HB 7131

1	A bill to be entitled
2	An act relating to the redevelopment of brownfields;
3	amending ss. 199.1055, 220.1845, 376.30781, 376.80, and
4	376.86, F.S.; increasing the amount and percentage of the
5	credit that may be applied against the intangible personal
6	property tax and the corporate income tax for the cost of
7	voluntary cleanup of a contaminated site; increasing the
8	amount that may be received by the taxpayer as an
9	incentive to complete the cleanup in the final year;
10	increasing the total amount of credits that may be granted
11	in any year; providing tax credits for voluntary cleanup
12	activities related to solid waste disposal facilities;
13	providing criteria for eligible sites and activities;
14	increasing the amount of the Brownfield Areas Loan
15	Guarantee; reducing the job creation requirements;
16	directing the Department of Environmental Protection to
17	apply certain criteria, requirements, and limitations for
18	implementation of such provisions; providing certain
19	exceptions; amending s. 288.9015, F.S.; requiring
20	Enterprise Florida, Inc., to aggressively market
21	brownfields; amending ss. 196.012 and 196.1995, F.S., to
22	include brownfield areas in the implementation of the
23	economic development ad valorem tax exemption authorized
24	under s. 3, Art VII of the Florida Constitution; repealing
25	s. 376.87, F.S., relating to the Brownfield Property
26	Ownership Clearance Assistance; repealing s. 376.875,
27	F.S., relating to the Brownfield Property Ownership
28	Clearance Assistance Revolving Loan Trust Fund; amending
29	s. 14.2015, F.S.; deleting a reference to the trust fund
30	to conform; providing an effective date.
31
32	Be It Enacted by the Legislature of the State of Florida:
33
34	Section 1.  Section 199.1055, Florida Statutes, is amended
35	to read:
36	199.1055  Contaminated site rehabilitation tax credit.--
37	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
38	(a)  A credit in the amount of 50 35 percent of the costs
39	of voluntary cleanup activity that is integral to site
40	rehabilitation at the following sites is available against any
41	tax due for a taxable year under s. 199.032, less any credit
42	allowed by former s. 220.68 for that year:
43	1.  A drycleaning-solvent-contaminated site eligible for
44	state-funded site rehabilitation under s. 376.3078(3);
45	2.  A drycleaning-solvent-contaminated site at which
46	cleanup is undertaken by the real property owner pursuant to s.
47	376.3078(11), if the real property owner is not also, and has
48	never been, the owner or operator of the drycleaning facility
49	where the contamination exists; or
50	3.  A brownfield site in a designated brownfield area under
51	s. 376.80.
52	(b)  A tax credit applicant, or multiple tax credit
53	applicants working jointly to clean up a single site, may not be
54	granted more than $500,000 $250,000 per year in tax credits for
55	each site voluntarily rehabilitated. Multiple tax credit
56	applicants shall be granted tax credits in the same proportion
57	as their contribution to payment of cleanup costs. Subject to
58	the same conditions and limitations as provided in this section,
59	a municipality, county, or other tax credit applicant which
60	voluntarily rehabilitates a site may receive not more than
61	$500,000 $250,000 per year in tax credits which it can
62	subsequently transfer subject to the provisions in paragraph
63	(g).
64	(c)  If the credit granted under this section is not fully
65	used in any one year because of insufficient tax liability on
66	the part of the tax credit applicant, the unused amount may be
67	carried forward for a period not to exceed 5 years. Five years
68	after the date a credit is granted under this section, such
69	credit expires and may not be used. However, if during the 5-
70	year period the credit is transferred, in whole or in part,
71	pursuant to paragraph (g), each transferee has 5 years after the
72	date of transfer to use its credit.
73	(d)  A taxpayer that receives a credit under s. 220.1845 is
74	ineligible to receive credit under this section in a given tax
75	year.
76	(e)  A tax credit applicant that receives state-funded site
77	rehabilitation pursuant to s. 376.3078(3) for rehabilitation of
78	a drycleaning-solvent-contaminated site is ineligible to receive
79	credit under this section for costs incurred by the tax credit
80	applicant in conjunction with the rehabilitation of that site
81	during the same time period that state-administered site
82	rehabilitation was underway.
83	(f)  The total amount of the tax credits which may be
84	granted under this section and s. 220.1845 is $5 $2 million
85	annually.
86	(g)1.  Tax credits that may be available under this section
87	to an entity eligible under s. 376.30781 may be transferred
88	after a merger or acquisition to the surviving or acquiring
89	entity and used in the same manner with the same limitations.
90	2.  The entity or its surviving or acquiring entity as
91	described in subparagraph 1., may transfer any unused credit in
92	whole or in units of no less than 25 percent of the remaining
93	credit. The entity acquiring such credit may use it in the same
94	manner and with the same limitation as described in this
95	section. Such transferred credits may not be transferred again
96	although they may succeed to a surviving or acquiring entity
97	subject to the same conditions and limitations as described in
98	this section.
99	3.  In the event the credit provided for under this section
100	is reduced either as a result of a determination by the
101	Department of Environmental Protection or an examination or
102	audit by the Department of Revenue, such tax deficiency shall be
103	recovered from the first entity, or the surviving or acquiring
104	entity, to have claimed such credit up to the amount of credit
105	taken. Any subsequent deficiencies shall be assessed against any
106	entity acquiring and claiming such credit, or in the case of
107	multiple succeeding entities in the order of credit succession.
108	(h)  In order to encourage completion of site
109	rehabilitation at contaminated sites being voluntarily cleaned
110	up and eligible for a tax credit under this section, the tax
111	credit applicant may claim an additional 25 10 percent of the
112	total cleanup costs, not to exceed $500,000 $50,000, in the
113	final year of cleanup as evidenced by the Department of
114	Environmental Protection issuing a "No Further Action" order for
115	that site.
116	(i)  In order to encourage the construction of housing that
117	meets the definition of affordable provided in s. 420.0004(3),
118	an applicant for the tax credit may claim an additional 25
119	percent of the total site-rehabilitation costs that are eligible
120	for tax credits under this section, not to exceed $500,000. In
121	order to receive this additional tax credit, the applicant must
122	provide a certification letter from the Florida Housing Finance
123	Corporation, the local housing authority, or other governmental
124	agency that is a party to the use agreement, indicating that the
125	construction on the brownfield site is complete, the brownfield
126	site has received a certificate of occupancy, and the brownfield
127	site has a properly recorded instrument that limits the use of
128	the property to housing that meets the definition of affordable
129	provided in s. 420.0004(3).
130	(2)  FILING REQUIREMENTS.--Any taxpayer that wishes to
131	obtain credit under this section must submit with its return a
132	tax credit certificate approving partial tax credits issued by
133	the Department of Environmental Protection under s. 376.30781.
134	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
135	FORFEITURE.--
136	(a)  The Department of Revenue may adopt rules to prescribe
137	any necessary forms required to claim a tax credit under this
138	section and to provide the administrative guidelines and
139	procedures required to administer this section.
140	(b)  In addition to its existing audit and investigation
141	authority relating to chapters 199 and 220, the Department of
142	Revenue may perform any additional financial and technical
143	audits and investigations, including examining the accounts,
144	books, or records of the tax credit applicant, which are
145	necessary to verify the site rehabilitation costs included in a
146	tax credit return and to ensure compliance with this section.
147	The Department of Environmental Protection shall provide
148	technical assistance, when requested by the Department of
149	Revenue, on any technical audits performed under this section.
150	(c)  It is grounds for forfeiture of previously claimed and
151	received tax credits if the Department of Revenue determines, as
152	a result of either an audit or information received from the
153	Department of Environmental Protection, that a taxpayer received
154	tax credits under this section to which the taxpayer was not
155	entitled. In the case of fraud, the taxpayer shall be prohibited
156	from claiming any future tax credits under this section or s.
157	220.1845.
158	1.  The taxpayer is responsible for returning forfeited tax
159	credits to the Department of Revenue, and such funds shall be
160	paid into the General Revenue Fund of the state.
161	2.  The taxpayer shall file with the Department of Revenue
162	an amended tax return or such other report as the Department of
163	Revenue prescribes by rule and shall pay any required tax within
164	60 days after the taxpayer receives notification from the
165	Department of Environmental Protection pursuant to s. 376.30781
166	that previously approved tax credits have been revoked or
167	modified, if uncontested, or within 60 days after a final order
168	is issued following proceedings involving a contested revocation
169	or modification order.
170	3.  A notice of deficiency may be issued by the Department
171	of Revenue at any time within 5 years after the date the
172	taxpayer receives notification from the Department of
173	Environmental Protection pursuant to s. 376.30781 that
174	previously approved tax credits have been revoked or modified.
175	If a taxpayer fails to notify the Department of Revenue of any
176	change in its tax credit claimed, a notice of deficiency may be
177	issued at any time. In either case, the amount of any proposed
178	assessment set forth in such notice of deficiency shall be
179	limited to the amount of any deficiency resulting under this
180	section from the recomputation of the taxpayer's tax for the
181	taxable year.
182	4.  Any taxpayer that fails to report and timely pay any
183	tax due as a result of the forfeiture of its tax credit is in
184	violation of this section and is subject to applicable penalty
185	and interest.
186	Section 2.  Section 220.1845, Florida Statutes, is amended
187	to read:
188	220.1845  Contaminated site rehabilitation tax credit.--
189	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
190	(a)  A credit in the amount of 50 35 percent of the costs
191	of voluntary cleanup activity that is integral to site
192	rehabilitation at the following sites is available against any
193	tax due for a taxable year under this chapter:
194	1.  A drycleaning-solvent-contaminated site eligible for
195	state-funded site rehabilitation under s. 376.3078(3);
196	2.  A drycleaning-solvent-contaminated site at which
197	cleanup is undertaken by the real property owner pursuant to s.
198	376.3078(11), if the real property owner is not also, and has
199	never been, the owner or operator of the drycleaning facility
200	where the contamination exists; or
201	3.  A brownfield site in a designated brownfield area under
202	s. 376.80.
203	(b)  A tax credit applicant, or multiple tax credit
204	applicants working jointly to clean up a single site, may not be
205	granted more than $500,000 $250,000 per year in tax credits for
206	each site voluntarily rehabilitated. Multiple tax credit
207	applicants shall be granted tax credits in the same proportion
208	as their contribution to payment of cleanup costs. Subject to
209	the same conditions and limitations as provided in this section,
210	a municipality, county, or other tax credit applicant which
211	voluntarily rehabilitates a site may receive not more than
212	$500,000 $250,000 per year in tax credits which it can
213	subsequently transfer subject to the provisions in paragraph
214	(h).
215	(c)  If the credit granted under this section is not fully
216	used in any one year because of insufficient tax liability on
217	the part of the corporation, the unused amount may be carried
218	forward for a period not to exceed 5 years. The carryover credit
219	may be used in a subsequent year when the tax imposed by this
220	chapter for that year exceeds the credit for which the
221	corporation is eligible in that year under this section after
222	applying the other credits and unused carryovers in the order
223	provided by s. 220.02(8). Five years after the date a credit is
224	granted under this section, such credit expires and may not be
225	used. However, if during the 5-year period the credit is
226	transferred, in whole or in part, pursuant to paragraph (h),
227	each transferee has 5 years after the date of transfer to use
228	its credit.
229	(d)  A taxpayer that files a consolidated return in this
230	state as a member of an affiliated group under s. 220.131(1) may
231	be allowed the credit on a consolidated return basis up to the
232	amount of tax imposed upon the consolidated group.
233	(e)  A taxpayer that receives credit under s. 199.1055 is
234	ineligible to receive credit under this section in a given tax
235	year.
236	(f)  A tax credit applicant that receives state-funded site
237	rehabilitation under s. 376.3078(3) for rehabilitation of a
238	drycleaning-solvent-contaminated site is ineligible to receive
239	credit under this section for costs incurred by the tax credit
240	applicant in conjunction with the rehabilitation of that site
241	during the same time period that state-administered site
242	rehabilitation was underway.
243	(g)  The total amount of the tax credits which may be
244	granted under this section and s. 199.1055 is $5 $2 million
245	annually.
246	(h)1.  Tax credits that may be available under this section
247	to an entity eligible under s. 376.30781 may be transferred
248	after a merger or acquisition to the surviving or acquiring
249	entity and used in the same manner and with the same
250	limitations.
251	2.  The entity or its surviving or acquiring entity as
252	described in subparagraph 1., may transfer any unused credit in
253	whole or in units of no less than 25 percent of the remaining
254	credit. The entity acquiring such credit may use it in the same
255	manner and with the same limitation as described in this
256	section. Such transferred credits may not be transferred again
257	although they may succeed to a surviving or acquiring entity
258	subject to the same conditions and limitations as described in
259	this section.
260	3.  In the event the credit provided for under this section
261	is reduced either as a result of a determination by the
262	Department of Environmental Protection or an examination or
263	audit by the Department of Revenue, such tax deficiency shall be
264	recovered from the first entity, or the surviving or acquiring
265	entity, to have claimed such credit up to the amount of credit
266	taken. Any subsequent deficiencies shall be assessed against any
267	entity acquiring and claiming such credit, or in the case of
268	multiple succeeding entities in the order of credit succession.
269	(i)  In order to encourage completion of site
270	rehabilitation at contaminated sites being voluntarily cleaned
271	up and eligible for a tax credit under this section, the tax
272	credit applicant may claim an additional 25 10 percent of the
273	total cleanup costs, not to exceed $500,000 $50,000, in the
274	final year of cleanup as evidenced by the Department of
275	Environmental Protection issuing a "No Further Action" order for
276	that site.
277	(j)  In order to encourage the construction of housing that
278	meets the definition of affordable provided in s. 420.0004(3),
279	an applicant for the tax credit may claim an additional 25
280	percent of the total site-rehabilitation costs that are eligible
281	for tax credits under this section, not to exceed $500,000. In
282	order to receive this additional tax credit, the applicant must
283	provide a certification letter from the Florida Housing Finance
284	Corporation, the local housing authority, or other governmental
285	agency that is a party to the use agreement, indicating that the
286	construction on the brownfield site is complete, the brownfield
287	site has received a certificate of occupancy, and the brownfield
288	site has a properly recorded instrument that limits the use of
289	the property to housing that meets the definition of affordable
290	provided in s. 420.0004(3).
291	(2)  FILING REQUIREMENTS.--Any corporation that wishes to
292	obtain credit under this section must submit with its return a
293	tax credit certificate approving partial tax credits issued by
294	the Department of Environmental Protection under s. 376.30781.
295	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
296	FORFEITURE.--
297	(a)  The Department of Revenue may adopt rules to prescribe
298	any necessary forms required to claim a tax credit under this
299	section and to provide the administrative guidelines and
300	procedures required to administer this section.
301	(b)  In addition to its existing audit and investigation
302	authority relating to chapter 199 and this chapter, the
303	Department of Revenue may perform any additional financial and
304	technical audits and investigations, including examining the
305	accounts, books, or records of the tax credit applicant, which
306	are necessary to verify the site rehabilitation costs included
307	in a tax credit return and to ensure compliance with this
308	section. The Department of Environmental Protection shall
309	provide technical assistance, when requested by the Department
310	of Revenue, on any technical audits performed pursuant to this
311	section.
312	(c)  It is grounds for forfeiture of previously claimed and
313	received tax credits if the Department of Revenue determines, as
314	a result of either an audit or information received from the
315	Department of Environmental Protection, that a taxpayer received
316	tax credits pursuant to this section to which the taxpayer was
317	not entitled. In the case of fraud, the taxpayer shall be
318	prohibited from claiming any future tax credits under this
319	section or s. 199.1055.
320	1.  The taxpayer is responsible for returning forfeited tax
321	credits to the Department of Revenue, and such funds shall be
322	paid into the General Revenue Fund of the state.
323	2.  The taxpayer shall file with the Department of Revenue
324	an amended tax return or such other report as the Department of
325	Revenue prescribes by rule and shall pay any required tax within
326	60 days after the taxpayer receives notification from the
327	Department of Environmental Protection pursuant to s. 376.30781
328	that previously approved tax credits have been revoked or
329	modified, if uncontested, or within 60 days after a final order
330	is issued following proceedings involving a contested revocation
331	or modification order.
332	3.  A notice of deficiency may be issued by the Department
333	of Revenue at any time within 5 years after the date the
334	taxpayer receives notification from the Department of
335	Environmental Protection pursuant to s. 376.30781 that
336	previously approved tax credits have been revoked or modified.
337	If a taxpayer fails to notify the Department of Revenue of any
338	change in its tax credit claimed, a notice of deficiency may be
339	issued at any time. In either case, the amount of any proposed
340	assessment set forth in such notice of deficiency shall be
341	limited to the amount of any deficiency resulting under this
342	section from the recomputation of the taxpayer's tax for the
343	taxable year.
344	4.  Any taxpayer that fails to report and timely pay any
345	tax due as a result of the forfeiture of its tax credit is in
346	violation of this section and is subject to applicable penalty
347	and interest.
348	Section 3.  Section 376.30781, Florida Statutes, is amended
349	to read:
350	376.30781  Partial tax credits for rehabilitation of
351	drycleaning-solvent-contaminated sites and brownfield sites in
352	designated brownfield areas; application process; rulemaking
353	authority; revocation authority.--
354	(1)  The Legislature finds that:
355	(a)  To facilitate property transactions and economic
356	growth and development, it is in the interest of the state to
357	encourage the cleanup, at the earliest possible time, of
358	drycleaning-solvent-contaminated sites and brownfield sites in
359	designated brownfield areas.
360	(b)  It is the intent of the Legislature to encourage the
361	voluntary cleanup of drycleaning-solvent-contaminated sites and
362	brownfield sites in designated brownfield areas by providing a
363	partial tax credit for the restoration of such property in
364	specified circumstances.
365	(2)  Notwithstanding the requirements of subsection (5),
366	tax credits allowed pursuant to ss. 199.1055 and 220.1845 are
367	available for any site rehabilitation conducted during the
368	calendar year in which the applicable voluntary cleanup
369	agreement or brownfield site rehabilitation agreement is
370	executed, even if the site rehabilitation is conducted prior to
371	the execution of that agreement or the designation of the
372	brownfield area.
373	(3)(2)(a)  A credit in the amount of 50 35 percent of the
374	costs of voluntary cleanup activity that is integral to site
375	rehabilitation at the following sites is allowed pursuant to ss.
376	199.1055 and 220.1845:
377	1.  A drycleaning-solvent-contaminated site eligible for
378	state-funded site rehabilitation under s. 376.3078(3);
379	2.  A drycleaning-solvent-contaminated site at which
380	cleanup is undertaken by the real property owner pursuant to s.
381	376.3078(11), if the real property owner is not also, and has
382	never been, the owner or operator of the drycleaning facility
383	where the contamination exists; or
384	3.  A brownfield site in a designated brownfield area under
385	s. 376.80.
386	(b)  A tax credit applicant, or multiple tax credit
387	applicants working jointly to clean up a single site, may not be
388	granted more than $500,000 $250,000 per year in tax credits for
389	each site voluntarily rehabilitated. Multiple tax credit
390	applicants shall be granted tax credits in the same proportion
391	as their contribution to payment of cleanup costs. Tax credits
392	are available only for site rehabilitation conducted during the
393	calendar year for which the tax credit application is submitted.
394	(c)  In order to encourage completion of site
395	rehabilitation at contaminated sites that are being voluntarily
396	cleaned up and that are eligible for a tax credit under this
397	section, the tax credit applicant may claim an additional 25 10
398	percent of the total cleanup costs, not to exceed $500,000
399	$50,000, in the final year of cleanup as evidenced by the
400	Department of Environmental Protection issuing a "No Further
401	Action" order for that site.
402	(d)  In order to encourage the construction of housing that
403	meets the definition of affordable provided in s. 420.0004(3),
404	an applicant for the tax credit may claim an additional 25
405	percent of the total site-rehabilitation costs that are eligible
406	for tax credits under this section, not to exceed $500,000. In
407	order to receive this additional tax credit, the applicant must
408	provide a certification letter from the Florida Housing Finance
409	Corporation, the local housing authority, or other governmental
410	agency that is a party to the use agreement, indicating that the
411	construction on the brownfield site is complete, the brownfield
412	site has received a certificate of occupancy, and the brownfield
413	site has a properly recorded instrument that limits the use of
414	the property to housing that meets the definition of affordable
415	provided in s. 420.0004(3). Notwithstanding the limitation that
416	only one application shall be submitted each year for each site,
417	an application for the additional credit provided for in this
418	paragraph shall be submitted as soon as all requirements to
419	obtain this additional tax credit have been met.
420	(e)  Notwithstanding the restrictions in this section that
421	limit tax credit eligibility to costs that are integral to site
422	rehabilitation, to encourage the redevelopment of properties in
423	designated brownfield areas that are hindered by the presence of
424	solid waste, as defined in s. 403.703, a tax credit applicant
425	may also claim costs to address the solid waste, but only those
426	costs to remove, transport, and dispose of solid waste in
427	accordance with department rules. These costs are eligible for a
428	tax credit provided the applicant submits an affidavit stating
429	that, after consultation with appropriate local government
430	officials and the department, to the best of the applicant's
431	knowledge, the site was never operated as a landfill or dump
432	site for monetary compensation, and submits all other
433	documentation and certifications required by this section. In
434	this section, where reference is made to "site rehabilitation,"
435	the department shall instead consider whether the costs claimed
436	are for removal, transportation, and disposal of solid waste.
437	Tax credit applications claiming costs pursuant to this
438	paragraph shall not be subject to the calendar-year limitation
439	and January 15 annual application deadline, and the department
440	shall accept a one-time application filed subsequent to the
441	completion by the tax credit applicant of the applicable
442	requirements listed in this paragraph.
443	(4)(3)  The Department of Environmental Protection shall be
444	responsible for allocating the tax credits provided for in ss.
445	199.1055 and 220.1845, not to exceed a total of $5 $2 million in
446	tax credits annually.
447	(5)(4)  To claim the credit for site rehabilitation
448	conducted during the current calendar year, each tax credit
449	applicant must apply to the Department of Environmental
450	Protection for an allocation of the $5 $2 million annual credit
451	by January 15 of the following year on a form developed by the
452	Department of Environmental Protection in cooperation with the
453	Department of Revenue. The form shall include an affidavit from
454	each tax credit applicant certifying that all information
455	contained in the application, including all records of costs
456	incurred and claimed in the tax credit application, are true and
457	correct. If the application is submitted pursuant to
458	subparagraph (3)(2)(a)2., the form must include an affidavit
459	signed by the real property owner stating that it is not, and
460	has never been, the owner or operator of the drycleaning
461	facility where the contamination exists. Approval of partial tax
462	credits must be accomplished on a first-come, first-served basis
463	based upon the date complete applications are received by the
464	Division of Waste Management. A tax credit applicant shall
465	submit only one complete application per site for each calendar
466	year's site rehabilitation costs. Incomplete placeholder
467	applications shall not be accepted and will not secure a place
468	in the first-come, first-served application line. To be eligible
469	for a tax credit, the tax credit applicant must:
470	(a)  Have entered into a voluntary cleanup agreement with
471	the Department of Environmental Protection for a drycleaning-
472	solvent-contaminated site or a Brownfield Site Rehabilitation
473	Agreement, as applicable; and
474	(b)  Have paid all deductibles pursuant to s.
475	376.3078(3)(e) for eligible drycleaning-solvent-cleanup program
476	sites.
477	(6)(5)  To obtain the tax credit certificate, a tax credit
478	applicant must annually file an application for certification,
479	which must be received by the Division of Waste Management of
480	the Department of Environmental Protection by January 15 of the
481	year following the calendar year for which site rehabilitation
482	costs are being claimed in a tax credit application. The tax
483	credit applicant must provide all pertinent information
484	requested on the tax credit application form, including, at a
485	minimum, the name and address of the tax credit applicant and
486	the address and tracking identification number of the eligible
487	site. Along with the tax credit application form, the tax credit
488	applicant must submit the following:
489	(a)  A nonrefundable review fee of $250 made payable to the
490	Water Quality Assurance Trust Fund to cover the administrative
491	costs associated with the department's review of the tax credit
492	application;
493	(b)  Copies of contracts and documentation of contract
494	negotiations, accounts, invoices, sales tickets, or other
495	payment records from purchases, sales, leases, or other
496	transactions involving actual costs incurred for that tax year
497	related to site rehabilitation, as that term is defined in ss.
498	376.301 and 376.79;
499	(c)  Proof that the documentation submitted pursuant to
500	paragraph (b) has been reviewed and verified by an independent
501	certified public accountant in accordance with standards
502	established by the American Institute of Certified Public
503	Accountants. Specifically, the certified public accountant must
504	attest to the accuracy and validity of the costs incurred and
505	paid by conducting an independent review of the data presented
506	by the tax credit applicant. Accuracy and validity of costs
507	incurred and paid would be determined once the level of effort
508	was certified by an appropriate professional registered in this
509	state in each contributing technical discipline. The certified
510	public accountant's report would also attest that the costs
511	included in the application form are not duplicated within the
512	application. A copy of the accountant's report shall be
513	submitted to the Department of Environmental Protection with the
514	tax credit application; and
515	(d)  A certification form stating that site rehabilitation
516	activities associated with the documentation submitted pursuant
517	to paragraph (b) have been conducted under the observation of,
518	and related technical documents have been signed and sealed by,
519	an appropriate professional registered in this state in each
520	contributing technical discipline. The certification form shall
521	be signed and sealed by the appropriate registered professionals
522	stating that the costs incurred were integral, necessary, and
523	required for site rehabilitation, as that term is defined in ss.
524	376.301 and 376.79.
525	(7)(6)  The certified public accountant and appropriate
526	registered professionals submitting forms as part of a tax
527	credit application must verify such forms. Verification must be
528	accomplished as provided in s. 92.525(1)(b) and subject to the
529	provisions of s. 92.525(3).
530	(8)(7)  The Department of Environmental Protection shall
531	review the tax credit application and any supplemental
532	documentation that the tax credit applicant may submit prior to
533	the annual application deadline in order to have the application
534	considered complete, for the purpose of verifying that the tax
535	credit applicant has met the qualifying criteria in subsections
536	(3)(2) and (5)(4) and has submitted all required documentation
537	listed in subsection (6)(5). Upon verification that the tax
538	credit applicant has met these requirements, the department
539	shall issue a written decision granting eligibility for partial
540	tax credits (a tax credit certificate) in the amount of 50 35
541	percent of the total costs claimed, subject to the $500,000
542	$250,000 limitation, for the calendar year for which the tax
543	credit application is submitted based on the report of the
544	certified public accountant and the certifications from the
545	appropriate registered technical professionals.
546	(9)(8)  On or before March 1, the Department of
547	Environmental Protection shall inform each eligible tax credit
548	applicant of the amount of its partial tax credit and provide
549	each eligible tax credit applicant with a tax credit certificate
550	that must be submitted with its tax return to the Department of
551	Revenue to claim the tax credit or be transferred pursuant to s.
552	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
553	the payment of refunds if total credits exceed the amount of tax
554	owed.
555	(10)(9)  If a tax credit applicant does not receive a tax
556	credit allocation due to an exhaustion of the $5 $2 million
557	annual tax credit authorization, such application will then be
558	included in the same first-come, first-served order in the next
559	year's annual tax credit allocation, if any, based on the prior
560	year application.
561	(11)(10)  The Department of Environmental Protection may
562	adopt rules to prescribe the necessary forms required to claim
563	tax credits under this section and to provide the administrative
564	guidelines and procedures required to administer this section.
565	(12)(11)  The Department of Environmental Protection may
566	revoke or modify any written decision granting eligibility for
567	partial tax credits under this section if it is discovered that
568	the tax credit applicant submitted any false statement,
569	representation, or certification in any application, record,
570	report, plan, or other document filed in an attempt to receive
571	partial tax credits under this section. The Department of
572	Environmental Protection shall immediately notify the Department
573	of Revenue of any revoked or modified orders affecting
574	previously granted partial tax credits. Additionally, the tax
575	credit applicant must notify the Department of Revenue of any
576	change in its tax credit claimed.
577	(13)(12)  A tax credit applicant who receives state-funded
578	site rehabilitation under s. 376.3078(3) for rehabilitation of a
579	drycleaning-solvent-contaminated site is ineligible to receive a
580	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
581	by the tax credit applicant in conjunction with the
582	rehabilitation of that site during the same time period that
583	state-administered site rehabilitation was underway.
584	Section 4.  Subsections (15) and (16) of section 196.012,
585	Florida Statutes, are amended to read:
586	196.012  Definitions.--For the purpose of this chapter, the
587	following terms are defined as follows, except where the context
588	clearly indicates otherwise:
589	(15)  "New business" means:
590	(a)1.  A business establishing 10 or more jobs to employ 10
591	or more full-time employees in this state, which manufactures,
592	processes, compounds, fabricates, or produces for sale items of
593	tangible personal property at a fixed location and which
594	comprises an industrial or manufacturing plant;
595	2.  A business establishing 25 or more jobs to employ 25 or
596	more full-time employees in this state, the sales factor of
597	which, as defined by s. 220.15(5), for the facility with respect
598	to which it requests an economic development ad valorem tax
599	exemption is less than 0.50 for each year the exemption is
600	claimed; or
601	3.  An office space in this state owned and used by a
602	corporation newly domiciled in this state; provided such office
603	space houses 50 or more full-time employees of such corporation;
604	provided that such business or office first begins operation on
605	a site clearly separate from any other commercial or industrial
606	operation owned by the same business.
607	(b)  Any business located in an enterprise zone or
608	brownfield area that first begins operation on a site clearly
609	separate from any other commercial or industrial operation owned
610	by the same business.
611	(c)  A business that is situated on property annexed into a
612	municipality and that, at the time of the annexation, is
613	receiving an economic development ad valorem tax exemption from
614	the county under s. 196.1995.
615	(16)  "Expansion of an existing business" means:
616	(a)1.  A business establishing 10 or more jobs to employ 10
617	or more full-time employees in this state, which manufactures,
618	processes, compounds, fabricates, or produces for sale items of
619	tangible personal property at a fixed location and which
620	comprises an industrial or manufacturing plant; or
621	2.  A business establishing 25 or more jobs to employ 25 or
622	more full-time employees in this state, the sales factor of
623	which, as defined by s. 220.15(5), for the facility with respect
624	to which it requests an economic development ad valorem tax
625	exemption is less than 0.50 for each year the exemption is
626	claimed; provided that such business increases operations on a
627	site colocated with a commercial or industrial operation owned
628	by the same business, resulting in a net increase in employment
629	of not less than 10 percent or an increase in productive output
630	of not less than 10 percent.
631	(b)  Any business located in an enterprise zone or
632	brownfield area that increases operations on a site colocated
633	with a commercial or industrial operation owned by the same
634	business.
635	Section 5.  Section 196.1995, Florida Statutes, is amended
636	to read:
637	196.1995  Economic development ad valorem tax exemption.--
638	(1)  The board of county commissioners of any county or the
639	governing authority of any municipality shall call a referendum
640	within its total jurisdiction to determine whether its
641	respective jurisdiction may grant economic development ad
642	valorem tax exemptions under s. 3, Art. VII of the State
643	Constitution if:
644	(a)  The board of county commissioners of the county or the
645	governing authority of the municipality votes to hold such
646	referendum; or
647	(b)  The board of county commissioners of the county or the
648	governing authority of the municipality receives a petition
649	signed by 10 percent of the registered electors of its
650	respective jurisdiction, which petition calls for the holding of
651	such referendum.
652	(2)  The ballot question in such referendum shall be in
653	substantially the following form:
654
655	Shall the board of county commissioners of this county (or the
656	governing authority of this municipality, or both) be authorized
657	to grant, pursuant to s. 3, Art. VII of the State Constitution,
658	property tax exemptions to new businesses and expansions of
659	existing businesses?
660	____ Yes--For authority to grant exemptions.
661	____ No--Against authority to grant exemptions.
662
663	(3)  The board of county commissioners or the governing
664	authority of the municipality that which calls a referendum
665	within its total jurisdiction to determine whether its
666	respective jurisdiction may grant economic development ad
667	valorem tax exemptions may vote to limit the effect of the
668	referendum to authority to grant economic development tax
669	exemptions for new businesses and expansions of existing
670	businesses located in an enterprise zone or a brownfield area,
671	as defined in s. 376.79(4). If In the event that an area
672	nominated to be an enterprise zone pursuant to s. 290.0055 has
673	not yet been designated pursuant to s. 290.0065, the board of
674	county commissioners or the governing authority of the
675	municipality may call such referendum prior to such designation;
676	however, the authority to grant economic development ad valorem
677	tax exemptions does will not apply until such area is designated
678	pursuant to s. 290.0065. The ballot question in such referendum
679	shall be in substantially the following form and shall be used
680	in lieu of the ballot question prescribed in subsection (2):
681
682	Shall the board of county commissioners of this county (or the
683	governing authority of this municipality, or both) be authorized
684	to grant, pursuant to s. 3, Art. VII of the State Constitution,
685	property tax exemptions for new businesses and expansions of
686	existing businesses which are located in an enterprise zone or a
687	brownfield area?
688
689	_____Yes--For authority to grant exemptions.
690	_____No--Against authority to grant exemptions.
691
692	(4)  A referendum pursuant to this section may be called
693	only once in any 12-month period.
694	(5)  Upon a majority vote in favor of such authority, the
695	board of county commissioners or the governing authority of the
696	municipality, at its discretion, by ordinance may exempt from ad
697	valorem taxation up to 100 percent of the assessed value of all
698	improvements to real property made by or for the use of a new
699	business and of all tangible personal property of such new
700	business, or up to 100 percent of the assessed value of all
701	added improvements to real property made to facilitate the
702	expansion of an existing business and of the net increase in all
703	tangible personal property acquired to facilitate such expansion
704	of an existing business, provided that the improvements to real
705	property are made or the tangible personal property is added or
706	increased on or after the day the ordinance is adopted. However,
707	if the authority to grant exemptions is approved in a referendum
708	in which the ballot question contained in subsection (3) appears
709	on the ballot, the authority of the board of county
710	commissioners or the governing authority of the municipality to
711	grant exemptions is limited solely to new businesses and
712	expansions of existing businesses that which are located in an
713	enterprise zone or brownfield area. Property acquired to replace
714	existing property shall not be considered to facilitate a
715	business expansion.  The exemption applies only to taxes levied
716	by the respective unit of government granting the exemption.
717	The exemption does not apply, however, to taxes levied for the
718	payment of bonds or to taxes authorized by a vote of the
719	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
720	Constitution. Any such exemption shall remain in effect for up
721	to 10 years with respect to any particular facility, regardless
722	of any change in the authority of the county or municipality to
723	grant such exemptions.  The exemption shall not be prolonged or
724	extended by granting exemptions from additional taxes or by
725	virtue of any reorganization or sale of the business receiving
726	the exemption.
727	(6)  With respect to a new business as defined by s.
728	196.012(15)(c), the municipality annexing the property on which
729	the business is situated may grant an economic development ad
730	valorem tax exemption under this section to that business for a
731	period that will expire upon the expiration of the exemption
732	granted by the county. If the county renews the exemption under
733	subsection (7), the municipality may also extend its exemption.
734	A municipal economic development ad valorem tax exemption
735	granted under this subsection may not extend beyond the duration
736	of the county exemption.
737	(7)  The authority to grant exemptions under this section
738	will expire 10 years after the date such authority was approved
739	in an election, but such authority may be renewed for another
740	10-year period in a referendum called and held pursuant to this
741	section.
742	(8)  Any person, firm, or corporation which desires an
743	economic development ad valorem tax exemption shall, in the year
744	the exemption is desired to take effect, file a written
745	application on a form prescribed by the department with the
746	board of county commissioners or the governing authority of the
747	municipality, or both.  The application shall request the
748	adoption of an ordinance granting the applicant an exemption
749	pursuant to this section and shall include the following
750	information:
751	(a)  The name and location of the new business or the
752	expansion of an existing business;
753	(b)  A description of the improvements to real property for
754	which an exemption is requested and the date of commencement of
755	construction of such improvements;
756	(c)  A description of the tangible personal property for
757	which an exemption is requested and the dates when such property
758	was or is to be purchased;
759	(d)  Proof, to the satisfaction of the board of county
760	commissioners or the governing authority of the municipality,
761	that the applicant is a new business or an expansion of an
762	existing business, as defined in s. 196.012(15) or (16); and
763	(e)  Other information deemed necessary by the department.
764	(9)  Before it takes action on the application, the board
765	of county commissioners or the governing authority of the
766	municipality shall deliver a copy of the application to the
767	property appraiser of the county. After careful consideration,
768	the property appraiser shall report the following information to
769	the board of county commissioners or the governing authority of
770	the municipality:
771	(a)  The total revenue available to the county or
772	municipality for the current fiscal year from ad valorem tax
773	sources, or an estimate of such revenue if the actual total
774	revenue available cannot be determined;
775	(b)  Any revenue lost to the county or municipality for the
776	current fiscal year by virtue of exemptions previously granted
777	under this section, or an estimate of such revenue if the actual
778	revenue lost cannot be determined;
779	(c)  An estimate of the revenue which would be lost to the
780	county or municipality during the current fiscal year if the
781	exemption applied for were granted had the property for which
782	the exemption is requested otherwise been subject to taxation;
783	and
784	(d)  A determination as to whether the property for which
785	an exemption is requested is to be incorporated into a new
786	business or the expansion of an existing business, as defined in
787	s. 196.012(15) or (16), or into neither, which determination the
788	property appraiser shall also affix to the face of the
789	application.  Upon the request of the property appraiser, the
790	department shall provide to him or her such information as it
791	may have available to assist in making such determination.
792	(10)  An ordinance granting an exemption under this section
793	shall be adopted in the same manner as any other ordinance of
794	the county or municipality and shall include the following:
795	(a)  The name and address of the new business or expansion
796	of an existing business to which the exemption is granted;
797	(b)  The total amount of revenue available to the county or
798	municipality from ad valorem tax sources for the current fiscal
799	year, the total amount of revenue lost to the county or
800	municipality for the current fiscal year by virtue of economic
801	development ad valorem tax exemptions currently in effect, and
802	the estimated revenue loss to the county or municipality for the
803	current fiscal year attributable to the exemption of the
804	business named in the ordinance;
805	(c)  The period of time for which the exemption will remain
806	in effect and the expiration date of the exemption; and
807	(d)  A finding that the business named in the ordinance
808	meets the requirements of s. 196.012(15) or (16).
809	Section 6.  Subsection (2) of section 288.9015, Florida
810	Statutes, is amended to read:
811	288.9015  Enterprise Florida, Inc.; purpose; duties.--
812	(2)  It shall be the responsibility of Enterprise Florida,
813	Inc., to aggressively market Florida's rural communities,
814	distressed urban communities, brownfields, and enterprise zones
815	as locations for potential new investment, to aggressively
816	assist in the retention and expansion of existing businesses in
817	these communities, and to aggressively assist these communities
818	in the identification and development of new economic
819	development opportunities for job creation, fully marketing
820	state incentive programs such as the Qualified Target Industry
821	Tax Refund Program under s. 288.106 and the Quick Action Closing
822	Fund under s. 288.1088 in economically distressed areas.
823	Section 7.  Section 376.80, Florida Statutes, is amended to
824	read:
825	376.80  Brownfield program administration process.--
826	(1)  A local government with jurisdiction over the
827	brownfield area must notify the department of its decision to
828	designate a brownfield area for rehabilitation for the purposes
829	of ss. 376.77-376.85. The notification must include a
830	resolution, by the local government body, to which is attached a
831	map adequate to clearly delineate exactly which parcels are to
832	be included in the brownfield area or alternatively a less-
833	detailed map accompanied by a detailed legal description of the
834	brownfield area. If a property owner within the area proposed
835	for designation by the local government requests in writing to
836	have his or her property removed from the proposed designation,
837	the local government shall grant the request. For
838	municipalities, the governing body shall adopt the resolution in
839	accordance with the procedures outlined in s. 166.041, except
840	that the notice for the public hearings on the proposed
841	resolution must be in the form established in s. 166.041(3)(c)2.
842	For counties, the governing body shall adopt the resolution in
843	accordance with the procedures outlined in s. 125.66, except
844	that the notice for the public hearings on the proposed
845	resolution shall be in the form established in s. 125.66(4)(b)2.
846	(2)(a)  If a local government proposes to designate a
847	brownfield area that is outside community redevelopment areas,
848	enterprise zones, empowerment zones, closed military bases, or
849	designated brownfield pilot project areas, the local government
850	must conduct at least one public hearing in the area to be
851	designated to provide an opportunity for public input on the
852	size of the area, the objectives for rehabilitation, job
853	opportunities and economic developments anticipated,
854	neighborhood residents' considerations, and other relevant local
855	concerns. Notice of the public hearing must be made in a
856	newspaper of general circulation in the area and the notice must
857	be at least 16 square inches in size, must be in ethnic
858	newspapers or local community bulletins, must be posted in the
859	affected area, and must be announced at a scheduled meeting of
860	the local governing body before the actual public hearing. In
861	determining the areas to be designated, the local government
862	must consider:
863	1.  Whether the brownfield area warrants economic
864	development and has a reasonable potential for such activities;
865	2.  Whether the proposed area to be designated represents a
866	reasonably focused approach and is not overly large in
867	geographic coverage;
868	3.  Whether the area has potential to interest the private
869	sector in participating in rehabilitation; and
870	4.  Whether the area contains sites or parts of sites
871	suitable for limited recreational open space, cultural, or
872	historical preservation purposes.
873	(b)  A local government shall designate a brownfield area
874	under the provisions of this act provided that:
875	1.  A person who owns or controls a potential brownfield
876	site is requesting the designation and has agreed to
877	rehabilitate and redevelop the brownfield site;
878	2.  The rehabilitation and redevelopment of the proposed
879	brownfield site will result in economic productivity of the
880	area, along with the creation of at least 5 10 new permanent
881	jobs at the brownfield site, whether full-time or part-time,
882	which are full-time equivalent positions not associated with the
883	implementation of the brownfield site rehabilitation agreement
884	and which are not associated with redevelopment project
885	demolition or construction activities pursuant to the
886	redevelopment agreement required under paragraph (5)(i).
887	However, the job-creation requirement shall not apply to the
888	rehabilitation and redevelopment of a brownfield site that will
889	provide affordable housing as defined in s. 420.0004(3) or the
890	creation of recreational areas, conservation areas, or parks;
891	3.  The redevelopment of the proposed brownfield site is
892	consistent with the local comprehensive plan and is a
893	permittable use under the applicable local land development
894	regulations;
895	4.  Notice of the proposed rehabilitation of the brownfield
896	area has been provided to neighbors and nearby residents of the
897	proposed area to be designated, and the person proposing the
898	area for designation has afforded to those receiving notice the
899	opportunity for comments and suggestions about rehabilitation.
900	Notice pursuant to this subsection must be made in a newspaper
901	of general circulation in the area, at least 16 square inches in
902	size, and the notice must be posted in the affected area; and
903	5.  The person proposing the area for designation has
904	provided reasonable assurance that he or she has sufficient
905	financial resources to implement and complete the rehabilitation
906	agreement and redevelopment plan.
907	(c)  The designation of a brownfield area and the
908	identification of a person responsible for brownfield site
909	rehabilitation simply entitles the identified person to
910	negotiate a brownfield site rehabilitation agreement with the
911	department or approved local pollution control program.
912	(3)  When there is a person responsible for brownfield site
913	rehabilitation, the local government must notify the department
914	of the identity of that person. If the agency or person who will
915	be responsible for the coordination changes during the approval
916	process specified in subsections (4), (5), and (6), the
917	department or the affected approved local pollution control
918	program must notify the affected local government when the
919	change occurs.
920	(4)  Local governments or persons responsible for
921	rehabilitation and redevelopment of brownfield areas must
922	establish an advisory committee or use an existing advisory
923	committee that has formally expressed its intent to address
924	redevelopment of the specific brownfield area for the purpose of
925	improving public participation and receiving public comments on
926	rehabilitation and redevelopment of the brownfield area, future
927	land use, local employment opportunities, community safety, and
928	environmental justice. Such advisory committee should include
929	residents within or adjacent to the brownfield area, businesses
930	operating within the brownfield area, and others deemed
931	appropriate. The person responsible for brownfield site
932	rehabilitation must notify the advisory committee of the intent
933	to rehabilitate and redevelop the site before executing the
934	brownfield site rehabilitation agreement, and provide the
935	committee with a copy of the draft plan for site rehabilitation
936	which addresses elements required by subsection (5). This
937	includes disclosing potential reuse of the property as well as
938	site rehabilitation activities, if any, to be performed. The
939	advisory committee shall review the proposed redevelopment
940	agreement required pursuant to paragraph (5)(i) and provide
941	comments, if appropriate, to the board of the local government
942	with jurisdiction over the brownfield area. The advisory
943	committee must receive a copy of the executed brownfield site
944	rehabilitation agreement. When the person responsible for
945	brownfield site rehabilitation submits a site assessment report
946	or the technical document containing the proposed course of
947	action following site assessment to the department or the local
948	pollution control program for review, the person responsible for
949	brownfield site rehabilitation must hold a meeting or attend a
950	regularly scheduled meeting to inform the advisory committee of
951	the findings and recommendations in the site assessment report
952	or the technical document containing the proposed course of
953	action following site assessment.
954	(5)  The person responsible for brownfield site
955	rehabilitation must enter into a brownfield site rehabilitation
956	agreement with the department or an approved local pollution
957	control program if actual contamination exists at the brownfield
958	site. The brownfield site rehabilitation agreement must include:
959	(a)  A brownfield site rehabilitation schedule, including
960	milestones for completion of site rehabilitation tasks and
961	submittal of technical reports and rehabilitation plans as
962	agreed upon by the parties to the agreement;
963	(b)  A commitment to conduct site rehabilitation activities
964	under the observation of professional engineers or geologists
965	who are registered in accordance with the requirements of
966	chapter 471 or chapter 492, respectively. Submittals provided by
967	the person responsible for brownfield site rehabilitation must
968	be signed and sealed by a professional engineer registered under
969	chapter 471, or a professional geologist registered under
970	chapter 492, certifying that the submittal and associated work
971	comply with the law and rules of the department and those
972	governing the profession.  In addition, upon completion of the
973	approved remedial action, the department shall require a
974	professional engineer registered under chapter 471 or a
975	professional geologist registered under chapter 492 to certify
976	that the corrective action was, to the best of his or her
977	knowledge, completed in substantial conformance with the plans
978	and specifications approved by the department;
979	(c)  A commitment to conduct site rehabilitation in
980	accordance with department quality assurance rules;
981	(d)  A commitment to conduct site rehabilitation consistent
982	with state, federal, and local laws and consistent with the
983	brownfield site contamination cleanup criteria in s. 376.81,
984	including any applicable requirements for risk-based corrective
985	action;
986	(e)  Timeframes for the department's review of technical
987	reports and plans submitted in accordance with the agreement.
988	The department shall make every effort to adhere to established
989	agency goals for reasonable timeframes for review of such
990	documents;
991	(f)  A commitment to secure site access for the department
992	or approved local pollution control program to all brownfield
993	sites within the eligible brownfield area for activities
994	associated with site rehabilitation;
995	(g)  Other provisions that the person responsible for
996	brownfield site rehabilitation and the department agree upon,
997	that are consistent with ss. 376.77-376.85, and that will
998	improve or enhance the brownfield site rehabilitation process;
999	(h)  A commitment to consider appropriate pollution
1000	prevention measures and to implement those that the person
1001	responsible for brownfield site rehabilitation determines are
1002	reasonable and cost-effective, taking into account the ultimate
1003	use or uses of the brownfield site.  Such measures may include
1004	improved inventory or production controls and procedures for
1005	preventing loss, spills, and leaks of hazardous waste and
1006	materials, and include goals for the reduction of releases of
1007	toxic materials; and
1008	(i)  Certification that an agreement exists between the
1009	person responsible for brownfield site rehabilitation and the
1010	local government with jurisdiction over the brownfield area.
1011	Such agreement shall contain terms for the redevelopment of the
1012	brownfield area.
1013	(6)  Any contractor performing site rehabilitation program
1014	tasks must demonstrate to the department that the contractor:
1015	(a)  Meets all certification and license requirements
1016	imposed by law; and
1017	(b)  Has obtained the necessary approvals for conducting
1018	sample collection and analyses pursuant to department rules.
1019	(7)  The contractor who is performing the majority of the
1020	site rehabilitation program tasks pursuant to a brownfield site
1021	rehabilitation agreement or supervising the performance of such
1022	tasks by licensed subcontractors in accordance with the
1023	provisions of s. 489.113(9) must certify to the department that
1024	the contractor:
1025	(a)  Complies with applicable OSHA regulations.
1026	(b)  Maintains workers' compensation insurance for all
1027	employees as required by the Florida Workers' Compensation Law.
1028	(c)  Maintains comprehensive general liability coverage
1029	with limits of not less than $1 million per occurrence and $2
1030	million general aggregate for bodily injury and property damage
1031	and comprehensive automobile liability coverage with limits of
1032	not less than $2 million combined single limit. The contractor
1033	shall also maintain pollution liability coverage with limits of
1034	not less than $3 million aggregate for personal injury or death,
1035	$1 million per occurrence for personal injury or death, and $1
1036	million per occurrence for property damage. The contractor's
1037	certificate of insurance shall name the state as an additional
1038	insured party.
1039	(d)  Maintains professional liability insurance of at least
1040	$1 million per claim and $1 million annual aggregate.
1041	(8)  Any professional engineer or geologist providing
1042	professional services relating to site rehabilitation program
1043	tasks must carry professional liability insurance with a
1044	coverage limit of at least $1 million.
1045	(9)  During the cleanup process, if the department or local
1046	program fails to complete review of a technical document within
1047	the timeframe specified in the brownfield site rehabilitation
1048	agreement, the person responsible for brownfield site
1049	rehabilitation may proceed to the next site rehabilitation task.
1050	However, the person responsible for brownfield site
1051	rehabilitation does so at its own risk and may be required by
1052	the department or local program to complete additional work on a
1053	previous task. Exceptions to this subsection include requests
1054	for "no further action," "monitoring only proposals," and
1055	feasibility studies, which must be approved prior to
1056	implementation.
1057	(10)  If the person responsible for brownfield site
1058	rehabilitation fails to comply with the brownfield site
1059	rehabilitation agreement, the department shall allow 90 days for
1060	the person responsible for brownfield site rehabilitation to
1061	return to compliance with the provision at issue or to negotiate
1062	a modification to the brownfield site rehabilitation agreement
1063	with the department for good cause shown. If an imminent hazard
1064	exists, the 90-day grace period shall not apply. If the project
1065	is not returned to compliance with the brownfield site
1066	rehabilitation agreement and a modification cannot be
1067	negotiated, the immunity provisions of s. 376.82 are revoked.
1068	(11)  The department is specifically authorized and
1069	encouraged to enter into delegation agreements with local
1070	pollution control programs approved under s. 403.182 to
1071	administer the brownfield program within their jurisdictions,
1072	thereby maximizing the integration of this process with the
1073	other local development processes needed to facilitate
1074	redevelopment of a brownfield area.  When determining whether a
1075	delegation pursuant to this subsection of all or part of the
1076	brownfields program to a local pollution control program is
1077	appropriate, the department shall consider the following. The
1078	local pollution control program must:
1079	(a)  Have and maintain the administrative organization,
1080	staff, and financial and other resources to effectively and
1081	efficiently implement and enforce the statutory requirements of
1082	the delegated brownfields program; and
1083	(b)  Provide for the enforcement of the requirements of the
1084	delegated brownfields program, and for notice and a right to
1085	challenge governmental action, by appropriate administrative and
1086	judicial process, which shall be specified in the delegation.
1087
1088	The local pollution control program shall not be delegated
1089	authority to take action on or to make decisions regarding any
1090	brownfield site on land owned by the local government.  Any
1091	delegation agreement entered into pursuant to this subsection
1092	shall contain such terms and conditions necessary to ensure the
1093	effective and efficient administration and enforcement of the
1094	statutory requirements of the brownfields program as established
1095	by the act and the relevant rules and other criteria of the
1096	department.
1097	(12)  Local governments are encouraged to use the full
1098	range of economic and tax incentives available to facilitate and
1099	promote the rehabilitation of brownfield areas, to help
1100	eliminate the public health and environmental hazards, and to
1101	promote the creation of jobs and economic development in these
1102	previously run-down, blighted, and underutilized areas.
1103	Section 8.  Subsection (1) of section 376.86, Florida
1104	Statutes, is amended to read:
1105	376.86  Brownfield Areas Loan Guarantee Program.--
1106	(1)  The Brownfield Areas Loan Guarantee Council is created
1107	to review and approve or deny by a majority vote of its
1108	membership, the situations and circumstances for participation
1109	in partnerships by agreements with local governments, financial
1110	institutions, and others associated with the redevelopment of
1111	brownfield areas pursuant to the Brownfields Redevelopment Act
1112	for a limited state guaranty of up to 5 years of loan guarantees
1113	or loan loss reserves issued pursuant to law. The limited state
1114	loan guaranty applies only to 50 10 percent of the primary
1115	lenders loans for redevelopment projects in brownfield areas. If
1116	the redevelopment project is for affordable housing, as defined
1117	in s. 420.0004(3), in a brownfield area, the limited state loan
1118	guaranty applies to 75 percent of the primary lender's loan. A
1119	limited state guaranty of private loans or a loan loss reserve
1120	is authorized for lenders licensed to operate in the state upon
1121	a determination by the council that such an arrangement would be
1122	in the public interest and the likelihood of the success of the
1123	loan is great.
1124	Section 9.  Sections 376.87 and 376.875, Florida Statutes,
1125	are repealed.
1126	Section 10.  Paragraph (f) of subsection (2) of section
1127	14.2015, Florida Statutes, is amended to read:
1128	14.2015  Office of Tourism, Trade, and Economic
1129	Development; creation; powers and duties.--
1130	(2)  The purpose of the Office of Tourism, Trade, and
1131	Economic Development is to assist the Governor in working with
1132	the Legislature, state agencies, business leaders, and economic
1133	development professionals to formulate and implement coherent
1134	and consistent policies and strategies designed to provide
1135	economic opportunities for all Floridians. To accomplish such
1136	purposes, the Office of Tourism, Trade, and Economic Development
1137	shall:
1138	(f)1.  Administer the Florida Enterprise Zone Act under ss.
1139	290.001-290.016, the community contribution tax credit program
1140	under ss. 220.183 and 624.5105, the tax refund program for
1141	qualified target industry businesses under s. 288.106, the tax-
1142	refund program for qualified defense contractors under s.
1143	288.1045, contracts for transportation projects under s.
1144	288.063, the sports franchise facility program under s.
1145	288.1162, the professional golf hall of fame facility program
1146	under s. 288.1168, the expedited permitting process under s.
1147	403.973, the Rural Community Development Revolving Loan Fund
1148	under s. 288.065, the Regional Rural Development Grants Program
1149	under s. 288.018, the Certified Capital Company Act under s.
1150	288.99, the Florida State Rural Development Council, the Rural
1151	Economic Development Initiative, and other programs that are
1152	specifically assigned to the office by law, by the
1153	appropriations process, or by the Governor. Notwithstanding any
1154	other provisions of law, the office may expend interest earned
1155	from the investment of program funds deposited in the Grants and
1156	Donations Trust Fund and the Brownfield Property Ownership
1157	Clearance Assistance Revolving Loan Trust Fund to contract for
1158	the administration of the programs, or portions of the programs,
1159	enumerated in this paragraph or assigned to the office by law,
1160	by the appropriations process, or by the Governor. Such
1161	expenditures shall be subject to review under chapter 216.
1162	2.  The office may enter into contracts in connection with
1163	the fulfillment of its duties concerning the Florida First
1164	Business Bond Pool under chapter 159, tax incentives under
1165	chapters 212 and 220, tax incentives under the Certified Capital
1166	Company Act in chapter 288, foreign offices under chapter 288,
1167	the Enterprise Zone program under chapter 290, the Seaport
1168	Employment Training program under chapter 311, the Florida
1169	Professional Sports Team License Plates under chapter 320,
1170	Spaceport Florida under chapter 331, Expedited Permitting under
1171	chapter 403, and in carrying out other functions that are
1172	specifically assigned to the office by law, by the
1173	appropriations process, or by the Governor.
1174	Section 11.  This act shall take effect July 1, 2006.

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