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Voluntary Cleanup Tax Credit

In 1998, the Florida Legislature created the Voluntary Cleanup Tax Credit (VCTC) to encourage participants to conduct voluntary cleanup of certain drycleaning solvent contaminated sites and brownfield sites in designated brownfield areas. Participants may be private or public entities, but they must meet the eligibility criteria established under sections 376.3078, 376.30781 and 376.82, F.S, as applicable, and they must enter into either a Voluntary Cleanup Agreement, for drycleaning solvent cleanup or a Brownfield Site Rehabilitation Agreement. 

Tax credit certificates are awarded by the Florida Department of Environmental Protection from an annual $10 million authorization and are valid against Florida Corporate Income Tax. Tax credit awards in excess of $10 million for any given fiscal year are issued from the next available tax credit authorization. The table below summarizes the available types of tax credits. Please see section 376.30781, F.S., for more detailed information.

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

Application Deadline

For site rehabilitation applications, the annual application deadline is Jan. 31 (or the following business day if Jan. 31 falls on a weekend) of the year following the calendar year for which an applicant is claiming site rehabilitation costs. Therefore, all site rehabilitation costs incurred during 2023 must be claimed in an application submitted to (and received by) the Division of Waste Management by 5:00 P.M. Wednesday, Jan. 31, 2024. No prior year costs can be claimed in an annual site rehabilitation tax credit application. Department offices close and most employees leave by 5:00 P.M., so there is no one to accept attempted deliveries after 5:00 P.M. or anyone to call or email for assistance after 5:00 P.M. This deadline applies to all methods of application submission.

VCTC applications must be sent one of the following ways:

  1. Hand delivery, mail, or expedited shipping to: 
Department of Environmental Protection
Division of Waste Management, Voluntary Cleanup Tax Credit
Attention: Scott Sweeney
2600 Blair Stone Road, Mail Station 4505
Tallahassee, FL 32399-2400

Applicants are encouraged to send VCTC applications as early as possible to ensure delivery ahead of the deadline.  

  1. Electronically to If sending by email, the $250 nonrefundable application review fee must be mailed to DEP at the above address.   
  2. Using the Enterprise Self-Service Authorization (ESSA) portal. To access this online application tool, you can visit the DEP Business Portal and create an account (if you do not already have one). 
  • After signing in, select "Submit" then "Applications" and then "Tax Credits"; the VCTC hyperlink will be the only option. 
  • The portal essentially walks users through the VCTC application step by step, with prompts for information and backup material uploads along the way. 
  • Unlike emailing the application, you may pay the $250 nonrefundable application review fee in the DEP Business Portal (at the end of the ESSA portal process for each application).
  • Applications do not have to be completed all at once; in-process applications are saved for up to 60 days.

Please note: Any information submitted to DEP will become a public record, subject to disclosure in accordance with Chapter 119, Florida Statutes, and Article 1, § 24 of the Florida Constitution. Submittal of an application does not create an agreement, nor does it guarantee funding. All awards are contingent upon legislative appropriations. 

Links to Other Guidance and Forms

For additional information, please contact Scott Sweeney, 850-245-8958

Last Modified:
September 7, 2023 - 2:22pm

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