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