| 1 | A bill to be entitled |
| 2 | An act relating to hydrogen energy technology; creating s. |
| 3 | 377.801, F.S.; creating the Hydrogen Energy Technologies |
| 4 | Act; providing a popular name; creating s. 377.802, F.S.; |
| 5 | providing legislative findings and intent; creating s. |
| 6 | 377.803, F.S.; providing legislative purpose; creating s. |
| 7 | 377.804, F.S.; providing definitions; creating s. 377.805, |
| 8 | F.S.; creating the Hydrogen Energy Technologies Grants |
| 9 | Program in the Department of Environmental Protection to |
| 10 | provide grants for demonstration, commercialization, |
| 11 | research, and development projects relating to hydrogen |
| 12 | energy technologies; providing requirements and procedures |
| 13 | therefor; providing rulemaking authority; amending s. |
| 14 | 212.08, F.S.; creating a sales tax exemption for certain |
| 15 | hydrogen energy technology projects; providing |
| 16 | requirements and procedures therefor; requiring the |
| 17 | Department of Environmental Protection to make |
| 18 | determinations relating to certain projects; authorizing |
| 19 | the Department of Revenue to adopt rules for tax exempt |
| 20 | purchases; providing for future repeal of the exemption; |
| 21 | amending s. 213.053, F.S.; providing for information |
| 22 | sharing between the Department of Revenue and the |
| 23 | Department of Environmental Protection; amending s. |
| 24 | 220.02, F.S.; providing for the addition of tax credits |
| 25 | relating to hydrogen energy technologies in the priority |
| 26 | order of tax credits; creating s. 220.192, F.S.; creating |
| 27 | a hydrogen energy technologies investment tax credit; |
| 28 | providing definitions; providing requirements and |
| 29 | procedures therefor; authorizing the Department of Revenue |
| 30 | to perform certain audits and investigations; requiring |
| 31 | the Department of Environmental Protection to provide |
| 32 | technical assistance in certain audits and investigations; |
| 33 | providing for revocation or modification of credits; |
| 34 | providing for payment of tax and interest under certain |
| 35 | circumstances; providing rulemaking authority; providing |
| 36 | for future repeal of the credit; amending s. 220.13, F.S.; |
| 37 | revising the definition of the term "adjusted federal |
| 38 | income" to include the amount taken as a credit for |
| 39 | expenses related to hydrogen energy technologies; amending |
| 40 | s. 366.075, F.S.; authorizing the Florida Public Service |
| 41 | Commission to approve experimental or transitional rates |
| 42 | to encourage the use of renewable energy; amending s. |
| 43 | 366.8255, F.S.; revising the definition of the term |
| 44 | "environmental compliance costs" to include costs related |
| 45 | to the deployment of hydrogen energy technologies; |
| 46 | providing for cost recovery of utility investment in |
| 47 | hydrogen energy technologies; amending s. 633.022, F.S.; |
| 48 | authorizing the State Fire Marshal to adopt uniform |
| 49 | standards for hydrogen fueling, storage, and production |
| 50 | facilities; providing rulemaking authority; providing an |
| 51 | effective date. |
| 52 |
|
| 53 | Be It Enacted by the Legislature of the State of Florida: |
| 54 |
|
| 55 | Section 1. Section 377.801, Florida Statutes, is created |
| 56 | to read: |
| 57 | 377.801 Popular name.--Sections 377.801-377.805 may be |
| 58 | cited as the "Hydrogen Energy Technologies Act." |
| 59 | Section 2. Section 377.802, Florida Statutes, is created |
| 60 | to read: |
| 61 | 377.802 Legislative findings and intent.--The Legislature |
| 62 | finds that advancing the development of clean and efficient |
| 63 | energy technologies is important for the state's future, energy |
| 64 | stability, and protection of its citizens' public health and its |
| 65 | environment. The Legislature finds that hydrogen can be used as |
| 66 | a clean and efficient energy carrier and that the development of |
| 67 | hydrogen energy technologies in the state will help to reduce |
| 68 | pollution, reduce demand on foreign fuels, promote energy |
| 69 | diversity, enhance system reliability, educate the public on the |
| 70 | promise of alternative energy technologies, and promote economic |
| 71 | growth. The Legislature finds that the promotion of hydrogen |
| 72 | energy technologies will also promote the development of |
| 73 | associated energy technologies, including fuel cells and solar |
| 74 | technologies. The Legislature finds that there is a need to |
| 75 | assist in the development of early market demand that will |
| 76 | advance the commercialization and widespread application of |
| 77 | hydrogen energy technologies. The Legislature further finds that |
| 78 | the state is ideally positioned to stimulate economic |
| 79 | development through such advanced energy technologies due to its |
| 80 | ongoing and successful research and development track record in |
| 81 | this area, an abundance of natural and renewable energy sources, |
| 82 | an ability to attract significant research and development |
| 83 | federal dollars, and the need to find and secure clean energy |
| 84 | technologies for the benefit of its citizens, visitors, and |
| 85 | environment. |
| 86 | Section 3. Section 377.803, Florida Statutes, is created |
| 87 | to read: |
| 88 | 377.803 Purpose.--This act is intended to provide matching |
| 89 | grants to stimulate capital investment in the state and to |
| 90 | enhance the market for and promote the statewide utilization of |
| 91 | hydrogen energy technologies. The targeted grants program is |
| 92 | designed to advance the already growing establishment of |
| 93 | hydrogen energy technologies in the state and encourage the use |
| 94 | of other incentives such as tax exemptions and regulatory |
| 95 | certainty to attract additional hydrogen energy technology |
| 96 | producers, developers, and users to the state. |
| 97 | Section 4. Section 377.804, Florida Statutes, is created |
| 98 | to read: |
| 99 | 377.804 Definitions.--As used in this act, the term: |
| 100 | (1) "Act" means the Hydrogen Energy Technologies Act. |
| 101 | (2) "Balance of plant" means all equipment and components |
| 102 | directly involved in the generation, storage, or use of hydrogen |
| 103 | for energy production located at the site of hydrogen generation |
| 104 | or use. |
| 105 | (3) "Department" means the Department of Environmental |
| 106 | Protection. |
| 107 | (4) "Electrical grid optimization" means the use of |
| 108 | hydrogen energy technology to assist in decreasing electrical |
| 109 | peak demand. |
| 110 | (5) "Fuel cell" means equipment using an electrochemical |
| 111 | process to generate energy, electricity, or the transfer of |
| 112 | heat. |
| 113 | (6) "Hydrogen energy technology" means any technology that |
| 114 | is used primarily for the purpose of generating or using |
| 115 | hydrogen directly as a fuel in the state, including, but not |
| 116 | limited to: |
| 117 | (a) Stationary fuel cell systems, or internal combustion |
| 118 | engine systems fueled with hydrogen, used for power generation, |
| 119 | including prime power, supplemental power, and backup power, and |
| 120 | the balance of the plant; |
| 121 | (b) On-road and off-road vehicles and watercraft powered |
| 122 | by fuel cells or internal combustion engines fueled with |
| 123 | hydrogen; |
| 124 | (c) Fueling systems and supportive infrastructure; |
| 125 | (d) Renewable energy resource systems used to |
| 126 | electrolytically produce hydrogen; |
| 127 | (e) Reformer technologies used to produce hydrogen from |
| 128 | the respective hydrogen carrier, including, but not limited to, |
| 129 | steam-methane, biomass, and chemical technologies; |
| 130 | (f) Electrical grid electrolysis; and |
| 131 | (g) Electrical grid optimization technologies. |
| 132 | (7) "Person" means an individual, partnership, joint |
| 133 | venture, private or public corporation, association, firm, |
| 134 | public service company, or any other entity, public or private, |
| 135 | however organized. |
| 136 | (8) "Renewable energy resource" means any method, process, |
| 137 | or substance, the use of which does not diminish its |
| 138 | availability or abundance, including, but not limited to, solar |
| 139 | energy, wind energy, thermal gradient power, hydroelectric |
| 140 | power, and fuels derived from agricultural products. However, |
| 141 | the term "renewable energy resource" does not include fossil |
| 142 | fuel or nuclear power. |
| 143 | Section 5. Section 377.805, Florida Statutes, is created |
| 144 | to read: |
| 145 | 377.805 Hydrogen Energy Technologies Grants Program.-- |
| 146 | (1) The Hydrogen Energy Technologies Grants Program is |
| 147 | established within the department to provide hydrogen energy |
| 148 | matching grants for demonstration, commercialization, research, |
| 149 | and development projects relating to hydrogen energy |
| 150 | technologies and electrical grid optimization. |
| 151 | (2) Matching grants for hydrogen energy demonstration, |
| 152 | commercialization, research, and development projects may be |
| 153 | made to any of the following based on the criteria in this |
| 154 | section: |
| 155 | (a) Municipalities and county governments; |
| 156 | (b) Established for-profit companies licensed to do |
| 157 | business in the state; |
| 158 | (c) State universities; |
| 159 | (d) Utilities located and operating within the state; |
| 160 | (e) Nonprofit organizations; and |
| 161 | (f) Qualified persons. |
| 162 | (3) The department shall adopt rules to administer the |
| 163 | awarding of grants under this program. |
| 164 | (4) Factors the department shall consider in awarding |
| 165 | grants include, but are not limited to: |
| 166 | (a) The extent to which the project stimulates in-state |
| 167 | capital investment and economic development in metropolitan and |
| 168 | rural areas, including the creation of jobs and the future |
| 169 | development of a commercial market for clean energy |
| 170 | technologies; |
| 171 | (b) The availability of matching funds from an applicant |
| 172 | and the commitment to provide the matching funds; |
| 173 | (c) The ability to administer a complete project; |
| 174 | (d) Project duration and timeline for expenditures; |
| 175 | (e) The geographic area in which the project is to be |
| 176 | conducted in relation to other projects; |
| 177 | (f) Other in-kind contributions applied to the total |
| 178 | project; |
| 179 | (g) The extent to which the project incorporates an |
| 180 | innovative new technology or an innovative application of an |
| 181 | existing technology; |
| 182 | (h) The degree to which a project generates thermal or |
| 183 | electrical energy by means of a low or zero-emissions generation |
| 184 | technology or renewable energy resource that has substantial |
| 185 | long-term production potential; |
| 186 | (i) The degree to which the project fosters the general |
| 187 | public's, a student's, or a specific government or industry |
| 188 | sector's overall understanding and appreciation of clean energy |
| 189 | technologies; and |
| 190 | (j) The degree of public visibility and interaction. |
| 191 | (5) Grants awarded to any entity may subsequently be |
| 192 | amended by the department upon a determination that sufficient |
| 193 | criteria as provided in subsection (4) are met for the |
| 194 | additional funds. |
| 195 | (6) The department shall provide a progress report on |
| 196 | grants awarded to recipients to the Governor, the President of |
| 197 | the Senate, and the Speaker of the House of Representatives. The |
| 198 | report shall include: |
| 199 | (a) A description of the extent to which the grants |
| 200 | program is benefiting the state's environment, public health, |
| 201 | and economic development; |
| 202 | (b) A list of grant recipients; |
| 203 | (c) The amount of each grant; |
| 204 | (d) The amount of matching funds provided by recipients; |
| 205 | (e) The date of each grant; |
| 206 | (f) A description of each project or expansion funded by a |
| 207 | grant; and |
| 208 | (g) A description of each project's contribution to the |
| 209 | state's knowledge and use of hydrogen energy technologies. |
| 210 | Section 6. Paragraph (ccc) is added to subsection (7) of |
| 211 | section 212.08, Florida Statutes, to read: |
| 212 | 212.08 Sales, rental, use, consumption, distribution, and |
| 213 | storage tax; specified exemptions.--The sale at retail, the |
| 214 | rental, the use, the consumption, the distribution, and the |
| 215 | storage to be used or consumed in this state of the following |
| 216 | are hereby specifically exempt from the tax imposed by this |
| 217 | chapter. |
| 218 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 219 | entity by this chapter do not inure to any transaction that is |
| 220 | otherwise taxable under this chapter when payment is made by a |
| 221 | representative or employee of the entity by any means, |
| 222 | including, but not limited to, cash, check, or credit card, even |
| 223 | when that representative or employee is subsequently reimbursed |
| 224 | by the entity. In addition, exemptions provided to any entity by |
| 225 | this subsection do not inure to any transaction that is |
| 226 | otherwise taxable under this chapter unless the entity has |
| 227 | obtained a sales tax exemption certificate from the department |
| 228 | or the entity obtains or provides other documentation as |
| 229 | required by the department. Eligible purchases or leases made |
| 230 | with such a certificate must be in strict compliance with this |
| 231 | subsection and departmental rules, and any person who makes an |
| 232 | exempt purchase with a certificate that is not in strict |
| 233 | compliance with this subsection and the rules is liable for and |
| 234 | shall pay the tax. The department may adopt rules to administer |
| 235 | this subsection. |
| 236 | (ccc) Equipment, machinery, and other materials for |
| 237 | hydrogen energy technologies.-- |
| 238 | 1. The sale or use of hydrogen energy technologies as |
| 239 | defined in s. 377.804(6) and materials used in the manufacture |
| 240 | of hydrogen energy technologies is exempt from the tax imposed |
| 241 | by this chapter. |
| 242 | 2.a. The Department of Environmental Protection shall |
| 243 | provide to the Department of Revenue a list of items considered |
| 244 | to meet the definition of hydrogen energy technologies as |
| 245 | defined in s. 377.804(6). |
| 246 | b. Any person may request a determination from the |
| 247 | Department of Environmental Protection as to whether an item |
| 248 | that is not on the list meets the definition of hydrogen energy |
| 249 | technologies as defined in s. 377.804(6). The Department of |
| 250 | Environmental Protection shall make a determination and issue a |
| 251 | revised list if appropriate. The Department of Environmental |
| 252 | Protection is authorized to adopt rules to implement this sub- |
| 253 | subparagraph. |
| 254 | 3. The Department of Revenue is authorized to provide by |
| 255 | rule procedures for purchasers to make tax-exempt purchases. |
| 256 | 4. This exemption is repealed July 1, 2009. |
| 257 | Section 7. Paragraph (y) is added to subsection (7) of |
| 258 | section 213.053, Florida Statutes, to read: |
| 259 | 213.053 Confidentiality and information sharing.-- |
| 260 | (7) Notwithstanding any other provision of this section, |
| 261 | the department may provide: |
| 262 | (y) Information relative to ss. 212.08(7)(ccc) and 220.192 |
| 263 | to the Department of Environmental Protection for use in the |
| 264 | conduct of its official business. |
| 265 |
|
| 266 | Disclosure of information under this subsection shall be |
| 267 | pursuant to a written agreement between the executive director |
| 268 | and the agency. Such agencies, governmental or nongovernmental, |
| 269 | shall be bound by the same requirements of confidentiality as |
| 270 | the Department of Revenue. Breach of confidentiality is a |
| 271 | misdemeanor of the first degree, punishable as provided by s. |
| 272 | 775.082 or s. 775.083. |
| 273 | Section 8. Subsection (8) of section 220.02, Florida |
| 274 | Statutes, is amended to read: |
| 275 | 220.02 Legislative intent.-- |
| 276 | (8) It is the intent of the Legislature that credits |
| 277 | against either the corporate income tax or the franchise tax be |
| 278 | applied in the following order: those enumerated in s. 631.828, |
| 279 | those enumerated in s. 220.191, those enumerated in s. 220.181, |
| 280 | those enumerated in s. 220.183, those enumerated in s. 220.182, |
| 281 | those enumerated in s. 220.1895, those enumerated in s. 221.02, |
| 282 | those enumerated in s. 220.184, those enumerated in s. 220.186, |
| 283 | those enumerated in s. 220.1845, those enumerated in s. 220.19, |
| 284 | those enumerated in s. 220.185, and those enumerated in s. |
| 285 | 220.187, and those enumerated in s. 220.192. |
| 286 | Section 9. Section 220.192, Florida Statutes, is created |
| 287 | to read: |
| 288 | 220.192 Hydrogen energy technologies investment tax |
| 289 | credit.-- |
| 290 | (1) DEFINITIONS.--For purposes of this section, the term: |
| 291 | (a) "Eligible costs" means all capital costs, operation |
| 292 | and maintenance costs, and research and development costs |
| 293 | incurred between July 1, 2005, and June 30, 2009, in connection |
| 294 | with an investment in hydrogen energy technologies in the state, |
| 295 | including, but not limited to, the costs of acquiring, leasing, |
| 296 | constructing, installing, equipping, and financing of such |
| 297 | hydrogen energy technologies in the state, and including all |
| 298 | obligations incurred for labor and obligations to contractors, |
| 299 | subcontractors, builders, and materialmen in the state. |
| 300 | (b) "Hydrogen energy technologies" means hydrogen energy |
| 301 | technologies as defined in s. 377.804(6). |
| 302 | (2) TAX CREDIT.--For tax years beginning on or after |
| 303 | January 1, 2005, a credit against the tax imposed by this |
| 304 | chapter shall be granted in an amount equal to 75 percent of the |
| 305 | eligible costs. Credits may be used in tax years beginning on or |
| 306 | after January 1, 2005, and ending on or before December 31, |
| 307 | 2011, after which the credit expires and may not be used. If the |
| 308 | credit under this section is not fully used in any one tax year |
| 309 | because of insufficient tax liability on the part of the |
| 310 | corporation, the unused amount may be carried forward and |
| 311 | utilized in tax years beginning on or after January 1, 2006, and |
| 312 | ending on or before December 31, 2011, after which the credit |
| 313 | carryover expires and may not be used. A taxpayer that files a |
| 314 | consolidated return in this state as a member of an affiliated |
| 315 | group under s. 220.131(1) may be allowed the credit on a |
| 316 | consolidated return basis up to the amount of tax imposed upon |
| 317 | the consolidated group. Any eligible cost for which a credit is |
| 318 | claimed and which is deducted or otherwise reduces federal |
| 319 | taxable income shall be added back in computing adjusted federal |
| 320 | income under s. 220.13. |
| 321 | (3) APPLICATION PROCESS.--Any corporation wishing to |
| 322 | obtain tax credits available under this section must submit to |
| 323 | the Department of Environmental Protection an application for |
| 324 | tax credit that includes a complete description of all eligible |
| 325 | costs for which the corporation is seeking a credit and a |
| 326 | description of the total amount of credits sought. The |
| 327 | Department of Environmental Protection shall make a |
| 328 | determination on the eligibility of the applicant for the |
| 329 | credits sought and certify the determination to the applicant |
| 330 | and the Department of Revenue. The corporation must attach the |
| 331 | Department of Environmental Protection's certification to the |
| 332 | tax return on which the credit is claimed. The Department of |
| 333 | Environmental Protection is authorized to adopt the necessary |
| 334 | rules, guidelines, and application materials for the application |
| 335 | process. |
| 336 | (4) ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF CREDITS; |
| 337 | DISPOSITION OR ABANDONMENT OF CREDIT PROPERTY.-- |
| 338 | (a) In addition to its existing audit and investigation |
| 339 | authority, the Department of Revenue may perform any additional |
| 340 | financial and technical audits and investigations, including |
| 341 | examining the accounts, books, and records of the tax credit |
| 342 | applicant, that are necessary to verify the eligible costs |
| 343 | included in the tax credit return and to ensure compliance with |
| 344 | this section. The Department of Environmental Protection shall |
| 345 | provide technical assistance when requested by the Department of |
| 346 | Revenue on any technical audits or examinations performed |
| 347 | pursuant to this section. |
| 348 | (b) It is grounds for forfeiture of previously claimed and |
| 349 | received tax credits if the Department of Revenue determines, as |
| 350 | a result of either an audit or examination or from information |
| 351 | received from the Department of Environmental Protection, that a |
| 352 | taxpayer received tax credits pursuant to this section to which |
| 353 | the taxpayer was not entitled. The taxpayer is responsible for |
| 354 | returning forfeited tax credits to the Department of Revenue, |
| 355 | and such funds shall be paid into the General Revenue Fund of |
| 356 | the state. |
| 357 | (c) The Department of Environmental Protection may revoke |
| 358 | or modify any written decision granting eligibility for tax |
| 359 | credits under this section if it is discovered that the tax |
| 360 | credit applicant submitted any false statement, representation, |
| 361 | or certification in any application, record, report, plan, or |
| 362 | other document filed in an attempt to receive tax credits under |
| 363 | this section. The Department of Environmental Protection shall |
| 364 | immediately notify the Department of Revenue of any revoked or |
| 365 | modified orders affecting previously granted tax credits. |
| 366 | Additionally, the taxpayer must notify the Department of Revenue |
| 367 | of any change in its tax credit claimed. |
| 368 | (d) The taxpayer shall file with the Department of Revenue |
| 369 | an amended return or such other report as the Department of |
| 370 | Revenue prescribes by rule and shall pay any required tax and |
| 371 | interest within 60 days after the taxpayer receives notification |
| 372 | from the Department of Environmental Protection that previously |
| 373 | approved tax credits have been revoked or modified. If the |
| 374 | revocation or modification order is contested, the taxpayer |
| 375 | shall file as provided in this paragraph within 60 days after a |
| 376 | final order is issued following proceedings. |
| 377 | (e) A notice of deficiency may be issued by the Department |
| 378 | of Revenue at any time within 5 years after the taxpayer |
| 379 | receives formal notification from the Department of |
| 380 | Environmental Protection that previously approved tax credits |
| 381 | have been revoked or modified. If a taxpayer fails to notify the |
| 382 | Department of Revenue of any changes to its tax credit claimed, |
| 383 | a notice of deficiency may be issued at any time. |
| 384 | (f) A taxpayer that receives a credit under this section |
| 385 | for the construction or purchase of structures or the purchase |
| 386 | of equipment shall recapture and repay the amount of credit |
| 387 | attributable to such property in the event that such property is |
| 388 | not utilized by the taxpayer for hydrogen energy technologies |
| 389 | through the warranty period of the complete system or system |
| 390 | components. In the event a warranty is not provided by the |
| 391 | equipment manufacturer, the equipment must be operated for the |
| 392 | useful life of the complete system or system components. No |
| 393 | credit shall be allowed under this section for an eligible cost |
| 394 | associated with an investment in hydrogen energy technologies if |
| 395 | the credit has previously been allowed for such eligible cost. |
| 396 | (5) RULES.--The Department of Revenue shall have the |
| 397 | authority to adopt rules relating to the forms required to claim |
| 398 | a tax credit under this section, the requirements and basis for |
| 399 | establishing an entitlement to a credit, and the examination and |
| 400 | audit procedures required to administer this section. |
| 401 | (6) REPEAL.--The provisions of this section, except the |
| 402 | credit carryover provisions provided in subsection (2), are |
| 403 | repealed on July 1, 2009. |
| 404 | Section 10. Paragraph (a) of subsection (1) of section |
| 405 | 220.13, Florida Statutes, is amended to read: |
| 406 | 220.13 "Adjusted federal income" defined.-- |
| 407 | (1) The term "adjusted federal income" means an amount |
| 408 | equal to the taxpayer's taxable income as defined in subsection |
| 409 | (2), or such taxable income of more than one taxpayer as |
| 410 | provided in s. 220.131, for the taxable year, adjusted as |
| 411 | follows: |
| 412 | (a) Additions.--There shall be added to such taxable |
| 413 | income: |
| 414 | 1. The amount of any tax upon or measured by income, |
| 415 | excluding taxes based on gross receipts or revenues, paid or |
| 416 | accrued as a liability to the District of Columbia or any state |
| 417 | of the United States which is deductible from gross income in |
| 418 | the computation of taxable income for the taxable year. |
| 419 | 2. The amount of interest which is excluded from taxable |
| 420 | income under s. 103(a) of the Internal Revenue Code or any other |
| 421 | federal law, less the associated expenses disallowed in the |
| 422 | computation of taxable income under s. 265 of the Internal |
| 423 | Revenue Code or any other law, excluding 60 percent of any |
| 424 | amounts included in alternative minimum taxable income, as |
| 425 | defined in s. 55(b)(2) of the Internal Revenue Code, if the |
| 426 | taxpayer pays tax under s. 220.11(3). |
| 427 | 3. In the case of a regulated investment company or real |
| 428 | estate investment trust, an amount equal to the excess of the |
| 429 | net long-term capital gain for the taxable year over the amount |
| 430 | of the capital gain dividends attributable to the taxable year. |
| 431 | 4. That portion of the wages or salaries paid or incurred |
| 432 | for the taxable year which is equal to the amount of the credit |
| 433 | allowable for the taxable year under s. 220.181. The provisions |
| 434 | of this subparagraph shall expire and be void on June 30, 2005. |
| 435 | 5. That portion of the ad valorem school taxes paid or |
| 436 | incurred for the taxable year which is equal to the amount of |
| 437 | the credit allowable for the taxable year under s. 220.182. The |
| 438 | provisions of this subparagraph shall expire and be void on June |
| 439 | 30, 2005. |
| 440 | 6. The amount of emergency excise tax paid or accrued as a |
| 441 | liability to this state under chapter 221 which tax is |
| 442 | deductible from gross income in the computation of taxable |
| 443 | income for the taxable year. |
| 444 | 7. That portion of assessments to fund a guaranty |
| 445 | association incurred for the taxable year which is equal to the |
| 446 | amount of the credit allowable for the taxable year. |
| 447 | 8. In the case of a nonprofit corporation which holds a |
| 448 | pari-mutuel permit and which is exempt from federal income tax |
| 449 | as a farmers' cooperative, an amount equal to the excess of the |
| 450 | gross income attributable to the pari-mutuel operations over the |
| 451 | attributable expenses for the taxable year. |
| 452 | 9. The amount taken as a credit for the taxable year under |
| 453 | s. 220.1895. |
| 454 | 10. Up to nine percent of the eligible basis of any |
| 455 | designated project which is equal to the credit allowable for |
| 456 | the taxable year under s. 220.185. |
| 457 | 11. The amount taken as a credit for the taxable year |
| 458 | under s. 220.187. |
| 459 | 12. The amount taken as a credit for the taxable year |
| 460 | under s. 220.192. |
| 461 | Section 11. Paragraph (d) of subsection (1) of section |
| 462 | 366.8255, Florida Statutes, is amended to read: |
| 463 | 366.8255 Environmental cost recovery.-- |
| 464 | (1) As used in this section, the term: |
| 465 | (d) "Environmental compliance costs" includes all costs or |
| 466 | expenses incurred by an electric utility in complying with |
| 467 | environmental laws or regulations, or in deploying hydrogen |
| 468 | energy technologies, as provided in subparagraph 8., including, |
| 469 | but not limited to: |
| 470 | 1. Inservice capital investments, including the electric |
| 471 | utility's last authorized rate of return on equity thereon; |
| 472 | 2. Operation and maintenance expenses; |
| 473 | 3. Fuel procurement costs; |
| 474 | 4. Purchased power costs; |
| 475 | 5. Emission allowance costs; |
| 476 | 6. Direct taxes on environmental equipment; and |
| 477 | 7. Costs or expenses prudently incurred by an electric |
| 478 | utility pursuant to an agreement entered into on or after the |
| 479 | effective date of this act and prior to October 1, 2002, between |
| 480 | the electric utility and the Florida Department of Environmental |
| 481 | Protection or the United States Environmental Protection Agency |
| 482 | for the exclusive purpose of ensuring compliance with ozone |
| 483 | ambient air quality standards by an electrical generating |
| 484 | facility owned by the electric utility; and |
| 485 | 8. Costs incurred between July 1, 2005, and June 30, 2009, |
| 486 | for hydrogen energy technologies, as defined in s. 377.804(6), |
| 487 | which have the potential to contribute to the provision of |
| 488 | adequate and reliable electric service to or for the public in |
| 489 | the state, and which have minimal rate impacts. The electric |
| 490 | utility shall demonstrate that the proposed hydrogen energy |
| 491 | technology meets the definition provided in s. 377.804(6). |
| 492 | Section 12. Subsection (1) of section 633.022, Florida |
| 493 | Statutes, is amended, and subsection (4) is added to said |
| 494 | section, to read: |
| 495 | 633.022 Uniform firesafety standards.--The Legislature |
| 496 | hereby determines that to protect the public health, safety, and |
| 497 | welfare it is necessary to provide for firesafety standards |
| 498 | governing the construction and utilization of certain buildings |
| 499 | and structures. The Legislature further determines that certain |
| 500 | buildings or structures, due to their specialized use or to the |
| 501 | special characteristics of the person utilizing or occupying |
| 502 | these buildings or structures, should be subject to firesafety |
| 503 | standards reflecting these special needs as may be appropriate. |
| 504 | (1) The department shall establish uniform firesafety |
| 505 | standards that apply to: |
| 506 | (a) All new, existing, and proposed state-owned and state- |
| 507 | leased buildings. |
| 508 | (b) All new, existing, and proposed hospitals, nursing |
| 509 | homes, assisted living facilities, adult family-care homes, |
| 510 | correctional facilities, public schools, transient public |
| 511 | lodging establishments, public food service establishments, |
| 512 | elevators, migrant labor camps, mobile home parks, lodging |
| 513 | parks, recreational vehicle parks, recreational camps, |
| 514 | residential and nonresidential child care facilities, facilities |
| 515 | for the developmentally disabled, motion picture and television |
| 516 | special effects productions, and self-service gasoline stations, |
| 517 | and hydrogen fueling, storage, and production facilities for |
| 518 | stationary fuel cells and vehicles, including maintenance and |
| 519 | repair facilities, of which standards the State Fire Marshal is |
| 520 | the final administrative interpreting authority. |
| 521 |
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| 522 | In the event there is a dispute between the owners of the |
| 523 | buildings specified in paragraph (b) and a local authority |
| 524 | requiring a more stringent uniform firesafety standard for |
| 525 | sprinkler systems, the State Fire Marshal shall be the final |
| 526 | administrative interpreting authority and the State Fire |
| 527 | Marshal's interpretation regarding the uniform firesafety |
| 528 | standards shall be considered final agency action. |
| 529 | (4)(a) The State Fire Marshal shall have authority to |
| 530 | adopt any rule necessary pertaining to or applicable to any |
| 531 | building, structure, facility, condition, situation, or |
| 532 | circumstance in which hydrogen is being used, produced, stored, |
| 533 | or in any other manner dealt with or treated as a fuel as the |
| 534 | State Fire Marshal deems necessary to protect the public health, |
| 535 | safety, and welfare and to protect the safety of persons and |
| 536 | property in the state, including, but not limited to, the |
| 537 | adoption of the most recent edition of the National Fire |
| 538 | Protection Association's NFPA 1 and any other applicable code, |
| 539 | publication, or standard. |
| 540 | (b) The State Fire Marshal has the authority to require by |
| 541 | rule that any equipment used in conjunction with paragraph (a) |
| 542 | must be listed by a nationally recognized testing laboratory, |
| 543 | such as Underwriters Laboratories, Inc., or Factory Mutual |
| 544 | Laboratories, Inc. The State Fire Marshal has the authority to |
| 545 | adopt by rule procedures for determining whether a laboratory is |
| 546 | nationally recognized, taking into account the laboratory's |
| 547 | facilities, procedures, use of nationally recognized standards, |
| 548 | and any other criteria reasonably calculated to reach an |
| 549 | informed determination. |
| 550 | Section 13. Subsection (1) of section 366.075, Florida |
| 551 | Statutes, is amended to read: |
| 552 | 366.075 Experimental and transitional rates.-- |
| 553 | (1) The commission is authorized to approve rates on an |
| 554 | experimental or transitional basis for any public utility to |
| 555 | encourage energy conservation or to encourage efficiency or the |
| 556 | use of energy from a renewable energy resource, as defined in s. |
| 557 | 377.703(2). The application of such rates may be for limited |
| 558 | geographic areas and for a limited period. |
| 559 | Section 14. This act shall take effect July 1, 2005. |