Florida Voluntary Cleanup Tax Credit (VCTC)

The Florida Legislature created the Voluntary Cleanup Tax Credit in 1998 to encourage voluntary cleanup of certain drycleaning solvent contaminated sites and of brownfield sites in designated brownfield areas. The Florida Department of Environmental Protection (DEP) awards the tax credit certificates, which are valid against Florida Corporate Income Tax, from an annual authorization of $35 million.

In a Phase I ESA

ASTM E1527-21 lists state voluntary cleanup records as a standard source, and the general reading of one is on the VCP page. This handbook does not pair a single Florida list with that type, and the pages read name no program called a voluntary cleanup program. The tax credit is one place where a voluntary cleanup leaves a record.

• A credit points to an agreement. A participant must enter into either a Voluntary Cleanup Agreement, for drycleaning solvent cleanup, or a Brownfield Site Rehabilitation Agreement, and must meet the eligibility criteria of sections 376.3078, 376.30781 and 376.82, F.S., as applicable. Ask for the agreement behind any credit.
• Applications are yearly and public. A site rehabilitation application covers the costs of one calendar year and is due by January 31 of the next year, or the following business day when that date falls on a weekend. DEP states that any information submitted to it becomes a public record. An application is a record of the cleanup costs claimed for that year.
• One credit marks completion. A one-time bonus is tied to a Site Rehabilitation Completion Order. An application for that bonus is a reason to ask for the order.
• An application is not an award. DEP says submitting an application does not create an agreement or guarantee funding, and that all awards are contingent on legislative appropriations. Awards above the $35 million for a fiscal year are issued from the next available authorization.

What the record shows

DEP's table of credit types gives these maximums for costs incurred and paid after December 31, 2007. The table also gives figures for two earlier periods, some of them lower and some marked not applicable.

DEP's brownfields page describes the credit as partially offsetting the cost of site rehabilitation or solid waste removal. The rule is Chapter 62-788, F.A.C., which DEP shows as effective May 10, 2026, and the statutes DEP links are sections 376.30781 and 220.1845, F.S. An application carries a $250 nonrefundable review fee.

Where to look a site up

The pages read do not link a public list of sites that have received a tax credit. The agreements behind a credit are reached through the Brownfields Program, which posts a monthly report of executed BSRAs and documentation by county, and the Drycleaning Solvent Cleanup Program. The forms, checklists and frequently asked questions are on DEP's Voluntary Cleanup Tax Credit page.

Getting the file

DEP's OCULUS document system gives access to public records associated with permitted facilities and activities. Documents are filed under a DEP program and facility, so have the facility or site name or the facility identification number. The paper records route and the fees are on the Public records and OCULUS page.

Sources

Florida Department of Environmental Protection pages, read October 6, 2026:

• Voluntary Cleanup Tax Credit, last modified May 27, 2026.
• Brownfields Program, last modified May 28, 2026.
• Public Records, last modified October 2, 2026.