Florida Senate - 2025                        COMMITTEE AMENDMENT
       Bill No. SB 62
       
       
       
       
       
       
                                Ì709528EÎ709528                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/11/2025           .                                
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       The Committee on Environment and Natural Resources (Rodriguez)
       recommended the following:
       
    1         Senate Substitute for Amendment (737514) (with title
    2  amendment)
    3  
    4         Delete lines 64 - 258
    5  and insert:
    6  Business and Professional Regulation on a form prescribed by
    7  the Department of Business and Professional Regulation no later
    8  than March 1 of the year immediately following the year of the
    9  building’s LEED certification. The Department of Business and
   10  Professional Regulation may allow applications to be filed
   11  electronically. The building owner must verify the application
   12  under oath, under the penalty of perjury, and the application
   13  must contain all of the following:
   14         1.Documentation evidencing the type of LEED certification
   15  that was granted for the building that is the subject of the
   16  application.
   17         2.The date on which LEED certification was granted.
   18         3.A statement by the building owner that, for the purpose
   19  of research, the resilient building’s energy use information
   20  will be reported in every year of the 5-year credit period to
   21  the Department of Business and Professional Regulation using the
   22  ENERGY STAR Portfolio Manager. The Department of Business and
   23  Professional Regulation may publish the reported energy use
   24  information but may disclose such data only in the aggregate or
   25  individually without identifying information.
   26         4.Other information the Department of Business and
   27  Professional Regulation deems necessary to make a proper review
   28  and determine eligibility.
   29         (b)No later than 30 days after a building owner submits a
   30  completed application for the tax credit, the Department of
   31  Business and Professional Regulation shall do one of the
   32  following:
   33         1.If the building owner is not eligible for a tax credit,
   34  notify the building owner in writing of the reasons the building
   35  owner is not entitled to a tax credit.
   36         2.If the building owner is eligible for a tax credit,
   37  issue a letter to the building owner which includes the name of
   38  the taxpayer, the address of the resilient building, the amount
   39  of the tax credit as specified in subsection (3), and the tax
   40  years for which the building owner is eligible for the tax
   41  credit. The building owner must attach the letter from the
   42  Department of Business and Professional Regulation to the tax
   43  return on which the credit is claimed.
   44         (c)A building owner may file only one application with the
   45  Department of Business and Professional Regulation for each
   46  resilient building, except that a building owner may file a
   47  subsequent application if the building owner’s first application
   48  was denied or withdrawn because of errors or omissions in the
   49  application and the building owner corrected such errors or
   50  omissions in the subsequent application.
   51         (3)If the resilient building that is the subject of an
   52  application filed under subsection (2) has:
   53         (a)A gold or silver BD+C LEED certification that fulfills
   54  the LEED resilience pathway, the building owner must receive a
   55  tax credit equal to $0.50 per square foot of the building every
   56  year for 5 years.
   57         (b)A platinum BD+C LEED certification that fulfills the
   58  LEED resilience pathway, the building owner must receive a tax
   59  credit equal to $1 per square foot of the building every year
   60  for 5 years.
   61         (c)A gold or silver O+M LEED certification that fulfills
   62  the LEED resilience pathway, the building owner must receive a
   63  tax credit equal to $1 per square foot of the building every
   64  year for 5 years.
   65         (d)A platinum O+M LEED certification that fulfills the
   66  LEED resilience pathway, the building owner must receive a tax
   67  credit equal to $2 per square foot of the building every year
   68  for 5 years.
   69         (4)(a) If the credit granted under this section is not
   70  fully used in any one taxable year because of insufficient tax
   71  liability on the part of the building owner, or because the
   72  building owner is not subject to tax under this chapter, the
   73  unused amount may be carried forward for a period not to exceed
   74  5 taxable years or may be transferred in accordance with
   75  paragraph (b). The carryover or transferred credit may be used
   76  in the year approved or any of the 5 subsequent taxable years
   77  when the tax imposed by this chapter for that taxable year
   78  exceeds the credit for which the building owner or transferee
   79  under paragraph (b) is eligible in that taxable year under this
   80  subsection and after applying the other credits and unused
   81  carryovers in the order provided by s. 220.02(8).
   82         (b)1. The credit under this section may be transferred, in
   83  whole or in part:
   84         a. By written agreement to a taxpayer subject to the tax
   85  under this chapter; and
   86         b. At any time after receipt of the letter of eligibility
   87  specified in subparagraph (2)(b)2., or during the 5 taxable
   88  years following the taxable year the credit was originally
   89  earned by the building owner.
   90         2. The written agreement required for transfer under this
   91  paragraph must:
   92         a. Be filed jointly by the building owner and the
   93  transferee with the department within 30 days after the
   94  transfer, in accordance with rules adopted by the department;
   95  and
   96         b. Contain all of the following information: the name,
   97  address, and taxpayer identification number for the building
   98  owner and the transferee; the amount of the credit being
   99  transferred; the taxable year in which the credit was originally
  100  earned by the building owner; and the remaining taxable years
  101  for which the credit may be claimed.
  102         (5)If the recipient of the credit granted under this
  103  section in any year fails to provide the energy use information
  104  required under subparagraph (2)(a)3., the Department of Business
  105  and Professional Regulation must rescind the authorization for
  106  the credit. Within 10 days after the date on which the building
  107  owner was required to report the information, the Department of
  108  Business and Professional Regulation shall send a notice
  109  informing the recipient of the credit of the Department of
  110  Business and Professional Regulation’s intent to rescind the
  111  credit. If the recipient does not provide the information within
  112  20 days after the date the notice was sent, the Department of
  113  Business and Professional Regulation must notify the department
  114  of the rescindment of the recipient’s tax credit, and the
  115  department may not allow the credit to be taken.
  116         (6)The department and the Department of Business and
  117  Professional Regulation shall adopt rules to implement this
  118  section.
  119         Section 2. Section 553.972, Florida Statutes, is created to
  120  read:
  121         533.972Florida Resilient Building Advisory Council.—
  122         (1)The Florida Resilient Building Advisory Council, an
  123  advisory council as defined in s. 20.03(7), is created adjunct
  124  to the Department of Business and Professional Regulation. The
  125  purpose of the advisory council is to provide the department and
  126  the Legislature with recommendations on policies to foster and
  127  enhance resilient buildings and hurricane resiliency in this
  128  state.
  129         (2)The Department of Business and Professional Regulation
  130  shall post on its website any proposed policies from the
  131  advisory council.
  132         (3)The advisory council shall be composed of the following
  133  members, who shall serve at the pleasure of their appointing
  134  authorities:
  135         (a)A representative of the Florida State University, who
  136  shall serve as co-chair and be appointed by the Governor.
  137         (b)A representative of the Florida Gulf Coast University
  138  U.A. Whitaker School of Engineering, who shall serve as co-chair
  139  and be appointed by the President of the Senate.
  140         (c)A representative of the University of Florida College
  141  of Design, Construction, and Planning’s Sustainability and the
  142  Built Environment program, who shall serve as co-chair and be
  143  appointed by the Speaker of the House of Representatives.
  144         (d)A representative of the University of Miami, who shall
  145  be appointed by the President of the Senate.
  146         (e)A representative of the University of South Florida,
  147  who shall be appointed by the Speaker of the House of
  148  Representatives.
  149         (f)A representative of the Florida International
  150  University International Hurricane Research Center, who shall be
  151  appointed by the President of the Senate.
  152         (g)A representative of the University of Central Florida,
  153  who shall be appointed by the Speaker of the House of
  154  Representatives.
  155         (h)Five members appointed by the Governor.
  156         (i)Five members appointed by the President of the Senate.
  157         (j)Five members appointed by the Speaker of the House of
  158  Representatives.
  159  
  160  The members appointed must have specialized knowledge regarding
  161  resilient building design and construction, resilient building
  162  operations and maintenance, policy innovation and incentives,
  163  and building and community challenges.
  164         (4)When appointing members under paragraphs (3)(h), (i),
  165  and (j), the Governor, the President of the Senate, and the
  166  Speaker of the House of Representatives, respectively, shall
  167  make reasonable efforts to appoint persons to the advisory
  168  council who include the following:
  169         (a)Five members who are representatives of local
  170  government.
  171         (b)Two members who are representatives of building codes
  172  and standards organizations.
  173         (c)Two members who are representatives of sustainable or
  174  resilient building certification organizations.
  175         (d)One member who is an architect licensed in this state.
  176         (e)One member who is an engineer licensed in this state.
  177         (f)One member who is a representative of the commercial
  178  and residential property insurance industry.
  179         (g)Two members who have expertise in renewable energy and
  180  energy storage systems.
  181         (h)One member who has expertise in building-grid
  182  integration.
  183         (5)Advisory council members must be appointed no later
  184  than August 1, 2025. Members shall serve 4-year terms, except
  185  that the initial terms must be staggered. The Governor shall
  186  initially appoint two members for a term of 4 years, two members
  187  for a term of 3 years, and two members for a term of 2 years.
  188  The President of the Senate shall initially appoint three
  189  members for a term of 4 years, three members for a term of 3
  190  years, and two members for a term of 2 years. The Speaker of the
  191  House of Representatives shall initially appoint three members
  192  for a term of 4 years, two members for a term of 3 years, and
  193  two members for a term of 2 years. Members of the advisory
  194  council shall serve without compensation but are entitled to
  195  reimbursement for per diem and travel expenses pursuant to s.
  196  112.061.
  197         (6)The advisory council shall meet at the call of the co
  198  chairs at a time and location in this state designated by the
  199  co-chairs, provided that the first meeting must occur no later
  200  than November 1, 2025, and that subsequent meetings must occur
  201  no less than semiannually thereafter.
  202         (7)The department shall provide staffing and
  203  administrative assistance to the advisory council in performing
  204  its duties.
  205         (8)In accordance with s. 20.052(8), this section is
  206  repealed October 2, 2028, unless reviewed and saved from repeal
  207  through reenactment by the Legislature.
  208         Section 3. Paragraph (cc) is added to subsection (8) of
  209  section 213.053, Florida Statutes, is amended to read:
  210         213.053 Confidentiality and information sharing.—
  211         (8) Notwithstanding any other provision of this section,
  212  the department may provide:
  213         (cc)Information relative to s. 220.197 to the Department
  214  of Business and Professional Regulation in the conduct of its
  215  official business.
  216  
  217  ================= T I T L E  A M E N D M E N T ================
  218  And the title is amended as follows:
  219         Delete lines 9 - 30
  220  and insert:
  221         Business and Professional Regulation by a specified
  222         date in order to claim such tax credit; authorizing
  223         the department to accept such applications
  224         electronically; specifying requirements for such
  225         applications; authorizing the department to disclose
  226         certain data that meets specified requirements;
  227         authorizing the department to publish certain data;
  228         requiring the department to take certain actions;
  229         requiring a building owner to attach a specified
  230         letter to certain tax returns; providing that a
  231         building owner may file only one application with the
  232         department; providing exceptions; specifying the
  233         amounts of the tax credit; authorizing a building
  234         owner to carry forward the unused amount of a tax
  235         credit to a subsequent tax year; authorizing the
  236         transfer of all or part of the tax credits under
  237         certain conditions; requiring the department to
  238         rescind eligibility for the tax credit under certain
  239         circumstances; requiring the Department of Revenue and
  240         the Department of Business and Professional Regulation
  241         to adopt rules; creating s. 533.972, F.S.; creating
  242         the Florida Resilient Building Advisory Council
  243         adjunct to the Business and Professional Regulation;
  244         providing