(LATE FILED)	Amendment
Bill No. 7131

Amendment No. 586547

CHAMBER ACTION
Senate		House
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1	Representative Needelman offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5	Section 1.  Section 199.1055, Florida Statutes, is amended
6	to read:
7	199.1055  Contaminated site rehabilitation tax credit.--
8	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
9	(a)  A credit in the amount of 50 35 percent of the costs
10	of voluntary cleanup activity that is integral to site
11	rehabilitation at the following sites is available against any
12	tax due for a taxable year under s. 199.032, less any credit
13	allowed by former s. 220.68 for that year:
14	1.  A drycleaning-solvent-contaminated site eligible for
15	state-funded site rehabilitation under s. 376.3078(3);
16	2.  A drycleaning-solvent-contaminated site at which
17	cleanup is undertaken by the real property owner pursuant to s.
18	376.3078(11), if the real property owner is not also, and has
19	never been, the owner or operator of the drycleaning facility
20	where the contamination exists; or
21	3.  A brownfield site in a designated brownfield area under
22	s. 376.80.
23	(b)  A tax credit applicant, or multiple tax credit
24	applicants working jointly to clean up a single site, may not be
25	granted more than $500,000 $250,000 per year in tax credits for
26	each site voluntarily rehabilitated. Multiple tax credit
27	applicants shall be granted tax credits in the same proportion
28	as their contribution to payment of cleanup costs. Subject to
29	the same conditions and limitations as provided in this section,
30	a municipality, county, or other tax credit applicant which
31	voluntarily rehabilitates a site may receive not more than
32	$500,000 $250,000 per year in tax credits which it can
33	subsequently transfer subject to the provisions in paragraph
34	(g).
35	(c)  If the credit granted under this section is not fully
36	used in any one year because of insufficient tax liability on
37	the part of the tax credit applicant, the unused amount may be
38	carried forward for a period not to exceed 5 years. Five years
39	after the date a credit is granted under this section, such
40	credit expires and may not be used. However, if during the 5-
41	year period the credit is transferred, in whole or in part,
42	pursuant to paragraph (g), each transferee has 5 years after the
43	date of transfer to use its credit.
44	(d)  A taxpayer that receives a credit under s. 220.1845 is
45	ineligible to receive credit under this section in a given tax
46	year.
47	(e)  A tax credit applicant that receives state-funded site
48	rehabilitation pursuant to s. 376.3078(3) for rehabilitation of
49	a drycleaning-solvent-contaminated site is ineligible to receive
50	credit under this section for costs incurred by the tax credit
51	applicant in conjunction with the rehabilitation of that site
52	during the same time period that state-administered site
53	rehabilitation was underway.
54	(f)  The total amount of the tax credits which may be
55	granted under this section and s. 220.1845 is $5 $2 million
56	annually.
57	(g)1.  Tax credits that may be available under this section
58	to an entity eligible under s. 376.30781 may be transferred
59	after a merger or acquisition to the surviving or acquiring
60	entity and used in the same manner with the same limitations.
61	2.  The entity or its surviving or acquiring entity as
62	described in subparagraph 1., may transfer any unused credit in
63	whole or in units of no less than 25 percent of the remaining
64	credit. The entity acquiring such credit may use it in the same
65	manner and with the same limitation as described in this
66	section. Such transferred credits may not be transferred again
67	although they may succeed to a surviving or acquiring entity
68	subject to the same conditions and limitations as described in
69	this section.
70	3.  In the event the credit provided for under this section
71	is reduced either as a result of a determination by the
72	Department of Environmental Protection or an examination or
73	audit by the Department of Revenue, such tax deficiency shall be
74	recovered from the first entity, or the surviving or acquiring
75	entity, to have claimed such credit up to the amount of credit
76	taken. Any subsequent deficiencies shall be assessed against any
77	entity acquiring and claiming such credit, or in the case of
78	multiple succeeding entities in the order of credit succession.
79	(h)  In order to encourage completion of site
80	rehabilitation at contaminated sites being voluntarily cleaned
81	up and eligible for a tax credit under this section, the tax
82	credit applicant may claim an additional 25 10 percent of the
83	total cleanup costs, not to exceed $500,000 $50,000, in the
84	final year of cleanup as evidenced by the Department of
85	Environmental Protection issuing a "No Further Action" order for
86	that site.
87	(i)  In order to encourage the construction of housing that
88	meets the definition of affordable provided in s. 420.0004(3),
89	an applicant for the tax credit may claim an additional 25
90	percent of the total site-rehabilitation costs that are eligible
91	for tax credits under this section, not to exceed $500,000. In
92	order to receive this additional tax credit, the applicant must
93	provide a certification letter from the Florida Housing Finance
94	Corporation, the local housing authority, or other governmental
95	agency that is a party to the use agreement, indicating that the
96	construction on the brownfield site is complete, the brownfield
97	site has received a certificate of occupancy, and the brownfield
98	site has a properly recorded instrument that limits the use of
99	the property to housing that meets the definition of affordable
100	provided in s. 420.0004(3).
101	(2)  FILING REQUIREMENTS.--Any taxpayer that wishes to
102	obtain credit under this section must submit with its return a
103	tax credit certificate approving partial tax credits issued by
104	the Department of Environmental Protection under s. 376.30781.
105	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
106	FORFEITURE.--
107	(a)  The Department of Revenue may adopt rules to prescribe
108	any necessary forms required to claim a tax credit under this
109	section and to provide the administrative guidelines and
110	procedures required to administer this section.
111	(b)  In addition to its existing audit and investigation
112	authority relating to chapters 199 and 220, the Department of
113	Revenue may perform any additional financial and technical
114	audits and investigations, including examining the accounts,
115	books, or records of the tax credit applicant, which are
116	necessary to verify the site rehabilitation costs included in a
117	tax credit return and to ensure compliance with this section.
118	The Department of Environmental Protection shall provide
119	technical assistance, when requested by the Department of
120	Revenue, on any technical audits performed under this section.
121	(c)  It is grounds for forfeiture of previously claimed and
122	received tax credits if the Department of Revenue determines, as
123	a result of either an audit or information received from the
124	Department of Environmental Protection, that a taxpayer received
125	tax credits under this section to which the taxpayer was not
126	entitled. In the case of fraud, the taxpayer shall be prohibited
127	from claiming any future tax credits under this section or s.
128	220.1845.
129	1.  The taxpayer is responsible for returning forfeited tax
130	credits to the Department of Revenue, and such funds shall be
131	paid into the General Revenue Fund of the state.
132	2.  The taxpayer shall file with the Department of Revenue
133	an amended tax return or such other report as the Department of
134	Revenue prescribes by rule and shall pay any required tax within
135	60 days after the taxpayer receives notification from the
136	Department of Environmental Protection pursuant to s. 376.30781
137	that previously approved tax credits have been revoked or
138	modified, if uncontested, or within 60 days after a final order
139	is issued following proceedings involving a contested revocation
140	or modification order.
141	3.  A notice of deficiency may be issued by the Department
142	of Revenue at any time within 5 years after the date the
143	taxpayer receives notification from the Department of
144	Environmental Protection pursuant to s. 376.30781 that
145	previously approved tax credits have been revoked or modified.
146	If a taxpayer fails to notify the Department of Revenue of any
147	change in its tax credit claimed, a notice of deficiency may be
148	issued at any time. In either case, the amount of any proposed
149	assessment set forth in such notice of deficiency shall be
150	limited to the amount of any deficiency resulting under this
151	section from the recomputation of the taxpayer's tax for the
152	taxable year.
153	4.  Any taxpayer that fails to report and timely pay any
154	tax due as a result of the forfeiture of its tax credit is in
155	violation of this section and is subject to applicable penalty
156	and interest.
157	Section 2.  Section 220.1845, Florida Statutes, is amended
158	to read:
159	220.1845  Contaminated site rehabilitation tax credit.--
160	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
161	(a)  A credit in the amount of 50 35 percent of the costs
162	of voluntary cleanup activity that is integral to site
163	rehabilitation at the following sites is available against any
164	tax due for a taxable year under this chapter:
165	1.  A drycleaning-solvent-contaminated site eligible for
166	state-funded site rehabilitation under s. 376.3078(3);
167	2.  A drycleaning-solvent-contaminated site at which
168	cleanup is undertaken by the real property owner pursuant to s.
169	376.3078(11), if the real property owner is not also, and has
170	never been, the owner or operator of the drycleaning facility
171	where the contamination exists; or
172	3.  A brownfield site in a designated brownfield area under
173	s. 376.80.
174	(b)  A tax credit applicant, or multiple tax credit
175	applicants working jointly to clean up a single site, may not be
176	granted more than $500,000 $250,000 per year in tax credits for
177	each site voluntarily rehabilitated. Multiple tax credit
178	applicants shall be granted tax credits in the same proportion
179	as their contribution to payment of cleanup costs. Subject to
180	the same conditions and limitations as provided in this section,
181	a municipality, county, or other tax credit applicant which
182	voluntarily rehabilitates a site may receive not more than
183	$500,000 $250,000 per year in tax credits which it can
184	subsequently transfer subject to the provisions in paragraph
185	(h).
186	(c)  If the credit granted under this section is not fully
187	used in any one year because of insufficient tax liability on
188	the part of the corporation, the unused amount may be carried
189	forward for a period not to exceed 5 years. The carryover credit
190	may be used in a subsequent year when the tax imposed by this
191	chapter for that year exceeds the credit for which the
192	corporation is eligible in that year under this section after
193	applying the other credits and unused carryovers in the order
194	provided by s. 220.02(8). Five years after the date a credit is
195	granted under this section, such credit expires and may not be
196	used. However, if during the 5-year period the credit is
197	transferred, in whole or in part, pursuant to paragraph (h),
198	each transferee has 5 years after the date of transfer to use
199	its credit.
200	(d)  A taxpayer that files a consolidated return in this
201	state as a member of an affiliated group under s. 220.131(1) may
202	be allowed the credit on a consolidated return basis up to the
203	amount of tax imposed upon the consolidated group.
204	(e)  A taxpayer that receives credit under s. 199.1055 is
205	ineligible to receive credit under this section in a given tax
206	year.
207	(f)  A tax credit applicant that receives state-funded site
208	rehabilitation under s. 376.3078(3) for rehabilitation of a
209	drycleaning-solvent-contaminated site is ineligible to receive
210	credit under this section for costs incurred by the tax credit
211	applicant in conjunction with the rehabilitation of that site
212	during the same time period that state-administered site
213	rehabilitation was underway.
214	(g)  The total amount of the tax credits which may be
215	granted under this section and s. 199.1055 is $5 $2 million
216	annually.
217	(h)1.  Tax credits that may be available under this section
218	to an entity eligible under s. 376.30781 may be transferred
219	after a merger or acquisition to the surviving or acquiring
220	entity and used in the same manner and with the same
221	limitations.
222	2.  The entity or its surviving or acquiring entity as
223	described in subparagraph 1., may transfer any unused credit in
224	whole or in units of no less than 25 percent of the remaining
225	credit. The entity acquiring such credit may use it in the same
226	manner and with the same limitation as described in this
227	section. Such transferred credits may not be transferred again
228	although they may succeed to a surviving or acquiring entity
229	subject to the same conditions and limitations as described in
230	this section.
231	3.  In the event the credit provided for under this section
232	is reduced either as a result of a determination by the
233	Department of Environmental Protection or an examination or
234	audit by the Department of Revenue, such tax deficiency shall be
235	recovered from the first entity, or the surviving or acquiring
236	entity, to have claimed such credit up to the amount of credit
237	taken. Any subsequent deficiencies shall be assessed against any
238	entity acquiring and claiming such credit, or in the case of
239	multiple succeeding entities in the order of credit succession.
240	(i)  In order to encourage completion of site
241	rehabilitation at contaminated sites being voluntarily cleaned
242	up and eligible for a tax credit under this section, the tax
243	credit applicant may claim an additional 25 10 percent of the
244	total cleanup costs, not to exceed $500,000 $50,000, in the
245	final year of cleanup as evidenced by the Department of
246	Environmental Protection issuing a "No Further Action" order for
247	that site.
248	(j)  In order to encourage the construction of housing that
249	meets the definition of affordable provided in s. 420.0004(3),
250	an applicant for the tax credit may claim an additional 25
251	percent of the total site-rehabilitation costs that are eligible
252	for tax credits under this section, not to exceed $500,000. In
253	order to receive this additional tax credit, the applicant must
254	provide a certification letter from the Florida Housing Finance
255	Corporation, the local housing authority, or other governmental
256	agency that is a party to the use agreement, indicating that the
257	construction on the brownfield site is complete, the brownfield
258	site has received a certificate of occupancy, and the brownfield
259	site has a properly recorded instrument that limits the use of
260	the property to housing that meets the definition of affordable
261	provided in s. 420.0004(3).
262	(2)  FILING REQUIREMENTS.--Any corporation that wishes to
263	obtain credit under this section must submit with its return a
264	tax credit certificate approving partial tax credits issued by
265	the Department of Environmental Protection under s. 376.30781.
266	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
267	FORFEITURE.--
268	(a)  The Department of Revenue may adopt rules to prescribe
269	any necessary forms required to claim a tax credit under this
270	section and to provide the administrative guidelines and
271	procedures required to administer this section.
272	(b)  In addition to its existing audit and investigation
273	authority relating to chapter 199 and this chapter, the
274	Department of Revenue may perform any additional financial and
275	technical audits and investigations, including examining the
276	accounts, books, or records of the tax credit applicant, which
277	are necessary to verify the site rehabilitation costs included
278	in a tax credit return and to ensure compliance with this
279	section. The Department of Environmental Protection shall
280	provide technical assistance, when requested by the Department
281	of Revenue, on any technical audits performed pursuant to this
282	section.
283	(c)  It is grounds for forfeiture of previously claimed and
284	received tax credits if the Department of Revenue determines, as
285	a result of either an audit or information received from the
286	Department of Environmental Protection, that a taxpayer received
287	tax credits pursuant to this section to which the taxpayer was
288	not entitled. In the case of fraud, the taxpayer shall be
289	prohibited from claiming any future tax credits under this
290	section or s. 199.1055.
291	1.  The taxpayer is responsible for returning forfeited tax
292	credits to the Department of Revenue, and such funds shall be
293	paid into the General Revenue Fund of the state.
294	2.  The taxpayer shall file with the Department of Revenue
295	an amended tax return or such other report as the Department of
296	Revenue prescribes by rule and shall pay any required tax within
297	60 days after the taxpayer receives notification from the
298	Department of Environmental Protection pursuant to s. 376.30781
299	that previously approved tax credits have been revoked or
300	modified, if uncontested, or within 60 days after a final order
301	is issued following proceedings involving a contested revocation
302	or modification order.
303	3.  A notice of deficiency may be issued by the Department
304	of Revenue at any time within 5 years after the date the
305	taxpayer receives notification from the Department of
306	Environmental Protection pursuant to s. 376.30781 that
307	previously approved tax credits have been revoked or modified.
308	If a taxpayer fails to notify the Department of Revenue of any
309	change in its tax credit claimed, a notice of deficiency may be
310	issued at any time. In either case, the amount of any proposed
311	assessment set forth in such notice of deficiency shall be
312	limited to the amount of any deficiency resulting under this
313	section from the recomputation of the taxpayer's tax for the
314	taxable year.
315	4.  Any taxpayer that fails to report and timely pay any
316	tax due as a result of the forfeiture of its tax credit is in
317	violation of this section and is subject to applicable penalty
318	and interest.
319	Section 3.  Section 376.30781, Florida Statutes, is amended
320	to read:
321	376.30781  Partial tax credits for rehabilitation of
322	drycleaning-solvent-contaminated sites and brownfield sites in
323	designated brownfield areas; application process; rulemaking
324	authority; revocation authority.--
325	(1)  The Legislature finds that:
326	(a)  To facilitate property transactions and economic
327	growth and development, it is in the interest of the state to
328	encourage the cleanup, at the earliest possible time, of
329	drycleaning-solvent-contaminated sites and brownfield sites in
330	designated brownfield areas.
331	(b)  It is the intent of the Legislature to encourage the
332	voluntary cleanup of drycleaning-solvent-contaminated sites and
333	brownfield sites in designated brownfield areas by providing a
334	partial tax credit for the restoration of such property in
335	specified circumstances.
336	(2)  Notwithstanding the requirements of subsection (5),
337	tax credits allowed pursuant to ss. 199.1055 and 220.1845 are
338	available for any site rehabilitation conducted during the
339	calendar year in which the applicable voluntary cleanup
340	agreement or brownfield site rehabilitation agreement is
341	executed, even if the site rehabilitation is conducted prior to
342	the execution of that agreement or the designation of the
343	brownfield area.
344	(3)(2)(a)  A credit in the amount of 50 35 percent of the
345	costs of voluntary cleanup activity that is integral to site
346	rehabilitation at the following sites is allowed pursuant to ss.
347	199.1055 and 220.1845:
348	1.  A drycleaning-solvent-contaminated site eligible for
349	state-funded site rehabilitation under s. 376.3078(3);
350	2.  A drycleaning-solvent-contaminated site at which
351	cleanup is undertaken by the real property owner pursuant to s.
352	376.3078(11), if the real property owner is not also, and has
353	never been, the owner or operator of the drycleaning facility
354	where the contamination exists; or
355	3.  A brownfield site in a designated brownfield area under
356	s. 376.80.
357	(b)  A tax credit applicant, or multiple tax credit
358	applicants working jointly to clean up a single site, may not be
359	granted more than $500,000 $250,000 per year in tax credits for
360	each site voluntarily rehabilitated. Multiple tax credit
361	applicants shall be granted tax credits in the same proportion
362	as their contribution to payment of cleanup costs. Tax credits
363	are available only for site rehabilitation conducted during the
364	calendar year for which the tax credit application is submitted.
365	(c)  In order to encourage completion of site
366	rehabilitation at contaminated sites that are being voluntarily
367	cleaned up and that are eligible for a tax credit under this
368	section, the tax credit applicant may claim an additional 25 10
369	percent of the total cleanup costs, not to exceed $500,000
370	$50,000, in the final year of cleanup as evidenced by the
371	Department of Environmental Protection issuing a "No Further
372	Action" order for that site.
373	(d)  In order to encourage the construction of housing that
374	meets the definition of affordable provided in s. 420.0004(3),
375	an applicant for the tax credit may claim an additional 25
376	percent of the total site-rehabilitation costs that are eligible
377	for tax credits under this section, not to exceed $500,000. In
378	order to receive this additional tax credit, the applicant must
379	provide a certification letter from the Florida Housing Finance
380	Corporation, the local housing authority, or other governmental
381	agency that is a party to the use agreement, indicating that the
382	construction on the brownfield site is complete, the brownfield
383	site has received a certificate of occupancy, and the brownfield
384	site has a properly recorded instrument that limits the use of
385	the property to housing that meets the definition of affordable
386	provided in s. 420.0004(3). Notwithstanding the limitation that
387	only one application shall be submitted each year for each site,
388	an application for the additional credit provided for in this
389	paragraph shall be submitted as soon as all requirements to
390	obtain this additional tax credit have been met.
391	(e)  Notwithstanding the restrictions in this section that
392	limit tax credit eligibility to costs that are integral to site
393	rehabilitation, to encourage the redevelopment of properties in
394	designated brownfield areas that are hindered by the presence of
395	solid waste, as defined in s. 403.703, a tax credit applicant
396	may also claim costs to address the solid waste, but only those
397	costs to remove, transport, and dispose of solid waste in
398	accordance with department rules. These costs are eligible for a
399	tax credit provided the applicant submits an affidavit stating
400	that, after consultation with appropriate local government
401	officials and the department, to the best of the applicant's
402	knowledge, the site was never operated as a landfill or dump
403	site for monetary compensation, and submits all other
404	documentation and certifications required by this section. In
405	this section, where reference is made to "site rehabilitation,"
406	the department shall instead consider whether the costs claimed
407	are for removal, transportation, and disposal of solid waste.
408	(4)(3)  The Department of Environmental Protection shall be
409	responsible for allocating the tax credits provided for in ss.
410	199.1055 and 220.1845, not to exceed a total of $5 $2 million in
411	tax credits annually.
412	(5)(4)  To claim the credit for site rehabilitation
413	conducted during the current calendar year, each tax credit
414	applicant must apply to the Department of Environmental
415	Protection for an allocation of the $5 $2 million annual credit
416	by January 15 of the following year on a form developed by the
417	Department of Environmental Protection in cooperation with the
418	Department of Revenue. The form shall include an affidavit from
419	each tax credit applicant certifying that all information
420	contained in the application, including all records of costs
421	incurred and claimed in the tax credit application, are true and
422	correct. If the application is submitted pursuant to
423	subparagraph (3)(2)(a)2., the form must include an affidavit
424	signed by the real property owner stating that it is not, and
425	has never been, the owner or operator of the drycleaning
426	facility where the contamination exists. Approval of partial tax
427	credits must be accomplished on a first-come, first-served basis
428	based upon the date complete applications are received by the
429	Division of Waste Management. A tax credit applicant shall
430	submit only one complete application per site for each calendar
431	year's site rehabilitation costs. Incomplete placeholder
432	applications shall not be accepted and will not secure a place
433	in the first-come, first-served application line. To be eligible
434	for a tax credit, the tax credit applicant must:
435	(a)  Have entered into a voluntary cleanup agreement with
436	the Department of Environmental Protection for a drycleaning-
437	solvent-contaminated site or a Brownfield Site Rehabilitation
438	Agreement, as applicable; and
439	(b)  Have paid all deductibles pursuant to s.
440	376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
441	sites.
442	(6)(5)  To obtain the tax credit certificate, a tax credit
443	applicant must annually file an application for certification,
444	which must be received by the Division of Waste Management of
445	the Department of Environmental Protection by January 15 of the
446	year following the calendar year for which site rehabilitation
447	costs are being claimed in a tax credit application. The tax
448	credit applicant must provide all pertinent information
449	requested on the tax credit application form, including, at a
450	minimum, the name and address of the tax credit applicant and
451	the address and tracking identification number of the eligible
452	site. Along with the tax credit application form, the tax credit
453	applicant must submit the following:
454	(a)  A nonrefundable review fee of $250 made payable to the
455	Water Quality Assurance Trust Fund to cover the administrative
456	costs associated with the department's review of the tax credit
457	application;
458	(b)  Copies of contracts and documentation of contract
459	negotiations, accounts, invoices, sales tickets, or other
460	payment records from purchases, sales, leases, or other
461	transactions involving actual costs incurred for that tax year
462	related to site rehabilitation, as that term is defined in ss.
463	376.301 and 376.79;
464	(c)  Proof that the documentation submitted pursuant to
465	paragraph (b) has been reviewed and verified by an independent
466	certified public accountant in accordance with standards
467	established by the American Institute of Certified Public
468	Accountants. Specifically, the certified public accountant must
469	attest to the accuracy and validity of the costs incurred and
470	paid by conducting an independent review of the data presented
471	by the tax credit applicant. Accuracy and validity of costs
472	incurred and paid would be determined once the level of effort
473	was certified by an appropriate professional registered in this
474	state in each contributing technical discipline. The certified
475	public accountant's report would also attest that the costs
476	included in the application form are not duplicated within the
477	application. A copy of the accountant's report shall be
478	submitted to the Department of Environmental Protection with the
479	tax credit application; and
480	(d)  A certification form stating that site rehabilitation
481	activities associated with the documentation submitted pursuant
482	to paragraph (b) have been conducted under the observation of,
483	and related technical documents have been signed and sealed by,
484	an appropriate professional registered in this state in each
485	contributing technical discipline. The certification form shall
486	be signed and sealed by the appropriate registered professionals
487	stating that the costs incurred were integral, necessary, and
488	required for site rehabilitation, as that term is defined in ss.
489	376.301 and 376.79.
490	(7)(6)  The certified public accountant and appropriate
491	registered professionals submitting forms as part of a tax
492	credit application must verify such forms. Verification must be
493	accomplished as provided in s. 92.525(1)(b) and subject to the
494	provisions of s. 92.525(3).
495	(8)(7)  The Department of Environmental Protection shall
496	review the tax credit application and any supplemental
497	documentation that the tax credit applicant may submit prior to
498	the annual application deadline in order to have the application
499	considered complete, for the purpose of verifying that the tax
500	credit applicant has met the qualifying criteria in subsections
501	(3)(2) and (5)(4) and has submitted all required documentation
502	listed in subsection (6)(5). Upon verification that the tax
503	credit applicant has met these requirements, the department
504	shall issue a written decision granting eligibility for partial
505	tax credits (a tax credit certificate) in the amount of 50 35
506	percent of the total costs claimed, subject to the $500,000
507	$250,000 limitation, for the calendar year for which the tax
508	credit application is submitted based on the report of the
509	certified public accountant and the certifications from the
510	appropriate registered technical professionals.
511	(9)(8)  On or before March 1, the Department of
512	Environmental Protection shall inform each eligible tax credit
513	applicant of the amount of its partial tax credit and provide
514	each eligible tax credit applicant with a tax credit certificate
515	that must be submitted with its tax return to the Department of
516	Revenue to claim the tax credit or be transferred pursuant to s.
517	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
518	the payment of refunds if total credits exceed the amount of tax
519	owed.
520	(10)(9)  If a tax credit applicant does not receive a tax
521	credit allocation due to an exhaustion of the $5 $2 million
522	annual tax credit authorization, such application will then be
523	included in the same first-come, first-served order in the next
524	year's annual tax credit allocation, if any, based on the prior
525	year application.
526	(11)(10)  The Department of Environmental Protection may
527	adopt rules to prescribe the necessary forms required to claim
528	tax credits under this section and to provide the administrative
529	guidelines and procedures required to administer this section.
530	(12)(11)  The Department of Environmental Protection may
531	revoke or modify any written decision granting eligibility for
532	partial tax credits under this section if it is discovered that
533	the tax credit applicant submitted any false statement,
534	representation, or certification in any application, record,
535	report, plan, or other document filed in an attempt to receive
536	partial tax credits under this section. The Department of
537	Environmental Protection shall immediately notify the Department
538	of Revenue of any revoked or modified orders affecting
539	previously granted partial tax credits. Additionally, the tax
540	credit applicant must notify the Department of Revenue of any
541	change in its tax credit claimed.
542	(13)(12)  A tax credit applicant who receives state-funded
543	site rehabilitation under s. 376.3078(3) for rehabilitation of a
544	drycleaning-solvent-contaminated site is ineligible to receive a
545	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
546	by the tax credit applicant in conjunction with the
547	rehabilitation of that site during the same time period that
548	state-administered site rehabilitation was underway.
549	Section 4.  Subsections (15) and (16) of section 196.012,
550	Florida Statutes, are amended to read:
551	196.012  Definitions.--For the purpose of this chapter, the
552	following terms are defined as follows, except where the context
553	clearly indicates otherwise:
554	(15)  "New business" means:
555	(a)1.  A business establishing 10 or more jobs to employ 10
556	or more full-time employees in this state, which manufactures,
557	processes, compounds, fabricates, or produces for sale items of
558	tangible personal property at a fixed location and which
559	comprises an industrial or manufacturing plant;
560	2.  A business establishing 25 or more jobs to employ 25 or
561	more full-time employees in this state, the sales factor of
562	which, as defined by s. 220.15(5), for the facility with respect
563	to which it requests an economic development ad valorem tax
564	exemption is less than 0.50 for each year the exemption is
565	claimed; or
566	3.  An office space in this state owned and used by a
567	corporation newly domiciled in this state; provided such office
568	space houses 50 or more full-time employees of such corporation;
569	provided that such business or office first begins operation on
570	a site clearly separate from any other commercial or industrial
571	operation owned by the same business.
572	(b)  Any business located in an enterprise zone or
573	brownfield area that first begins operation on a site clearly
574	separate from any other commercial or industrial operation owned
575	by the same business.
576	(c)  A business that is situated on property annexed into a
577	municipality and that, at the time of the annexation, is
578	receiving an economic development ad valorem tax exemption from
579	the county under s. 196.1995.
580	(16)  "Expansion of an existing business" means:
581	(a)1.  A business establishing 10 or more jobs to employ 10
582	or more full-time employees in this state, which manufactures,
583	processes, compounds, fabricates, or produces for sale items of
584	tangible personal property at a fixed location and which
585	comprises an industrial or manufacturing plant; or
586	2.  A business establishing 25 or more jobs to employ 25 or
587	more full-time employees in this state, the sales factor of
588	which, as defined by s. 220.15(5), for the facility with respect
589	to which it requests an economic development ad valorem tax
590	exemption is less than 0.50 for each year the exemption is
591	claimed; provided that such business increases operations on a
592	site colocated with a commercial or industrial operation owned
593	by the same business, resulting in a net increase in employment
594	of not less than 10 percent or an increase in productive output
595	of not less than 10 percent.
596	(b)  Any business located in an enterprise zone or
597	brownfield area that increases operations on a site colocated
598	with a commercial or industrial operation owned by the same
599	business.
600	Section 5.  Section 196.1995, Florida Statutes, is amended
601	to read:
602	196.1995  Economic development ad valorem tax exemption.--
603	(1)  The board of county commissioners of any county or the
604	governing authority of any municipality shall call a referendum
605	within its total jurisdiction to determine whether its
606	respective jurisdiction may grant economic development ad
607	valorem tax exemptions under s. 3, Art. VII of the State
608	Constitution if:
609	(a)  The board of county commissioners of the county or the
610	governing authority of the municipality votes to hold such
611	referendum; or
612	(b)  The board of county commissioners of the county or the
613	governing authority of the municipality receives a petition
614	signed by 10 percent of the registered electors of its
615	respective jurisdiction, which petition calls for the holding of
616	such referendum.
617	(2)  The ballot question in such referendum shall be in
618	substantially the following form:
619
620	Shall the board of county commissioners of this county (or the
621	governing authority of this municipality, or both) be authorized
622	to grant, pursuant to s. 3, Art. VII of the State Constitution,
623	property tax exemptions to new businesses and expansions of
624	existing businesses?
625	____ Yes--For authority to grant exemptions.
626	____ No--Against authority to grant exemptions.
627
628	(3)  The board of county commissioners or the governing
629	authority of the municipality that which calls a referendum
630	within its total jurisdiction to determine whether its
631	respective jurisdiction may grant economic development ad
632	valorem tax exemptions may vote to limit the effect of the
633	referendum to authority to grant economic development tax
634	exemptions for new businesses and expansions of existing
635	businesses located in an enterprise zone or a brownfield area,
636	as defined in s. 376.79(4). If In the event that an area
637	nominated to be an enterprise zone pursuant to s. 290.0055 has
638	not yet been designated pursuant to s. 290.0065, the board of
639	county commissioners or the governing authority of the
640	municipality may call such referendum prior to such designation;
641	however, the authority to grant economic development ad valorem
642	tax exemptions does will not apply until such area is designated
643	pursuant to s. 290.0065. The ballot question in such referendum
644	shall be in substantially the following form and shall be used
645	in lieu of the ballot question prescribed in subsection (2):
646
647	Shall the board of county commissioners of this county (or the
648	governing authority of this municipality, or both) be authorized
649	to grant, pursuant to s. 3, Art. VII of the State Constitution,
650	property tax exemptions for new businesses and expansions of
651	existing businesses which are located in an enterprise zone or a
652	brownfield area?
653
654	_____Yes--For authority to grant exemptions.
655	_____No--Against authority to grant exemptions.
656
657	(4)  A referendum pursuant to this section may be called
658	only once in any 12-month period.
659	(5)  Upon a majority vote in favor of such authority, the
660	board of county commissioners or the governing authority of the
661	municipality, at its discretion, by ordinance may exempt from ad
662	valorem taxation up to 100 percent of the assessed value of all
663	improvements to real property made by or for the use of a new
664	business and of all tangible personal property of such new
665	business, or up to 100 percent of the assessed value of all
666	added improvements to real property made to facilitate the
667	expansion of an existing business and of the net increase in all
668	tangible personal property acquired to facilitate such expansion
669	of an existing business, provided that the improvements to real
670	property are made or the tangible personal property is added or
671	increased on or after the day the ordinance is adopted. However,
672	if the authority to grant exemptions is approved in a referendum
673	in which the ballot question contained in subsection (3) appears
674	on the ballot, the authority of the board of county
675	commissioners or the governing authority of the municipality to
676	grant exemptions is limited solely to new businesses and
677	expansions of existing businesses that which are located in an
678	enterprise zone or brownfield area. Property acquired to replace
679	existing property shall not be considered to facilitate a
680	business expansion.  The exemption applies only to taxes levied
681	by the respective unit of government granting the exemption.
682	The exemption does not apply, however, to taxes levied for the
683	payment of bonds or to taxes authorized by a vote of the
684	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
685	Constitution. Any such exemption shall remain in effect for up
686	to 10 years with respect to any particular facility, regardless
687	of any change in the authority of the county or municipality to
688	grant such exemptions.  The exemption shall not be prolonged or
689	extended by granting exemptions from additional taxes or by
690	virtue of any reorganization or sale of the business receiving
691	the exemption.
692	(6)  With respect to a new business as defined by s.
693	196.012(15)(c), the municipality annexing the property on which
694	the business is situated may grant an economic development ad
695	valorem tax exemption under this section to that business for a
696	period that will expire upon the expiration of the exemption
697	granted by the county. If the county renews the exemption under
698	subsection (7), the municipality may also extend its exemption.
699	A municipal economic development ad valorem tax exemption
700	granted under this subsection may not extend beyond the duration
701	of the county exemption.
702	(7)  The authority to grant exemptions under this section
703	will expire 10 years after the date such authority was approved
704	in an election, but such authority may be renewed for another
705	10-year period in a referendum called and held pursuant to this
706	section.
707	(8)  Any person, firm, or corporation which desires an
708	economic development ad valorem tax exemption shall, in the year
709	the exemption is desired to take effect, file a written
710	application on a form prescribed by the department with the
711	board of county commissioners or the governing authority of the
712	municipality, or both.  The application shall request the
713	adoption of an ordinance granting the applicant an exemption
714	pursuant to this section and shall include the following
715	information:
716	(a)  The name and location of the new business or the
717	expansion of an existing business;
718	(b)  A description of the improvements to real property for
719	which an exemption is requested and the date of commencement of
720	construction of such improvements;
721	(c)  A description of the tangible personal property for
722	which an exemption is requested and the dates when such property
723	was or is to be purchased;
724	(d)  Proof, to the satisfaction of the board of county
725	commissioners or the governing authority of the municipality,
726	that the applicant is a new business or an expansion of an
727	existing business, as defined in s. 196.012(15) or (16); and
728	(e)  Other information deemed necessary by the department.
729	(9)  Before it takes action on the application, the board
730	of county commissioners or the governing authority of the
731	municipality shall deliver a copy of the application to the
732	property appraiser of the county. After careful consideration,
733	the property appraiser shall report the following information to
734	the board of county commissioners or the governing authority of
735	the municipality:
736	(a)  The total revenue available to the county or
737	municipality for the current fiscal year from ad valorem tax
738	sources, or an estimate of such revenue if the actual total
739	revenue available cannot be determined;
740	(b)  Any revenue lost to the county or municipality for the
741	current fiscal year by virtue of exemptions previously granted
742	under this section, or an estimate of such revenue if the actual
743	revenue lost cannot be determined;
744	(c)  An estimate of the revenue which would be lost to the
745	county or municipality during the current fiscal year if the
746	exemption applied for were granted had the property for which
747	the exemption is requested otherwise been subject to taxation;
748	and
749	(d)  A determination as to whether the property for which
750	an exemption is requested is to be incorporated into a new
751	business or the expansion of an existing business, as defined in
752	s. 196.012(15) or (16), or into neither, which determination the
753	property appraiser shall also affix to the face of the
754	application.  Upon the request of the property appraiser, the
755	department shall provide to him or her such information as it
756	may have available to assist in making such determination.
757	(10)  An ordinance granting an exemption under this section
758	shall be adopted in the same manner as any other ordinance of
759	the county or municipality and shall include the following:
760	(a)  The name and address of the new business or expansion
761	of an existing business to which the exemption is granted;
762	(b)  The total amount of revenue available to the county or
763	municipality from ad valorem tax sources for the current fiscal
764	year, the total amount of revenue lost to the county or
765	municipality for the current fiscal year by virtue of economic
766	development ad valorem tax exemptions currently in effect, and
767	the estimated revenue loss to the county or municipality for the
768	current fiscal year attributable to the exemption of the
769	business named in the ordinance;
770	(c)  The period of time for which the exemption will remain
771	in effect and the expiration date of the exemption; and
772	(d)  A finding that the business named in the ordinance
773	meets the requirements of s. 196.012(15) or (16).
774	Section 6.  Subsection (2) of section 288.9015, Florida
775	Statutes, is amended to read:
776	288.9015  Enterprise Florida, Inc.; purpose; duties.--
777	(2)  It shall be the responsibility of Enterprise Florida,
778	Inc., to aggressively market Florida's rural communities,
779	distressed urban communities, brownfields, and enterprise zones
780	as locations for potential new investment, to aggressively
781	assist in the retention and expansion of existing businesses in
782	these communities, and to aggressively assist these communities
783	in the identification and development of new economic
784	development opportunities for job creation, fully marketing
785	state incentive programs such as the Qualified Target Industry
786	Tax Refund Program under s. 288.106 and the Quick Action Closing
787	Fund under s. 288.1088 in economically distressed areas.
788	Section 7.  Section 376.80, Florida Statutes, is amended to
789	read:
790	376.80  Brownfield program administration process.--
791	(1)  A local government with jurisdiction over the
792	brownfield area must notify the department of its decision to
793	designate a brownfield area for rehabilitation for the purposes
794	of ss. 376.77-376.85. The notification must include a
795	resolution, by the local government body, to which is attached a
796	map adequate to clearly delineate exactly which parcels are to
797	be included in the brownfield area or alternatively a less-
798	detailed map accompanied by a detailed legal description of the
799	brownfield area. If a property owner within the area proposed
800	for designation by the local government requests in writing to
801	have his or her property removed from the proposed designation,
802	the local government shall grant the request. For
803	municipalities, the governing body shall adopt the resolution in
804	accordance with the procedures outlined in s. 166.041, except
805	that the notice for the public hearings on the proposed
806	resolution must be in the form established in s. 166.041(3)(c)2.
807	For counties, the governing body shall adopt the resolution in
808	accordance with the procedures outlined in s. 125.66, except
809	that the notice for the public hearings on the proposed
810	resolution shall be in the form established in s. 125.66(4)(b)2.
811	(2)(a)  If a local government proposes to designate a
812	brownfield area that is outside community redevelopment areas,
813	enterprise zones, empowerment zones, closed military bases, or
814	designated brownfield pilot project areas, the local government
815	must conduct at least one public hearing in the area to be
816	designated to provide an opportunity for public input on the
817	size of the area, the objectives for rehabilitation, job
818	opportunities and economic developments anticipated,
819	neighborhood residents' considerations, and other relevant local
820	concerns. Notice of the public hearing must be made in a
821	newspaper of general circulation in the area and the notice must
822	be at least 16 square inches in size, must be in ethnic
823	newspapers or local community bulletins, must be posted in the
824	affected area, and must be announced at a scheduled meeting of
825	the local governing body before the actual public hearing. In
826	determining the areas to be designated, the local government
827	must consider:
828	1.  Whether the brownfield area warrants economic
829	development and has a reasonable potential for such activities;
830	2.  Whether the proposed area to be designated represents a
831	reasonably focused approach and is not overly large in
832	geographic coverage;
833	3.  Whether the area has potential to interest the private
834	sector in participating in rehabilitation; and
835	4.  Whether the area contains sites or parts of sites
836	suitable for limited recreational open space, cultural, or
837	historical preservation purposes.
838	(b)  A local government shall designate a brownfield area
839	under the provisions of this act provided that:
840	1.  A person who owns or controls a potential brownfield
841	site is requesting the designation and has agreed to
842	rehabilitate and redevelop the brownfield site;
843	2.  The rehabilitation and redevelopment of the proposed
844	brownfield site will result in economic productivity of the
845	area, along with the creation of at least 5 10 new permanent
846	jobs at the brownfield site, whether full-time or part-time,
847	which are full-time equivalent positions not associated with the
848	implementation of the brownfield site rehabilitation agreement
849	and which are not associated with redevelopment project
850	demolition or construction activities pursuant to the
851	redevelopment agreement required under paragraph (5)(i).
852	However, the job-creation requirement shall not apply to the
853	rehabilitation and redevelopment of a brownfield site that will
854	provide affordable housing as defined in s. 420.0004(3) or the
855	creation of recreational areas, conservation areas, or parks;
856	3.  The redevelopment of the proposed brownfield site is
857	consistent with the local comprehensive plan and is a
858	permittable use under the applicable local land development
859	regulations;
860	4.  Notice of the proposed rehabilitation of the brownfield
861	area has been provided to neighbors and nearby residents of the
862	proposed area to be designated, and the person proposing the
863	area for designation has afforded to those receiving notice the
864	opportunity for comments and suggestions about rehabilitation.
865	Notice pursuant to this subsection must be made in a newspaper
866	of general circulation in the area, at least 16 square inches in
867	size, and the notice must be posted in the affected area; and
868	5.  The person proposing the area for designation has
869	provided reasonable assurance that he or she has sufficient
870	financial resources to implement and complete the rehabilitation
871	agreement and redevelopment plan.
872	(c)  The designation of a brownfield area and the
873	identification of a person responsible for brownfield site
874	rehabilitation simply entitles the identified person to
875	negotiate a brownfield site rehabilitation agreement with the
876	department or approved local pollution control program.
877	(3)  When there is a person responsible for brownfield site
878	rehabilitation, the local government must notify the department
879	of the identity of that person. If the agency or person who will
880	be responsible for the coordination changes during the approval
881	process specified in subsections (4), (5), and (6), the
882	department or the affected approved local pollution control
883	program must notify the affected local government when the
884	change occurs.
885	(4)  Local governments or persons responsible for
886	rehabilitation and redevelopment of brownfield areas must
887	establish an advisory committee or use an existing advisory
888	committee that has formally expressed its intent to address
889	redevelopment of the specific brownfield area for the purpose of
890	improving public participation and receiving public comments on
891	rehabilitation and redevelopment of the brownfield area, future
892	land use, local employment opportunities, community safety, and
893	environmental justice. Such advisory committee should include
894	residents within or adjacent to the brownfield area, businesses
895	operating within the brownfield area, and others deemed
896	appropriate. The person responsible for brownfield site
897	rehabilitation must notify the advisory committee of the intent
898	to rehabilitate and redevelop the site before executing the
899	brownfield site rehabilitation agreement, and provide the
900	committee with a copy of the draft plan for site rehabilitation
901	which addresses elements required by subsection (5). This
902	includes disclosing potential reuse of the property as well as
903	site rehabilitation activities, if any, to be performed. The
904	advisory committee shall review the proposed redevelopment
905	agreement required pursuant to paragraph (5)(i) and provide
906	comments, if appropriate, to the board of the local government
907	with jurisdiction over the brownfield area. The advisory
908	committee must receive a copy of the executed brownfield site
909	rehabilitation agreement. When the person responsible for
910	brownfield site rehabilitation submits a site assessment report
911	or the technical document containing the proposed course of
912	action following site assessment to the department or the local
913	pollution control program for review, the person responsible for
914	brownfield site rehabilitation must hold a meeting or attend a
915	regularly scheduled meeting to inform the advisory committee of
916	the findings and recommendations in the site assessment report
917	or the technical document containing the proposed course of
918	action following site assessment.
919	(5)  The person responsible for brownfield site
920	rehabilitation must enter into a brownfield site rehabilitation
921	agreement with the department or an approved local pollution
922	control program if actual contamination exists at the brownfield
923	site. The brownfield site rehabilitation agreement must include:
924	(a)  A brownfield site rehabilitation schedule, including
925	milestones for completion of site rehabilitation tasks and
926	submittal of technical reports and rehabilitation plans as
927	agreed upon by the parties to the agreement;
928	(b)  A commitment to conduct site rehabilitation activities
929	under the observation of professional engineers or geologists
930	who are registered in accordance with the requirements of
931	chapter 471 or chapter 492, respectively. Submittals provided by
932	the person responsible for brownfield site rehabilitation must
933	be signed and sealed by a professional engineer registered under
934	chapter 471, or a professional geologist registered under
935	chapter 492, certifying that the submittal and associated work
936	comply with the law and rules of the department and those
937	governing the profession.  In addition, upon completion of the
938	approved remedial action, the department shall require a
939	professional engineer registered under chapter 471 or a
940	professional geologist registered under chapter 492 to certify
941	that the corrective action was, to the best of his or her
942	knowledge, completed in substantial conformance with the plans
943	and specifications approved by the department;
944	(c)  A commitment to conduct site rehabilitation in
945	accordance with department quality assurance rules;
946	(d)  A commitment to conduct site rehabilitation consistent
947	with state, federal, and local laws and consistent with the
948	brownfield site contamination cleanup criteria in s. 376.81,
949	including any applicable requirements for risk-based corrective
950	action;
951	(e)  Timeframes for the department's review of technical
952	reports and plans submitted in accordance with the agreement.
953	The department shall make every effort to adhere to established
954	agency goals for reasonable timeframes for review of such
955	documents;
956	(f)  A commitment to secure site access for the department
957	or approved local pollution control program to all brownfield
958	sites within the eligible brownfield area for activities
959	associated with site rehabilitation;
960	(g)  Other provisions that the person responsible for
961	brownfield site rehabilitation and the department agree upon,
962	that are consistent with ss. 376.77-376.85, and that will
963	improve or enhance the brownfield site rehabilitation process;
964	(h)  A commitment to consider appropriate pollution
965	prevention measures and to implement those that the person
966	responsible for brownfield site rehabilitation determines are
967	reasonable and cost-effective, taking into account the ultimate
968	use or uses of the brownfield site.  Such measures may include
969	improved inventory or production controls and procedures for
970	preventing loss, spills, and leaks of hazardous waste and
971	materials, and include goals for the reduction of releases of
972	toxic materials; and
973	(i)  Certification that an agreement exists between the
974	person responsible for brownfield site rehabilitation and the
975	local government with jurisdiction over the brownfield area.
976	Such agreement shall contain terms for the redevelopment of the
977	brownfield area.
978	(6)  Any contractor performing site rehabilitation program
979	tasks must demonstrate to the department that the contractor:
980	(a)  Meets all certification and license requirements
981	imposed by law; and
982	(b)  Has obtained the necessary approvals for conducting
983	sample collection and analyses pursuant to department rules.
984	(7)  The contractor who is performing the majority of the
985	site rehabilitation program tasks pursuant to a brownfield site
986	rehabilitation agreement or supervising the performance of such
987	tasks by licensed subcontractors in accordance with the
988	provisions of s. 489.113(9) must certify to the department that
989	the contractor:
990	(a)  Complies with applicable OSHA regulations.
991	(b)  Maintains workers' compensation insurance for all
992	employees as required by the Florida Workers' Compensation Law.
993	(c)  Maintains comprehensive general liability coverage
994	with limits of not less than $1 million per occurrence and $2
995	million general aggregate for bodily injury and property damage
996	and comprehensive automobile liability coverage with limits of
997	not less than $2 million combined single limit. The contractor
998	shall also maintain pollution liability coverage with limits of
999	not less than $3 million aggregate for personal injury or death,
1000	$1 million per occurrence for personal injury or death, and $1
1001	million per occurrence for property damage. The contractor's
1002	certificate of insurance shall name the state as an additional
1003	insured party.
1004	(d)  Maintains professional liability insurance of at least
1005	$1 million per claim and $1 million annual aggregate.
1006	(8)  Any professional engineer or geologist providing
1007	professional services relating to site rehabilitation program
1008	tasks must carry professional liability insurance with a
1009	coverage limit of at least $1 million.
1010	(9)  During the cleanup process, if the department or local
1011	program fails to complete review of a technical document within
1012	the timeframe specified in the brownfield site rehabilitation
1013	agreement, the person responsible for brownfield site
1014	rehabilitation may proceed to the next site rehabilitation task.
1015	However, the person responsible for brownfield site
1016	rehabilitation does so at its own risk and may be required by
1017	the department or local program to complete additional work on a
1018	previous task. Exceptions to this subsection include requests
1019	for "no further action," "monitoring only proposals," and
1020	feasibility studies, which must be approved prior to
1021	implementation.
1022	(10)  If the person responsible for brownfield site
1023	rehabilitation fails to comply with the brownfield site
1024	rehabilitation agreement, the department shall allow 90 days for
1025	the person responsible for brownfield site rehabilitation to
1026	return to compliance with the provision at issue or to negotiate
1027	a modification to the brownfield site rehabilitation agreement
1028	with the department for good cause shown. If an imminent hazard
1029	exists, the 90-day grace period shall not apply. If the project
1030	is not returned to compliance with the brownfield site
1031	rehabilitation agreement and a modification cannot be
1032	negotiated, the immunity provisions of s. 376.82 are revoked.
1033	(11)  The department is specifically authorized and
1034	encouraged to enter into delegation agreements with local
1035	pollution control programs approved under s. 403.182 to
1036	administer the brownfield program within their jurisdictions,
1037	thereby maximizing the integration of this process with the
1038	other local development processes needed to facilitate
1039	redevelopment of a brownfield area.  When determining whether a
1040	delegation pursuant to this subsection of all or part of the
1041	brownfields program to a local pollution control program is
1042	appropriate, the department shall consider the following. The
1043	local pollution control program must:
1044	(a)  Have and maintain the administrative organization,
1045	staff, and financial and other resources to effectively and
1046	efficiently implement and enforce the statutory requirements of
1047	the delegated brownfields program; and
1048	(b)  Provide for the enforcement of the requirements of the
1049	delegated brownfields program, and for notice and a right to
1050	challenge governmental action, by appropriate administrative and
1051	judicial process, which shall be specified in the delegation.
1052
1053	The local pollution control program shall not be delegated
1054	authority to take action on or to make decisions regarding any
1055	brownfield site on land owned by the local government.  Any
1056	delegation agreement entered into pursuant to this subsection
1057	shall contain such terms and conditions necessary to ensure the
1058	effective and efficient administration and enforcement of the
1059	statutory requirements of the brownfields program as established
1060	by the act and the relevant rules and other criteria of the
1061	department.
1062	(12)  Local governments are encouraged to use the full
1063	range of economic and tax incentives available to facilitate and
1064	promote the rehabilitation of brownfield areas, to help
1065	eliminate the public health and environmental hazards, and to
1066	promote the creation of jobs and economic development in these
1067	previously run-down, blighted, and underutilized areas.
1068	Section 8.  Subsection (1) of section 376.86, Florida
1069	Statutes, is amended to read:
1070	376.86  Brownfield Areas Loan Guarantee Program.--
1071	(1)  The Brownfield Areas Loan Guarantee Council is created
1072	to review and approve or deny by a majority vote of its
1073	membership, the situations and circumstances for participation
1074	in partnerships by agreements with local governments, financial
1075	institutions, and others associated with the redevelopment of
1076	brownfield areas pursuant to the Brownfields Redevelopment Act
1077	for a limited state guaranty of up to 5 years of loan guarantees
1078	or loan loss reserves issued pursuant to law. The limited state
1079	loan guaranty applies only to 50 10 percent of the primary
1080	lenders loans for redevelopment projects in brownfield areas. If
1081	the redevelopment project is for affordable housing, as defined
1082	in s. 420.0004(3), in a brownfield area, the limited state loan
1083	guaranty applies to 75 percent of the primary lender's loan. A
1084	limited state guaranty of private loans or a loan loss reserve
1085	is authorized for lenders licensed to operate in the state upon
1086	a determination by the council that such an arrangement would be
1087	in the public interest and the likelihood of the success of the
1088	loan is great.
1089	Section 9.  Sections 376.87 and 376.875, Florida Statutes,
1090	are repealed.
1091	Section 10.  Paragraph (f) of subsection (2) of section
1092	14.2015, Florida Statutes, is amended to read:
1093	14.2015  Office of Tourism, Trade, and Economic
1094	Development; creation; powers and duties.--
1095	(2)  The purpose of the Office of Tourism, Trade, and
1096	Economic Development is to assist the Governor in working with
1097	the Legislature, state agencies, business leaders, and economic
1098	development professionals to formulate and implement coherent
1099	and consistent policies and strategies designed to provide
1100	economic opportunities for all Floridians. To accomplish such
1101	purposes, the Office of Tourism, Trade, and Economic Development
1102	shall:
1103	(f)1.  Administer the Florida Enterprise Zone Act under ss.
1104	290.001-290.016, the community contribution tax credit program
1105	under ss. 220.183 and 624.5105, the tax refund program for
1106	qualified target industry businesses under s. 288.106, the tax-
1107	refund program for qualified defense contractors under s.
1108	288.1045, contracts for transportation projects under s.
1109	288.063, the sports franchise facility program under s.
1110	288.1162, the professional golf hall of fame facility program
1111	under s. 288.1168, the expedited permitting process under s.
1112	403.973, the Rural Community Development Revolving Loan Fund
1113	under s. 288.065, the Regional Rural Development Grants Program
1114	under s. 288.018, the Certified Capital Company Act under s.
1115	288.99, the Florida State Rural Development Council, the Rural
1116	Economic Development Initiative, and other programs that are
1117	specifically assigned to the office by law, by the
1118	appropriations process, or by the Governor. Notwithstanding any
1119	other provisions of law, the office may expend interest earned
1120	from the investment of program funds deposited in the Grants and
1121	Donations Trust Fund and the Brownfield Property Ownership
1122	Clearance Assistance Revolving Loan Trust Fund to contract for
1123	the administration of the programs, or portions of the programs,
1124	enumerated in this paragraph or assigned to the office by law,
1125	by the appropriations process, or by the Governor. Such
1126	expenditures shall be subject to review under chapter 216.
1127	2.  The office may enter into contracts in connection with
1128	the fulfillment of its duties concerning the Florida First
1129	Business Bond Pool under chapter 159, tax incentives under
1130	chapters 212 and 220, tax incentives under the Certified Capital
1131	Company Act in chapter 288, foreign offices under chapter 288,
1132	the Enterprise Zone program under chapter 290, the Seaport
1133	Employment Training program under chapter 311, the Florida
1134	Professional Sports Team License Plates under chapter 320,
1135	Spaceport Florida under chapter 331, Expedited Permitting under
1136	chapter 403, and in carrying out other functions that are
1137	specifically assigned to the office by law, by the
1138	appropriations process, or by the Governor.
1139	Section 11.  This act shall take effect July 1, 2006.
1140
1141
1142	======= T I T L E  A M E N D M E N T ==========
1143	Remove the entire title and insert:
1144	A bill to be entitled
1145	An act relating to the redevelopment of brownfields;
1146	amending ss. 199.1055, 220.1845, 376.30781, 376.80, and
1147	376.86, F.S.; increasing the amount and percentage of the
1148	credit that may be applied against the intangible personal
1149	property tax and the corporate income tax for the cost of
1150	voluntary cleanup of a contaminated site; increasing the
1151	amount that may be received by the taxpayer as an
1152	incentive to complete the cleanup in the final year;
1153	increasing the total amount of credits that may be granted
1154	in any year; providing tax credits for voluntary cleanup
1155	activities related to solid waste disposal facilities;
1156	providing criteria for eligible sites and activities;
1157	increasing the amount of the Brownfield Areas Loan
1158	Guarantee; reducing the job creation requirements;
1159	directing the Department of Environmental Protection to
1160	apply certain criteria, requirements, and limitations for
1161	implementation of such provisions; providing certain
1162	exceptions; amending s. 288.9015, F.S.; requiring
1163	Enterprise Florida, Inc., to aggressively market
1164	brownfields; amending ss. 196.012 and 196.1995, F.S., to
1165	include brownfield areas in the implementation of the
1166	economic development ad valorem tax exemption authorized
1167	under s. 3, Art VII of the Florida Constitution; repealing
1168	s. 376.87, F.S., relating to the Brownfield Property
1169	Ownership Clearance Assistance; repealing s. 376.875,
1170	F.S., relating to the Brownfield Property Ownership
1171	Clearance Assistance Revolving Loan Trust Fund; amending
1172	s. 14.2015, F.S.; deleting a reference to the trust fund
1173	to conform; providing an effective date.

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