Fla. Admin. Code Ann. R. 62-788.341 - Solid Waste Removal Voluntary Cleanup Tax Credit Application Process

(1) A tax credit applicant, or multiple tax credit applicants jointly conducting solid waste removal from a brownfield site, as identified and described in the BSRA, and claiming the solid waste removal tax credit can file a one-time application for this tax credit using Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C. The solid waste removal tax credit shall be calculated using the percentage and the amount for the Solid Waste Removal Tax Credit Type in Table 1, based upon the costs for solid waste removal from the brownfield site that have been incurred and paid since July 1, 2006. If multiple tax credit applicants are submitting an application, then they must indicate on the application form each tax credit applicant's percentage contribution toward payment of solid waste removal costs since July 1, 2006. Claims for the solid waste removal tax credit are not subject to a calendar-year limitation or annual filing deadline. Instead, the tax credit applicant shall submit the one-time solid waste removal VCTC claim when the tax credit applicant determines that the solid waste removal is complete.

(2) To receive the solid waste removal tax credit, the tax credit applicant must submit an affidavit with its application form that states that the tax credit applicant has consulted with the appropriate local government official and the appropriate Department District Solid Waste Supervisor and reviewed the available historical records, and to the best of the tax credit applicant's knowledge, the brownfield site identified and described in the BSRA was never operated as a permitted solid waste disposal area, as defined in subsection 62-788.201, F.A.C., or was never operated for monetary compensation, as defined in subsection 62-788.201, F.A.C. The affidavit is included in Section IV.F. of Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C. When consulting with the local government official and the Department District Solid Waste Supervisor, the tax credit applicant shall inquire whether the landfill or dump site operations involved any type of monetary compensation including private or government fees or assessments.

(3) Complete applications for the solid waste removal tax credit must be submitted to the Department's Division of Waste Management in Tallahassee. A tax credit applicant shall submit an application using Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C. In addition to the requirements of subsection 62-788.101(3), F.A.C., the application must include the following:

(a) A completed and signed affidavit [Section VII. of Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C.] from each tax credit applicant (multiple tax credit applicants submitting a joint application must each sign a separate affidavit) certifying that all information contained in the application, including all records of costs incurred and paid and claimed in the tax credit application, are true and correct;

(b) Proof that the tax credit applicant has entered into a BSRA. A copy of the cover page and the signature page of the BSRA will suffice as proof;

(c) The affidavit required by subsection 62-788.341(2), F.A.C.; and

(d) Copies of documents that clearly describe the goods or services and associated costs that are being claimed in the application. Documents that include costs for goods or services that are not being claimed in the application shall be clearly annotated or shall otherwise clearly identify such goods or services and unclaimed costs. Inclusion of a cost-summary table that provides detail of claimed costs as represented by payment requests and payment records is required. Copies of documents for goods or services that are being claimed shall demonstrate a link between the contractual records, the payment requests associated with the contractual records, and the payment records for the claimed portions of the payment requests, as required by each of the following three subparagraphs:

1. Contractual records must describe the scope of work performed that was related to solid waste removal during the time period covered by the application. These contractual records shall correlate the costs claimed with both the payment requests and the payment records provided in accordance with subparagraphs 62-788.341(3)(d) 2. and 3., F.A.C. If the tax credit applicant did not procure the services listed on the contractual records included in the application, then the tax credit applicant must explain its relationship to the entity that procured those services. Examples of such contractual records include contracts, documentation of contract negotiations, proposals, work orders, task assignments, and change orders; and

2. Payment requests that describe the goods or services provided for solid waste removal during the time period covered by the application. These payment requests shall correlate the costs claimed with both the contractual records and payment records provided in accordance with subparagraphs 62-788.341(3)(d) 1. and. 3, F.A.C. The payment requests must include the name of the payee, a description of the goods or services provided, the period of service during which the goods or services were provided, the date upon which the payment request was issued, and the total amount being requested. Examples of such payment requests include, but are not limited to, invoices, payment applications, sales tickets, and account statements. Payment requests that include costs for goods or services that are not being claimed in the VCTC application must clearly identify which costs are being claimed; and

3. Payment records involving actual costs incurred and paid for solid waste removal during the time period covered by the application. These payment records shall correlate the costs claimed with both the contractual records and the payment requests provided in accordance with subparagraphs 62-788.341(3)(d) 1. and 2, F.A.C. The payment records shall also demonstrate that the tax credit applicant, which must be the signatory to the BSRA, paid the costs for solid waste removal. Payment records, include, but are not limited to, cancelled checks and bank statements.;

(e) A certification form stating that the solid waste removal associated with the documentation submitted pursuant to paragraph (d) has been conducted under the observation of, and related technical documents have been signed and sealed by, an appropriate registered technical professional in each contributing technical discipline. However, if the scope of the solid waste removal does not require oversight by a registered technical professional in this state, the registered technical professional certification form is not required as part of the solid waste removal tax credit application [Section V. of Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C.]; and

(f) Proof that the documentation submitted pursuant to paragraph (d) has been reviewed and verified by an independent CPA in accordance with standards established by the American Institute of Certified Public Accountants [Section VI. of Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C.]. The CPA's report shall also clearly state the total amount claimed in the application and the total amount approved by the CPA. A copy of the CPA's report shall be submitted with the tax credit application [refer to A Guideline for Agreed-Upon Procedures Attestation Service for the Voluntary Cleanup Tax Credit (VCTC) Program, dated December 2021, referenced in subsection 62-788.151(1), F.A.C.].

(4) The CPA and appropriate registered technical professional(s) submitting forms as part of a tax credit application shall verify such forms. Verification shall be accomplished as provided in Section 92.525(2), F.S., and subject to the provisions of Section 92.525(3), F.S. This verification requirement is accomplished by completing and signing the appropriate certifications included as part of the application form, Form 62-788.101(1), incorporated by reference in subsection 62-788.101(1), F.A.C.

(5) For purposes of Rule 62-788.341, F.A.C., integral costs are those the tax credit applicant(s) incurred and paid to perform solid waste removal as defined in subsection 62-788.201, F.A.C. Eligible solid waste removal costs are further described as follows:

(a) Costs for transporting solid waste, even if the solid waste contains recoverable material that could have been, but was not, separated from the solid waste:

1. Off the brownfield site to a licensed or exempt solid waste management facility, or

2. To a temporary storage area meeting the requirements of this subparagraph. The temporary storage area must be approved or exempt as follows:

a. If the temporary storage area is located off the brownfield site, it must operate only in accordance with a permit issued pursuant to Chapter 62-701, F.A.C.;

b. If the temporary storage area is located on the brownfield site, it must operate only in accordance with either a permit issued pursuant to Chapter 62-701, F.A.C., or only in accordance with specific written authorization in the BSRA; or

c. If the temporary storage area is located on the brownfield site and is within the footprint of the solid waste disposal area being removed, it is exempt from the requirement for a solid waste permit in accordance with Section 403.707(1), F.S., provided the Department is notified at least seven days before temporary storage begins and that the temporary storage area meets the following requirements:

(I) The storage area must be operated so that the activity will not cause or contribute to any uncontrolled discharge to the environment of leachate, storm water, or gas;

(II) Any hazardous waste that is generated by this activity must be managed in accordance with Chapter 62-730, F.A.C.; and

(III) If the solid waste being stored includes Class I solid waste as defined in Rule 62-701.200, F.A.C., the storage area must be evaluated as soon as the temporary storage activities cease to ensure that no soil or ground water contamination in excess of applicable standards or criteria remains;

(b) Costs for sorting and screening, provided that such processing occurs on the brownfield site; and

(c) Costs for deposition of the solid waste at a permitted or exempt solid waste management facility, whether the solid waste is disposed of or recycled. However, costs associated with the deposition of recovered materials that were separated from the solid waste stream are not integral.

(6) The tax credits claimed pursuant to Rule 62-788.341, F.A.C., shall not include costs associated with solid waste that is created at the brownfield site as part of the site's redevelopment activities, such as land clearing debris or construction and demolition debris, or costs that are not considered necessary to perform solid waste removal, such as brownfield area designation and tax credit application preparation and submittal costs.

(7) This rule shall be reviewed, and if necessary, repealed or renewed through the rulemaking process five years from the effective date.

Notes

Fla. Admin. Code Ann. R. 62-788.341

Rulemaking Authority 376.30781 FS. Law Implemented 220.1845, 376.30781 FS.

Adopted by Florida Register Volume 48, Number 036, February 22, 2022 effective 3/9/2022.

New 3-9-22.