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 cleanup 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. 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.