Florida 2022 Regular Session

Florida House Bill H0613 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HB 613 2022
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0613-00
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to tax rebates for low - to moderate-2
16	16	income residents; creating the Working Floridians Tax 3
17	17	Rebate Program within the Department of Revenue for a 4
18	18	certain purpose; granting specified people and 5
19	19	households certain state funds if they received the 6
20	20	federal Earned Income Tax Credit and meet certain 7
21	21	criteria; specifying the calculation of the rebate and 8
22	22	procedures for disbursing funds; requiring the 9
23	23	department to provide to the Governor, the Cabinet, 10
24	24	and the Legislature a certain report by a specified 11
25	25	date; prohibiting receipt of the rebate from being 12
26	26	used in certain program eligibility determinations; 13
27	27	authorizing the department to adopt emergency rules; 14
28	28	providing applicability; providing an effective date. 15
29	29	16
30	30	Be It Enacted by the Legislature of the State of Florida: 17
31	31	18
32	32	Section 1. Working Floridians Tax Rebate Program. — 19
33	33	(1) The Working Floridians Tax Rebate Program is created 20
34	34	within the Department of Revenue to provide low - to moderate-21
35	35	income residents relief on sales taxes, fuel taxes, property 22
36	36	taxes, or other taxes and fees they pay in this state during the 23
37	37	year, consistent with the goals of the federal Earned Income Tax 24
38	38	Credit. 25
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40	40	HB 613 2022
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42	42
43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0613-00
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	(2) Each person or household which qualified for and 26
52	52	received the federal Earned Income Tax Credit in a specific year 27
53	53	may receive funds from the state if the person or household: 28
54	54	(a) Maintains a Florida residence on the person's or 29
55	55	household's federal income tax return du ring the tax year in 30
56	56	which the person or household is applying for the Working 31
57	57	Floridians Tax Rebate Program; 32
58	58	(b) Applies to the department, using a form developed by 33
59	59	the department, no later than June 30 of the year in which the 34
60	60	federal Earned Income Ta x Credit was received; and 35
61	61	(c) Provides the department with documentation verifying 36
62	62	the receipt and specific amount of the federal Earned Income Tax 37
63	63	Credit. 38
64	64	(3) Within 30 days after receiving a completed application 39
65	65	and verifying the information requir ed under subsection (2), the 40
66	66	department shall issue a check or remit funds using direct 41
67	67	deposit to the person or household in an amount equal to 20 42
68	68	percent of the amount of the federal Earned Income Tax Credit 43
69	69	the person or household received. 44
70	70	(4) The Department of Revenue shall prepare and submit a 45
71	71	report by December 31, 2022, to the Governor and Cabinet, the 46
72	72	President of the Senate, the Speaker of the House of 47
73	73	Representatives, the Senate Minority Leader, and the House of 48
74	74	Representatives Minority Leader which addresses the feasibility 49
75	75	of creating and implementing an automatic Working Floridians Tax 50
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77	77	HB 613 2022
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79	79
80	80
81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0613-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	Rebate Program using data provided by the Internal Revenue 51
89	89	Service or another federal agency so that a person or household 52
90	90	may receive funds from the state wit hout having to complete an 53
91	91	annual application and provide documentation as set forth in 54
92	92	subsection (2). 55
93	93	(a) If the department determines that an automatic program 56
94	94	is not feasible, the report must identify specific barriers to 57
95	95	the creation of an automatic program and provide proposed 58
96	96	solutions to remove the barriers. 59
97	97	(b) If the department determines that an automatic program 60
98	98	is feasible, the report must include a legislative proposal to 61
99	99	implement the automatic program. 62
100	100	(5) Receipt of the rebate under t his section may not be 63
101	101	used to determine a person's eligibility for Medicaid, Florida 64
102	102	Kidcare, cash assistance, or the Supplemental Nutrition 65
103	103	Assistance Program established under 7 U.S.C. ss. 2011 et seq. 66
104	104	Section 2. (1) The Department of Revenue is au thorized, 67
105	105	and all conditions are deemed to be met, to adopt emergency 68
106	106	rules pursuant to s. 120.54(4), Florida Statutes, for the 69
107	107	purpose of implementing this act. 70
108	108	(2) Notwithstanding any other law, emergency rules adopted 71
109	109	pursuant to subsection (1) are effective for 6 months after 72
110	110	adoption and may be renewed during the pendency of procedures to 73
111	111	adopt permanent rules addressing the subject of the emergency 74
112	112	rules. 75
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114	114	HB 613 2022
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118	118	CODING: Words stricken are deletions; words underlined are additions.
119	119	hb0613-00
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	Section 3. This act applies to federal Earned Income Tax 76
126	126	Credit granted beginning on or a fter January 1, 2023. 77
127	127	Section 4. This act shall take effect July 1, 2022. 78