30471791, 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: 30471791

Notice of Proposed Rule

Department:

DEPARTMENT OF ENVIRONMENTAL PROTECTION

Chapter:

VOLUNTARY CLEANUP TAX CREDIT RULE

Overview

RULE:

62-788.101	Applicability and Limitations
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
62-788.341	Solid Waste Removal Voluntary Cleanup Tax Credit Application Process
62-788.401	Eligibility Determination

PURPOSE:

The Department of Environmental Protection (Department) is proposing amendments to the Voluntary Cleanup Tax Credit (VCTC) Rule to implement Chapter 2025-116, Laws of Florida, and revise rule language to conform to the changes of the VCTC and Brownfields statutes passed during the previous legislative session. Additionally, the Department is amending the rules to remove duplicative terms, include new language that improves the application submittal and review process, and clarify existing rule language as part of the Department's rule review conducted in accordance with s. 120.5435, F.S. The Department previously published a Notice of Rule Development on July 30, 2025, in the Florida Administrative Register, Vol. 51, No. 147.

SUMMARY:

The Department’s review of Chapter 62-788, Florida Administrative Code (F.A.C.), conducted pursuant to section 120.5435, F.S., determined that amendments are necessary to implement changes to state law. Amendments to the VCTC rules will provide updated requirements and procedures that assist applicants and will provide consistency during the application review process. The revised rule language requires applicants to submit a cost-summary table, clarifies rule language regarding Voluntary Cleanup Agreements, updates the application review timeframes to comport with new statutory timeframes, and removes unnecessary requirements associated with claiming solid waste removal tax credits. The revised rule updates the VCTC application form to clarify the applicable submission deadlines for site rehabilitation tax credit applications and makes further revisions to the VCTC application form to help streamline the application process and eligibility determination.

RULEMAKING AUTHORITY:

376.30781, FS.

LAW:

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

PRINT PUBLISH DATE:

3/18/2026 Vol. 52/53

COMMENTS:

From 3/18/2026 To 4/8/2026 (21 Days)

REFERENCE MATERIALS:

Ref-14053 Form 62-788.101(1) Voluntary Cleanup Tax Credit Application and Affidavit
Ref-19369 Form 62-788.101(1) Voluntary Cleanup Tax Credit Application and Affidavit

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