, the tax credit
503application secures a place in the first-come, first-served
504application line. Tax credit applications may not be altered to
505claim additional costs during this time.
506     (b)  In order to have costs considered eligible, the review
507of the complete application shall be performed to verify that
508the work claimed was integral to site rehabilitation or was for
509solid waste removal, that the work claimed was performed in the
510applicable timeframe, and that the costs claimed were properly
511documented. Upon verification, the department shall issue a
512written decision granting eligibility for partial tax credits (a
513tax credit certificate). Complete tax credit applications shall
514be reviewed for eligible costs in conjunction with in the amount
515of 50 percent of the total costs claimed, subject to the
516$500,000 limitation, for the calendar year for which the tax
517credit application is submitted based on the report of the
518certified public accountant and the certifications from the
519appropriate registered technical professionals, as applicable.
520     (9)  On or before May 1 March 31, the Department of
521Environmental Protection shall inform each eligible tax credit
522applicant that is subject to the January 31 annual application
523deadline of the applicant's eligibility status and of the amount
524of any its partial tax credit due. The department shall and
525provide each eligible tax credit applicant with a tax credit
526certificate that must be submitted with its tax return to the
527Department of Revenue to claim the tax credit or be transferred
528pursuant to s. 220.1845(1)(g)(h). The May 1 deadline for annual
529site rehabilitation tax credit certificate awards shall not
530apply to any tax credit application for which the department has
531issued a notice of deficiency pursuant to subsection (8). The
532department shall respond within 90 days after receiving a
533response from the tax credit applicant to such a notice of
534deficiency. Credits may will not result in the payment of
535refunds if total credits exceed the amount of tax owed.
536     (10)  For solid waste removal, new health care facility or
537health care provider, and affordable housing tax credit
538applications, the Department of Environmental Protection shall
539inform the applicant of the department's determination within 90
540days after the application is deemed complete. Each eligible tax
541credit applicant shall be informed of the amount of its tax
542credit and provided with a tax credit certificate that must be
543submitted with its tax return to the Department of Revenue to
544claim the tax credit or be transferred pursuant to s.
545220.1845(1)(g). Credits may not result in the payment of refunds
546if total credits exceed the amount of tax owed.
547     (11)(10)  If a tax credit applicant does not receive a tax
548credit allocation due to an exhaustion of the 2 million annual
549tax credit authorization, such application will then be included
550in the same first-come, first-served order in the next year's
551annual tax credit allocation, if any, based on the prior year
552application.
553     (12)(11)  The Department of Environmental Protection may
554adopt rules to prescribe the necessary forms required to claim
555tax credits under this section and to provide the administrative
556guidelines and procedures required to administer this section.
557     (13)(12)  The Department of Environmental Protection may
558revoke or modify any written decision granting eligibility for
559partial tax credits under this section if it is discovered that
560the tax credit applicant submitted any false statement,
561representation, or certification in any application, record,
562report, plan, or other document filed in an attempt to receive
563partial tax credits under this section. The Department of
564Environmental Protection shall immediately notify the Department
565of Revenue of any revoked or modified orders affecting
566previously granted partial tax credits. Additionally, the tax
567credit applicant must notify the Department of Revenue of any
568change in its tax credit claimed.
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) and (f) are additive, but at no time
578shall the total tax credit award for site rehabilitation exceed
579100 percent 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 and tax
588credit application preparation and submittal costs.
589     (e)  If the department notifies an applicant pursuant to
590subsection (9) that any claimed costs are ineligible, those
591costs may not be allocated and applied to the annual tax credit
592authorization, and any disputed costs may not delay the
593application processing or award for subsequent eligible tax
594credit applicants in the first-come, first-served application
595line. However, if the department subsequently agrees to award
596tax credits on any amount that was disputed, the department
597shall do so based upon the first-come, first-served application
598line determined by the applicant's original completeness date
599and time, provided there is any tax credit authorization
600available. If a tax credit applicant does not receive an award
601for the disputed costs due to an exhaustion of the annual tax
602credit authorization, such subsequent tax credit award shall be
603included in the same first-come, first-served order in the next
604year's annual tax credit allocation, if any, based upon the
605applicant's original completeness date and time.
606     Section 4.  Subsections (6), (8), (10), (11), (12), and
607(17) of section 376.79, Florida Statutes, are amended to read:
608     376.79  Definitions relating to Brownfields Redevelopment
609Act.--As used in ss. 376.77-376.85, the term:
610     (6)  "Contaminated site" means any contiguous land,
611sediment, surface water, or groundwater areas that contain
612contaminants that may be harmful to human health or the
613environment.
614     (8)  "Engineering controls" means modifications to a site
615to reduce or eliminate the potential for exposure to chemicals
616of concern from petroleum products, drycleaning solvents, or
617other contaminants. Such modifications may include, but are not
618limited to, physical or hydraulic control measures, capping,
619point of use treatments, or slurry walls.
620     (10)  "Institutional controls" means the restriction on use
621of or access to a site to eliminate or minimize exposure to
622chemicals of concern from petroleum products, drycleaning
623solvents, or other contaminants. Such restrictions may include,
624but are not limited to, deed restrictions, restrictive
625covenants, or conservation easements.
626     (11)  "Local pollution control program" means a local
627pollution control program that has received delegated authority
628from the Department of Environmental Protection under ss.
629376.80(9)(11) and 403.182.
630     (12)  "Natural attenuation" means a verifiable approach to
631site rehabilitation that which allows natural processes to
632contain the spread of contamination and reduce the
633concentrations of contaminants in contaminated groundwater and
634soil. Natural attenuation processes may include sorption,
635biodegradation, chemical reactions with subsurface materials,
636diffusion, dispersion, and volatilization.
637     (17)  "Site rehabilitation" means the assessment of site
638contamination and the remediation activities that reduce the
639levels of contaminants at a site through accepted treatment
640methods to meet the cleanup target levels established for that
641site. For purposes of sites subject to the Resource Conservation
642and Recovery Act, as amended, the term includes removal,
643decontamination, and corrective action of releases of hazardous
644substances.
645     Section 5.  Section 376.80, Florida Statutes, is amended to
646read:
647     376.80  Brownfield program administration process.--
648     (1)  A local government with jurisdiction over the
649brownfield area must notify the department of its decision to
650designate a brownfield area for rehabilitation for the purposes
651of ss. 376.77-376.86 376.77-376.85. The notification must
652include a resolution, by the local government body, to which is
653attached a map adequate to clearly delineate exactly which
654parcels are to be included in the brownfield area or
655alternatively a less-detailed map accompanied by a detailed
656legal description of the brownfield area. If a property owner
657within the area proposed for designation by the local government
658requests in writing to have his or her property removed from the
659proposed designation, the local government shall grant the
660request. For municipalities, the governing body shall adopt the
661resolution in accordance with the procedures outlined in s.
662166.041, except that the notice for the public hearings on the
663proposed resolution must be in the form established in s.
664166.041(3)(c)2. For counties, the governing body shall adopt the
665resolution in accordance with the procedures outlined in s.
666125.66, except that the notice for the public hearings on the
667proposed resolution shall be in the form established in s.
668125.66(4)(b)2.
669     (2)(a)  If a local government proposes to designate a
670brownfield area that is outside community redevelopment areas,
671enterprise zones, empowerment zones, closed military bases, or
672designated brownfield pilot project areas, the local government
673shall adopt the resolution and must conduct the public hearings
674in accordance with the requirements of subsection (1), except at
675least one of the required public hearings shall be conducted as
676close as reasonably practicable to hearing in the area to be
677designated to provide an opportunity for public input on the
678size of the area, the objectives for rehabilitation, job
679opportunities and economic developments anticipated,
680neighborhood residents' considerations, and other relevant local
681concerns. Notice of the public hearing must be made in a
682newspaper of general circulation in the area and the notice must
683be at least 16 square inches in size, must be in ethnic
684newspapers or local community bulletins, must be posted in the
685affected area, and must be announced at a scheduled meeting of
686the local governing body before the actual public hearing. In
687determining the areas to be designated, the local government
688must consider:
689     1.  Whether the brownfield area warrants economic
690development and has a reasonable potential for such activities;
691     2.  Whether the proposed area to be designated represents a
692reasonably focused approach and is not overly large in
693geographic coverage;
694     3.  Whether the area has potential to interest the private
695sector in participating in rehabilitation; and
696     4.  Whether the area contains sites or parts of sites
697suitable for limited recreational open space, cultural, or
698historical preservation purposes.
699     (b)  A local government shall designate a brownfield area
700under the provisions of this act provided that:
701     1.  A person who owns or controls a potential brownfield
702site is requesting the designation and has agreed to
703rehabilitate and redevelop the brownfield site;
704     2.  The rehabilitation and redevelopment of the proposed
705brownfield site will result in economic productivity of the
706area, along with the creation of at least 5 new permanent jobs
707at the brownfield site that which are full-time equivalent
708positions not associated with the implementation of the
709brownfield site rehabilitation agreement and that which are not
710associated with redevelopment project demolition or construction
711activities pursuant to the redevelopment of the proposed
712brownfield site or area agreement required under paragraph
713(5)(i). However, the job creation requirement shall not apply to
714the rehabilitation and redevelopment of a brownfield site that
715will provide affordable housing as defined in s. 420.0004(3) or
716the creation of recreational areas, conservation areas, or
717parks;
718     3.  The redevelopment of the proposed brownfield site is
719consistent with the local comprehensive plan and is a
720permittable use under the applicable local land development
721regulations;
722     4.  Notice of the proposed rehabilitation of the brownfield
723area has been provided to neighbors and nearby residents of the
724proposed area to be designated, and the person proposing the
725area for designation has afforded to those receiving notice the
726opportunity for comments and suggestions about rehabilitation.
727Notice pursuant to this subparagraph subsection must be made in
728a newspaper of general circulation in the area, at least 16
729square inches in size, and the notice must be posted in the
730affected area; and
731     5.  The person proposing the area for designation has
732provided reasonable assurance that he or she has sufficient
733financial resources to implement and complete the rehabilitation
734agreement and redevelopment of the brownfield site plan.
735     (c)  The designation of a brownfield area and the
736identification of a person responsible for brownfield site
737rehabilitation simply entitles the identified person to
738negotiate a brownfield site rehabilitation agreement with the
739department or approved local pollution control program.
740     (3)  When there is a person responsible for brownfield site
741rehabilitation, the local government must notify the department
742of the identity of that person. If the agency or person who will
743be responsible for the coordination changes during the approval
744process specified in subsections (4), (5), and (6), the
745department or the affected approved local pollution control
746program must notify the affected local government when the
747change occurs.
748     (4)  Local governments or persons responsible for
749rehabilitation and redevelopment of brownfield areas must
750establish an advisory committee or use an existing advisory
751committee that has formally expressed its intent to address
752redevelopment of the specific brownfield area for the purpose of
753improving public participation and receiving public comments on
754rehabilitation and redevelopment of the brownfield area, future
755land use, local employment opportunities, community safety, and
756environmental justice. Such advisory committee should include
757residents within or adjacent to the brownfield area, businesses
758operating within the brownfield area, and others deemed
759appropriate. The person responsible for brownfield site
760rehabilitation must notify the advisory committee of the intent
761to rehabilitate and redevelop the site before executing the
762brownfield site rehabilitation agreement, and provide the
763committee with a copy of the draft plan for site rehabilitation
764which addresses elements required by subsection (5). This
765includes disclosing potential reuse of the property as well as
766site rehabilitation activities, if any, to be performed. The
767advisory committee shall review any the proposed redevelopment
768agreements prepared agreement required pursuant to paragraph
769(5)(i) and provide comments, if appropriate, to the board of the
770local government with jurisdiction over the brownfield area. The
771advisory committee must receive a copy of the executed
772brownfield site rehabilitation agreement. When the person
773responsible for brownfield site rehabilitation submits a site
774assessment report or the technical document containing the
775proposed course of action following site assessment to the
776department or the local pollution control program for review,
777the person responsible for brownfield site rehabilitation must
778hold a meeting or attend a regularly scheduled meeting to inform
779the advisory committee of the findings and recommendations in
780the site assessment report or the technical document containing
781the proposed course of action following site assessment.
782     (5)  The person responsible for brownfield site
783rehabilitation must enter into a brownfield site rehabilitation
784agreement with the department or an approved local pollution
785control program if actual contamination exists at the brownfield
786site. The brownfield site rehabilitation agreement must include:
787     (a)  A brownfield site rehabilitation schedule, including
788milestones for completion of site rehabilitation tasks and
789submittal of technical reports and rehabilitation plans as
790agreed upon by the parties to the agreement.;
791     (b)  A commitment to conduct site rehabilitation activities
792under the observation of professional engineers or geologists
793who are registered in accordance with the requirements of
794chapter 471 or chapter 492, respectively. Submittals provided by
795the person responsible for brownfield site rehabilitation must
796be signed and sealed by a professional engineer registered under
797chapter 471, or a professional geologist registered under
798chapter 492, certifying that the submittal and associated work
799comply with the law and rules of the department and those
800governing the profession. In addition, upon completion of the
801approved remedial action, the department shall require a
802professional engineer registered under chapter 471 or a
803professional geologist registered under chapter 492 to certify
804that the corrective action was, to the best of his or her
805knowledge, completed in substantial conformance with the plans
806and specifications approved by the department.;
807     (c)  A commitment to conduct site rehabilitation in
808accordance with department quality assurance rules.;
809     (d)  A commitment to conduct site rehabilitation consistent
810with state, federal, and local laws and consistent with the
811brownfield site contamination cleanup criteria in s. 376.81,
812including any applicable requirements for risk-based corrective
813action.;
814     (e)  Timeframes for the department's review of technical
815reports and plans submitted in accordance with the agreement.
816The department shall make every effort to adhere to established
817agency goals for reasonable timeframes for review of such
818documents.;
819     (f)  A commitment to secure site access for the department
820or approved local pollution control program to all brownfield
821sites within the eligible brownfield area for activities
822associated with site rehabilitation.;
823     (g)  Other provisions that the person responsible for
824brownfield site rehabilitation and the department agree upon,
825that are consistent with ss. 376.77-376.86 376.77-376.85, and
826that will improve or enhance the brownfield site rehabilitation
827process.;
828     (h)  A commitment to consider appropriate pollution
829prevention measures and to implement those that the person
830responsible for brownfield site rehabilitation determines are
831reasonable and cost-effective, taking into account the ultimate
832use or uses of the brownfield site. Such measures may include
833improved inventory or production controls and procedures for
834preventing loss, spills, and leaks of hazardous waste and
835materials, and include goals for the reduction of releases of
836toxic materials.; and
837     (i)  Certification that an agreement exists between the
838person responsible for brownfield site rehabilitation has
839consulted with and the local government with jurisdiction over
840the brownfield area about the proposed redevelopment of the
841brownfield site, that the local government is in agreement with
842or approves the proposed redevelopment, and that the proposed
843redevelopment complies with applicable laws and requirements for
844such redevelopment. Certification shall be accomplished by
845referencing or providing a legally recorded or officially
846approved land use or site plan, a development order or approval,
847a building permit, or a similar official document issued by the
848local government that reflects the local government's approval
849of proposed redevelopment of the brownfield site; providing a
850copy of the local government resolution designating the
851brownfield area that contains the proposed redevelopment of the
852brownfield site; or providing a letter from the local government
853that describes the proposed redevelopment of the brownfield site
854and expresses the local government's agreement with or approval
855of the proposed redevelopment. Such agreement shall contain
856terms for the redevelopment of the brownfield area.
857     (6)  Any contractor performing site rehabilitation program
858tasks must demonstrate to the department that the contractor:
859     (a)  Meets all certification and license requirements
860imposed by law; and
861     (b)  Will conduct Has obtained the necessary approvals for
862conducting sample collection and analyses pursuant to department
863rules.
864     (7)  The contractor who is performing the majority of the
865site rehabilitation program tasks pursuant to a brownfield site
866rehabilitation agreement or supervising the performance of such
867tasks by licensed subcontractors in accordance with the
868provisions of s. 489.113(9) must certify to the department that
869the contractor:
870     (a)  Complies with applicable OSHA regulations.
871     (b)  Maintains workers' compensation insurance for all
872employees as required by the Florida Workers' Compensation Law.
873     (c)  Maintains comprehensive general liability coverage
874with limits of not less than $1 million per occurrence and $2
875million general aggregate for bodily injury and property damage
876and comprehensive automobile liability coverage with limits of
877not less than $1 million combined single limit. The contractor
878shall also maintain pollution liability coverage with limits of
879not less than $3 million aggregate for personal injury or death,
880$1 million per occurrence for personal injury or death, and $1
881million per occurrence for property damage. The contractor's
882certificate of insurance shall name the state as an additional
883insured party.
884     (d)  Maintains professional liability insurance of at least
885$1 million per claim and $1 million annual aggregate.
886     (8)  Any professional engineer or geologist providing
887professional services relating to site rehabilitation program
888tasks must carry professional liability insurance with a
889coverage limit of at least $1 million.
890     (7)(9)  During the cleanup process, if the department or
891local program fails to complete review of a technical document
892within the timeframe specified in the brownfield site
893rehabilitation agreement, the person responsible for brownfield
894site rehabilitation may proceed to the next site rehabilitation
895task. However, the person responsible for brownfield site
896rehabilitation does so at its own risk and may be required by
897the department or local program to complete additional work on a
898previous task. Exceptions to this subsection include requests
899for "no further action," "monitoring only proposals," and
900feasibility studies, which must be approved prior to
901implementation.
902     (8)(10)  If the person responsible for brownfield site
903rehabilitation fails to comply with the brownfield site
904rehabilitation agreement, the department shall allow 90 days for
905the person responsible for brownfield site rehabilitation to
906return to compliance with the provision at issue or to negotiate
907a modification to the brownfield site rehabilitation agreement
908with the department for good cause shown. If an imminent hazard
909exists, the 90-day grace period shall not apply. If the project
910is not returned to compliance with the brownfield site
911rehabilitation agreement and a modification cannot be
912negotiated, the immunity provisions of s. 376.82 are revoked.
913     (9)(11)  The department is specifically authorized and
914encouraged to enter into delegation agreements with local
915pollution control programs approved under s. 403.182 to
916administer the brownfield program within their jurisdictions,
917thereby maximizing the integration of this process with the
918other local development processes needed to facilitate
919redevelopment of a brownfield area. When determining whether a
920delegation pursuant to this subsection of all or part of the
921brownfield program to a local pollution control program is
922appropriate, the department shall consider the following. The
923local pollution control program must:
924     (a)  Have and maintain the administrative organization,
925staff, and financial and other resources to effectively and
926efficiently implement and enforce the statutory requirements of
927the delegated brownfield program; and
928     (b)  Provide for the enforcement of the requirements of the
929delegated brownfield program, and for notice and a right to
930challenge governmental action, by appropriate administrative and
931judicial process, which shall be specified in the delegation.
932
933The local pollution control program shall not be delegated
934authority to take action on or to make decisions regarding any
935brownfield site on land owned by the local government. Any
936delegation agreement entered into pursuant to this subsection
937shall contain such terms and conditions necessary to ensure the
938effective and efficient administration and enforcement of the
939statutory requirements of the brownfield program as established
940by the act and the relevant rules and other criteria of the
941department.
942     (10)(12)  Local governments are encouraged to use the full
943range of economic and tax incentives available to facilitate and
944promote the rehabilitation of brownfield areas, to help
945eliminate the public health and environmental hazards, and to
946promote the creation of jobs and economic development in these
947previously run-down, blighted, and underutilized areas.
948     (11)(a)  The Legislature finds and declares that:
949     1.  Brownfield site rehabilitation and redevelopment can
950improve the overall health of a community and the quality of
951life for communities, including for individuals living in such
952communities.
953     2.  The community health benefits of brownfield site
954rehabilitation and redevelopment should be better measured in
955order to achieve the legislative intent as expressed in s.
956376.78.
957     3.  There is a need in this state to define and better
958measure the community health benefits of brownfield site
959rehabilitation and redevelopment.
960     4.  Funding sources should be established to support
961efforts by the state and local governments, in collaboration
962with local health departments, community health providers, and
963nonprofit organizations, to evaluate the community health
964benefits of brownfield site rehabilitation and redevelopment.
965     (b)  Local governments may and are encouraged to evaluate
966the community health benefits and effects of brownfield site
967rehabilitation and redevelopment in connection with brownfield
968areas located within their jurisdictions. Factors that may be
969evaluated and monitored before and after brownfield site
970rehabilitation and redevelopment include, but are not limited
971to:
972     1.  Health status, disease distribution, and quality of
973life measures regarding populations living in or around
974brownfield sites that have been rehabilitated and redeveloped.
975     2.  Access to primary and other health care or health
976services for persons living in or around brownfield sites that
977have been rehabilitated and redeveloped.
978     3.  Any new or increased access to open, green, park, or
979other recreational spaces that provide recreational
980opportunities for individuals living in or around brownfield
981sites that have been rehabilitated and redeveloped.
982     4.  Other factors described in rules adopted by the
983Department of Environmental Protection or the Department of
984Health, as applicable.
985     (c)  The Department of Health may and is encouraged to
986assist local governments, in collaboration with local health
987departments, community health providers, and nonprofit
988organizations, in evaluating the community health benefits of
989brownfield site rehabilitation and redevelopment.
990     Section 6.  Paragraphs (d) and (f) of subsection (2) of
991section 376.82, Florida Statutes, are amended to read:
992     376.82  Eligibility criteria and liability protection.--
993     (2)  LIABILITY PROTECTION.--
994     (d)  The liability protection provided under this section
995shall become effective upon execution of a brownfield site
996rehabilitation agreement and shall remain effective, provided
997the person responsible for brownfield site rehabilitation
998complies with the terms of the site rehabilitation agreement.
999Any statute of limitations that would bar the department from
1000pursuing relief in accordance with its existing authority is
1001tolled from the time the agreement is executed until site
1002rehabilitation is completed or immunity is revoked pursuant to
1003s. 376.80(8)(10).
1004     (f)  Compliance with the agreement referenced in s.
1005376.80(5)(i) must be evidenced as set forth in that paragraph by
1006a finding by the local government with jurisdiction over the
1007brownfield area that the terms of the agreement have been met.
1008     Section 7.  Subsections (1) and (2) of section 376.86,
1009Florida Statutes, are amended to read:
1010     376.86  Brownfield Areas Loan Guarantee Program.--
1011     (1)  The Brownfield Areas Loan Guarantee Council is created
1012to review and approve or deny, by a majority vote of its
1013membership, the situations and circumstances for participation
1014in partnerships by agreements with local governments, financial
1015institutions, and others associated with the redevelopment of
1016brownfield areas pursuant to the Brownfields Redevelopment Act
1017for a limited state guaranty of up to 5 years of loan guarantees
1018or loan loss reserves issued pursuant to law. The limited state
1019loan guaranty applies only to 50 percent of the primary lenders
1020loans for redevelopment projects in brownfield areas. If the
1021redevelopment project is for affordable housing, as defined in
1022s. 420.0004(3), in a brownfield area, the limited state loan
1023guaranty applies to 75 percent of the primary lender's loan. If
1024the redevelopment project includes the construction and
1025operation of a new health care facility or a health care
1026provider, as defined in s. 408.032, s. 408.07, or s. 408.7056,
1027on a brownfield site and the applicant has obtained
1028documentation in accordance with s. 376.30781 indicating that
1029the construction of the health care facility or health care
1030provider by the applicant on the brownfield site has received a
1031certificate of occupancy or a license or certificate has been
1032issued for the operation of the health care facility or health
1033care provider, the limited state loan guaranty applies to 75
1034percent of the primary lender's loan. A limited state guaranty
1035of private loans or a loan loss reserve is authorized for
1036lenders licensed to operate in the state upon a determination by
1037the council that such an arrangement would be in the public
1038interest and the likelihood of the success of the loan is great.
1039     (2)  The council shall consist of the secretary of the
1040Department of Environmental Protection or the secretary's
1041designee, the secretary of the Department of Community Affairs
1042or the secretary's designee, the State Surgeon General or the
1043State Surgeon General's designee, the Executive Director of the
1044State Board of Administration or the executive director's
1045designee, the Executive Director of the Florida Housing Finance
1046Corporation or the executive director's designee, and the
1047Director of the Governor's Office of Tourism, Trade, and
1048Economic Development or the director's designee. The chairperson
1049of the council shall be the Director of the Governor's Office of
1050Tourism, Trade, and Economic Development. Staff services for
1051activities of the council shall be provided as needed by the
1052member agencies.
1053     Section 8.  This act shall take effect upon becoming a law
1054and shall operate retroactively to January 1, 2008.


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