The Voluntary Cleanup Tax Credit Program has been expanded and clarified by statute, and the department proposes to clarify some existing requirements based on experience in implementing the program since the rule was initially adopted. The changes to Chapter 62-788, F.A.C., will incorporate or introduce the following at eligible sites: an increase in the per-site tax credit award amount and percentage for site rehabilitation; requirements for issuance of a one-time tax credit award when use of the brownfield site is limited to affordable housing; requirements for issuance of a one-time tax credit when solid waste is removed, transported and disposed of in accordance with department rules; extension of the application deadline from December 31 to January 15; extension of the site rehabilitation certificate issuance deadline from March 1 to March 31; updates in terminology and definitions for consistency and clarity; clarification of the useful life of issued tax credit certificates; clarification that applications must be complete by the submittal deadline and that placeholder applications are not accepted; allowance of tax credits for site rehabilitation conducted prior to brownfield area designation or the execution of the applicable voluntary cleanup agreement or brownfield site rehabilitation agreement.