ValueCorporate income tax credit certificates for brownfield/drycleaning site rehabilitation costs, awarded by DEP from a $35M annual authorization; base credit ~50% of eligible annual site-rehab costs with statutory per-site caps and completion bonuses
Deadlines2027-01-31 — Annual site-rehabilitation applications due January 31 each year for prior-year costs (eligibility letters by May 1); program entry rolling via Brownfield Site Rehabilitation Agreement
RequirementsBrownfield Site Rehabilitation Agreement with DEP (or Voluntary Cleanup Agreement for drycleaning solvent sites); documented, paid, integral rehab costs; application to [email protected] with $250 fee Caveatsannual pool can oversubscribe — complete 1/31 filings matter; credits usable against FL corporate income tax and transferable once; confirm current percentage/cap schedule in s. 376.30781 before modeling
Last verified2026-08-23