HB 1123 2003
1	A bill to be entitled
2	An act relating to site rehabilitation of contaminated
3	sites; creating s. 376.30701, F.S.; extending application
4	of risk-based corrective action principles to all
5	contaminated sites resulting from a discharge of
6	pollutants or hazardous substances; providing for
7	contamination cleanup criteria that incorporate risk-based
8	corrective action principles to be adopted by rule;
9	providing clarification that cleanup criteria do not apply
10	to offsite relocation or treatment; providing the
11	conditions under which further rehabilitation may be
12	required; creating s. 376.30702, F.S.; creating the State-
13	Owned Lands Cleanup Program to address site rehabilitation
14	of contaminated state-owned lands; stating legislative
15	findings and intent; directing the department to use
16	existing site priority ranking and cleanup criteria;
17	establishing liability protection; describing conditions
18	under which the department shall seek cost recovery;
19	providing exclusions; amending s. 199.1055, F.S.;
20	clarifying who may apply for tax credits; clarifying time
21	period for use of tax credits; amending s. 220.1845, F.S.;
22	clarifying who may apply for tax credits; clarifying time
23	period for use of tax credits; allowing tax credit
24	applicants to claim credit on a consolidated return up to
25	the amount of the consolidated group’s tax liability;
26	amending s. 376.30781, F.S.; clarifying who may apply for
27	tax credits; converting tax credit application time period
28	to calendar year; moving application deadline to January
29	15; clarifying that placeholder applications are
30	prohibited; eliminating outdated language; providing an
31	effective date.
32
33	Be It Enacted by the Legislature of the State of Florida:
34
35	Section 1. Section 376.30701, Florida Statutes, is created
36	to read:
37	376.30701 Application of risk-based corrective action
38	principles to contaminated sites; applicability; legislative
39	intent; rulemaking authority; contamination cleanup criteria;
40	limitations; reopeners.--
41	(1) APPLICABILITY.--
42	(a) This section shall not create or establish any new
43	liability for site rehabilitation at contaminated sites. This
44	section is intended to describe a risk-based corrective action
45	process to be applied at sites where legal responsibility for
46	site rehabilitation exists pursuant to other provisions of this
47	chapter or chapter 403.
48	(b) This section shall apply to all contaminated sites
49	resulting from a discharge of pollutants or hazardous substances
50	where legal responsibility for site rehabilitation exists
51	pursuant to other provisions of this chapter or chapter 403,
52	except for those contaminated sites subject to the risk-based
53	corrective action cleanup criteria established for the
54	petroleum, brownfields, and drycleaning programs pursuant to ss.
55	376.3071, 376.81, and 376.3078, respectively.
56	(c) This section shall apply to a variety of site
57	rehabilitation scenarios including, but not limited to, site
58	rehabilitation conducted voluntarily, site rehabilitation
59	conducted pursuant to the department’s enforcement authority, or
60	site rehabilitation conducted as a state-managed cleanup by the
61	department.
62	(d) This section, and any rules adopted pursuant thereto,
63	shall apply retroactively to all existing contaminated sites
64	where legal responsibility for site rehabilitation exists
65	pursuant to other provisions of this chapter or chapter 403,
66	except those sites for which cleanup target levels have been
67	accepted by the department in an approved technical document,
68	current permit, or other written agreement and except at those
69	sites that have received a "No Further Action" order or a "Site
70	Rehabilitation Completion" order from the department. However,
71	the person responsible for site rehabilitation can elect to have
72	the provisions of this section, including cleanup target levels
73	established pursuant thereto, apply in lieu of those in an
74	approved technical document, current permit, or other written
75	agreement.
76	(e) Nothing in this section shall be construed to prohibit
77	or delay actions to respond to a discharge of pollutants or
78	hazardous substances prior to any contact with the department.
79	The risk-based corrective action process contemplates
80	appropriate emergency response action or initial remedial action
81	prior to any formal application of the risk-based corrective
82	action process involving site assessment and, if required,
83	subsequent remedial action. Any emergency response actions or
84	initial remedial actions must be conducted in accordance with
85	all applicable federal, state, and local laws and regulations.
86	(2) INTENT; RULEMAKING AUTHORITY; CLEANUP CRITERIA.--It is
87	the intent of the Legislature to protect the health of all
88	people under actual circumstances of exposure. By July 1, 2004,
89	the Secretary of Environmental Protection shall establish
90	criteria by rule for the purpose of determining, on a site-
91	specific basis, the rehabilitation program tasks that comprise a
92	site rehabilitation program, including a voluntary site
93	rehabilitation program, and the level at which a rehabilitation
94	program task and a site rehabilitation program may be deemed
95	completed. In establishing these rules, the department shall
96	apply, to the maximum extent feasible, a risk-based corrective
97	action process to achieve protection of human health and safety
98	and the environment in a cost-effective manner based on the
99	principles set forth in this subsection. These rules shall
100	prescribe a phased risk-based corrective action process that is
101	iterative and that tailors site rehabilitation tasks to site-
102	specific conditions and risks. The department and the person
103	responsible for site rehabilitation are encouraged to establish
104	decision points at which risk management decisions will be made.
105	The department shall provide an early decision, when requested,
106	regarding applicable exposure factors and a risk management
107	approach based on the current and future land use at the site.
108	These rules shall also include protocols for the use of natural
109	attenuation, the use of institutional and engineering controls,
110	and the issuance of "No Further Action" orders. The criteria for
111	determining what constitutes a rehabilitation program task or
112	completion of a site rehabilitation program task or site
113	rehabilitation program, including a voluntary site
114	rehabilitation program, must:
115	(a) Consider the current exposure and potential risk of
116	exposure to humans and the environment, including multiple
117	pathways of exposure. The physical, chemical, and biological
118	characteristics of each contaminant must be considered in order
119	to determine the feasibility of a risk-based corrective action
120	assessment.
121	(b) Establish the point of compliance at the source of the
122	contamination. However, the department is authorized to
123	temporarily move the point of compliance to the boundary of the
124	property, or to the edge of the plume when the plume is within
125	the property boundary, while cleanup, including cleanup through
126	natural attenuation processes in conjunction with appropriate
127	monitoring, is proceeding. The department also is authorized,
128	pursuant to criteria provided in this section, to temporarily
129	extend the point of compliance beyond the property boundary with
130	appropriate monitoring, if such extension is needed to
131	facilitate natural attenuation or to address the current
132	conditions of the plume, provided human health, public safety,
133	and the environment are protected. When temporarily extending
134	the point of compliance beyond the property boundary, it cannot
135	be extended further than the lateral extent of the plume, if
136	known, at the time of execution of a cleanup agreement, if
137	required, or the lateral extent of the plume as defined at the
138	time of site assessment. Temporary extension of the point of
139	compliance beyond the property boundary, as provided in this
140	paragraph, must include actual notice by the person responsible
141	for site rehabilitation to local governments and the owners of
142	any property into which the point of compliance is allowed to
143	extend and constructive notice to residents and business tenants
144	of the property into which the point of compliance is allowed to
145	extend. Persons receiving notice pursuant to this paragraph
146	shall have the opportunity to comment within 30 days after
147	receipt of the notice.
148	(c) Ensure that the site-specific cleanup goal is that all
149	contaminated sites being cleaned up pursuant to this section
150	ultimately achieve the applicable cleanup target levels provided
151	in this subsection. In the circumstances provided in this
152	subsection, and after constructive notice and opportunity to
153	comment within 30 days after receipt of the notice to local
154	government, owners of any property into which the point of
155	compliance is allowed to extend, and residents of any property
156	into which the point of compliance is allowed to extend, the
157	department may allow concentrations of contaminants to
158	temporarily exceed the applicable cleanup target levels while
159	cleanup, including cleanup through natural attenuation processes
160	in conjunction with appropriate monitoring, is proceeding, if
161	human health, public safety, and the environment are protected.
162	(d) Allow the use of institutional or engineering controls
163	at contaminated sites being cleaned up pursuant to this section,
164	where appropriate, to eliminate or control the potential
165	exposure to contaminants of humans or the environment. The use
166	of controls must be preapproved by the department and only after
167	constructive notice and opportunity to comment within 30 days
168	after receipt of notice is provided to local governments, owners
169	of any property into which the point of compliance is allowed to
170	extend, and residents on any property into which the point of
171	compliance is allowed to extend. When institutional or
172	engineering controls are implemented to control exposure, the
173	removal of the controls must have prior department approval and
174	must be accompanied by the resumption of active cleanup, or
175	other approved controls, unless cleanup target levels under this
176	section have been achieved.
177	(e) Consider the additive effects of contaminants. The
178	synergistic and antagonistic effects shall also be considered
179	when the scientific data become available.
180	(f) Take into consideration individual site
181	characteristics, which shall include, but not be limited to, the
182	current and projected use of the affected groundwater and
183	surface water in the vicinity of the site, current and projected
184	land uses of the area affected by the contamination, the exposed
185	population, the degree and extent of contamination, the rate of
186	contaminant migration, the apparent or potential rate of
187	contaminant degradation through natural attenuation processes,
188	the location of the plume, and the potential for further
189	migration in relation to site property boundaries.
190	(g) Apply state water quality standards as follows:
191	1. Cleanup target levels for each contaminant found in
192	groundwater shall be the applicable state water quality
193	standards. Where such standards do not exist, the cleanup target
194	levels for groundwater shall be based on the minimum criteria
195	specified in department rule. The department shall apply the
196	following, as appropriate, in establishing the applicable
197	cleanup target levels: calculations using a lifetime cancer risk
198	level of 1.0E-6; a hazard index of 1 or less; the best
199	achievable detection limit; and nuisance, organoleptic, and
200	aesthetic considerations. However, the department shall not
201	require site rehabilitation to achieve a cleanup target level
202	for any individual contaminant that is more stringent than the
203	site-specific, naturally occurring background concentration for
204	that contaminant.
205	2. Where surface waters are exposed to contaminated
206	groundwater, the cleanup target levels for the contaminants
207	shall be based on the more protective of the groundwater or
208	surface water standards as established by department rule. The
209	point of measuring compliance with the surface water standards
210	shall be in the groundwater immediately adjacent to the surface
211	water body.
212	3. Using risk-based corrective action principles, the
213	department shall approve alternative cleanup target levels in
214	conjunction with institutional and engineering controls, if
215	needed, based upon an applicant's demonstration, using site-
216	specific data, modeling results, risk assessment studies, risk
217	reduction techniques, or a combination thereof, that human
218	health, public safety, and the environment are protected to the
219	same degree as provided in subparagraphs 1. and 2. Where a state
220	water quality standard is applicable, a deviation may not result
221	in the application of cleanup target levels more stringent than
222	the standard. In determining whether it is appropriate to
223	establish alternative cleanup target levels at a site, the
224	department must consider the effectiveness of source removal, if
225	any, that has been completed at the site and the practical
226	likelihood of the use of low yield or poor quality groundwater,
227	the use of groundwater near marine surface water bodies, the
228	current and projected use of the affected groundwater in the
229	vicinity of the site, or the use of groundwater in the immediate
230	vicinity of the contaminated area, where it has been
231	demonstrated that the groundwater contamination is not migrating
232	away from such localized source, provided human health, public
233	safety, and the environment are protected.
234	(h) Provide for the department to issue a "No Further
235	Action" order, with conditions, including, but not limited to,
236	the use of institutional or engineering controls where
237	appropriate, when alternative cleanup target levels established
238	pursuant to subparagraph (g)3. have been achieved or when the
239	person responsible for site rehabilitation can demonstrate that
240	the cleanup target level is unachievable with the use of
241	available technologies. Prior to issuing such an order, the
242	department shall consider the feasibility of an alternative site
243	rehabilitation technology at the contaminated site.
244	(i) Establish appropriate cleanup target levels for soils.
245	1. In establishing soil cleanup target levels for human
246	exposure to each contaminant found in soils from the land
247	surface to 2 feet below land surface, the department shall apply
248	the following, as appropriate: calculations using a lifetime
249	cancer risk level of 1.0E-6; a hazard index of 1 or less; and
250	the best achievable detection limit. However, the department
251	shall not require site rehabilitation to achieve a cleanup
252	target level for an individual contaminant that is more
253	stringent than the site-specific, naturally occurring background
254	concentration for that contaminant. Institutional controls or
255	other methods shall be used to prevent human exposure to
256	contaminated soils more than 2 feet below the land surface. Any
257	removal of such institutional controls shall require such
258	contaminated soils to be remediated.
259	2. Leachability-based soil cleanup target levels shall be
260	based on protection of the groundwater cleanup target levels or
261	the alternate cleanup target levels for groundwater established
262	pursuant to this paragraph, as appropriate. Source removal and
263	other cost-effective alternatives that are technologically
264	feasible shall be considered in achieving the leachability soil
265	cleanup target levels established by the department. The
266	leachability goals shall not be applicable if the department
267	determines, based upon individual site characteristics, and in
268	conjunction with institutional and engineering controls, if
269	needed, that contaminants will not leach into the groundwater at
270	levels that pose a threat to human health, public safety, and
271	the environment.
272	3. Using risk-based corrective action principles, the
273	department shall approve alternative cleanup target levels in
274	conjunction with institutional and engineering controls, if
275	needed, based upon an applicant's demonstration, using site-
276	specific data, modeling results, risk assessment studies, risk
277	reduction techniques, or a combination thereof, that human
278	health, public safety, and the environment are protected to the
279	same degree as provided in subparagraphs 1. and 2.
280
281	The department shall require source removal as a risk reduction
282	measure if warranted and cost-effective. Once source removal at
283	a site is complete, the department shall reevaluate the site to
284	determine the degree of active cleanup needed to continue.
285	Further, the department shall determine if the reevaluated site
286	qualifies for monitoring only or if no further action is
287	required to rehabilitate the site. If additional site
288	rehabilitation is necessary to reach "No Further Action" status,
289	the department is encouraged to utilize natural attenuation and
290	monitoring where site conditions warrant.
291	(3) LIMITATIONS.--The cleanup criteria established
292	pursuant to this section govern only site rehabilitation
293	activities occurring at the contaminated site. Removal of
294	contaminated media from a site for offsite relocation or
295	treatment must be in accordance with all applicable federal,
296	state, and local laws and regulations.
297	(4) REOPENERS.--Upon completion of site rehabilitation in
298	compliance with subsection (2), additional site rehabilitation
299	is not required unless it is demonstrated that:
300	(a) Fraud was committed in demonstrating site conditions
301	or completion of site rehabilitation;
302	(b) New information confirms the existence of an area of
303	previously unknown contamination which exceeds the site-specific
304	rehabilitation levels established in accordance with subsection
305	(2), or which otherwise poses the threat of real and substantial
306	harm to public health, safety, or the environment;
307	(c) The remediation efforts failed to achieve the site
308	rehabilitation criteria established under this section;
309	(d) The level of risk is increased beyond the acceptable
310	risk established under subsection (2) due to substantial changes
311	in exposure conditions, such as a change in land use from
312	nonresidential to residential use. Any person who changes the
313	land use of the site, thereby causing the level of risk to
314	increase beyond the acceptable risk level, may be required by
315	the department to undertake additional remediation measures to
316	ensure that human health, public safety, and the environment are
317	protected consistent with this section; or
318	(e) A new discharge of pollutants or hazardous substances
319	occurs at the site subsequent to the issuance of a “No Further
320	Action” order or a "Site Rehabilitation Completion" order
321	associated with the original contamination being addressed
322	pursuant to this section.
323	Section 2. Section 376.30702, Florida Statutes, is created
324	to read:
325	376.30702 The State-Owned Lands Cleanup Program; findings;
326	intent; purpose; program requirements; limited liability
327	protection; cost recovery; exclusions.--
328	(1) FINDINGS; INTENT.--In addition to the legislative
329	findings set forth in s. 376.30, the Legislature finds and
330	declares that:
331	(a) Significant quantities of pollutants or hazardous
332	substances have been discharged in the past on state-owned
333	lands. Generally, these discharges occurred as part of the
334	normal operation of facilities that existed on the property.
335	Many of these discharges occurred prior to the state acquiring
336	title to the property, or the discharges resulted from the acts
337	of tenants or lessees of the state-owned lands.
338	(b) These discharges of pollutants and hazardous
339	substances on state-owned lands pose a significant threat to the
340	quality of the groundwaters and inland surface waters of this
341	state.
342	(c) Where contamination of the groundwater or surface
343	water has occurred, remedial measures have often been delayed
344	for long periods while determinations as to liability and the
345	extent of liability are made, and such delays result in the
346	continuation and intensification of the threat to the public
347	health, safety, and welfare; greater damage to the environment;
348	and significantly higher costs to contain and remove the
349	contamination.
350	(d) Adequate financial resources must be readily available
351	to provide for the expeditious supply of safe and reliable
352	alternative sources of potable water to affected persons and to
353	provide a means for investigation and rehabilitation without
354	delay of contaminated sites on state-owned lands.
355	(e) Site rehabilitation at contaminated sites on state-
356	owned lands should be based on the actual risk that
357	contamination may pose to the environment and public health,
358	taking into account current and future land and water use and
359	the degree to which contamination may spread and place the
360	public or the environment at risk.
361	(2) CREATION; PURPOSES OF PROGRAM.--
362	(a) There is created the Florida State-Owned Lands Cleanup
363	Program to be administered by the department. To encourage
364	detection, reporting, and cleanup of contamination on state-
365	owned lands, the department shall, within the guidelines
366	established in this section, implement a cleanup program to
367	provide state-funded and state-managed site rehabilitation for
368	all state-owned property contaminated by discharges of
369	pollutants or hazardous substances that are reported to the
370	department. It is not the intent of this program to provide
371	funding for environmental compliance for ongoing operations on
372	state-owned lands. Failure to maintain substantial compliance
373	with state regulatory requirements applicable to the ongoing
374	operations on the state-owned lands, as determined by the
375	department, shall be grounds for revocation of eligibility for
376	this program. Nothing contained in this section shall prevent
377	the department from assessing civil penalties for noncompliance
378	pursuant to its existing authority under state law.
379	(b) Continuation of this program shall be subject to an
380	annual appropriation from the Legislature. Such continued state
381	funding shall not be deemed an entitlement or a vested right
382	under this section. The department shall not obligate funds in
383	excess of the annual appropriation for this program.
384	(c) Whenever, in its determination, incidents of
385	contamination on state-owned lands caused by pollutants or
386	hazardous substances may pose a threat to the environment or the
387	public health, safety, or welfare, the department shall obligate
388	moneys available under this section to provide for:
389	1. Prompt investigation and assessment of the contaminated
390	site.
391	2. Expeditious treatment, restoration, or replacement of
392	potable water supplies as provided in s. 376.30(3)(c)1.
393	3. Rehabilitation of contaminated sites, which shall
394	consist of rehabilitation of affected soil, groundwater,
395	sediment, and surface waters, using the most cost-effective
396	alternative that is technologically feasible and reliable and
397	that provides adequate protection of the public health, safety,
398	and welfare and minimizes environmental damage, in accordance
399	with the rehabilitation criteria established by the department
400	under s. 376.30701, except that nothing in this subsection may
401	be construed to authorize the department to obligate funds for
402	the payment of costs that may be associated with, but are not
403	integral to, site rehabilitation.
404	4. Maintenance and monitoring of contaminated sites.
405	5. Inspection and supervision of activities described in
406	this subsection.
407	6. Payment of expenses incurred by the department in its
408	efforts to obtain from responsible parties the payment or
409	recovery of reasonable costs resulting from the activities
410	described in this subsection.
411	7. Payment of any other reasonable costs of
412	administration, including those administrative costs incurred by
413	the Department of Health in providing field and laboratory
414	services, toxicological risk assessment, and other assistance to
415	the department in the investigation of drinking water
416	contamination complaints and costs associated with public
417	information and education activities.
418	8. Reasonable costs of restoring property as nearly as
419	practicable to the conditions that existed prior to activities
420	associated with contamination assessment or remedial action.
421	(3) SITE PRIORITY RANKING AND CLEANUP CRITERIA.--
422	(a) The department shall determine the priority ranking of
423	all known contaminated sites on state-owned lands using the
424	criteria listed in s. 376.3078(7) and (8), except for s.
425	376.3078(7)(e). In applying s. 376.3078(8)(h), the department
426	shall consider all pollutants and hazardous substances. It is
427	the intent of the Legislature that site rehabilitation be
428	conducted first at those sites that pose the greatest threat to
429	human health and the environment, within the availability of
430	funds appropriated annually for this program. However, nothing
431	in this subsection shall be construed to restrict the department
432	from modifying the priority status of a rehabilitation site
433	where conditions warrant, taking into consideration the actual
434	distance between the contamination site and groundwater or
435	surface water receptors or other factors that affect the risk of
436	exposure to pollutants and hazardous substances.
437	(b) The department shall conduct site rehabilitation at
438	contaminated sites being cleaned up under this program using the
439	cleanup criteria established in s. 376.30701 and chapter 62-777,
440	Florida Administrative Code, as that chapter may hereafter be
441	amended.
442	(c) It is recognized that restoration of groundwater
443	resources contaminated with pollutants or hazardous substances
444	may not be achievable using currently available technology. In
445	situations where the use of available technology is not expected
446	to achieve water quality standards, the department, at its
447	discretion, may use innovative technology that has been field-
448	tested and that has engineering and cost data available.
449	(d) This subsection may not be construed to restrict the
450	department from temporarily postponing completion of any site
451	rehabilitation activities at a contaminated site on state-owned
452	lands for which funds are being expended under this section
453	whenever such postponement is deemed necessary in order to make
454	funds available for rehabilitation of another contamination site
455	on state-owned lands having a higher priority status.
456	(e) Regardless of a site’s priority ranking, the
457	department is authorized to temporarily postpone site
458	rehabilitation at a contaminated site on state-owned lands for
459	which federal funding may be available pursuant to the Formerly
460	Used Defense Sites Program. The department, at its discretion,
461	may proceed with state-funded cleanup of such sites if the
462	likelihood of timely federal response is low.
463	(4) LIMITED LIABILITY PROTECTION.--
464	(a) Except at contaminated sites subject to site
465	rehabilitation requirements under a federally delegated program,
466	the department shall not compel any state agency that controls
467	or manages state-owned lands which are contaminated with
468	pollutants or hazardous substances to conduct site
469	rehabilitation at a contaminated site which has been reported to
470	the department pursuant to paragraph (2)(a). Further,
471	notwithstanding subsection (5), the department shall not pursue
472	cost recovery from any such state agency for site rehabilitation
473	costs incurred to clean up state-owned lands which are
474	contaminated with pollutants or hazardous substances.
475	(b) Except as provided in paragraph (a), this section
476	shall not affect the department’s ability or authority to pursue
477	enforcement against any person who may have liability for site
478	rehabilitation with respect to a contaminated site on state-
479	owned lands.
480	(c) This section shall not affect the ability or authority
481	to seek contribution from any person who may have liability with
482	respect to a contaminated site on state-owned lands.
483	(d) Nothing in this section shall subject the department
484	to liability for any action that may be required of the property
485	owner or the owner or operator of a facility on state-owned
486	lands by any private party or any local, state, or federal
487	government entity.
488	(5) DEPARTMENTAL DUTY TO SEEK RECOVERY AND
489	REIMBURSEMENT.--
490	(a) Except as provided in subsection (4) and as otherwise
491	provided by law, the department shall recover from any person
492	causing or having caused the discharge of pollutants or
493	hazardous substances on state-owned lands, jointly and severally
494	pursuant to s. 376.308, all sums owed or expended for site
495	rehabilitation at a site being cleaned up in the State-Owned
496	Lands Cleanup Program, except that the department may decline to
497	pursue such recovery if it finds the amount involved to be too
498	small or the likelihood of recovery too uncertain.
499	(b) Except as provided in subsection (4) and as otherwise
500	provided by law, it is the duty of the department in
501	administering the State-Owned Lands Cleanup Program to
502	diligently pursue the recovery of any sum expended from the fund
503	for site rehabilitation in accordance with the provisions of
504	this section, unless the department finds the amount involved to
505	be too small or the likelihood of recovery too uncertain. For
506	the purposes of s. 95.11, the limitation period within which to
507	institute an action to recover such sums shall commence on the
508	last date on which any such sums were expended and not the date
509	that the discharge occurred.
510	(c) In any action brought pursuant to this subsection, a
511	person against whom the department pursues cost recovery shall
512	not be required to reimburse the department for that percentage
513	of the site rehabilitation costs that the presiding judicial
514	officer apportions to a state agency that has received limited
515	liability protection pursuant to subsection (4).
516	(6) EXCLUSIONS.--The provisions of this section shall not
517	apply to the abatement of phosphorus pollution that the state is
518	addressing under the provisions of ss. 373.4592, 373.4595, and
519	373.461.
520	Section 3. Subsection (1) of section 199.1055, Florida
521	Statutes, is amended to read:
522	199.1055 Contaminated site rehabilitation tax credit.--
523	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
524	(a) A credit in the amount of 35 percent of the costs of
525	voluntary cleanup activity that is integral to site
526	rehabilitation at the following sites is availableallowed
527	against any tax due for a taxable year under s. 199.032, less
528	any credit allowed by former s. 220.68 for that year:
529	1. A drycleaning-solvent-contaminated site eligible for
530	state-funded site rehabilitation under s. 376.3078(3);
531	2. A drycleaning-solvent-contaminated site at which
532	cleanup is undertaken by the real property owner pursuant to s.
533	376.3078(11), if the real property owner is not also, and has
534	never been, the owner or operator of the drycleaning facility
535	where the contamination exists; or
536	3. A brownfield site in a designated brownfield area under
537	s. 376.80.
538	(b) A tax credit applicant, or multiple tax credit
539	applicantstaxpayer, or multiple taxpayersworking jointly to
540	clean up a single site, may not be grantedreceivemore than
541	$250,000 per year in tax credits for each site voluntarily
542	rehabilitated. Multiple tax credit applicantstaxpayers shall be
543	grantedreceivetax credits in the same proportion as their
544	contribution to payment of cleanup costs. Subject to the same
545	conditions and limitations as provided in this section, a
546	municipality,or county, or other tax credit applicantwhich
547	voluntarily rehabilitates a site may receive not more than
548	$250,000 per year in tax credits which it can subsequently
549	transfer subject to the provisions in paragraph (g).
550	(c) If the credit granted under this section is not fully
551	used in any one year because of insufficient tax liability on
552	the part of the tax credit applicanttaxpayer, the unused amount
553	may be carried forward for a period not to exceed 5 years. Five
554	years after the date a credit is granted under this section,
555	such credit expires and may not be used. However, if during the
556	5-year period the credit is transferred, in whole or in part,
557	pursuant to paragraph (g), each transferee has 5 years after the
558	date of transfer to use its credit.
559	(d) A taxpayer that receives a credit under s. 220.1845 is
560	ineligible to receive credit under this section in a given tax
561	year.
562	(e) A tax credit applicanttaxpayerthat receives state-
563	funded site rehabilitation pursuant to s. 376.3078(3) for
564	rehabilitation of a drycleaning-solvent-contaminated site is
565	ineligible to receive credit under this section for costs
566	incurred by the tax credit applicanttaxpayerin conjunction
567	with the rehabilitation of that site during the same time period
568	that state-administered site rehabilitation was underway.
569	(f) The total amount of the tax credits which may be
570	granted under this section and s. 220.1845 is $2 million
571	annually.
572	(g)1. Tax credits that may be available under this section
573	to an entity eligible under s. 376.30781 may be transferred
574	after a merger or acquisition to the surviving or acquiring
575	entity and used in the same manner with the same limitations.
576	2. The entity or its surviving or acquiring entity as
577	described in subparagraph 1., may transfer any unused credit in
578	whole or in units of no less than 25 percent of the remaining
579	credit. The entity acquiring such credit may use it in the same
580	manner and with the same limitation as described in this
581	section. Such transferred credits may not be transferred again
582	although they may succeed to a surviving or acquiring entity
583	subject to the same conditions and limitations as described in
584	this section.
585	3. In the event the credit provided for under this section
586	is reduced either as a result of a determination by the
587	Department of Environmental Protection or an examination or
588	audit by the Department of Revenue, such tax deficiency shall be
589	recovered from the first entity, or the surviving or acquiring
590	entity, to have claimed such credit up to the amount of credit
591	taken. Any subsequent deficiencies shall be assessed against any
592	entity acquiring and claiming such credit, or in the case of
593	multiple succeeding entities in the order of credit succession.
594	(h) In order to encourage completion of site
595	rehabilitation at contaminated sites being voluntarily cleaned
596	up and eligible for a tax credit under this section, the tax
597	credit applicanttaxpayermay claim an additional 10 percent of
598	the total cleanup costs, not to exceed $50,000, in the final
599	year of cleanup as evidenced by the Department of Environmental
600	Protection issuing a "No Further Action" order for that site.
601	Section 4. Subsection (1) of section 220.1845, Florida
602	Statutes, is amended to read:
603	220.1845 Contaminated site rehabilitation tax credit.--
604	(1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
605	(a) A credit in the amount of 35 percent of the costs of
606	voluntary cleanup activity that is integral to site
607	rehabilitation at the following sites is availableallowed
608	against any tax due for a taxable year under this chapter:
609	1. A drycleaning-solvent-contaminated site eligible for
610	state-funded site rehabilitation under s. 376.3078(3);
611	2. A drycleaning-solvent-contaminated site at which
612	cleanup is undertaken by the real property owner pursuant to s.
613	376.3078(11), if the real property owner is not also, and has
614	never been, the owner or operator of the drycleaning facility
615	where the contamination exists; or
616	3. A brownfield site in a designated brownfield area under
617	s. 376.80.
618	(b) A tax credit applicant, or multiple tax credit
619	applicantstaxpayer, or multiple taxpayersworking jointly to
620	clean up a single site, may not be grantedreceivemore than
621	$250,000 per year in tax credits for each site voluntarily
622	rehabilitated. Multiple tax credit applicantstaxpayers shall be
623	grantedreceivetax credits in the same proportion as their
624	contribution to payment of cleanup costs. Subject to the same
625	conditions and limitations as provided in this section, a
626	municipality,or county, or other tax credit applicantwhich
627	voluntarily rehabilitates a site may receive not more than
628	$250,000 per year in tax credits which it can subsequently
629	transfer subject to the provisions in paragraph (h).
630	(c) If the credit granted under this section is not fully
631	used in any one year because of insufficient tax liability on
632	the part of the corporation, the unused amount may be carried
633	forward for a period not to exceed 5 years. The carryover credit
634	may be used in a subsequent year when the tax imposed by this
635	chapter for that year exceeds the credit for which the
636	corporation is eligible in that year under this section after
637	applying the other credits and unused carryovers in the order
638	provided by s. 220.02(8). Five years after the date a credit is
639	granted under this section, such credit expires and may not be
640	used. However, if during the 5-year period the credit is
641	transferred, in whole or in part, pursuant to paragraph (h),
642	each transferee has 5 years after the date of transfer to use
643	its credit.
644	(d) A taxpayer that files a consolidated return in this
645	state as a member of an affiliated group under s. 220.131(1) may
646	be allowed the credit on a consolidated return basis up to the
647	amount of tax imposed upon the consolidated groupand paid by
648	the taxpayer that incurred the rehabilitation costs.
649	(e) A taxpayer that receives credit under s. 199.1055 is
650	ineligible to receive credit under this section in a given tax
651	year.
652	(f) A tax credit applicanttaxpayerthat receives state-
653	funded site rehabilitation under s. 376.3078(3) for
654	rehabilitation of a drycleaning-solvent-contaminated site is
655	ineligible to receive credit under this section for costs
656	incurred by the tax credit applicanttaxpayerin conjunction
657	with the rehabilitation of that site during the same time period
658	that state-administered site rehabilitation was underway.
659	(g) The total amount of the tax credits which may be
660	granted under this section and s. 199.1055 is $2 million
661	annually.
662	(h)1. Tax credits that may be available under this section
663	to an entity eligible under s. 376.30781 may be transferred
664	after a merger or acquisition to the surviving or acquiring
665	entity and used in the same manner and with the same
666	limitations.
667	2. The entity or its surviving or acquiring entity as
668	described in subparagraph 1., may transfer any unused credit in
669	whole or in units of no less than 25 percent of the remaining
670	credit. The entity acquiring such credit may use it in the same
671	manner and with the same limitation as described in this
672	section. Such transferred credits may not be transferred again
673	although they may succeed to a surviving or acquiring entity
674	subject to the same conditions and limitations as described in
675	this section.
676	3. In the event the credit provided for under this section
677	is reduced either as a result of a determination by the
678	Department of Environmental Protection or an examination or
679	audit by the Department of Revenue, such tax deficiency shall be
680	recovered from the first entity, or the surviving or acquiring
681	entity, to have claimed such credit up to the amount of credit
682	taken. Any subsequent deficiencies shall be assessed against any
683	entity acquiring and claiming such credit, or in the case of
684	multiple succeeding entities in the order of credit succession.
685	(i) In order to encourage completion of site
686	rehabilitation at contaminated sites being voluntarily cleaned
687	up and eligible for a tax credit under this section, the tax
688	credit applicanttaxpayermay claim an additional 10 percent of
689	the total cleanup costs, not to exceed $50,000, in the final
690	year of cleanup as evidenced by the Department of Environmental
691	Protection issuing a "No Further Action" order for that site.
692	Section 5. Section 376.30781, Florida Statutes, is amended
693	to read:
694	376.30781 Partial tax credits for rehabilitation of
695	drycleaning-solvent-contaminated sites and brownfield sites in
696	designated brownfield areas; application process; rulemaking
697	authority; revocation authority.--
698	(1) The Legislature finds that:
699	(a) To facilitate property transactions and economic
700	growth and development, it is in the interest of the state to
701	encourage the cleanup, at the earliest possible time, of
702	drycleaning-solvent-contaminated sites and brownfield sites in
703	designated brownfield areas.
704	(b) It is the intent of the Legislature to encourage the
705	voluntary cleanup of drycleaning-solvent-contaminated sites and
706	brownfield sites in designated brownfield areas by providing a
707	partial tax credit for the restoration of such property in
708	specified circumstances.
709	(2)(a) A credit in the amount of 35 percent of the costs
710	of voluntary cleanup activity that is integral to site
711	rehabilitation at the following sites is allowed pursuant to ss.
712	199.1055 and 220.1845:
713	1. A drycleaning-solvent-contaminated site eligible for
714	state-funded site rehabilitation under s. 376.3078(3);
715	2. A drycleaning-solvent-contaminated site at which
716	cleanup is undertaken by the real property owner pursuant to s.
717	376.3078(11), if the real property owner is not also, and has
718	never been, the owner or operator of the drycleaning facility
719	where the contamination exists; or
720	3. A brownfield site in a designated brownfield area under
721	s. 376.80.
722	(b) A tax credit applicanttaxpayer, or multiple tax
723	credit applicantstaxpayersworking jointly to clean up a single
724	site, may not be grantedreceivemore than $250,000 per year in
725	tax credits for each site voluntarily rehabilitated. Multiple
726	tax credit applicantstaxpayers shall be grantedreceivetax
727	credits in the same proportion as their contribution to payment
728	of cleanup costs. Tax credits are available only for site
729	rehabilitation conducted during the calendartax year forin
730	which the tax credit application is submitted.
731	(c) In order to encourage completion of site
732	rehabilitation at contaminated sites that are being voluntarily
733	cleaned up and that are eligible for a tax credit under this
734	section, the tax credit applicant may claim an additional 10
735	percent of the total cleanup costs, not to exceed $50,000, in
736	the final year of cleanup as evidenced by the Department of
737	Environmental Protection issuing a "No Further Action" order for
738	that site.
739	(3) The Department of Environmental Protection shall be
740	responsible for allocating the tax credits provided for in ss.
741	199.1055 and 220.1845, not to exceed a total of $2 million in
742	tax credits annually.
743	(4) To claim the credit for site rehabilitation conducted
744	during the current calendar year, each tax creditapplicant must
745	apply to the Department of Environmental Protection for an
746	allocation of the $2 million annual credit by January 15 of the
747	following yearDecember 31on a form developed by the Department
748	of Environmental Protection in cooperation with the Department
749	of Revenue. The form shall include an affidavit from each tax
750	creditapplicant certifying that all information contained in
751	the application, including all records of costs incurred and
752	claimed in the tax credit application, are true and correct. If
753	the application is submitted pursuant to subparagraph (2)(a)2.,
754	the form must include an affidavit signed by the real property
755	owner stating that it is not, and has never been, the owner or
756	operator of the drycleaning facility where the contamination
757	exists. Approval of partial tax credits must be accomplished on
758	a first-come, first-served basis based upon the date complete
759	applications are received by the Division of Waste Management. A
760	tax creditAn applicant shall submit only one complete
761	application per site for each calendar year's site
762	rehabilitation costs. Incomplete placeholder applications shall
763	not be accepted and will not secure a place in the first-come,
764	first-served application lineper year. To be eligible for a tax
765	credit the tax creditapplicant must:
766	(a) Have entered into a voluntary cleanup agreement with
767	the Department of Environmental Protection for a drycleaning-
768	solvent-contaminated site or a Brownfield Site Rehabilitation
769	Agreement, as applicable; and
770	(b) Have paid all deductibles pursuant to s.
771	376.3078(3)(d) for eligible drycleaning-solvent-cleanup program
772	sites.
773	(5) To obtain the tax credit certificate, a tax creditan
774	applicant must annually file an application for certification,
775	which must be received by the Division of Waste Management of
776	the Department of Environmental Protection by January 15 of the
777	year following the calendar year for which site rehabilitation
778	costs are being claimed in a tax credit applicationDecember 31.
779	The tax creditapplicant must provide all pertinent information
780	requested on the tax credit application form, including, at a
781	minimum, the name and address of the tax creditapplicant and
782	the address and tracking identification number of the eligible
783	site. Along with the tax credit application form, the tax credit
784	applicant must submit the following:
785	(a) A nonrefundable review fee of $250 made payable to the
786	Water Quality Assurance Trust Fund to cover the administrative
787	costs associated with the department's review of the tax credit
788	application;
789	(b) Copies of contracts and documentation of contract
790	negotiations, accounts, invoices, sales tickets, or other
791	payment records from purchases, sales, leases, or other
792	transactions involving actual costs incurred for that tax year
793	related to site rehabilitation, as that term is defined in ss.
794	376.301 and 376.79;
795	(c) Proof that the documentation submitted pursuant to
796	paragraph (b) has been reviewed and verified by an independent
797	certified public accountant in accordance with standards
798	established by the American Institute of Certified Public
799	Accountants. Specifically, the certified public accountant must
800	attest to the accuracy and validity of the costs incurred and
801	paid by conducting an independent review of the data presented
802	by the tax creditapplicant. Accuracy and validity of costs
803	incurred and paid would be determined once the level of effort
804	was certified by an appropriate professional registered in this
805	state in each contributing technical discipline. The certified
806	public accountant's report would also attest that the costs
807	included in the application form are not duplicated within the
808	application. A copy of the accountant's report shall be
809	submitted to the Department of Environmental Protection with the
810	tax credit application; and
811	(d) A certification form stating that site rehabilitation
812	activities associated with the documentation submitted pursuant
813	to paragraph (b) have been conducted under the observation of,
814	and related technical documents have been signed and sealed by,
815	an appropriate professional registered in this state in each
816	contributing technical discipline. The certification form shall
817	be signed and sealed by the appropriate registered professionals
818	stating that the costs incurred were integral, necessary, and
819	required for site rehabilitation, as that term is defined in ss.
820	376.301 and 376.79.
821	(6) The certified public accountant and appropriate
822	registered professionals submitting forms as part of a tax
823	credit application must verify such forms. Verification must be
824	accomplished as provided in s. 92.525(1)(b) and subject to the
825	provisions of s. 92.525(3).
826	(7) The Department of Environmental Protection shall
827	review the tax credit application and any supplemental
828	documentation that the tax credit applicant may submit prior to
829	the annual application deadline in order to have the application
830	considered completesubmitted by each applicant, for the purpose
831	of verifying that the tax creditapplicant has met the
832	qualifying criteria in subsections (2) and (4) and has submitted
833	all required documentation listed in subsection (5). Upon
834	verification that the tax creditapplicant has met these
835	requirements, the department shall issue a written decision
836	granting eligibility for partial tax credits (a tax credit
837	certificate) in the amount of 35 percent of the total costs
838	claimed, subject to the $250,000 limitation, for the calendar
839	tax year forinwhich the tax credit application is submitted
840	based on the report of the certified public accountant and the
841	certifications from the appropriate registered technical
842	professionals.
843	(8) On or before March 1, the Department of Environmental
844	Protection shall inform each eligible tax creditapplicant of
845	the amount of its partial tax credit and provide each eligible
846	tax creditapplicant with a tax credit certificate that must be
847	submitted with its tax return to the Department of Revenue to
848	claim the tax credit or be transferred pursuant to s.
849	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
850	the payment of refunds if total credits exceed the amount of tax
851	owed.
852	(9) If a tax creditanapplicant does not receive a tax
853	credit allocation due to an exhaustion of the $2 million annual
854	tax credit authorization, such application will then be included
855	in the same first-come, first-served order in the next year's
856	annual tax credit allocation, if any, based on the prior year
857	application.
858	(10) The Department of Environmental Protection may adopt
859	rules to prescribe the necessary forms required to claim tax
860	credits under this section and to provide the administrative
861	guidelines and procedures required to administer this section.
862	Prior to the adoption of rules regulating the tax credit
863	application, the department shall, by September 1, 1998,
864	establish reasonable interim application requirements and forms.
865	(11) The Department of Environmental Protection may revoke
866	or modify any written decision granting eligibility for partial
867	tax credits under this section if it is discovered that the tax
868	credit applicant submitted any false statement, representation,
869	or certification in any application, record, report, plan, or
870	other document filed in an attempt to receive partial tax
871	credits under this section. The Department of Environmental
872	Protection shall immediately notify the Department of Revenue of
873	any revoked or modified orders affecting previously granted
874	partial tax credits. Additionally, the tax credit applicant
875	taxpayermust notify the Department of Revenue of any change in
876	its tax credit claimed.
877	(12) A tax credit applicantAn owner, operator, or real
878	property ownerwho receives state-funded site rehabilitation
879	under s. 376.3078(3) for rehabilitation of a drycleaning-
880	solvent-contaminated site is ineligible to receive a tax credit
881	under s. 199.1055 or s. 220.1845 for costs incurred by the tax
882	credit applicanttaxpayerin conjunction with the rehabilitation
883	of that site during the same time period that state-administered
884	site rehabilitation was underway.
885	Section 6. This act shall take effect upon becoming a law.