25102259, 62-788.101 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25102259

Notice of Development of Rulemaking

Department:

DEPARTMENT OF ENVIRONMENTAL PROTECTION

Chapter:

VOLUNTARY CLEANUP TAX CREDIT RULE

Overview

RULE:

62-788.101	Applicability and Limitations
62-788.151	Referenced Guidelines
62-788.201	Definitions
62-788.301	Site Rehabilitation Voluntary Cleanup Tax Credit Application Process
62-788.311	Site Rehabilitation Completion Order Bonus Voluntary Cleanup Tax Credit Application Process
62-788.321	Affordable Housing Bonus Voluntary Cleanup Tax Credit Application Process
62-788.331	Health Care Bonus Voluntary Cleanup Tax Credit Application Process
62-788.341	Solid Waste Removal Voluntary Cleanup Tax Credit Application Process
62-788.401	Eligibility Determination

PURPOSE:

The Department is proposing rules to clarify the  Voluntary Cleanup Tax Credit program processes pursuant to section 376.30781, F.S. The new rules will provide guidelines, forms, and procedures for applicants seeking a voluntary tax credit toward their corporate income taxes. This rulemaking is on the Department’s 2020-2021 Regulatory Plan, available at https://floridadep.gov/ogc/ogc/documents/2020-2021-dep-regulatory-plan. A hearing on this rulemaking is anticipated to be scheduled. In addition, one provision that will be located in proposed Rule 62-788.301, F.A.C., will be in response to a claim of an unadopted rule contained in the September 13, 2021, Petition for Formal Administrative Proceeding Involving Disputed Issues of Material Fact filed by Ludlam Trail Phase, I, LLC.

SUBJECT:

The Department is proposing to adopt new Voluntary Cleanup Tax Credit rules for applicants seeking a tax credit toward corporate income tax pursuant to sections 220.1845 and 376.30781, F.S., by prescribing the necessary forms and providing administrative guidelines and procedures.

RULEMAKING AUTHORITY:

376.30781, FS.

LAW:

220.1845, 376.301, 376.3078, 376.30781, 376.79, 403.703, 403.707, FS.

PRINT PUBLISH DATE:

10/12/2021 Vol. 47/198

RELATED STATUTES
AND LAWS:

376.30781, FS., 220.1845, 376.301, 376.3078, 376.30781, 376.79, 403.703, 403.707, FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=62-788.101&PDate=10/12/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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