Florida Voluntary Cleanup Tax Credit Application Deadline - January 31, 2011

For site rehabilitation applications, the annual application deadline is January 31, or the following business day, of the year following the calendar year for which an applicant is claiming site rehabilitation costs. Therefore, all site rehabilitation costs incurred during 2010 must be claimed in an application submitted to the Division of Waste Management by January 31, 2011. No prior year costs can be claimed in an annual site rehabilitation tax credit application.

	Tax Credit Type
	Site Rehabilitation	Site Rehabilitation Completion Order (NFA) Bonus	Affordable Housing Bonus	Health Care Bonus	Solid Waste
Application Frequency	Annually	Once	Once	Once	Once
Maximum Credit for Costs Incurred and Paid from 07/01/1998 to 06/30/2006	35%; $250,000	10%; $50,000	N/A	N/A	N/A
Maximum Credit for Costs Incurred and Paid after 06/30/2006	50%; $500,000	25%; $500,000	25%; $500,000	N/A	50%; $500,000
Maximum Credit for Costs Incurred and Paid after 12/31/2007	50%; $500,000	25%; $500,000	25%; $500,000	25%; $500,000	50%; $500,000

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