HB 1123, Engrossed 1 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; amending s. 199.1055, F.S.; clarifying who may
13    apply for tax credits; clarifying time period for use of
14    tax credits; amending s. 220.1845, F.S.; clarifying who
15    may apply for tax credits; clarifying time period for use
16    of tax credits; allowing tax credit applicants to claim
17    credit on a consolidated return up to the amount of the
18    consolidated group’s tax liability; amending s. 376.30781,
19    F.S.; clarifying who may apply for tax credits; converting
20    tax credit application time period to calendar year;
21    moving application deadline to January 15; clarifying that
22    placeholder applications are prohibited; amending s.
23    403.087, F.S.; limiting a hazardous waste corrective
24    action permit fee; amending s. 403.722, F.S.; requiring a
25    corrective action permit for certain actions affecting a
26    hazardous waste disposal facility; conforming references
27    governing transferability of tax credits; eliminating
28    outdated language; providing an effective date.
29         
30          Be It Enacted by the Legislature of the State of Florida:
31         
32          Section 1. Section 376.30701, Florida Statutes, is created
33    to read:
34          376.30701 Application of risk-based corrective action
35    principles to contaminated sites; applicability; legislative
36    intent; rulemaking authority; contamination cleanup criteria;
37    limitations; reopeners.--
38          (1) APPLICABILITY.--
39          (a) This section shall not create or establish any new
40    liability for site rehabilitation at contaminated sites. This
41    section is intended to describe a risk-based corrective action
42    process to be applied at sites where legal responsibility for
43    site rehabilitation exists pursuant to other provisions of this
44    chapter or chapter 403. An exceedance of any cleanup target
45    level derived from the cleanup criteria established in
46    subsection (2) shall not, at sites where legal responsibility
47    for site rehabilitation does not exist pursuant to other
48    provisions of this chapter or chapter 403, create liability for
49    site rehabilitation. This section may also apply to other
50    contaminated sites at which a person conducting site
51    rehabilitation elects to have it apply, even where such person
52    does not have legal responsibility for site rehabilitation
53    pursuant to this chapter or chapter 403. This section and any
54    rules adopted pursuant thereto, including the cleanup criteria
55    described in subsection (2), shall not create additional
56    authority to prohibit or limit the legal placement of materials
57    or products on land.
58          (b) This section shall apply to all contaminated sites
59    resulting from a discharge of pollutants or hazardous substances
60    where legal responsibility for site rehabilitation exists
61    pursuant to other provisions of this chapter or chapter 403,
62    except for those contaminated sites subject to the risk-based
63    corrective action cleanup criteria established for the
64    petroleum, brownfields, and drycleaning programs pursuant to ss.
65    376.3071, 376.81, and 376.3078, respectively.
66          (c) This section shall apply to a variety of site
67    rehabilitation scenarios including, but not limited to, site
68    rehabilitation conducted voluntarily, site rehabilitation
69    conducted pursuant to the department’s enforcement authority, or
70    site rehabilitation conducted as a state-managed cleanup by the
71    department.
72          (d) This section, and any rules adopted pursuant thereto,
73    shall apply retroactively to all existing contaminated sites
74    where legal responsibility for site rehabilitation exists
75    pursuant to other provisions of this chapter or chapter 403,
76    except those sites for which cleanup target levels have been
77    accepted by the department in an approved technical document,
78    current permit, or other written agreement and except at those
79    sites that have received a "No Further Action" order or a "Site
80    Rehabilitation Completion" order from the department. However,
81    the person responsible for site rehabilitation can elect to have
82    the provisions of this section, including cleanup target levels
83    established pursuant thereto, apply in lieu of those in an
84    approved technical document, current permit, or other written
85    agreement.
86          (e) Nothing in this section shall be construed to prohibit
87    or delay actions to respond to a discharge of pollutants or
88    hazardous substances prior to any contact with the department.
89    The risk-based corrective action process contemplates
90    appropriate emergency response action or initial remedial action
91    prior to any formal application of the risk-based corrective
92    action process involving site assessment and, if required,
93    subsequent remedial action. Any emergency response actions or
94    initial remedial actions must be conducted in accordance with
95    all applicable federal, state, and local laws and regulations.
96          (2) INTENT; RULEMAKING AUTHORITY; CLEANUP CRITERIA.--It is
97    the intent of the Legislature to protect the health of all
98    people under actual circumstances of exposure. By July 1, 2004,
99    the secretary of the department shall establish criteria by rule
100    for the purpose of determining, on a site-specific basis, the
101    rehabilitation program tasks that comprise a site rehabilitation
102    program, including a voluntary site rehabilitation program, and
103    the level at which a rehabilitation program task and a site
104    rehabilitation program may be deemed completed. In establishing
105    these rules, the department shall apply, to the maximum extent
106    feasible, a risk-based corrective action process to achieve
107    protection of human health and safety and the environment in a
108    cost-effective manner based on the principles set forth in this
109    subsection. These rules shall prescribe a phased risk-based
110    corrective action process that is iterative and that tailors
111    site rehabilitation tasks to site-specific conditions and risks.
112    The department and the person responsible for site
113    rehabilitation are encouraged to establish decision points at
114    which risk management decisions will be made. The department
115    shall provide an early decision, when requested, regarding
116    applicable exposure factors and a risk management approach based
117    on the current and future land use at the site. These rules
118    shall also include protocols for the use of natural attenuation,
119    the use of institutional and engineering controls, and the
120    issuance of "No Further Action" orders. The criteria for
121    determining what constitutes a rehabilitation program task or
122    completion of a site rehabilitation program task or site
123    rehabilitation program, including a voluntary site
124    rehabilitation program, must:
125          (a) Consider the current exposure and potential risk of
126    exposure to humans and the environment, including multiple
127    pathways of exposure. The physical, chemical, and biological
128    characteristics of each contaminant must be considered in order
129    to determine the feasibility of a risk-based corrective action
130    assessment.
131          (b) Establish the point of compliance at the source of the
132    contamination. However, the department is authorized to
133    temporarily move the point of compliance to the boundary of the
134    property, or to the edge of the plume when the plume is within
135    the property boundary, while cleanup, including cleanup through
136    natural attenuation processes in conjunction with appropriate
137    monitoring, is proceeding. The department also is authorized,
138    pursuant to criteria provided in this section, to temporarily
139    extend the point of compliance beyond the property boundary with
140    appropriate monitoring, if such extension is needed to
141    facilitate natural attenuation or to address the current
142    conditions of the plume, provided human health, public safety,
143    and the environment are protected. When temporarily extending
144    the point of compliance beyond the property boundary, it cannot
145    be extended further than the lateral extent of the plume, if
146    known, at the time of execution of a cleanup agreement, if
147    required, or the lateral extent of the plume as defined at the
148    time of site assessment. Temporary extension of the point of
149    compliance beyond the property boundary, as provided in this
150    paragraph, must include actual notice by the person responsible
151    for site rehabilitation to local governments and the owners of
152    any property into which the point of compliance is allowed to
153    extend and constructive notice to residents and business tenants
154    of the property into which the point of compliance is allowed to
155    extend. Persons receiving notice pursuant to this paragraph
156    shall have the opportunity to comment within 30 days after
157    receipt of the notice. Additional notice concerning the status
158    of natural attenuation processes shall be similarly provided to
159    persons receiving notice pursuant to this paragraph every 5
160    years.
161          (c) Ensure that the site-specific cleanup goal is that all
162    contaminated sites being cleaned up pursuant to this section
163    ultimately achieve the applicable cleanup target levels provided
164    in this subsection. In the circumstances provided in this
165    subsection, and after constructive notice and opportunity to
166    comment within 30 days after receipt of the notice to local
167    government, owners of any property into which the point of
168    compliance is allowed to extend, and residents of any property
169    into which the point of compliance is allowed to extend, the
170    department may allow concentrations of contaminants to
171    temporarily exceed the applicable cleanup target levels while
172    cleanup, including cleanup through natural attenuation processes
173    in conjunction with appropriate monitoring, is proceeding, if
174    human health, public safety, and the environment are protected.
175          (d) Allow the use of institutional or engineering controls
176    at contaminated sites being cleaned up pursuant to this section,
177    where appropriate, to eliminate or control the potential
178    exposure to contaminants of humans or the environment. The use
179    of controls must be preapproved by the department and only after
180    constructive notice and opportunity to comment within 30 days
181    after receipt of notice is provided to local governments, owners
182    of any property into which the point of compliance is allowed to
183    extend, and residents on any property into which the point of
184    compliance is allowed to extend. When institutional or
185    engineering controls are implemented to control exposure, the
186    removal of the controls must have prior department approval and
187    must be accompanied by the resumption of active cleanup, or
188    other approved controls, unless cleanup target levels under this
189    section have been achieved.
190          (e) Consider the additive effects of contaminants. The
191    synergistic and antagonistic effects shall also be considered
192    when the scientific data become available.
193          (f) Take into consideration individual site
194    characteristics, which shall include, but not be limited to, the
195    current and projected use of the affected groundwater and
196    surface water in the vicinity of the site, current and projected
197    land uses of the area affected by the contamination, the exposed
198    population, the degree and extent of contamination, the rate of
199    contaminant migration, the apparent or potential rate of
200    contaminant degradation through natural attenuation processes,
201    the location of the plume, and the potential for further
202    migration in relation to site property boundaries.
203          (g) Apply state water quality standards as follows:
204          1. Cleanup target levels for each contaminant found in
205    groundwater shall be the applicable state water quality
206    standards. Where such standards do not exist, the cleanup target
207    levels for groundwater shall be based on the minimum criteria
208    specified in department rule. The department shall apply the
209    following, as appropriate, in establishing the applicable
210    cleanup target levels: calculations using a lifetime cancer risk
211    level of 1.0E-6; a hazard index of 1 or less; the best
212    achievable detection limit; and nuisance, organoleptic, and
213    aesthetic considerations. However, the department shall not
214    require site rehabilitation to achieve a cleanup target level
215    for any individual contaminant that is more stringent than the
216    site-specific, naturally occurring background concentration for
217    that contaminant.
218          2. Where surface waters are exposed to contaminated
219    groundwater, the cleanup target levels for the contaminants
220    shall be based on the more protective of the groundwater or
221    surface water standards as established by department rule. The
222    point of measuring compliance with the surface water standards
223    shall be in the groundwater immediately adjacent to the surface
224    water body.
225          3. Using risk-based corrective action principles, the
226    department shall approve alternative cleanup target levels in
227    conjunction with institutional and engineering controls, if
228    needed, based upon an applicant's demonstration, using site-
229    specific data, modeling results, risk assessment studies, risk
230    reduction techniques, or a combination thereof, that human
231    health, public safety, and the environment are protected to the
232    same degree as provided in subparagraphs 1. and 2. Where a state
233    water quality standard is applicable, a deviation may not result
234    in the application of cleanup target levels more stringent than
235    the standard. In determining whether it is appropriate to
236    establish alternative cleanup target levels at a site, the
237    department must consider the effectiveness of source removal, if
238    any, that has been completed at the site and the practical
239    likelihood of the use of low yield or poor quality groundwater,
240    the use of groundwater near marine surface water bodies, the
241    current and projected use of the affected groundwater in the
242    vicinity of the site, or the use of groundwater in the immediate
243    vicinity of the contaminated area, where it has been
244    demonstrated that the groundwater contamination is not migrating
245    away from such localized source, provided human health, public
246    safety, and the environment are protected. Groundwater resource
247    protection remains the ultimate goal of cleanup, particularly in
248    light of the state’s continued growth and consequent demands for
249    drinking water resources. The Legislature recognizes the need
250    for a protective yet flexible cleanup approach that risk-based
251    corrective action provides. Only where it is appropriate on a
252    site-specific basis, using the criteria in this paragraph and
253    careful evaluation by the department, shall proposed alternative
254    cleanup target levels be approved.
255          (h) Provide for the department to issue a "No Further
256    Action" order, with conditions, including, but not limited to,
257    the use of institutional or engineering controls where
258    appropriate, when alternative cleanup target levels established
259    pursuant to subparagraph (g)3. have been achieved or when the
260    person responsible for site rehabilitation can demonstrate that
261    the cleanup target level is unachievable with the use of
262    available technologies. Prior to issuing such an order, the
263    department shall consider the feasibility of an alternative site
264    rehabilitation technology at the contaminated site.
265          (i) Establish appropriate cleanup target levels for soils.
266    Although there are existing state water quality standards, there
267    are no existing state soil quality standards. The Legislature
268    does not intend, through the adoption of this section, to create
269    such soil quality standards. The specific rulemaking authority
270    granted pursuant to this section merely authorizes the
271    department to establish appropriate soil cleanup target levels.
272    These soil cleanup target levels shall be applicable at sites
273    only after a determination as to legal responsibility for site
274    rehabilitation has been made pursuant to other provisions of
275    this chapter or chapter 403.
276          1. In establishing soil cleanup target levels for human
277    exposure to each contaminant found in soils from the land
278    surface to 2 feet below land surface, the department shall apply
279    the following, as appropriate: calculations using a lifetime
280    cancer risk level of 1.0E-6; a hazard index of 1 or less; and
281    the best achievable detection limit. However, the department
282    shall not require site rehabilitation to achieve a cleanup
283    target level for an individual contaminant that is more
284    stringent than the site-specific, naturally occurring background
285    concentration for that contaminant. Institutional controls or
286    other methods shall be used to prevent human exposure to
287    contaminated soils more than 2 feet below the land surface. Any
288    removal of such institutional controls shall require such
289    contaminated soils to be remediated.
290          2. Leachability-based soil cleanup target levels shall be
291    based on protection of the groundwater cleanup target levels or
292    the alternate cleanup target levels for groundwater established
293    pursuant to this paragraph, as appropriate. Source removal and
294    other cost-effective alternatives that are technologically
295    feasible shall be considered in achieving the leachability soil
296    cleanup target levels established by the department. The
297    leachability goals shall not be applicable if the department
298    determines, based upon individual site characteristics, and in
299    conjunction with institutional and engineering controls, if
300    needed, that contaminants will not leach into the groundwater at
301    levels that pose a threat to human health, public safety, and
302    the environment.
303          3. Using risk-based corrective action principles, the
304    department shall approve alternative cleanup target levels in
305    conjunction with institutional and engineering controls, if
306    needed, based upon an applicant's demonstration, using site-
307    specific data, modeling results, risk assessment studies, risk
308    reduction techniques, or a combination thereof, that human
309    health, public safety, and the environment are protected to the
310    same degree as provided in subparagraphs 1. and 2.
311         
312          The department shall require source removal as a risk reduction
313    measure if warranted and cost-effective. Once source removal at
314    a site is complete, the department shall reevaluate the site to
315    determine the degree of active cleanup needed to continue.
316    Further, the department shall determine if the reevaluated site
317    qualifies for monitoring only or if no further action is
318    required to rehabilitate the site. If additional site
319    rehabilitation is necessary to reach "No Further Action" status,
320    the department is encouraged to utilize natural attenuation and
321    monitoring where site conditions warrant.
322          (3) LIMITATIONS.--The cleanup criteria established
323    pursuant to this section govern only site rehabilitation
324    activities occurring at the contaminated site. Removal of
325    contaminated media from a site for offsite relocation or
326    treatment must be in accordance with all applicable federal,
327    state, and local laws and regulations.
328          (4) REOPENERS.--Upon completion of site rehabilitation in
329    compliance with subsection (2), additional site rehabilitation
330    is not required unless it is demonstrated that:
331          (a) Fraud was committed in demonstrating site conditions
332    or completion of site rehabilitation;
333          (b) New information confirms the existence of an area of
334    previously unknown contamination which exceeds the site-specific
335    rehabilitation levels established in accordance with subsection
336    (2), or which otherwise poses the threat of real and substantial
337    harm to public health, safety, or the environment;
338          (c) The remediation efforts failed to achieve the site
339    rehabilitation criteria established under this section;
340          (d) The level of risk is increased beyond the acceptable
341    risk established under subsection (2) due to substantial changes
342    in exposure conditions, such as a change in land use from
343    nonresidential to residential use. Any person who changes the
344    land use of the site, thereby causing the level of risk to
345    increase beyond the acceptable risk level, may be required by
346    the department to undertake additional remediation measures to
347    ensure that human health, public safety, and the environment are
348    protected consistent with this section; or
349          (e) A new discharge of pollutants or hazardous substances
350    occurs at the site subsequent to the issuance of a “No Further
351    Action” order or a "Site Rehabilitation Completion" order
352    associated with the original contamination being addressed
353    pursuant to this section.
354          Section 2. Subsection (1) of section 199.1055, Florida
355    Statutes, is amended to read:
356          199.1055 Contaminated site rehabilitation tax credit.--
357          (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
358          (a) A credit in the amount of 35 percent of the costs of
359    voluntary cleanup activity that is integral to site
360    rehabilitation at the following sites is availableallowed
361    against any tax due for a taxable year under s. 199.032, less
362    any credit allowed by former s. 220.68 for that year:
363          1. A drycleaning-solvent-contaminated site eligible for
364    state-funded site rehabilitation under s. 376.3078(3);
365          2. A drycleaning-solvent-contaminated site at which
366    cleanup is undertaken by the real property owner pursuant to s.
367    376.3078(11), if the real property owner is not also, and has
368    never been, the owner or operator of the drycleaning facility
369    where the contamination exists; or
370          3. A brownfield site in a designated brownfield area under
371    s. 376.80.
372          (b) A tax credit applicant, or multiple tax credit
373    applicantstaxpayer, or multiple taxpayersworking jointly to
374    clean up a single site, may not be grantedreceivemore than
375    $250,000 per year in tax credits for each site voluntarily
376    rehabilitated. Multiple tax credit applicantstaxpayers shall be
377    grantedreceivetax credits in the same proportion as their
378    contribution to payment of cleanup costs. Subject to the same
379    conditions and limitations as provided in this section, a
380    municipality,or county, or other tax credit applicantwhich
381    voluntarily rehabilitates a site may receive not more than
382    $250,000 per year in tax credits which it can subsequently
383    transfer subject to the provisions in paragraph (g).
384          (c) If the credit granted under this section is not fully
385    used in any one year because of insufficient tax liability on
386    the part of the tax credit applicanttaxpayer, the unused amount
387    may be carried forward for a period not to exceed 5 years. Five
388    years after the date a credit is granted under this section,
389    such credit expires and may not be used. However, if during the
390    5-year period the credit is transferred, in whole or in part,
391    pursuant to paragraph (g), each transferee has 5 years after the
392    date of transfer to use its credit.
393          (d) A taxpayer that receives a credit under s. 220.1845 is
394    ineligible to receive credit under this section in a given tax
395    year.
396          (e) A tax credit applicanttaxpayerthat receives state-
397    funded site rehabilitation pursuant to s. 376.3078(3) for
398    rehabilitation of a drycleaning-solvent-contaminated site is
399    ineligible to receive credit under this section for costs
400    incurred by the tax credit applicanttaxpayerin conjunction
401    with the rehabilitation of that site during the same time period
402    that state-administered site rehabilitation was underway.
403          (f) The total amount of the tax credits which may be
404    granted under this section and s. 220.1845 is $2 million
405    annually.
406          (g)1. Tax credits that may be available under this section
407    to an entity eligible under s. 376.30781 may be transferred
408    after a merger or acquisition to the surviving or acquiring
409    entity and used in the same manner with the same limitations.
410          2. The entity or its surviving or acquiring entity as
411    described in subparagraph 1., may transfer any unused credit in
412    whole or in units of no less than 25 percent of the remaining
413    credit. The entity acquiring such credit may use it in the same
414    manner and with the same limitation as described in this
415    section. Such transferred credits may not be transferred again
416    although they may succeed to a surviving or acquiring entity
417    subject to the same conditions and limitations as described in
418    this section.
419          3. In the event the credit provided for under this section
420    is reduced either as a result of a determination by the
421    Department of Environmental Protection or an examination or
422    audit by the Department of Revenue, such tax deficiency shall be
423    recovered from the first entity, or the surviving or acquiring
424    entity, to have claimed such credit up to the amount of credit
425    taken. Any subsequent deficiencies shall be assessed against any
426    entity acquiring and claiming such credit, or in the case of
427    multiple succeeding entities in the order of credit succession.
428          (h) In order to encourage completion of site
429    rehabilitation at contaminated sites being voluntarily cleaned
430    up and eligible for a tax credit under this section, the tax
431    credit applicanttaxpayermay claim an additional 10 percent of
432    the total cleanup costs, not to exceed $50,000, in the final
433    year of cleanup as evidenced by the Department of Environmental
434    Protection issuing a "No Further Action" order for that site.
435          Section 3. Subsection (1) of section 220.1845, Florida
436    Statutes, is amended to read:
437          220.1845 Contaminated site rehabilitation tax credit.--
438          (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
439          (a) A credit in the amount of 35 percent of the costs of
440    voluntary cleanup activity that is integral to site
441    rehabilitation at the following sites is availableallowed
442    against any tax due for a taxable year under this chapter:
443          1. A drycleaning-solvent-contaminated site eligible for
444    state-funded site rehabilitation under s. 376.3078(3);
445          2. A drycleaning-solvent-contaminated site at which
446    cleanup is undertaken by the real property owner pursuant to s.
447    376.3078(11), if the real property owner is not also, and has
448    never been, the owner or operator of the drycleaning facility
449    where the contamination exists; or
450          3. A brownfield site in a designated brownfield area under
451    s. 376.80.
452          (b) A tax credit applicant, or multiple tax credit
453    applicantstaxpayer, or multiple taxpayersworking jointly to
454    clean up a single site, may not be grantedreceivemore than
455    $250,000 per year in tax credits for each site voluntarily
456    rehabilitated. Multiple tax credit applicantstaxpayers shall be
457    grantedreceivetax credits in the same proportion as their
458    contribution to payment of cleanup costs. Subject to the same
459    conditions and limitations as provided in this section, a
460    municipality,or county, or other tax credit applicantwhich
461    voluntarily rehabilitates a site may receive not more than
462    $250,000 per year in tax credits which it can subsequently
463    transfer subject to the provisions in paragraph (h).
464          (c) If the credit granted under this section is not fully
465    used in any one year because of insufficient tax liability on
466    the part of the corporation, the unused amount may be carried
467    forward for a period not to exceed 5 years. The carryover credit
468    may be used in a subsequent year when the tax imposed by this
469    chapter for that year exceeds the credit for which the
470    corporation is eligible in that year under this section after
471    applying the other credits and unused carryovers in the order
472    provided by s. 220.02(8). Five years after the date a credit is
473    granted under this section, such credit expires and may not be
474    used. However, if during the 5-year period the credit is
475    transferred, in whole or in part, pursuant to paragraph (h),
476    each transferee has 5 years after the date of transfer to use
477    its credit.
478          (d) A taxpayer that files a consolidated return in this
479    state as a member of an affiliated group under s. 220.131(1) may
480    be allowed the credit on a consolidated return basis up to the
481    amount of tax imposed upon the consolidated groupand paid by
482    the taxpayer that incurred the rehabilitation costs.
483          (e) A taxpayer that receives credit under s. 199.1055 is
484    ineligible to receive credit under this section in a given tax
485    year.
486          (f) A tax credit applicanttaxpayerthat receives state-
487    funded site rehabilitation under s. 376.3078(3) for
488    rehabilitation of a drycleaning-solvent-contaminated site is
489    ineligible to receive credit under this section for costs
490    incurred by the tax credit applicanttaxpayerin conjunction
491    with the rehabilitation of that site during the same time period
492    that state-administered site rehabilitation was underway.
493          (g) The total amount of the tax credits which may be
494    granted under this section and s. 199.1055 is $2 million
495    annually.
496          (h)1. Tax credits that may be available under this section
497    to an entity eligible under s. 376.30781 may be transferred
498    after a merger or acquisition to the surviving or acquiring
499    entity and used in the same manner and with the same
500    limitations.
501          2. The entity or its surviving or acquiring entity as
502    described in subparagraph 1., may transfer any unused credit in
503    whole or in units of no less than 25 percent of the remaining
504    credit. The entity acquiring such credit may use it in the same
505    manner and with the same limitation as described in this
506    section. Such transferred credits may not be transferred again
507    although they may succeed to a surviving or acquiring entity
508    subject to the same conditions and limitations as described in
509    this section.
510          3. In the event the credit provided for under this section
511    is reduced either as a result of a determination by the
512    Department of Environmental Protection or an examination or
513    audit by the Department of Revenue, such tax deficiency shall be
514    recovered from the first entity, or the surviving or acquiring
515    entity, to have claimed such credit up to the amount of credit
516    taken. Any subsequent deficiencies shall be assessed against any
517    entity acquiring and claiming such credit, or in the case of
518    multiple succeeding entities in the order of credit succession.
519          (i) In order to encourage completion of site
520    rehabilitation at contaminated sites being voluntarily cleaned
521    up and eligible for a tax credit under this section, the tax
522    credit applicanttaxpayermay claim an additional 10 percent of
523    the total cleanup costs, not to exceed $50,000, in the final
524    year of cleanup as evidenced by the Department of Environmental
525    Protection issuing a "No Further Action" order for that site.
526          Section 4. Section 376.30781, Florida Statutes, is amended
527    to read:
528          376.30781 Partial tax credits for rehabilitation of
529    drycleaning-solvent-contaminated sites and brownfield sites in
530    designated brownfield areas; application process; rulemaking
531    authority; revocation authority.--
532          (1) The Legislature finds that:
533          (a) To facilitate property transactions and economic
534    growth and development, it is in the interest of the state to
535    encourage the cleanup, at the earliest possible time, of
536    drycleaning-solvent-contaminated sites and brownfield sites in
537    designated brownfield areas.
538          (b) It is the intent of the Legislature to encourage the
539    voluntary cleanup of drycleaning-solvent-contaminated sites and
540    brownfield sites in designated brownfield areas by providing a
541    partial tax credit for the restoration of such property in
542    specified circumstances.
543          (2)(a) A credit in the amount of 35 percent of the costs
544    of voluntary cleanup activity that is integral to site
545    rehabilitation at the following sites is allowed pursuant to ss.
546    199.1055 and 220.1845:
547          1. A drycleaning-solvent-contaminated site eligible for
548    state-funded site rehabilitation under s. 376.3078(3);
549          2. A drycleaning-solvent-contaminated site at which
550    cleanup is undertaken by the real property owner pursuant to s.
551    376.3078(11), if the real property owner is not also, and has
552    never been, the owner or operator of the drycleaning facility
553    where the contamination exists; or
554          3. A brownfield site in a designated brownfield area under
555    s. 376.80.
556          (b) A tax credit applicanttaxpayer, or multiple tax
557    credit applicantstaxpayersworking jointly to clean up a single
558    site, may not be grantedreceivemore than $250,000 per year in
559    tax credits for each site voluntarily rehabilitated. Multiple
560    tax credit applicantstaxpayers shall be grantedreceivetax
561    credits in the same proportion as their contribution to payment
562    of cleanup costs. Tax credits are available only for site
563    rehabilitation conducted during the calendartax year forin
564    which the tax credit application is submitted.
565          (c) In order to encourage completion of site
566    rehabilitation at contaminated sites that are being voluntarily
567    cleaned up and that are eligible for a tax credit under this
568    section, the tax credit applicant may claim an additional 10
569    percent of the total cleanup costs, not to exceed $50,000, in
570    the final year of cleanup as evidenced by the Department of
571    Environmental Protection issuing a "No Further Action" order for
572    that site.
573          (3) The Department of Environmental Protection shall be
574    responsible for allocating the tax credits provided for in ss.
575    199.1055 and 220.1845, not to exceed a total of $2 million in
576    tax credits annually.
577          (4) To claim the credit for site rehabilitation conducted
578    during the current calendar year, each tax creditapplicant must
579    apply to the Department of Environmental Protection for an
580    allocation of the $2 million annual credit by January 15 of the
581    following yearDecember 31on a form developed by the Department
582    of Environmental Protection in cooperation with the Department
583    of Revenue. The form shall include an affidavit from each tax
584    creditapplicant certifying that all information contained in
585    the application, including all records of costs incurred and
586    claimed in the tax credit application, are true and correct. If
587    the application is submitted pursuant to subparagraph (2)(a)2.,
588    the form must include an affidavit signed by the real property
589    owner stating that it is not, and has never been, the owner or
590    operator of the drycleaning facility where the contamination
591    exists. Approval of partial tax credits must be accomplished on
592    a first-come, first-served basis based upon the date complete
593    applications are received by the Division of Waste Management. A
594    tax creditAn applicant shall submit only one complete
595    application per site for each calendar year's site
596    rehabilitation costs. Incomplete placeholder applications shall
597    not be accepted and will not secure a place in the first-come,
598    first-served application lineper year. To be eligible for a tax
599    credit the tax creditapplicant must:
600          (a) Have entered into a voluntary cleanup agreement with
601    the Department of Environmental Protection for a drycleaning-
602    solvent-contaminated site or a Brownfield Site Rehabilitation
603    Agreement, as applicable; and
604          (b) Have paid all deductibles pursuant to s.
605    376.3078(3)(d) for eligible drycleaning-solvent-cleanup program
606    sites.
607          (5) To obtain the tax credit certificate, a tax creditan
608    applicant must annually file an application for certification,
609    which must be received by the Division of Waste Management of
610    the Department of Environmental Protection by January 15 of the
611    year following the calendar year for which site rehabilitation
612    costs are being claimed in a tax credit applicationDecember 31.
613    The tax creditapplicant must provide all pertinent information
614    requested on the tax credit application form, including, at a
615    minimum, the name and address of the tax creditapplicant and
616    the address and tracking identification number of the eligible
617    site. Along with the tax credit application form, the tax credit
618    applicant must submit the following:
619          (a) A nonrefundable review fee of $250 made payable to the
620    Water Quality Assurance Trust Fund to cover the administrative
621    costs associated with the department's review of the tax credit
622    application;
623          (b) Copies of contracts and documentation of contract
624    negotiations, accounts, invoices, sales tickets, or other
625    payment records from purchases, sales, leases, or other
626    transactions involving actual costs incurred for that tax year
627    related to site rehabilitation, as that term is defined in ss.
628    376.301 and 376.79;
629          (c) Proof that the documentation submitted pursuant to
630    paragraph (b) has been reviewed and verified by an independent
631    certified public accountant in accordance with standards
632    established by the American Institute of Certified Public
633    Accountants. Specifically, the certified public accountant must
634    attest to the accuracy and validity of the costs incurred and
635    paid by conducting an independent review of the data presented
636    by the tax creditapplicant. Accuracy and validity of costs
637    incurred and paid would be determined once the level of effort
638    was certified by an appropriate professional registered in this
639    state in each contributing technical discipline. The certified
640    public accountant's report would also attest that the costs
641    included in the application form are not duplicated within the
642    application. A copy of the accountant's report shall be
643    submitted to the Department of Environmental Protection with the
644    tax credit application; and
645          (d) A certification form stating that site rehabilitation
646    activities associated with the documentation submitted pursuant
647    to paragraph (b) have been conducted under the observation of,
648    and related technical documents have been signed and sealed by,
649    an appropriate professional registered in this state in each
650    contributing technical discipline. The certification form shall
651    be signed and sealed by the appropriate registered professionals
652    stating that the costs incurred were integral, necessary, and
653    required for site rehabilitation, as that term is defined in ss.
654    376.301 and 376.79.
655          (6) The certified public accountant and appropriate
656    registered professionals submitting forms as part of a tax
657    credit application must verify such forms. Verification must be
658    accomplished as provided in s. 92.525(1)(b) and subject to the
659    provisions of s. 92.525(3).
660          (7) The Department of Environmental Protection shall
661    review the tax credit application and any supplemental
662    documentation that the tax credit applicant may submit prior to
663    the annual application deadline in order to have the application
664    considered completesubmitted by each applicant, for the purpose
665    of verifying that the tax creditapplicant has met the
666    qualifying criteria in subsections (2) and (4) and has submitted
667    all required documentation listed in subsection (5). Upon
668    verification that the tax creditapplicant has met these
669    requirements, the department shall issue a written decision
670    granting eligibility for partial tax credits (a tax credit
671    certificate) in the amount of 35 percent of the total costs
672    claimed, subject to the $250,000 limitation, for the calendar
673    tax year forinwhich the tax credit application is submitted
674    based on the report of the certified public accountant and the
675    certifications from the appropriate registered technical
676    professionals.
677          (8) On or before March 1, the Department of Environmental
678    Protection shall inform each eligible tax creditapplicant of
679    the amount of its partial tax credit and provide each eligible
680    tax creditapplicant with a tax credit certificate that must be
681    submitted with its tax return to the Department of Revenue to
682    claim the tax credit or be transferred pursuant to s.
683    199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
684    the payment of refunds if total credits exceed the amount of tax
685    owed.
686          (9) If a tax creditanapplicant does not receive a tax
687    credit allocation due to an exhaustion of the $2 million annual
688    tax credit authorization, such application will then be included
689    in the same first-come, first-served order in the next year's
690    annual tax credit allocation, if any, based on the prior year
691    application.
692          (10) The Department of Environmental Protection may adopt
693    rules to prescribe the necessary forms required to claim tax
694    credits under this section and to provide the administrative
695    guidelines and procedures required to administer this section.
696    Prior to the adoption of rules regulating the tax credit
697    application, the department shall, by September 1, 1998,
698    establish reasonable interim application requirements and forms.
699          (11) The Department of Environmental Protection may revoke
700    or modify any written decision granting eligibility for partial
701    tax credits under this section if it is discovered that the tax
702    credit applicant submitted any false statement, representation,
703    or certification in any application, record, report, plan, or
704    other document filed in an attempt to receive partial tax
705    credits under this section. The Department of Environmental
706    Protection shall immediately notify the Department of Revenue of
707    any revoked or modified orders affecting previously granted
708    partial tax credits. Additionally, the tax credit applicant
709    taxpayermust notify the Department of Revenue of any change in
710    its tax credit claimed.
711          (12) A tax credit applicantAn owner, operator, or real
712    property ownerwho receives state-funded site rehabilitation
713    under s. 376.3078(3) for rehabilitation of a drycleaning-
714    solvent-contaminated site is ineligible to receive a tax credit
715    under s. 199.1055 or s. 220.1845 for costs incurred by the tax
716    credit applicanttaxpayerin conjunction with the rehabilitation
717    of that site during the same time period that state-administered
718    site rehabilitation was underway.
719          Section 5. Paragraph (a) of subsection (6) of section
720    403.087, Florida Statutes, is amended to read:
721          403.087 Permits; general issuance; denial; revocation;
722    prohibition; penalty.--
723          (6)(a) The department shall require a processing fee in an
724    amount sufficient, to the greatest extent possible, to cover the
725    costs of reviewing and acting upon any application for a permit
726    or request for site-specific alternative criteria or for an
727    exemption from water quality criteria and to cover the costs of
728    surveillance and other field services and related support
729    activities associated with any permit or plan approval issued
730    pursuant to this chapter. However, when an application is
731    received without the required fee, the department shall
732    acknowledge receipt of the application and shall immediately
733    return the unprocessed application to the applicant and shall
734    take no further action until the application is received with
735    the appropriate fee. The department shall adopt a schedule of
736    fees by rule, subject to the following limitations:
737          1. The fee for any of the following may not exceed
738    $32,500:
739          a. Hazardous waste, construction permit.
740          b. Hazardous waste, operation permit.
741          c. Hazardous waste, postclosure permit, or clean closure
742    plan approval.
743          d. Hazardous waste, corrective action permit.
744         
745          2. The permit fee for a Class I injection well
746    construction permit may not exceed $12,500.
747          3. The permit fee for any of the following permits may not
748    exceed $10,000:
749          a. Solid waste, construction permit.
750          b. Solid waste, operation permit.
751          c. Class I injection well, operation permit.
752          4. The permit fee for any of the following permits may not
753    exceed $7,500:
754          a. Air pollution, construction permit.
755          b. Solid waste, closure permit.
756          c. Drinking water, construction or operation permit.
757          d. Domestic waste residuals, construction or operation
758    permit.
759          e. Industrial waste, operation permit.
760          f. Industrial waste, construction permit.
761          5. The permit fee for any of the following permits may not
762    exceed $5,000:
763          a. Domestic waste, operation permit.
764          b. Domestic waste, construction permit.
765          6. The permit fee for any of the following permits may not
766    exceed $4,000:
767          a. Wetlands resource management--(dredge and fill),
768    standard form permit.
769          b. Hazardous waste, research and development permit.
770          c. Air pollution, operation permit, for sources not
771    subject to s. 403.0872.
772          d. Class III injection well, construction, operation, or
773    abandonment permits.
774          7. The permit fee for Class V injection wells,
775    construction, operation, and abandonment permits may not exceed
776    $750.
777          8. The permit fee for any of the following permits may not
778    exceed $500:
779          a. Domestic waste, collection system permits.
780          b. Wetlands resource management--(dredge and fill and
781    mangrove alterations), short permit form.
782          c. Drinking water, distribution system permit.
783          9. The permit fee for stormwater operation permits may not
784    exceed $100.
785          10. The general permit fees for permits that require
786    certification by a registered professional engineer or
787    professional geologist may not exceed $500. The general permit
788    fee for other permit types may not exceed $100.
789          11. The fee for a permit issued pursuant to s. 403.816 is
790    $5,000, and the fee for any modification of such permit
791    requested by the applicant is $1,000.
792          12. The regulatory program and surveillance fees for
793    facilities permitted pursuant to s. 403.088 or s. 403.0885, or
794    for facilities permitted pursuant to s. 402 of the Clean Water
795    Act, as amended, 33 U.S.C. ss. 1251 et seq., and for which the
796    department has been granted administrative authority, shall be
797    limited as follows:
798          a. The fees for domestic wastewater facilities shall not
799    exceed $7,500 annually. The department shall establish a sliding
800    scale of fees based on the permitted capacity and shall ensure
801    smaller domestic waste dischargers do not bear an inordinate
802    share of costs of the program.
803          b. The annual fees for industrial waste facilities shall
804    not exceed $11,500. The department shall establish a sliding
805    scale of fees based upon the volume, concentration, or nature of
806    the industrial waste discharge and shall ensure smaller
807    industrial waste dischargers do not bear an inordinate share of
808    costs of the program.
809          c. The department may establish a fee, not to exceed the
810    amounts in subparagraphs 4. and 5., to cover additional costs of
811    review required for permit modification or construction
812    engineering plans.
813          Section 6. Subsection (1) of section 403.722, Florida
814    Statutes, is amended to read:
815          403.722 Permits; hazardous waste disposal, storage, and
816    treatment facilities.--
817          (1) Each person who intends to construct, modify, operate,
818    or close a hazardous waste disposal, storage, or treatment
819    facility shall obtain a construction permit, operation permit,
820    postclosure permit, or clean closure plan approval, or
821    corrective action permitfrom the department prior to
822    constructing, modifying, operating, or closing the facility. By
823    rule, the department may provide for the issuance of a single
824    permit instead of any two or more hazardous waste facility
825    permits.
826          Section 7. This act shall take effect upon becoming a law.