Page Banner

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
Annually
35%; $250,000
50%; $500,000
50%; $500,000
Site Rehabilitation Completion Order (NFA) Bonus
Once
10%; $50,000
25%; $500,000
25%; $500,000
Affordable Housing Bonus
Once
N/A
25%; $500,000
25%; $500,000
Health Care Bonus
Once
N/A
N/A
25%; $500,000
Solid Waste
Once
N/A
50%; $500,000
50%; $500,000

Application Deadline: For site rehabilitation applications, the annual application deadline is January 31 (or the following business day if January 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 2020 must be claimed in an application submitted to (and received by) the Division of Waste Management by February 1, 2021. No prior year costs can be claimed in an annual site rehabilitation tax credit application.

DEP offices are currently closed to the public due to COVID-19.
All 2020 VCTC applications are due by close of business February 1, 2021.

Applicants are encouraged to send their 2020 VCTC application by FedEx or UPS as early as possible to ensure delivery ahead of the deadline. 
VCTC applications should be sent by FedEx or UPS to: 

Department of Environmental Protection
Division of Waste Management, Voluntary Cleanup Tax Credit
Attention:  Scott Sweeney
2600 Blair Stone Road, Mail Station 4505
Tallahassee, Florida 32399-2400

You may also submit your 2020 VCTC application electronically to:  VCTC@FloridaDEP.gov or Scott.L.Sweeney@FloridaDEP.gov
Please note: The $250 non-refundable application review fee will need to be mailed to DEP at the above address.   

On February 1, 2021, DEP will allow for application deliveries from 8:00 AM to 5:00 PM at the above address.  Hand deliveries outside of this scheduled day and time will not be accepted.  Persons making a delivery will need to call (850) 245-8958 upon arrival.  Please wear a mask and maintain social distancing. 

Links to Other Guidance and Forms


For additional information, please contact Scott Sweeney
Scott.L.Sweeney@dep.state.fl.us or 850-245-8958

Share:          
Last Modified:
January 8, 2021 - 3:42pm

Some content on this site is saved in an alternative format. The following icons link to free Reader/Viewer software:
PDF: | Word: | Excel: