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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
1
An act relating to taxation; amending s. 125.0167, 2
F.S.; prohibiting counties from imposing requirements 3
on borrowers other than requiring proof of the 4
borrower's income; providing that borrowers are 5
subject to loan qualifications of lenders licensed to 6
provide mortgage financing; prohibiting counties from 7
creating requirements that restrict participation by 8
eligible borrowers; creating s. 193.4613, F.S.; 9
defining terms; providing for the assessment of land 10
used in the production of aquaculture to be based 11
solely on its agricultural use; providing assessment 12
methodology; requiring property to be assessed for a 13
certain period of time using a specified asses sment 14
methodology; authorizing the property appraiser to 15
require audited financial statements; providing 16
applicability; amending s. 194.032, F.S.; conforming 17
provisions to changes made by the act; amending s. 18
196.031, F.S.; providing that real property inc ludes 19
certain portions; providing construction; amending s. 20
196.173, F.S.; revising the military operations that 21
qualify certain servicemembers for an additional ad 22
valorem tax exemption; providing applicability; 23
revising the deadlines for applying for add itional ad 24
valorem tax exemptions for certain servicemembers for 25
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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 specified tax roll; authorizing a property appraiser 26
to grant a tax exemption for an untimely filed 27
application if certain conditions are met; providing 28
procedures for an applicant to file a petition with 29
the value adjustment board if an application is 30
denied; providing applicability; amending s. 196.1978, 31
F.S.; revising the events that initiate the 15 -year 32
period for certain property to qualify for the 33
affordable housing ad valorem tax exem ption; providing 34
applicability; amending s. 196.202, F.S.; increasing 35
the property tax exemption for residents who are 36
widows, widowers, blind persons, or totally and 37
permanently disabled persons; providing applicability; 38
creating s. 197.319, F.S.; definin g terms; specifying 39
conditions under which persons whose residential 40
improvements are rendered uninhabitable may receive a 41
refund of taxes originally levied and paid; specifying 42
a formula for determining the amount of the tax 43
refund; providing directives t o property appraisers in 44
issuing written statements to the tax collector when 45
granting refunds; providing directives to tax 46
collectors in calculating damage differentials and 47
processing refunds; providing a mechanism for persons 48
to file late applications f or a refund of taxes; 49
requiring tax collectors to provide specified 50
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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
information to the Department of Revenue and the 51
governing boards of each affected local government 52
annually; providing applicability; creating s. 53
197.3195, F.S.; defining the term "reside ntial 54
improvement"; providing for an abatement of ad valorem 55
taxes and non-ad valorem assessments for certain 56
residential improvements destroyed due to a sudden and 57
unforeseen collapse; requiring property appraisers to 58
provide specified statements to tax c ollectors; 59
providing that owners of parcels meeting certain 60
requirements are not required to remit payments; 61
prohibiting property appraisers and tax collectors 62
from issuing specified notices for parcels meeting 63
certain requirements; requiring property appr aisers to 64
notify taxpayers of the abatement of taxes and non -ad 65
valorem assessments under certain circumstances; 66
requiring value adjustment boards to dismiss petitions 67
under certain circumstances; specifying requirements 68
for determining the assessed value of certain new 69
homesteads; providing for a refund of taxes for 70
parcels meeting certain requirements under certain 71
circumstances; providing applicability; providing for 72
future repeal; providing for retroactive application; 73
amending s. 201.25, F.S.; exemptin g certain federal 74
loans from documentary stamp taxes; amending s. 75
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212.04, F.S.; exempting certain soccer matches held as 76
part of a Fédération Internationale de Football 77
Association World Cup from the sales tax on 78
admissions; exempting certain Formula One G rand Prix 79
race admissions from the sales tax on admissions; 80
exempting certain Daytona 500 race admissions from the 81
sales tax on admissions; amending s. 212.05, F.S.; 82
specifying the sales tax rate on new mobile homes; 83
defining the term "new mobile home"; am ending s. 84
212.055, F.S.; authorizing school capital outlay 85
surtax proceeds to be used for the purchase, lease -86
purchase, lease, and maintenance of certain school 87
buses; requiring such use of school capital outlay 88
surtax proceeds to be approved by referendum ; amending 89
s. 212.08, F.S.; revising an exemption from sales and 90
use tax to include the sale of any trailer purchased 91
by a farmer for certain uses; exempting from sales and 92
use tax the sale of certain wire and fencing used in 93
agricultural production; exemp ting from sales and use 94
tax the sale of certain machinery and equipment that 95
produce electric or steam energy from burning 96
hydrogen; revising the total amount of community 97
contribution tax credits which may be granted; 98
defining the terms "green hydrogen" a nd "primarily 99
used"; exempting from sales and use tax certain 100
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machinery and equipment involving green hydrogen, 101
certain types of ammonia, and certain electrochemical 102
reactions of green hydrogen and oxygen; providing 103
guidelines for purchasers to use in obta ining an 104
exemption; providing penalties; authorizing the 105
department to adopt rules; amending s. 213.053, F.S.; 106
authorizing the Department of Revenue to make certain 107
information available to the Department of 108
Transportation to administer the credit for qual ified 109
railroad reconstruction or replacement expenditures; 110
amending s. 220.02, F.S.; specifying the method for 111
applying certain railroad reconstruction or 112
replacement expenditure credits against the corporate 113
income tax or franchise tax; amending s. 220.03 , F.S.; 114
adopting the Internal Revenue Code in effect on 115
January 1, 2022; providing an effective date; 116
providing for retroactive operation; amending s. 117
220.13, F.S.; revising the definition of the term 118
"adjusted federal income" to adjust for certain 119
railroad reconstruction or replacement expenditure 120
credits; amending s. 220.183, F.S.; revising the total 121
amount of community contribution tax credits that may 122
be granted; amending s. 220.1876, F.S.; revising 123
backward by 1 year the taxable years for which the New 124
Worlds Reading Initiative tax credits are authorized; 125
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amending s. 220.1877, F.S.; revising backward by 1 126
year the taxable years for which credits for 127
contributions to eligible charitable organizations are 128
authorized; creating s. 220.1915, F.S.; defining t he 129
terms "qualified expenditures" and "qualifying 130
railroad"; providing a specified tax credit for 131
qualifying railroads against the corporate income tax 132
if specified criteria are met; providing procedures 133
for receiving such tax credit; authorizing the 134
carryforward and transfer of such tax credit; 135
providing procedures for the transfer of such tax 136
credits; providing for the recovery of tax 137
deficiencies related to the credit; authorizing the 138
department to adopt rules; amending s. 402.62, F.S.; 139
increasing the Strong Families tax credit cap; 140
amending s. 624.5105, F.S.; revising the total amount 141
of community contribution tax credits which may be 142
granted; amending s. 624.51056, F.S.; revising 143
backward by 1 year the taxable years for which the New 144
Worlds Reading Initiative tax credits are authorized; 145
amending s. 624.51057, F.S.; revising backward by 1 146
year the taxable years for which Strong Families tax 147
credits for contributions to eligible charitable 148
organizations are authorized; amending s. 1003.485, 149
F.S.; increasing the allowable carryforward of unused 150
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eligible contributions from one state fiscal year to 151
the next for the New Worlds Reading Initiative; 152
increasing the New Worlds Reading Initiative tax 153
credit cap beginning in fiscal year 2023 -2024; 154
amending s. 1011.71, F.S.; increasing the amount of 155
revenue from district school taxes a school district 156
may expend per unweighted full -time equivalent student 157
for specified expenses; providing legislative intent; 158
providing for a retroactive refund of certain taxes 159
paid; specifying the treatment of specified 160
contributions under the Strong Families tax credit 161
program and the New Worlds Reading Initiative tax 162
credit program for a specified taxable year; providing 163
directives for receiving a refund of previously paid 164
taxes; prohibiting such refund from exceeding a 165
specified amount; providing a carryforward period; 166
prohibiting refund payments after a specified date; 167
authorizing the department to adopt emergency rules 168
related to the Strong Families tax credit program and 169
the New Worlds Reading Initiative tax credit program; 170
providing for retroactive operation; exempting from 171
sales and use tax the retail sale of certain clothing, 172
wallets, bags, school supplies, learning aids and 173
jigsaw puzzles, and personal computers and personal 174
computer-related accessories during a specified 175
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timeframe; defining terms; specifying locations where 176
the tax exemptions do not apply; authorizing certain 177
dealers to opt out of participating in the tax 178
holiday, subject to certain requirements; authorizing 179
the department to adopt emergency rules; exempting 180
from sales and use tax specified disaster preparedness 181
supplies during a specified timeframe; defining terms; 182
specifying locations where the tax exemptions do not 183
apply; authorizing the department to adopt emer gency 184
rules; exempting from sales and use tax admissions to 185
certain events, performances, and facilities, certain 186
season tickets, and the retail sale of certain boating 187
and water activity, camping, fishing, general outdoor, 188
and residential pool supplies an d sporting equipment 189
during specified timeframes; defining terms; 190
specifying locations where the tax exemptions do not 191
apply; authorizing the department to adopt emergency 192
rules; exempting from the sales and use tax the retail 193
sale of tools used by skilled trade workers during a 194
specified timeframe; specifying locations where the 195
tax exemptions do not apply; authorizing the 196
department to adopt emergency rules; providing for a 197
reduction in certain fuel taxes during a specified 198
timeframe; providing a short ti tle; providing dealer 199
requirements; providing legislative intent; 200
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authorizing motor fuel dealers to manage motor fuel 201
inventory to maximize tax reduction benefits; 202
providing criteria; providing for a reduction in 203
certain refunds during the same timeframe; authorizing 204
the executive director of the Department of Revenue to 205
adopt emergency rules for certain purposes; making 206
unlawful certain activities of certain entities 207
relating to the tax reduction; authorizing specified 208
transfers from the General Revenue Fu nd; providing for 209
expiration; exempting from sales and use tax the 210
retail sale of children's books during a specified 211
timeframe; defining the term "children's books"; 212
exempting from sales and use tax the retail sale of 213
new ENERGY STAR appliances during a s pecified 214
timeframe; defining the term "ENERGY STAR appliance"; 215
exempting from sales and use tax the retail sale of 216
children's diapers during a specified timeframe; 217
exempting from sales and use tax the retail sale of 218
baby and toddler clothing, apparel, and shoes during a 219
specified timeframe; exempting from sales and use tax 220
the retail sale of impact -resistant windows, impact -221
resistant doors, and impact -resistant garage doors 222
during a specified timeframe; authorizing the 223
department to adopt emergency rules; r eenacting s. 224
377.809(4)(a), F.S., relating to the Energy Economic 225
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Zone Pilot Program, to incorporate the amendment made 226
to s. 212.08, F.S., in a reference thereto; providing 227
effective dates. 228
229
Be It Enacted by the Legislature of the State of Florida: 230
231
Section 1. Subsection (5) of section 125.0167, Florida 232
Statutes, is amended to read: 233
125.0167 Discretionary surtax on documents; adoption; 234
application of revenue. — 235
(5)(a) Notwithstanding the provisions of subsection (3), 236
of the discretionary surtax revenues collected by the Department 237
of Revenue remaining after any deduction for administrative 238
costs as provided in subsection (4), no less than 35 percent 239
shall be used to provide homeownership assistance for low -income 240
and moderate-income families, and no less than 35 percent shall 241
be used for construction, rehabilitation, and purchase of rental 242
housing units. The remaining amount may be allocated to provide 243
for homeownership assistance or rental housing units, at the 244
discretion of the county. Any funds allocated for homeownership 245
assistance or rental housing units that are not committed at the 246
end of the fiscal year shall be reallocated in subsequent years 247
consistent with the provisions of this subsection, in that no 248
less than 35 percent shall be reallo cated to provide 249
homeownership assistance for low -income and moderate-income 250
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families, and no less than 35 percent shall be reallocated for 251
construction, rehabilitation, and purchase of rental housing 252
units. The remaining amount of uncommitted funds may be 253
reallocated at the discretion of the county within any of the 254
categories established in this subsection. 255
(b) For purposes of this subsection, the term 256
"homeownership assistance" means assisting low -income and 257
moderate-income families in purchasing a hom e as their primary 258
residence, including, but not limited to, reducing the cost of 259
the home with below-market construction financing, the amount of 260
down payment and closing costs paid by the borrower, or the 261
mortgage payment to an affordable amount for the purchaser or 262
using any other financial assistance measure set forth in s. 263
420.5088. 264
(c) A county may not impose any requirement as a condition 265
to receiving any financial assistance on a borrower other than 266
requiring proof that the borrower's income does not exceed 140 267
percent of the area median income. In addition to the income 268
eligibility requirement, borrowers may only be subject to loan 269
qualifications of lenders licensed to provide mortgage financing 270
as to the amount of the loan. A county may not creat e 271
requirements that restrict participation by eligible borrowers. 272
Section 2. Effective January 1, 2023, section 193.4613, 273
Florida Statutes, is created to read: 274
193.4613 Agricultural lands used in production of 275
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aquaculture; assessment. — 276
(1) For purposes of this section, the terms "aquaculture" 277
and "aquaculture products" have the same meanings as in s. 278
597.0015. 279
(2)(a) When proper application for agricultural assessment 280
has been made and granted pursuant to s. 193.461, and the 281
property owner request s assessment pursuant to this section, the 282
assessment of land used in the production of aquaculture 283
products shall be based solely on its agricultural use, 284
consistent with the use factors specified in s. 193.461(6)(a), 285
and assessed pursuant to paragraph (c ). 286
(b) Notwithstanding any provision relating to annual 287
assessments found in s. 192.042, the property appraiser shall 288
rely on 5-year moving average data when utilizing the income 289
methodology approach in an assessment of property used for 290
agricultural purposes. 291
(c) For purposes of the income methodology approach to the 292
assessment of land used in the production of aquaculture 293
products, structures and equipment located on the property used 294
for producing aquaculture products are considered a part of the 295
average yield per acre and have no separately assessable 296
contributory value. 297
(d) If a request for assessment under this section is 298
granted, the property must be assessed as provided in this 299
section for 10 years unless the ownership or use of the property 300
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changes. The property appraiser may not require annual 301
application. The property appraiser may require the property 302
owner to annually submit audited financial statements. 303
(e) In years in which proper application for agricultural 304
assessment has not been made, the land shall be assessed under 305
the provisions of s. 193.011. 306
Section 3. Section 193.4613, Florida Statutes, as created 307
by this act, first applies to the 2023 ad valorem tax roll and 308
applies to assessments made on or after January 1, 2023. 309
Section 4. Effective upon this act becoming a law, 310
paragraph (b) of subsection (1) of section 194.032, Florida 311
Statutes, is amended to read: 312
194.032 Hearing purposes; timetable. — 313
(1) 314
(b) Notwithstanding the provisions of paragraph (a), the 315
value adjustment board may meet prior to the approval of the 316
assessment rolls by the Department of Revenue, but not earlier 317
than July 1, to hear appeals pertaining to the denial by the 318
property appraiser of exemptions, tax abatements under s. 319
197.318 and s. 197.3195, tax refunds under s. 197.319 , 320
agricultural and high -water recharge classifications, 321
classifications as historic property used for commercial or 322
certain nonprofit purposes, and deferrals under subparagraphs 323
(a)2., 3., and 4. In such event, however, the boar d may not 324
certify any assessments under s. 193.122 until the Department of 325
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Revenue has approved the assessments in accordance with s. 326
193.1142 and all hearings have been held with respect to the 327
particular parcel under appeal. 328
Section 5. Subsections (5 ), (6), and (7) of section 329
196.031, Florida Statutes, are renumbered as subsections (6), 330
(7), and (8), respectively, and a new subsection (5) is added to 331
that section to read: 332
196.031 Exemption of homesteads. — 333
(5) For the purpose of applying the exempt ions in this 334
section, the real property includes portions of the real 335
property and contiguous real property assessed solely on the 336
basis of character or use pursuant to s. 193.461 or s. 193.501, 337
or assessed pursuant to s. 193.505. 338
Section 6. The amendments made by this act to s. 196.031, 339
Florida Statutes, are intended to be remedial and clarifying in 340
nature and apply retroactively, but do not provide a basis for 341
an assessment of any tax or create a right to a refund of any 342
tax paid before the effective date of this act. The amendments 343
do not affect the provisions set forth in s. 193.155, Florida 344
Statutes, limiting the application of that section only to the 345
residence and curtilage. 346
Section 7. Paragraphs (k) through (q) of subsection (2) of 347
section 196.173, Florida Statutes, are redesignated as 348
paragraphs (j) through (p), respectively, present paragraph (j) 349
of that subsection is amended, and new paragraphs (q) and (r) 350
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are added to that subsection, to read: 351
196.173 Exemption for deployed servicemember s.— 352
(2) The exemption is available to servicemembers who were 353
deployed during the preceding calendar year on active duty 354
outside the continental United States, Alaska, or Hawaii in 355
support of any of the following military operations: 356
(j) Operation Observant Compass, which began in October 357
2011. 358
(q) Operation Enduring Freedom – Horn of Africa, which 359
began in January 2015. 360
(r) European Reassurance Initiative/European Deterrence 361
Initiative, which began in 2014. 362
363
The Department of Revenue shall notify a ll property appraisers 364
and tax collectors in this state of the designated military 365
operations. 366
Section 8. The amendments made by this act to s. 367
196.173(2), Florida Statutes, first apply to the 2022 ad valorem 368
tax roll. 369
Section 9. Application deadline for additional ad valorem 370
tax exemption for specified deployments. — 371
(1) Notwithstanding the filing deadline specified in s. 372
196.173(6), Florida Statutes, for the 2022 ad valorem tax roll, 373
the deadline for an applicant to file an application with the 374
property appraiser for an additional ad valorem tax exemption 375
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under s. 196.173, Florida Statutes, is June 1, 2022. 376
(2) If an application is not timely filed under subsection 377
(1), a property appraiser may grant the exemption if: 378
(a) The applicant file s an application for the exemption 379
on or before the 25th day after the property appraiser mails the 380
notice required under s. 194.011(1), Florida Statutes; 381
(b) The applicant is qualified for the exemption; and 382
(c) The applicant produces sufficient evi dence, as 383
determined by the property appraiser, which demonstrates that 384
the applicant was unable to apply for the exemption in a timely 385
manner or otherwise demonstrates extenuating circumstances that 386
warrant granting the exemption. 387
(3) If the property ap praiser denies an application under 388
subsection (2), the applicant may file, pursuant to s. 389
194.011(3), Florida Statutes, a petition with the value 390
adjustment board which requests that the exemption be granted. 391
Such petition must be filed on or before the 2 5th day after the 392
property appraiser mails the notice required under s. 393
194.011(1), Florida Statutes. Notwithstanding s. 194.013, 394
Florida Statutes, the eligible servicemember is not required to 395
pay a filing fee for such petition. Upon reviewing the petitio n, 396
the value adjustment board may grant the exemption if the 397
applicant is qualified for the exemption and demonstrates 398
extenuating circumstances, as determined by the board, which 399
warrant granting the exemption. 400
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(4) This section shall take effect upon th is act becoming 401
a law and applies to the 2022 ad valorem tax roll. 402
Section 10. Subsection (2) of section 196.1978, Florida 403
Statutes, is amended to read: 404
196.1978 Affordable housing property exemption. — 405
(2)(a) Notwithstanding ss. 196.195 and 196.196, property 406
in a multifamily project that meets the requirements of this 407
subsection paragraph is considered property used for a 408
charitable purpose and is exempt from ad valorem tax beginning 409
with the January 1 assessment after the 15th completed year from 410
of the term of the earliest of: 411
1. The effective date of the recorded agreement on those 412
portions of the affordable housing property that provide housing 413
to natural persons or families meeting the extremely -low-income, 414
very-low-income, or low-income limits specified in s. 420.0004 ; 415
2. The first day of the first taxable year in which the 416
property was placed in service as an affordable housing property 417
that provides housing to natural persons or families meeting the 418
extremely-low-income, very-low-income, or low-income limits 419
specified in s. 420.0004; or 420
3. The date the property received a certificate of 421
occupancy or a certificate of substantial completion, as 422
applicable, allowing the property to be used as an affordable 423
housing property that provides housing to natural persons or 424
families meeting the extremely -low-income, very-low-income, or 425
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low-income limits specified in s. 420.0004 . 426
(b) The multifamily project must: 427
1. Contain more than 70 units that are used to provide 428
affordable housing to natural persons or families meeting the 429
extremely-low-income, very-low-income, or low-income limits 430
specified in s. 420.0004; and 431
2. Be subject to an agreement w ith the Florida Housing 432
Finance Corporation recorded in the official records of the 433
county in which the property is located to provide affordable 434
housing to natural persons or families meeting the extremely -435
low-income, very-low-income, or low-income limits specified in 436
s. 420.0004. 437
438
This exemption terminates if the property no longer serves 439
extremely-low-income, very-low-income, or low-income persons 440
pursuant to the recorded agreement. 441
(c)(b) To receive the exemption under paragraph (a), a 442
qualified applicant must submit an application to the county 443
property appraiser by March 1. 444
(d)(c) The property appraiser shall apply the exemption to 445
those portions of the affordable housing property that provide 446
housing to natural persons or families meeting the extr emely-447
low-income, very-low-income, or low-income limits specified in 448
s. 420.0004 before certifying the tax roll to the tax collector. 449
Section 11. The amendments made by this act to s. 450
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196.1978(2), Florida Statutes, first apply to the 2023 ad 451
valorem tax roll. 452
Section 12. Effective January 1, 2023, subsection (1) of 453
section 196.202, Florida Statutes, is amended to read: 454
196.202 Property of widows, widowers, blind persons, and 455
persons totally and permanently disabled. — 456
(1) Property to the value of $5,000 $500 of every widow, 457
widower, blind person, or totally and permanently disabled 458
person who is a bona fide resident of this state is exempt from 459
taxation. As used in this section, the term "totally and 460
permanently disabled person" means a person who is currently 461
certified by a physician licensed in this state, by the United 462
States Department of Veterans Affairs or its predecessor, or by 463
the Social Security Administration to be totally and permanently 464
disabled. 465
Section 13. The amendment made by th is act to s. 466
196.202(1), Florida Statutes, first applies to the 2023 ad 467
valorem tax roll. 468
Section 14. Effective January 1, 2023, section 197.319, 469
Florida Statutes, is created to read: 470
197.319 Refund of taxes for residential improvements 471
rendered uninhabitable by a catastrophic event. — 472
(1) As used in this section, the term: 473
(a) "Catastrophic event" means an event of misfortune or 474
calamity that renders one or more residential improvements 475
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uninhabitable. It does not include an event caused, directly or 476
indirectly, by the property owner with the intent to damage or 477
destroy the residential improvement. 478
(b) "Catastrophic event refund" means the product arrived 479
at by multiplying the damage differential by the amount of 480
timely paid taxes that were initia lly levied in the year in 481
which the catastrophic event occurred. 482
(c) "Damage differential" means the product arrived at by 483
multiplying the percent change in value by a ratio, the 484
numerator of which is the number of days the residential 485
improvement was rendered uninhabitable in the year in which the 486
catastrophic event occurred, and the denominator of which is 487
365. 488
(d) "Percent change in value" means the difference between 489
a residential parcel's just value as of January 1 of the year in 490
which the catastrophic event occurred and its postcatastrophic 491
event just value expressed as a percentage of the parcel's just 492
value as of January 1 of the year in which the catastrophic 493
event occurred. 494
(e) "Postcatastrophic event just value" means the just 495
value of the residential parcel on January 1 of the year in 496
which a catastrophic event occurred, reduced to reflect the just 497
value of the residential parcel after the catastrophic event 498
that rendered the residential improvement thereon uninhabitable 499
and before any subsequent repairs. For purposes of this 500
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paragraph, a residential improvement that is uninhabitable has 501
no value attached to it. The catastrophic event refund is 502
determined only for purposes of calculating tax refunds for the 503
year or years in which the residen tial improvement is 504
uninhabitable as a result of the catastrophic event and does not 505
determine a parcel's just value as of January 1 each year. 506
(f) "Residential improvement" means real estate used and 507
owned as a homestead as defined in s. 196.012(13) or 508
nonhomestead residential property as defined in s. 193.1554(1). 509
A residential improvement does not include a structure that is 510
not essential to the use and occupancy of the residential 511
dwelling or house, including, but not limited to, a detached 512
utility building, detached carport, detached garage, bulkhead, 513
fence, or swimming pool, and does not include land. 514
(g) "Uninhabitable" means the loss of use and occupancy of 515
a residential improvement for the purpose for which it was 516
constructed, as evidenced by do cumentation, including, but not 517
limited to, utility bills, insurance information, contractors' 518
statements, building permit applications, or building inspection 519
certificates of occupancy. 520
(2) If a residential improvement is rendered uninhabitable 521
for at least 30 days due to a catastrophic event, taxes 522
originally levied and paid for the year in which the 523
catastrophic event occurred may be refunded in the following 524
manner: 525
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(a) The property owner must file an application for refund 526
with the property apprais er: 527
1. If the residential improvement is restored to a 528
habitable condition before December 1 of the year in which the 529
catastrophic event occurred, no sooner than 30 days after the 530
residential improvement that was rendered uninhabitable has been 531
restored to a habitable condition; or 532
2. No later than March 1 of the year immediately following 533
the catastrophic event. 534
535
The application for refund must be made on a form prescribed by 536
the department and furnished by the property appraiser. The 537
property appraiser may request supporting documentation be 538
submitted along with the application, including, but not limited 539
to, utility bills, insurance information, contractors' 540
statements, building permit applications, or building inspection 541
certificates of occupancy, for purposes of determining 542
conditions of uninhabitability and subsequent habitability 543
following any repairs. 544
(b) The application for refund must identify the 545
residential parcel upon which the residential improvement was 546
rendered uninhabitable by a catastrophic event, the date on 547
which the catastrophic event occurred, and the number of days 548
the residential improvement was uninhabitable during the 549
calendar year in which the catastrophic event occurred. 550
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(c) The application for refund must b e verified under oath 551
and is subject to penalty of perjury. 552
(d) Upon receipt of an application for refund, the 553
property appraiser must investigate the statements contained in 554
the application to determine if the applicant is entitled to a 555
refund of taxes. If the property appraiser determines that the 556
applicant is not entitled to a refund, the applicant may file a 557
petition with the value adjustment board, pursuant to s. 558
194.011(3), requesting that the refund be granted. 559
(e) If the property appraiser deter mines that the 560
applicant is entitled to a refund, the property appraiser must 561
issue an official written statement to the tax collector within 562
30 days after the determination, but no later than by April 1 of 563
the year following the date on which the catastro phic event 564
occurred, that provides: 565
1. The just value of the residential improvement as 566
determined by the property appraiser on January 1 of the year in 567
which the catastrophic event for which the applicant is claiming 568
a refund occurred. 569
2. The number of days during the calendar year during 570
which the residential improvement was uninhabitable. 571
3. The postcatastrophic event just value of the 572
residential parcel as determined by the property appraiser. 573
4. The percent change in value applicable to the 574
residential parcel. 575
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(3) Upon receipt of the written statement from the 576
property appraiser, the tax collector shall calculate the damage 577
differential pursuant to this section and process a refund in an 578
amount equal to the catastrophic event refund. 579
(4) Any person who is qualified to have his or her 580
property taxes refunded under subsection (2) but fails to file 581
an application by March 1 of the year immediately following the 582
year in which the catastrophic event occurred may file an 583
application for refund unde r this subsection and may file a 584
petition with the value adjustment board, pursuant to s. 585
194.011(3), requesting that a refund under this subsection be 586
granted. Such petition may be filed at any time during the 587
taxable year on or before the 25th day follow ing the mailing of 588
the notice of proposed property taxes and non -ad valorem 589
assessments by the property appraiser as provided in s. 590
194.011(1). Upon reviewing the petition, if the person is 591
qualified to receive the refund under this subsection and 592
demonstrates particular extenuating circumstances determined by 593
the property appraiser or the value adjustment board to warrant 594
granting a late application for refund, the property appraiser 595
or the value adjustment board may grant a refund. 596
(5) By September 1 of each year, the tax collector shall 597
notify: 598
(a) The department of the total reduction in taxes for all 599
properties that qualified for a refund pursuant to this section 600
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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
for the year. 601
(b) The governing board of each affected local go vernment 602
of the reduction in such local government's taxes that occurred 603
pursuant to this section. 604
(6) This section does not affect the requirements of s. 605
197.333. 606
Section 15. Section 197.319, Florida Statutes, as created 607
by this act, first applies t o the 2023 ad valorem tax roll. 608
Section 16. Effective upon this act becoming a law, 609
section 197.3195, Florida Statutes, is created to read: 610
197.3195 Abatement of ad valorem taxes and non -ad valorem 611
assessments following destruction caused by a sudden and 612
unforeseen collapse. — 613
(1) As used in this section, the term "residential 614
improvement" means a multistory residential building that 615
consists of at least 50 dwelling units. 616
(2) Each parcel owned and assessed as homestead property 617
under s. 193.155 or as nonhomestead residential property under 618
s. 193.1554 which is within a residential improvement that is 619
destroyed due to a sudden and unforeseen collapse of the 620
residential improvement or due to the subsequent demolition of 621
the residential improvement af ter such collapse is eligible for 622
an abatement of all taxes and non -ad valorem assessments for the 623
year in which the destruction occurred if the property appraiser 624
determines that the condition of the residential improvement on 625
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the January 1 immediately pr eceding the collapse was such that 626
the residential improvement had no value due to a latent defect 627
of the property not readily discernable by inspection. 628
(a) The property appraiser shall provide to the tax 629
collector an official written statement that pro vides the 630
information necessary for the tax collector to abate the taxes 631
and non-ad valorem assessments for each parcel owner. 632
(b) For parcels meeting the requirements of this 633
subsection, a parcel owner is not required to remit a payment, 634
the property appraiser may not issue a notice of proposed 635
property taxes pursuant to s. 200.069, and the tax collector may 636
not issue a tax notice pursuant to s. 197.322. In lieu of the 637
notice of proposed property taxes, the property appraiser must 638
notify the taxpayer tha t all taxes and non-ad valorem 639
assessments have been abated for the year in which the property 640
was destroyed. If a parcel owner files a petition to the value 641
adjustment board concerning the value of the parcel for the year 642
of the destruction, the value adj ustment board must dismiss the 643
petition. 644
(3) For purposes of determining the assessed value under 645
s. 193.155(8) of a new homestead established by an owner of a 646
parcel within the destroyed residential improvement, the just 647
value and assessed value of the destroyed parcel on the January 648
1 of the year preceding the year of the destruction must be 649
used. 650
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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
(4) Tax payments received by the tax collector for taxes 651
and non-ad valorem assessments levied in the year of destruction 652
on parcels meeting the requirement s of subsection (2) are 653
eligible for a refund upon application made to the tax 654
collector. For purposes of this subsection, the parcel owner or 655
the parcel owner's legal representative may apply for a refund. 656
(5) Section 197.319 does not apply to any parce l for which 657
an abatement of taxes and non -ad valorem assessments is provided 658
to a parcel owner pursuant to this section. 659
(6) This section is repealed December 31, 2023, unless 660
reviewed and saved from repeal through reenactment by the 661
Legislature. 662
Section 17. Section 197.3195, Florida Statutes, as created 663
by this act, applies retroactively to January 1, 2021. This 664
section shall take effect upon this act becoming a law. 665
Section 18. Subsection (2) of section 201.25, Florida 666
Statutes, is renumbered as subsection (3), and a new subsection 667
(2) is added to that section to read: 668
201.25 Tax exemptions for certain loans. —There shall be 669
exempt from all taxes imposed by this chapter: 670
(2) Any federal loan that is related to a state of 671
emergency declared by executive order or proclamation of the 672
Governor pursuant to s. 252.36. 673
Section 19. Paragraph (a) of subsection (2) of section 674
212.04, Florida Statutes, is amended to read: 675
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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
212.04 Admissions tax; rate, procedure, enforcement. — 676
(2)(a) A tax may not be levied on: 677
1. Admissions to athletic or other events sponsored by 678
elementary schools, junior high schools, middle schools, high 679
schools, community colleges, public or private colleges and 680
universities, deaf and blind schools, facilities of the youth 681
services programs of the Department of Children and Families, 682
and state correctional institutions if only student, faculty, or 683
inmate talent is used. However, this exemption does not apply to 684
admission to athletic events sponsored b y a state university, 685
and the proceeds of the tax collected on such admissions shall 686
be retained and used by each institution to support women's 687
athletics as provided in s. 1006.71(2)(c). 688
2. Dues, membership fees, and admission charges imposed by 689
not-for-profit sponsoring organizations. To receive this 690
exemption, the sponsoring organization must qualify as a not -691
for-profit entity under s. 501(c)(3) of the Internal Revenue 692
Code of 1954, as amended. 693
3. Admission charges to an event sponsored by a 694
governmental entity, sports authority, or sports commission if 695
held in a convention hall, exhibition hall, auditorium, stadium, 696
theater, arena, civic center, performing arts center, or 697
publicly owned recreational facility and if 100 percent of the 698
risk of success or failure lies with the sponsor of the event 699
and 100 percent of the funds at risk for the event belong to the 700
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sponsor, and student or faculty talent is not exclusively used. 701
As used in this subparagraph, the terms "sports authority" and 702
"sports commission" mean a nonprofit organization that is exempt 703
from federal income tax under s. 501(c)(3) of the Internal 704
Revenue Code and that contracts with a county or municipal 705
government for the purpose of promoting and attracting sports -706
tourism events to the communi ty with which it contracts. 707
4. An admission paid by a student, or on the student's 708
behalf, to any required place of sport or recreation if the 709
student's participation in the sport or recreational activity is 710
required as a part of a program or activity sp onsored by, and 711
under the jurisdiction of, the student's educational institution 712
if his or her attendance is as a participant and not as a 713
spectator. 714
5. Admissions to the National Football League championship 715
game or Pro Bowl; admissions to any semifinal game or 716
championship game of a national collegiate tournament; 717
admissions to a Major League Baseball, Major League Soccer, 718
National Basketball Association, or National Hockey League all -719
star game; admissions to the Major League Baseball Home Run 720
Derby held before the Major League Baseball All -Star Game; 721
admissions to any FIFA World Cup match sanctioned by the 722
Fédération Internationale de Football Association (FIFA), 723
including any qualifying match held up to 12 months before the 724
FIFA World Cup matches; admi ssions to any Formula One Grand Prix 725
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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
race sanctioned by Fédération Internationale de l'Automobile, 726
including any qualifying or support races held at the circuit up 727
to 72 hours before the grand prix race; admissions to the 728
Daytona 500 sanctioned by the Nati onal Association for Stock Car 729
Auto Racing, including any qualifying or support races held at 730
the same track up to 72 hours before the race; or admissions to 731
National Basketball Association all -star events produced by the 732
National Basketball Association an d held at a facility such as 733
an arena, convention center, or municipal facility. 734
6. A participation fee or sponsorship fee imposed by a 735
governmental entity as described in s. 212.08(6) for an athletic 736
or recreational program if the governmental entity by itself, or 737
in conjunction with an organization exempt under s. 501(c)(3) of 738
the Internal Revenue Code of 1954, as amended, sponsors, 739
administers, plans, supervises, directs, and controls the 740
athletic or recreational program. 741
7. Admissions to live theate r, live opera, or live ballet 742
productions in this state which are sponsored by an organization 743
that has received a determination from the Internal Revenue 744
Service that the organization is exempt from federal income tax 745
under s. 501(c)(3) of the Internal Re venue Code of 1954, as 746
amended, if the organization actively participates in planning 747
and conducting the event, is responsible for the safety and 748
success of the event, is organized for the purpose of sponsoring 749
live theater, live opera, or live ballet prod uctions in this 750
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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
state, has more than 10,000 subscribing members and has among 751
the stated purposes in its charter the promotion of arts 752
education in the communities it serves, and will receive at 753
least 20 percent of the net profits, if any, of the events th e 754
organization sponsors and will bear the risk of at least 20 755
percent of the losses, if any, from the events it sponsors if 756
the organization employs other persons as agents to provide 757
services in connection with a sponsored event. Before March 1 of 758
each year, such organization may apply to the department for a 759
certificate of exemption for admissions to such events sponsored 760
in this state by the organization during the immediately 761
following state fiscal year. The application must state the 762
total dollar amount of admissions receipts collected by the 763
organization or its agents from such events in this state 764
sponsored by the organization or its agents in the year 765
immediately preceding the year in which the organization applies 766
for the exemption. Such organizatio n shall receive the exemption 767
only to the extent of $1.5 million multiplied by the ratio that 768
such receipts bear to the total of such receipts of all 769
organizations applying for the exemption in such year; however, 770
such exemption granted to any organization may not exceed 6 771
percent of such admissions receipts collected by the 772
organization or its agents in the year immediately preceding the 773
year in which the organization applies for the exemption. Each 774
organization receiving the exemption shall report each mo nth to 775
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the department the total admissions receipts collected from such 776
events sponsored by the organization during the preceding month 777
and shall remit to the department an amount equal to 6 percent 778
of such receipts reduced by any amount remaining under th e 779
exemption. Tickets for such events sold by such organizations 780
may not reflect the tax otherwise imposed under this section. 781
8. Entry fees for participation in freshwater fishing 782
tournaments. 783
9. Participation or entry fees charged to participants in 784
a game, race, or other sport or recreational event if spectators 785
are charged a taxable admission to such event. 786
10. Admissions to any postseason collegiate football game 787
sanctioned by the National Collegiate Athletic Association. 788
11. Admissions to and m embership fees for gun clubs. For 789
purposes of this subparagraph, the term "gun club" means an 790
organization whose primary purpose is to offer its members 791
access to one or more shooting ranges for target or skeet 792
shooting. 793
Section 20. Paragraph (n) is ad ded to subsection (1) of 794
section 212.05, Florida Statutes, to read: 795
212.05 Sales, storage, use tax. —It is hereby declared to 796
be the legislative intent that every person is exercising a 797
taxable privilege who engages in the business of selling 798
tangible personal property at retail in this state, including 799
the business of making or facilitating remote sales; who rents 800
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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
or furnishes any of the things or services taxable under this 801
chapter; or who stores for use or consumption in this state any 802
item or article of tangible personal property as defined herein 803
and who leases or rents such property within the state. 804
(1) For the exercise of such privilege, a tax is levied on 805
each taxable transaction or incident, which tax is due and 806
payable as follows: 807
(n) At the rate of 3 percent of the sales price on the 808
retail sale of a new mobile home. As used in this paragraph, the 809
term "new mobile home" has the same meaning as in s. 319.001. 810
Section 21. Paragraph (c) of subsection (6) of section 811
212.055, Florida Statutes, is amended to read: 812
212.055 Discretionary sales surtaxes; legislative intent; 813
authorization and use of proceeds. —It is the legislative intent 814
that any authorization for imposition of a discretionary sales 815
surtax shall be published in the Florida Statute s as a 816
subsection of this section, irrespective of the duration of the 817
levy. Each enactment shall specify the types of counties 818
authorized to levy; the rate or rates which may be imposed; the 819
maximum length of time the surtax may be imposed, if any; the 820
procedure which must be followed to secure voter approval, if 821
required; the purpose for which the proceeds may be expended; 822
and such other requirements as the Legislature may provide. 823
Taxable transactions and administrative procedures shall be as 824
provided in s. 212.054. 825
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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
(6) SCHOOL CAPITAL OUTLAY SURTAX. — 826
(c) The resolution providing for the imposition of the 827
surtax must set forth a plan for use of the surtax proceeds for 828
fixed capital expenditures or fixed capital costs associated 829
with the construction, r econstruction, or improvement of school 830
facilities and campuses which have a useful life expectancy of 5 831
or more years, and any land acquisition, land improvement, 832
design, and engineering costs related thereto , or any purchase, 833
lease-purchase, lease, or ma intenance of school buses, as 834
defined in s. 1006.25, which have a life expectancy of 5 years 835
or more. Additionally, the plan shall include the costs of 836
retrofitting and providing for technology implementation, 837
including hardware and software, for the vario us sites within 838
the school district. Surtax revenues may be used to service bond 839
indebtedness to finance projects authorized by this subsection, 840
and any interest accrued thereto may be held in trust to finance 841
such projects. Neither the proceeds of the sur tax nor any 842
interest accrued thereto shall be used for operational expenses. 843
Surtax revenues shared with charter schools shall be expended by 844
the charter school in a manner consistent with the allowable 845
uses set forth in s. 1013.62(4). All revenues and exp enditures 846
shall be accounted for in a charter school's monthly or 847
quarterly financial statement pursuant to s. 1002.33(9). The 848
eligibility of a charter school to receive funds under this 849
subsection shall be determined in accordance with s. 1013.62(1). 850
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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
If a school's charter is not renewed or is terminated and the 851
school is dissolved under the provisions of law under which the 852
school was organized, any unencumbered funds received under this 853
subsection shall revert to the sponsor. 854
Section 22. The additional uses of surtax proceeds 855
authorized by the amendments made by this act to s. 856
212.055(6)(c), Florida Statutes, may apply to a surtax in effect 857
on the date this act becomes a law only to the extent such use 858
was authorized in the original referendum adopting the surtax or 859
is authorized pursuant to a subsequent resolution conditioned to 860
take effect only upon approval of a majority vote of the 861
electors of the county voting in a referendum. 862
Section 23. Paragraph (b) of subsection (3), paragraphs 863
(a), (c), and (p) of subsection (5), and paragraph (b) of 864
subsection (7) of section 212.08, Florida Statutes, are amended, 865
and paragraph (ppp) is added to subsection (7) of that section, 866
to read: 867
212.08 Sales, rental, use, consumption, distribution, and 868
storage tax; specified exemptions. —The sale at retail, the 869
rental, the use, the consumption, the distribution, and the 870
storage to be used or consumed in this state of the following 871
are hereby specifically exempt from the tax imposed by this 872
chapter. 873
(3) EXEMPTIONS; CERTAIN FARM EQUIPMENT. — 874
(b) The tax may not be imposed on that portion of the 875
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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
sales price below $20,000 for a trailer weighing 12,000 pounds 876
or less and purchased by a farmer for exclusive use in 877
agricultural production or to transport farm products from his 878
or her farm to the place where the farmer transfers ownership of 879
the farm products to another. This exemption is not forfeited by 880
using a trailer to transport the farmer's farm equipment. The 881
exemption provided under this paragraph does not apply to the 882
lease or rental of a trailer. 883
(5) EXEMPTIONS; ACCOUNT OF USE. — 884
(a) Items in agricultural use and certain nets. —There are 885
exempt from the tax imposed by this chapter nets designed and 886
used exclusively by commercial fisheries; disinfectants, 887
fertilizers, insecticides, pesticides, herbicides, fungicides, 888
and weed killers used for application on crops or groves, 889
including commercial nurseries and home vegetable gardens, used 890
in dairy barns or on p oultry farms for the purpose of protecting 891
poultry or livestock, or used directly on poultry or livestock; 892
animal health products that are administered to, applied to, or 893
consumed by livestock or poultry to alleviate pain or cure or 894
prevent sickness, disea se, or suffering, including, but not 895
limited to, antiseptics, absorbent cotton, gauze for bandages, 896
lotions, vaccines, vitamins, and worm remedies; aquaculture 897
health products that are used by aquaculture producers, as 898
defined in s. 597.0015, to prevent or treat fungi, bacteria, and 899
parasitic diseases; portable containers or movable receptacles 900
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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
in which portable containers are placed, used for processing 901
farm products; field and garden seeds, including flower seeds; 902
nursery stock, seedlings, cuttings, or ot her propagative 903
material purchased for growing stock; seeds, seedlings, 904
cuttings, and plants used to produce food for human consumption; 905
cloth, plastic, and other similar materials used for shade, 906
mulch, or protection from frost or insects on a farm; hog wire 907
and barbed wire fencing, including gates and materials used to 908
construct or repair such fencing, used in agricultural 909
production on lands classified as agricultural lands under s. 910
193.461; stakes used by a farmer to support plants during 911
agricultural production; generators used on poultry farms; and 912
liquefied petroleum gas or other fuel used to heat a structure 913
in which started pullets or broilers are raised; however, such 914
exemption is not allowed unless the purchaser or lessee signs a 915
certificate stating that the item to be exempted is for the 916
exclusive use designated herein. Also exempt are cellophane 917
wrappers, glue for tin and glass (apiarists), mailing cases for 918
honey, shipping cases, window cartons, and baling wire and twine 919
used for baling hay, whe n used by a farmer to contain, produce, 920
or process an agricultural commodity. 921
(c) Machinery and equipment used in production of 922
electrical or steam energy. — 923
1. The purchase of machinery and equipment for use at a 924
fixed location which machinery and equi pment are necessary in 925
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the production of electrical or steam energy resulting from the 926
burning of hydrogen or boiler fuels other than residual oil is 927
exempt from the tax imposed by this chapter. Such electrical or 928
steam energy must be primarily for use in manufacturing, 929
processing, compounding, or producing for sale items of tangible 930
personal property in this state. Use of a de minimis amount of 931
residual fuel to facilitate the burning of nonresidual fuel 932
shall not reduce the exemption otherwise available un der this 933
paragraph. 934
2. In facilities where machinery and equipment are 935
necessary to burn hydrogen, or both residual and nonresidual 936
fuels, the exemption shall be prorated. Such proration shall be 937
based upon the production of electrical or steam energy fr om 938
nonresidual fuels and hydrogen as a percentage of electrical or 939
steam energy from all fuels. If it is determined that 15 percent 940
or less of all electrical or steam energy generated was produced 941
by burning residual fuel, the full exemption shall apply. 942
Purchasers claiming a partial exemption shall obtain such 943
exemption by refund of taxes paid, or as otherwise provided in 944
the department's rules. 945
3. The department may adopt rules that provide for 946
implementation of this exemption. Purchasers of machinery a nd 947
equipment qualifying for the exemption provided in this 948
paragraph shall furnish the vendor with an affidavit stating 949
that the item or items to be exempted are for the use designated 950
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herein. Any person furnishing a false affidavit to the vendor 951
for the purpose of evading payment of any tax imposed under this 952
chapter shall be subject to the penalty set forth in s. 212.085 953
and as otherwise provided by law. Purchasers with self -accrual 954
authority shall maintain all documentation necessary to prove 955
the exempt status of purchases. 956
(p) Community contribution tax credit for donations. — 957
1. Authorization.—Persons who are registered with the 958
department under s. 212.18 to collect or remit sales or use tax 959
and who make donations to eligible sponsors are eligible fo r tax 960
credits against their state sales and use tax liabilities as 961
provided in this paragraph: 962
a. The credit shall be computed as 50 percent of the 963
person's approved annual community contribution. 964
b. The credit shall be granted as a refund against stat e 965
sales and use taxes reported on returns and remitted in the 12 966
months preceding the date of application to the department for 967
the credit as required in sub -subparagraph 3.c. If the annual 968
credit is not fully used through such refund because of 969
insufficient tax payments during the applicable 12 -month period, 970
the unused amount may be included in an application for a refund 971
made pursuant to sub -subparagraph 3.c. in subsequent years 972
against the total tax payments made for such year. Carryover 973
credits may be applied for a 3-year period without regard to any 974
time limitation that would otherwise apply under s. 215.26. 975
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c. A person may not receive more than $200,000 in annual 976
tax credits for all approved community contributions made in any 977
one year. 978
d. All proposals for the granting of the tax credit 979
require the prior approval of the Department of Economic 980
Opportunity. 981
e. The total amount of tax credits which may be granted 982
for all programs approved under this paragraph and ss. 220.183 983
and 624.5105 is $14.5 million in the 2022-2023 fiscal year and 984
$12.5 million in the 2018 -2019 fiscal year, $13.5 million in the 985
2019-2020 fiscal year, and $10.5 million in each fiscal year 986
thereafter for projects that provide housing opportunities for 987
persons with special needs o r homeownership opportunities for 988
low-income households or very -low-income households and $4.5 989
$3.5 million in the 2022-2023 fiscal year and in each fiscal 990
year thereafter for all other projects. As used in this 991
paragraph, the term "person with special needs" has the same 992
meaning as in s. 420.0004 and the terms "low -income person," 993
"low-income household," "very -low-income person," and "very -low-994
income household" have the same meanings as in s. 420.9071. 995
f. A person who is eligible to receive the credit provided 996
in this paragraph, s. 220.183, or s. 624.5105 may receive the 997
credit only under one section of the person's choice. 998
2. Eligibility requirements. — 999
a. A community contribution by a person must be in the 1000
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following form: 1001
(I) Cash or other liquid assets; 1002
(II) Real property, including 100 percent ownership of a 1003
real property holding company; 1004
(III) Goods or inventory; or 1005
(IV) Other physical resources identified by the Department 1006
of Economic Opportunity . 1007
1008
For purposes of this sub -subparagraph, the term "real property 1009
holding company" means a Florida entity, such as a Florida 1010
limited liability company, that is wholly owned by the person; 1011
is the sole owner of real property, as defined in s. 1012
192.001(12), located in the state; is disregarded as an entity 1013
for federal income tax purposes pursuant to 26 C.F.R. s. 1014
301.7701-3(b)(1)(ii); and at the time of contribution to an 1015
eligible sponsor, has no material assets other than the real 1016
property and any other propert y that qualifies as a community 1017
contribution. 1018
b. All community contributions must be reserved 1019
exclusively for use in a project. As used in this sub -1020
subparagraph, the term "project" means activity undertaken by an 1021
eligible sponsor which is designed to con struct, improve, or 1022
substantially rehabilitate housing that is affordable to low -1023
income households or very -low-income households; designed to 1024
provide housing opportunities for persons with special needs; 1025
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designed to provide commercial, industrial, or publi c resources 1026
and facilities; or designed to improve entrepreneurial and job -1027
development opportunities for low -income persons. A project may 1028
be the investment necessary to increase access to high -speed 1029
broadband capability in a rural community that had an en terprise 1030
zone designated pursuant to chapter 290 as of May 1, 2015, 1031
including projects that result in improvements to communications 1032
assets that are owned by a business. A project may include the 1033
provision of museum educational programs and materials that are 1034
directly related to a project approved between January 1, 1996, 1035
and December 31, 1999, and located in an area which was in an 1036
enterprise zone designated pursuant to s. 290.0065 as of May 1, 1037
2015. This paragraph does not preclude projects that propose t o 1038
construct or rehabilitate housing for low -income households or 1039
very-low-income households on scattered sites or housing 1040
opportunities for persons with special needs. With respect to 1041
housing, contributions may be used to pay the following eligible 1042
special needs, low-income, and very-low-income housing-related 1043
activities: 1044
(I) Project development impact and management fees for 1045
special needs, low-income, or very-low-income housing projects; 1046
(II) Down payment and closing costs for persons with 1047
special needs, low-income persons, and very -low-income persons; 1048
(III) Administrative costs, including housing counseling 1049
and marketing fees, not to exceed 10 percent of the community 1050
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contribution, directly related to special needs, low -income, or 1051
very-low-income projects; and 1052
(IV) Removal of liens recorded against residential 1053
property by municipal, county, or special district local 1054
governments if satisfaction of the lien is a necessary precedent 1055
to the transfer of the property to a low -income person or very -1056
low-income person for the purpose of promoting home ownership. 1057
Contributions for lien removal must be received from a 1058
nonrelated third party. 1059
c. The project must be undertaken by an "eligible 1060
sponsor," which includes: 1061
(I) A community action program; 1062
(II) A nonprofit community -based development organization 1063
whose mission is the provision of housing for persons with 1064
special needs, low-income households, or very -low-income 1065
households or increasing entrepreneurial and job -development 1066
opportunities for lo w-income persons; 1067
(III) A neighborhood housing services corporation; 1068
(IV) A local housing authority created under chapter 421; 1069
(V) A community redevelopment agency created under s. 1070
163.356; 1071
(VI) A historic preservation district agency or 1072
organization; 1073
(VII) A local workforce development board; 1074
(VIII) A direct-support organization as provided in s. 1075
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1009.983; 1076
(IX) An enterprise zone development agency created under 1077
s. 290.0056; 1078
(X) A community-based organization incorporated under 1079
chapter 617 which is recognized as educational, charitable, or 1080
scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 1081
and whose bylaws and articles of incorporation include 1082
affordable housing, economic development, or community 1083
development as the primary mis sion of the corporation; 1084
(XI) Units of local government; 1085
(XII) Units of state government; or 1086
(XIII) Any other agency that the Department of Economic 1087
Opportunity designates by rule. 1088
1089
A contributing person may not have a financial interest in the 1090
eligible sponsor. 1091
d. The project must be located in an area which was in an 1092
enterprise zone designated pursuant to chapter 290 as of May 1, 1093
2015, or a Front Porch Florida Community, unless the project 1094
increases access to high -speed broadband capability in a r ural 1095
community that had an enterprise zone designated pursuant to 1096
chapter 290 as of May 1, 2015, but is physically located outside 1097
the designated rural zone boundaries. Any project designed to 1098
construct or rehabilitate housing for low -income households or 1099
very-low-income households or housing opportunities for persons 1100
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with special needs is exempt from the area requirement of this 1101
sub-subparagraph. 1102
e.(I) If, during the first 10 business days of the state 1103
fiscal year, eligible tax credit applications for pr ojects that 1104
provide housing opportunities for persons with special needs or 1105
homeownership opportunities for low -income households or very -1106
low-income households are received for less than the annual tax 1107
credits available for those projects, the Department o f Economic 1108
Opportunity shall grant tax credits for those applications and 1109
grant remaining tax credits on a first -come, first-served basis 1110
for subsequent eligible applications received before the end of 1111
the state fiscal year. If, during the first 10 busines s days of 1112
the state fiscal year, eligible tax credit applications for 1113
projects that provide housing opportunities for persons with 1114
special needs or homeownership opportunities for low -income 1115
households or very-low-income households are received for more 1116
than the annual tax credits available for those projects, the 1117
Department of Economic Opportunity shall grant the tax credits 1118
for those applications as follows: 1119
(A) If tax credit applications submitted for approved 1120
projects of an eligible sponsor do not exc eed $200,000 in total, 1121
the credits shall be granted in full if the tax credit 1122
applications are approved. 1123
(B) If tax credit applications submitted for approved 1124
projects of an eligible sponsor exceed $200,000 in total, the 1125
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amount of tax credits granted pur suant to sub-sub-sub-1126
subparagraph (A) shall be subtracted from the amount of 1127
available tax credits, and the remaining credits shall be 1128
granted to each approved tax credit application on a pro rata 1129
basis. 1130
(II) If, during the first 10 business days of the state 1131
fiscal year, eligible tax credit applications for projects other 1132
than those that provide housing opportunities for persons with 1133
special needs or homeownership opportunities for low -income 1134
households or very-low-income households are received for less 1135
than the annual tax credits available for those projects, the 1136
Department of Economic Opportunity shall grant tax credits for 1137
those applications and shall grant remaining tax credits on a 1138
first-come, first-served basis for subsequent eligible 1139
applications received before the end of the state fiscal year. 1140
If, during the first 10 business days of the state fiscal year, 1141
eligible tax credit applications for projects other than those 1142
that provide housing opportunities for persons with special 1143
needs or homeownership opportunities for low -income households 1144
or very-low-income households are received for more than the 1145
annual tax credits available for those projects, the Department 1146
of Economic Opportunity shall grant the tax credits for those 1147
applications on a pro rat a basis. 1148
3. Application requirements. — 1149
a. An eligible sponsor seeking to participate in this 1150
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program must submit a proposal to the Department of Economic 1151
Opportunity which sets forth the name of the sponsor, a 1152
description of the project, and the area i n which the project is 1153
located, together with such supporting information as is 1154
prescribed by rule. The proposal must also contain a resolution 1155
from the local governmental unit in which the project is located 1156
certifying that the project is consistent with local plans and 1157
regulations. 1158
b. A person seeking to participate in this program must 1159
submit an application for tax credit to the Department of 1160
Economic Opportunity which sets forth the name of the sponsor, a 1161
description of the project, and the type, valu e, and purpose of 1162
the contribution. The sponsor shall verify, in writing, the 1163
terms of the application and indicate its receipt of the 1164
contribution, and such verification must accompany the 1165
application for tax credit. The person must submit a separate 1166
tax credit application to the Department of Economic Opportunity 1167
for each individual contribution that it makes to each 1168
individual project. 1169
c. A person who has received notification from the 1170
Department of Economic Opportunity that a tax credit has been 1171
approved must apply to the department to receive the refund. 1172
Application must be made on the form prescribed for claiming 1173
refunds of sales and use taxes and be accompanied by a copy of 1174
the notification. A person may submit only one application for 1175
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refund to the department within a 12 -month period. 1176
4. Administration.— 1177
a. The Department of Economic Opportunity may adopt rules 1178
necessary to administer this paragraph, including rules for the 1179
approval or disapproval of proposals by a person. 1180
b. The decision of t he Department of Economic Opportunity 1181
must be in writing, and, if approved, the notification shall 1182
state the maximum credit allowable to the person. Upon approval, 1183
the Department of Economic Opportunity shall transmit a copy of 1184
the decision to the departme nt. 1185
c. The Department of Economic Opportunity shall 1186
periodically monitor all projects in a manner consistent with 1187
available resources to ensure that resources are used in 1188
accordance with this paragraph; however, each project must be 1189
reviewed at least onc e every 2 years. 1190
d. The Department of Economic Opportunity shall, in 1191
consultation with the statewide and regional housing and 1192
financial intermediaries, market the availability of the 1193
community contribution tax credit program to community -based 1194
organizations. 1195
(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 1196
entity by this chapter do not inure to any transaction that is 1197
otherwise taxable under this chapter when payment is made by a 1198
representative or employee of the entity by any means, 1199
including, but not limited to, cash, check, or credit card, even 1200
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when that representative or employee is subsequently reimbursed 1201
by the entity. In addition, exemptions provided to any entity by 1202
this subsection do not inure to any transaction that is 1203
otherwise taxable under this chapter unless the entity has 1204
obtained a sales tax exemption certificate from the department 1205
or the entity obtains or provides other documentation as 1206
required by the department. Eligible purchases or leases made 1207
with such a certifica te must be in strict compliance with this 1208
subsection and departmental rules, and any person who makes an 1209
exempt purchase with a certificate that is not in strict 1210
compliance with this subsection and the rules is liable for and 1211
shall pay the tax. The departm ent may adopt rules to administer 1212
this subsection. 1213
(b) Boiler fuels.—When purchased for use as a combustible 1214
fuel, purchases of natural gas, residual oil, recycled oil, 1215
waste oil, solid waste material, coal, sulfur, hydrogen, wood, 1216
wood residues or wood bark used in an industrial manufacturing, 1217
processing, compounding, or production process at a fixed 1218
location in this state are exempt from the taxes imposed by this 1219
chapter; however, such exemption shall not be allowed unless the 1220
purchaser signs a certific ate stating that the fuel to be 1221
exempted is for the exclusive use designated herein. This 1222
exemption does not apply to the use of boiler fuels that are not 1223
used in manufacturing, processing, compounding, or producing 1224
items of tangible personal property for sale, or to the use of 1225
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boiler fuels used by any firm subject to regulation by the 1226
Division of Hotels and Restaurants of the Department of Business 1227
and Professional Regulation. 1228
(ppp) Green hydrogen. — 1229
1. As used this paragraph, the term: 1230
a. "Green hydrogen" means hydrogen created using biomass 1231
or an electrolytic process powered from renewable energy 1232
sources, including solar energy, wind energy, biomass, and 1233
geothermal energy. The term also includes hydrogen created using 1234
the pyrolytic decomposition of m ethane gas. 1235
b. "Primarily used" means a use of at least 50 percent. 1236
2. The following are exempt from the tax imposed by this 1237
chapter: 1238
a. The purchase of machinery and equipment primarily used 1239
in the production, storage, transportation, compression, o r 1240
blending of green hydrogen. The machinery and equipment must be 1241
used at a fixed location. 1242
b. The purchase of machinery and equipment primarily used 1243
in the production, storage, transportation, compression, or 1244
blending of ammonia derived from green hydro gen, if the ammonia 1245
will be converted back to green hydrogen before its use or sale. 1246
The machinery and equipment must be used at a fixed location. 1247
c. The purchase of machinery and equipment that are 1248
necessary to produce electrical energy resulting from t he 1249
electrochemical reaction of green hydrogen and oxygen in a fuel 1250
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cell. The electrical energy must be primarily used in 1251
manufacturing, processing, compounding, or producing for sale 1252
items of tangible personal property in this state. The machinery 1253
and equipment must be used at a fixed location. 1254
3. Purchasers of machinery and equipment qualifying for 1255
the exemption provided in this paragraph shall furnish the 1256
vendor with an affidavit stating that the item or items to be 1257
exempted are for the use designated h erein. Purchasers with 1258
self-accrual authority pursuant to s. 212.183 are not required 1259
to provide this affidavit but shall maintain all documentation 1260
necessary to prove the exempt status of purchases. 1261
4. A person furnishing a false affidavit to the vendor for 1262
the purpose of evading payment of any tax imposed under this 1263
chapter shall be subject to the penalty set forth in s. 212.085 1264
and as otherwise provided by law. 1265
5. The department may adopt rules to implement the 1266
exemptions in this paragraph. 1267
Section 24. Subsection (23) is added to section 213.053, 1268
Florida Statutes, to read: 1269
213.053 Confidentiality and information sharing. — 1270
(23) The department may make available to the Department 1271
of Transportation, exclusively for official purposes, 1272
information for the purpose of administering the c redit for 1273
qualified railroad reconstruction or replacement expenditures in 1274
s. 220.1915. 1275
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Section 25. Subsection (8) of section 220.02, Florida 1276
Statutes, is amended to read: 1277
220.02 Legislative intent. — 1278
(8) It is the intent of the Legislature that credits 1279
against either the corporate income tax or the franchise tax be 1280
applied in the following order: those enumerated in s. 631.828, 1281
those enumerated in s. 220.191, those enumerated in s. 220.181, 1282
those enumerated in s . 220.183, those enumerated in s. 220.182, 1283
those enumerated in s. 220.1895, those enumerated in s. 220.195, 1284
those enumerated in s. 220.184, those enumerated in s. 220.186, 1285
those enumerated in s. 220.1845, those enumerated in s. 220.19, 1286
those enumerated in s. 220.185, those enumerated in s. 220.1875, 1287
those enumerated in s. 220.1876, those enumerated in s. 1288
220.1877, those enumerated in s. 220.193, those enumerated in s. 1289
288.9916, those enumerated in s. 220.1899, those enumerated in 1290
s. 220.194, those enumerate d in s. 220.196, and those enumerated 1291
in s. 220.198, and those enumerated in s. 220.1915 . 1292
Section 26. Paragraph (n) of subsection (1) and paragraph 1293
(c) of subsection (2) of section 220.03, Florida Statutes, are 1294
amended to read: 1295
220.03 Definitions. — 1296
(1) SPECIFIC TERMS. —When used in this code, and when not 1297
otherwise distinctly expressed or manifestly incompatible with 1298
the intent thereof, the following terms shall have the following 1299
meanings: 1300
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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
(n) "Internal Revenue Code" means the United States 1301
Internal Revenue Code of 1986, as amended and in effect on 1302
January 1, 2022 2021, except as provided in subsection (3). 1303
(2) DEFINITIONAL RULES. —When used in this code and neither 1304
otherwise distinctly expressed nor manifestly incompatible with 1305
the intent thereof: 1306
(c) Any term used in this code has the same meaning as 1307
when used in a comparable context in the Internal Revenue Code 1308
and other statutes of the United States relating to federal 1309
income taxes, as such code and statutes are in effect on January 1310
1, 2022 2021. However, if subsection (3) is implemented, the 1311
meaning of a term shall be taken at the time the term is applied 1312
under this code. 1313
Section 27. The amendments made by this act to s. 1314
220.03(1), Florida Statutes, shall take effect upon this act 1315
becoming a law and operate retroactively to January 1, 2022. 1316
Section 28. Paragraph (a) of subsection (1) of section 1317
220.13, Florida Statutes, is amended to read: 1318
220.13 "Adjusted federal income" defined. — 1319
(1) The term "adjusted federal income" means an am ount 1320
equal to the taxpayer's taxable income as defined in subsection 1321
(2), or such taxable income of more than one taxpayer as 1322
provided in s. 220.131, for the taxable year, adjusted as 1323
follows: 1324
(a) Additions.—There shall be added to such taxable 1325
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income: 1326
1.a. The amount of any tax upon or measured by income, 1327
excluding taxes based on gross receipts or revenues, paid or 1328
accrued as a liability to the District of Columbia or any state 1329
of the United States which is deductible from gross income in 1330
the computation of taxable income for the taxable year. 1331
b. Notwithstanding sub -subparagraph a., if a credit taken 1332
under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1333
taxable income in a previous taxable year under subparagraph 11. 1334
and is taken as a deduction f or federal tax purposes in the 1335
current taxable year, the amount of the deduction allowed shall 1336
not be added to taxable income in the current year. The 1337
exception in this sub -subparagraph is intended to ensure that 1338
the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1339
added in the applicable taxable year and does not result in a 1340
duplicate addition in a subsequent year. 1341
2. The amount of interest which is excluded from taxable 1342
income under s. 103(a) of the Internal Revenue Code or any other 1343
federal law, less the associated expenses disallowed in the 1344
computation of taxable income under s. 265 of the Internal 1345
Revenue Code or any other law, excluding 60 percent of any 1346
amounts included in alternative minimum taxable income, as 1347
defined in s. 55(b)(2) of the Internal Revenue Code, if the 1348
taxpayer pays tax under s. 220.11(3). 1349
3. In the case of a regulated investment company or real 1350
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estate investment trust, an amount equal to the excess of the 1351
net long-term capital gain for the taxable year over the amount 1352
of the capital gain dividends attributable to the taxable year. 1353
4. That portion of the wages or salaries paid or incurred 1354
for the taxable year which is equal to the amount of the credit 1355
allowable for the taxable year under s. 220.181. This 1356
subparagraph shall expire on the date specified in s. 290.016 1357
for the expiration of the Florida Enterprise Zone Act. 1358
5. That portion of the ad valorem school taxes paid or 1359
incurred for the taxable year which is equal to the amount of 1360
the credit allowable for the taxable year under s. 220.182. This 1361
subparagraph shall expire on the date specified in s. 290.016 1362
for the expiration of the Florida Enterprise Zone Act. 1363
6. The amount taken as a credit under s. 220.195 which is 1364
deductible from gross income in the computation of taxable 1365
income for the taxable year. 1366
7. That portion of assessments to fund a guaranty 1367
association incurred for the taxable year which is equal to the 1368
amount of the credit allowable for the taxable year. 1369
8. In the case of a nonprofit corporation which holds a 1370
pari-mutuel permit and which is exempt from federal income tax 1371
as a farmers' cooperative, an amount equal to the excess of the 1372
gross income attributable to the pari -mutuel operations over the 1373
attributable expenses for the taxable year. 1374
9. The amount taken as a credit for the taxable year under 1375
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s. 220.1895. 1376
10. Up to nine percent of the eligible basis of any 1377
designated project which is equal to the credit allowable for 1378
the taxable year under s. 220.185. 1379
11. Any amount taken as a credit for the taxable year 1380
under s. 220.1875, s. 220.1876, or s. 220.1877. The addition in 1381
this subparagraph is intended to ensure that the same amount is 1382
not allowed for the tax purposes of this state as both a 1383
deduction from income and a credit against the tax. This 1384
addition is not intended to result in adding the same expense 1385
back to income more than once. 1386
12. The amount taken as a credit for the taxable year 1387
under s. 220.193. 1388
13. Any portion of a qualified investment, as defined in 1389
s. 288.9913, which is claimed a s a deduction by the taxpayer and 1390
taken as a credit against income tax pursuant to s. 288.9916. 1391
14. The costs to acquire a tax credit pursuant to s. 1392
288.1254(5) that are deducted from or otherwise reduce federal 1393
taxable income for the taxable year. 1394
15. The amount taken as a credit for the taxable year 1395
pursuant to s. 220.194. 1396
16. The amount taken as a credit for the taxable year 1397
under s. 220.196. The addition in this subparagraph is intended 1398
to ensure that the same amount is not allowed for the tax 1399
purposes of this state as both a deduction from income and a 1400
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credit against the tax. The addition is not intended to result 1401
in adding the same expense back to income more than once. 1402
17. The amount taken as a credit for the taxable year 1403
pursuant to s. 220.19 8. 1404
18. The amount taken as a credit for the taxable year 1405
pursuant to s. 220.1915. 1406
Section 29. Paragraph (c) of subsection (1) of section 1407
220.183, Florida Statutes, is amended to read: 1408
220.183 Community contribution tax credit. — 1409
(1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX 1410
CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM 1411
SPENDING.— 1412
(c) The total amount of tax credit which may be granted 1413
for all programs approved under this section, s. 212.08(5)(p), 1414
and s. 624.5105 is $14.5 million in the 2022-2023 fiscal year 1415
and $12.5 million in the 2018 -2019 fiscal year, $13.5 million in 1416
the 2019-2020 fiscal year, and $10.5 million in each fiscal year 1417
thereafter for projects that provide housing opportunities for 1418
persons with special needs as defi ned in s. 420.0004 and 1419
homeownership opportunities for low -income households or very -1420
low-income households as defined in s. 420.9071 and $4.5 $3.5 1421
million in the 2022-2023 fiscal year and in each fiscal year 1422
thereafter for all other projects. 1423
Section 30. Subsection (1) of section 220.1876, Florida 1424
Statutes, is amended to read: 1425
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220.1876 Credit for contributions to the New Worlds 1426
Reading Initiative.— 1427
(1) For taxable years beginning on or after January 1, 1428
2021 2022, there is allowed a credit of 100 per cent of an 1429
eligible contribution made to the New Worlds Reading Initiative 1430
under s. 1003.485 against any tax due for a taxable year under 1431
this chapter after the application of any other allowable 1432
credits by the taxpayer. An eligible contribution must be ma de 1433
to the New Worlds Reading Initiative on or before the date the 1434
taxpayer is required to file a return pursuant to s. 220.222. 1435
The credit granted by this section shall be reduced by the 1436
difference between the amount of federal corporate income tax, 1437
taking into account the credit granted by this section, and the 1438
amount of federal corporate income tax without application of 1439
the credit granted by this section. 1440
Section 31. Subsection (1) of section 220.1877, Florida 1441
Statutes, is amended to read: 1442
220.1877 Credit for contributions to eligible charitable 1443
organizations.— 1444
(1) For taxable years beginning on or after January 1, 1445
2021 2022, there is allowed a credit of 100 percent of an 1446
eligible contribution made to an eligible charitable 1447
organization under s. 402.62 against any tax due for a taxable 1448
year under this chapter after the application of any other 1449
allowable credits by the taxpayer. An eligible contribution must 1450
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be made to an eligible charitable organization on or before the 1451
date the taxpayer is required to file a return pursuant to s. 1452
220.222. The credit granted by this section shall be reduced by 1453
the difference between the amount of federal corporate income 1454
tax, taking into account the credit granted by this section, and 1455
the amount of federal corporate income tax without application 1456
of the credit granted by this section. 1457
Section 32. Section 220.1915, Florida Statutes, is created 1458
to read: 1459
220.1915 Credit for qualified railroad reconstruction or 1460
replacement expenditures .— 1461
(1) For purposes of this section: 1462
(a) "Qualified expenditures" means gross expenditures made 1463
in this state by a qualifying railroad during the taxable year 1464
in which the credit is claimed, provided such expenditures were 1465
made on track that was owned or leas ed by a qualifying railroad, 1466
and were: 1467
1. For the maintenance, reconstruction, or replacement of 1468
railroad infrastructure, including track, roadbed, bridges, 1469
industrial leads and sidings, or track -related structures which 1470
were owned or leased by the quali fying railroad; or 1471
2. For new construction by the qualifying railroad of 1472
industrial leads, switches, spurs and sidings, and extensions of 1473
existing sidings located in this state. 1474
(b) "Qualifying railroad" means any taxpayer that was a 1475
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Class II or Class III railroad operating in this state on the 1476
last day of the taxable year for which the credit is claimed, 1477
pursuant to the classifications in effect for that year as set 1478
by the United States Surface Transportation Board or its 1479
successor. 1480
(2)(a) For taxable years beginning on or after January 1, 1481
2023, a qualifying railroad is eligible for a credit against the 1482
tax imposed by this chapter if it has qualified expenditures in 1483
this state in the taxable year. 1484
(b) The credit allowed under this section is equal to 50 1485
percent of a qualifying railroad's qualified expenditures 1486
incurred in this state in the taxable year, as limited by 1487
paragraph (c). 1488
(c) The amount of the credit may not exceed the product of 1489
$3,500 and the number of miles of railroad track owned or leased 1490
within this state by the qualifying railroad as of the end of 1491
the taxable year in which the qualified expenditures were 1492
incurred. 1493
(3)(a) A qualifying railroad must submit to the department 1494
with its return an application including any documentation or 1495
information required by the department to demonstrate 1496
eligibility for the credit allowed under this section. 1497
(b) If the qualifying railroad is not a taxpayer under 1498
this chapter, the qualifying railroad must submit the required 1499
application including a ny documentation or information required 1500
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by the department directly to the department no later than May 1 1501
of the calendar year following the year in which the qualified 1502
expenditures were made, in accordance with rules adopted by the 1503
department. 1504
(c) The qualifying railroad must include an affidavit 1505
certifying that all information contained in the application is 1506
true and correct, and supporting documentation must include a 1507
copy of any Internal Revenue Service Form 8900, or its 1508
equivalent, if such documenta tion was filed with the Internal 1509
Revenue Service for any credit under 26 U.S.C. s. 45G for which 1510
the federal credit related in whole or in part to the qualified 1511
expenditures in this state for which the credit is sought. 1512
(d) If the qualifying railroad is a taxpayer under this 1513
chapter and the credit earned exceeds the taxpayer's liability 1514
under this chapter for that year, or if the qualifying railroad 1515
is not a taxpayer under this chapter, the department must issue 1516
a letter to the qualifying railroad within 30 days after receipt 1517
of the completed application indicating the amount of the 1518
approved credit available for carryover or transfer in 1519
accordance with subsection (4). 1520
(e) The department may consult with the Department of 1521
Transportation regarding the qual ifications, ownership, or 1522
classification of any qualifying railroad applying for a credit 1523
under this section. The Department of Transportation shall 1524
provide technical assistance, when requested by the department, 1525
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on any technical audits performed pursuant to this section. 1526
(4)(a) If the credit granted under this section is not 1527
fully used in any one taxable year because of insufficient tax 1528
liability on the part of the qualifying railroad, or because the 1529
qualifying railroad is not subject to tax under this c hapter, 1530
the unused amount may be carried forward for a period not to 1531
exceed 5 taxable years or may be transferred in accordance with 1532
paragraph (b). The carryover or transferred credit may be used 1533
in any of the 5 subsequent taxable years, when the tax impos ed 1534
by this chapter for that taxable year exceeds the credit for 1535
which the qualifying railroad or transferee under paragraph (b) 1536
is eligible in that taxable year under this subsection, after 1537
applying the other credits and unused carryovers in the order 1538
provided by s. 220.02(8). 1539
(b)1. The credit under this section may be transferred: 1540
a. By written agreement to a taxpayer subject to the tax 1541
under this chapter and that either transports property using the 1542
rail facilities of the qualifying railroad or furnis hes 1543
railroad-related property or services to any railroad operating 1544
in this state, or is a railroad, as those terms are defined in 1545
26 C.F.R. s. 1.45G-1(b); and 1546
b. At any time during the 5 taxable years following the 1547
taxable year the credit was originally earned by the qualifying 1548
railroad. 1549
2. The written agreement required for transfer under this 1550
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paragraph shall: 1551
a. Be filed jointly by the qualifying railroad and the 1552
transferee with the department within 30 days after the 1553
transfer, in accordance with r ules adopted by the department; 1554
and 1555
b. Contain all of the following information: the name, 1556
address, and taxpayer identification number for the qualifying 1557
railroad and the transferee; the amount of the credit being 1558
transferred; the taxable year in which t he credit was originally 1559
earned by the qualifying railroad; and the remaining taxable 1560
years for which the credit may be claimed. 1561
(5) Notification of a transfer of credit under this 1562
section must be submitted to the department on a form adopted by 1563
rule of the department. Within 30 days after the transfer, the 1564
department shall provide a letter acknowledging the transfer, 1565
after which time the transferee may claim the transferred credit 1566
on its return due on or after the date of the letter. The 1567
transferee shall attach a copy of the letter to its return when 1568
claiming the credit. 1569
(6) In the event the credit provided under this section is 1570
reduced as a result of an examination or audit by the 1571
department, such tax deficiency shall be recovered from the 1572
first entity to have claimed such credit up to the amount of 1573
credit taken. Any subsequent deficiency shall be assessed 1574
against any entity acquiring and claiming such credit or, in the 1575
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case of multiple succeeding entities, in the order of credit 1576
succession. 1577
(7) The department may adopt rules to implement this 1578
section. 1579
Section 33. Paragraph (a) of subsection (5) of section 1580
402.62, Florida Statutes, is amended to read: 1581
402.62 Strong Families Tax Credit. — 1582
(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 1583
AND LIMITATIONS.— 1584
(a) Beginning in fiscal year 2022-2023 2021-2022, the tax 1585
credit cap amount is $10 $5 million in each state fiscal year. 1586
Section 34. Paragraph (c) of subsection (1) of section 1587
624.5105, Florida Statutes, is amended to read: 1588
624.5105 Community contribution tax credit; authorization; 1589
limitations; eligibility and application requirements; 1590
administration; definitions; expiration. — 1591
(1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS. — 1592
(c) The total amount of tax credit which may be granted 1593
for all programs approved under this section and ss. 1594
212.08(5)(p) and 220.183 is $14.5 million in the 2022 -2023 1595
fiscal year and $12.5 million in the 2018 -2019 fiscal year, 1596
$13.5 million in the 2019 -2020 fiscal year, and $10.5 million in 1597
each fiscal year thereafter for projects that provide housing 1598
opportunities for persons with special needs as defined in s. 1599
420.0004 or homeownership opportunities for low -income or very-1600
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low-income households as defined in s. 420.9071 and $4.5 $3.5 1601
million in the 2022-2023 fiscal year and in each fiscal year 1602
thereafter for all other projects. 1603
Section 35. Subsection (1) of section 624.51056, Florida 1604
Statutes, is amended to read: 1605
624.51056 Credit for contributions to the New Worlds 1606
Reading Initiative.— 1607
(1) For taxable years beginning on or after January 1, 1608
2021 2022, there is allowed a credit of 100 percent of an 1609
eligible contribution made to the New Worlds Reading Initiative 1610
under s. 1003.485 against any tax due for a taxable year under 1611
s. 624.509(1) after deducting from such tax deductions for 1612
assessments made pursuant to s. 440.51; credits for taxes paid 1613
under ss. 175.101 and 185.08; credits for income taxes paid 1614
under chapter 220; and the credit allowed under s. 624.509(5), 1615
as such credit is limited by s. 624.509(6). An eligible 1616
contribution must be made to the New Worlds Reading Initiative 1617
on or before the date the taxpayer is required to file a return 1618
pursuant to ss. 624.509 and 624.5092. An insurer claiming a 1619
credit against premium tax liability under this section is not 1620
required to pay any additional retaliatory tax levied under s. 1621
624.5091 as a result of claiming such credit. Section 624.5091 1622
does not limit such credit in any manner. 1623
Section 36. Subsection (1) of section 624.51057, Florida 1624
Statutes, is amended to read: 1625
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624.51057 Credit for contributions to eligible charitable 1626
organizations.— 1627
(1) For taxable years beginning on or after January 1, 1628
2021 2022, there is allowed a credit of 100 percent of an 1629
eligible contribution made to an eligible charitable 1630
organization under s. 402.62 against any tax due for a taxable 1631
year under s. 624.509(1) after deducting from such tax 1632
deductions for assessments made pursuant to s. 440.51; credits 1633
for taxes paid under ss. 175.101 and 185.08; credits for income 1634
taxes paid under chapter 220; and the credit allowed under s. 1635
624.509(5), as such credit is limited by s. 624.509(6). An 1636
eligible contribution must be made to an eligible charitable 1637
organization on or before the date the taxpayer is required to 1638
file a return pursuant to ss. 624.509 and 624.5092. An insurer 1639
claiming a credit against premium tax liability under this 1640
section is not required to pay any additional retaliatory tax 1641
levied under s. 624.5091 as a result of claiming such credit. 1642
Section 624.5091 doe s not limit such credit in any manner. 1643
Section 37. Paragraph (b) of subsection (2) and paragraph 1644
(a) of subsection (3) of section 1003.485, Florida Statutes, are 1645
amended to read: 1646
1003.485 The New Worlds Reading Initiative. — 1647
(2) NEW WORLDS READING I NITIATIVE; ADMINISTRATION. —The New 1648
Worlds Reading Initiative is established under the department to 1649
improve literacy skills and instill a love of reading by 1650
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providing high-quality, free books to students in kindergarten 1651
through grade 5 who are reading belo w grade level. 1652
(b) The administrator shall: 1653
1. Develop, in consultation with the Just Read, Florida! 1654
Office under s. 1001.215, a selection of high -quality books 1655
encompassing diverse subjects and genres for each grade level to 1656
be mailed to students in t he initiative. 1657
2. Distribute books at no cost to students as provided in 1658
paragraph (4)(c) either directly or through an agreement with a 1659
book distribution company. 1660
3. Assist local implementation of the initiative by 1661
providing marketing materials to sch ool districts and any 1662
partnering nonprofit organizations to assist with public 1663
awareness campaigns and other activities designed to increase 1664
family engagement and instill a love of reading in students. 1665
4. Maintain a clearinghouse for information on natio nal, 1666
state, and local nonprofit organizations that support efforts to 1667
improve literacy and provide books to children. 1668
5. Develop training materials for parents of students in 1669
the initiative, including brief video training modules, which 1670
engage families in reading and assist with improving student 1671
literacy skills. The administrator shall periodically send, via 1672
text message and e-mail, tips for facilitating reading at home 1673
and hyperlinks to the video training modules. 1674
6. Annually submit to the department an annual financial 1675
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report that includes, at a minimum, the amount of eligible 1676
contributions received by the administrator; the amount spent on 1677
each activity required by this paragraph, including 1678
administrative expenses; and the number of students and 1679
households served under the initiative. 1680
7. Maintain separate accounts for operating funds and 1681
funds for the purchase and delivery of books. 1682
8. Expend eligible contributions received only for the 1683
purchase and delivery of books and to implement the requireme nts 1684
of this section, as well as for administrative expenses not to 1685
exceed 2 percent of total eligible contributions. 1686
Notwithstanding s. 1002.395(6)(j)2., the administrator may carry 1687
forward up to 25 percent of eligible contributions made before 1688
January 1 of each state fiscal year and 100 percent of eligible 1689
contributions made on or after January 1 of each state fiscal 1690
year to the following state fiscal year for purposes authorized 1691
by this subsection. Any eligible contributions in excess of the 1692
allowable 25 percent carry forward not used to provide 1693
additional books throughout the year to eligible students shall 1694
revert to the state treasury. 1695
9. Upon receipt of a contribution, provide the taxpayer 1696
that made the contribution with a certificate of contribution. A 1697
certificate of contribution must include the taxpayer's name 1698
and, if available, its federal employer identification number; 1699
the amount contributed; the date of contribution; and the name 1700
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of the administrator. 1701
(3) NEW WORLDS READING INITIATIVE TAX CRED ITS; 1702
APPLICATIONS, TRANSFERS, AND LIMITATIONS. — 1703
(a) The tax credit cap amount is $10 million for the 2021 -1704
2022 state fiscal year, $30 million for the 2022 -2023 state 1705
fiscal year, and $60 $50 million in each state fiscal year 1706
thereafter. 1707
Section 38. Subsection (5) of section 1011.71, Florida 1708
Statutes, is amended to read: 1709
1011.71 District school tax. — 1710
(5) A school district may expend, subject to s. 200.065, 1711
up to $175 $150 per unweighted full-time equivalent student from 1712
the revenue generated by the millage levy authorized by 1713
subsection (2) to fund, in addition to expenditures authorized 1714
in paragraphs (2)(a) -(j), expenses for the following: 1715
(a) The purchase, lease -purchase, or lease of driver's 1716
education vehicles; motor vehicles used for the maintenance or 1717
operation of plants and equipment; security vehicles; or 1718
vehicles used in storing or distributing materials and 1719
equipment. 1720
(b) Payment of the cost of premiums, as defined in s. 1721
627.403, for property and casualty insur ance necessary to insure 1722
school district educational and ancillary plants. As used in 1723
this paragraph, casualty insurance has the same meaning as in s. 1724
624.605(1)(d), (f), (g), (h), and (m). Operating revenues that 1725
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are made available through the payment of property and casualty 1726
insurance premiums from revenues generated under this subsection 1727
may be expended only for nonrecurring operational expenditures 1728
of the school district. 1729
Section 39. It is the intent of the Legislature for any 1730
contributions made pur suant to earning a tax credit to be used 1731
against the tax due under chapter 220, Florida Statutes, or 1732
under s. 624.509(1), Florida Statutes, for taxable years 1733
beginning January 1, 2021, through and including March 1, 2021, 1734
in accordance with s. 402.62, Flor ida Statutes, or s. 1003.485, 1735
Florida Statutes, to be available to the contributing taxpayer 1736
as a credit against the requested tax immediately upon receipt 1737
of a certificate of contribution from the administrator of the 1738
New Worlds Reading Initiative tax cre dit program or the 1739
applicable charitable organization under the Strong Families tax 1740
credit program. The taxpayer may use such credit against any 1741
payment of estimated tax or installment payment for the taxable 1742
year indicated on the approval letter from the Department of 1743
Revenue in accordance with this act and s. 402.62, Florida 1744
Statutes, or s. 1003.485, Florida Statutes, as applicable. 1745
Section 40. Treatment of specified contributions under the 1746
Strong Families tax credit program and the New Worlds Reading 1747
Initiative tax credit program. — 1748
(1) For purposes of any tax due under s. 624.509(1), 1749
Florida Statutes, for the 2021 taxable year, for which a return 1750
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was due March 1, 2022, a taxpayer may apply for an allocation 1751
from the Department of Revenue under s. 40 2.62(5), Florida 1752
Statutes, or s. 1003.485(3), Florida Statutes, on or before May 1753
1, 2022. 1754
(a) Once the taxpayer has received an approval letter from 1755
the Department of Revenue, the taxpayer must make the designated 1756
contribution to the applicable charitabl e organization or 1757
administrator within 14 days, or on or before June 1, 2022, 1758
whichever is later. 1759
(b) Once the taxpayer has received a certificate of 1760
contribution from the charitable organization or administrator, 1761
the taxpayer has 14 days to file an appl ication with the 1762
Department of Revenue for a refund of tax paid pursuant to s. 1763
624.509(1), Florida Statutes, for the 2021 taxable year, not to 1764
exceed the amount indicated on the certificate of contribution. 1765
(2) Any contribution amount on a certificate of 1766
contribution that is not refunded in accordance with this 1767
section shall be carried forward for the period specified in s. 1768
402.62(5)(c), Florida Statutes, or s. 1003.485(3)(c), Florida 1769
Statutes, as applicable. 1770
(3) The Department of Revenue may not issue refund 1771
payments under this section after June 30, 2023. 1772
Section 41. The Department of Revenue is authorized, and 1773
all conditions are deemed met, to adopt emergency rules under s. 1774
120.54(4), Florida Statutes, for the purpose of implementing 1775
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changes related to the Strong Families tax credit program and 1776
the New Worlds Reading Initiative tax credit program made by 1777
this act. Notwithstanding any other law, emergency rules adopted 1778
under this section are effective for 6 months after adoption and 1779
may be renewed during the pendency of procedures to adopt 1780
permanent rules addressing the subject of the emergency rules. 1781
Section 42. This section and sections 39, 40, and 41 of 1782
this act, and the sections amending ss. 220.1876, 220.1877, 1783
624.51056, 624.51057, and 1003. 485, Florida Statutes, shall take 1784
effect upon this act becoming a law and operate retroactively to 1785
July 1, 2021. 1786
Section 43. Clothing, wallets, and bags; school supplies; 1787
learning aids and jigsaw puzzles; personal computers and 1788
personal computer-related accessories; sales tax holiday. — 1789
(1) The tax levied under chapter 212, Florida Statutes, 1790
may not be collected during the period from July 25, 2022, 1791
through August 7, 2022, on the retail sale of: 1792
(a) Clothing, wallets, or bags, including handbags, 1793
backpacks, fanny packs, and diaper bags, but excluding 1794
briefcases, suitcases, and other garment bags, having a sales 1795
price of $100 or less per item. As used in this paragraph, the 1796
term "clothing" means: 1797
1. Any article of wearing apparel intended to be worn on 1798
or about the human body, excluding watches, watchbands, jewelry, 1799
umbrellas, and handkerchiefs; and 1800
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2. All footwear, excluding skis, swim fins, roller blades, 1801
and skates. 1802
(b) School supplies having a sales price of $50 or less 1803
per item. As used in th is paragraph, the term "school supplies" 1804
means pens, pencils, erasers, crayons, notebooks, notebook 1805
filler paper, legal pads, binders, lunch boxes, construction 1806
paper, markers, folders, poster board, composition books, poster 1807
paper, scissors, cellophane ta pe, glue or paste, rulers, 1808
computer disks, staplers and staples used to secure paper 1809
products, protractors, compasses, and calculators. 1810
(c) Learning aids and jigsaw puzzles having a sales price 1811
of $30 or less. As used in this paragraph, the term "learning 1812
aids" means flashcards or other learning cards, matching or 1813
other memory games, puzzle books and search -and-find books, 1814
interactive or electronic books and toys intended to teach 1815
reading or math skills, and stacking or nesting blocks or sets. 1816
(2) The tax levied under chapter 212, Florida Statutes, 1817
may not be collected during the period from July 25, 2022, 1818
through August 7, 2022, on personal computers or personal 1819
computer-related accessories pur chased for noncommercial home or 1820
personal use having a sales price of $1,500 or less. As used in 1821
this subsection, the term: 1822
(a) "Personal computers" includes electronic book readers, 1823
laptops, desktops, handhelds, tablets, or tower computers. The 1824
term does not include cellular telephones, video game consoles, 1825
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digital media receivers, or devices that are not primarily 1826
designed to process data. 1827
(b) "Personal computer -related accessories" includes 1828
keyboards, mice, personal digital assistants, monitors, othe r 1829
peripheral devices, modems, routers, and nonrecreational 1830
software, regardless of whether the accessories are used in 1831
association with a personal computer base unit. The term does 1832
not include furniture or systems, devices, software, monitors 1833
with a television tuner, or peripherals that are designed or 1834
intended primarily for recreational use. 1835
(3) The tax exemptions provided in this section do not 1836
apply to sales within a theme park or entertainment complex as 1837
defined in s. 509.013(9), Florida Statutes, wit hin a public 1838
lodging establishment as defined in s. 509.013(4), Florida 1839
Statutes, or within an airport as defined in s. 330.27(2), 1840
Florida Statutes. 1841
(4) The tax exemptions provided in this section apply at 1842
the option of the dealer if less than 5 percent of the dealer's 1843
gross sales of tangible personal property in the prior calendar 1844
year consisted of items that would be exempt under this section. 1845
If a qualifying dealer chooses not to participate in the tax 1846
holiday, by July 18, 2022, the dealer must notify the Department 1847
of Revenue in writing of its election to collect sales tax 1848
during the holiday and must post a copy of that notice in a 1849
conspicuous location at its place of business. 1850
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(5) The Department of Revenue is authorized, and all 1851
conditions are deeme d met, to adopt emergency rules pursuant to 1852
s. 120.54(4), Florida Statutes, for the purpose of implementing 1853
this section. 1854
(6) This section shall take effect upon this act becoming 1855
a law. 1856
Section 44. Disaster preparedness supplies; sales tax 1857
holiday.— 1858
(1) The tax levied under chapter 212, Florida Statutes, 1859
may not be collected during the period from May 28, 2022, 1860
through June 10, 2022, on the sale of: 1861
(a) A portable self -powered light source selling for $40 1862
or less. 1863
(b) A portable self -powered radio, two-way radio, or 1864
weather-band radio selling for $50 or less. 1865
(c) A tarpaulin or other flexible waterproof sheeting 1866
selling for $100 or less. 1867
(d) An item normally sold as, or generally advertised as, 1868
a ground anchor system or tie-down kit selling for $100 or less. 1869
(e) A gas or diesel fuel tank selling for $50 or less. 1870
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6-1871
volt, or 9-volt batteries, excluding automobile and boat 1872
batteries, selling for $50 or less. 1873
(g) A nonelectric food storage cooler selling for $60 or 1874
less. 1875
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(h) A portable generator used to provide light or 1876
communications or preserve food in the event of a power outage 1877
selling for $1,000 or less. 1878
(i) Reusable ice selling for $20 or less. 1879
(j) A portable power bank selling for $60 or less. 1880
(k) A smoke detector or smoke alarm selling for $70 or 1881
less. 1882
(l) A fire extinguisher selling for $70 or less. 1883
(m) A carbon monoxide detector selling for $70 or less. 1884
(n) Supplies necessary for the eva cuation of household 1885
pets. For purposes of this exemption, necessary supplies means 1886
the noncommercial purchase of: 1887
1. Portable kennels or pet carriers selling for $100 or 1888
less per item. 1889
2. Bags of dry pet food weighing 15 or fewer pounds and 1890
selling for $30 or less per item. 1891
3. Cans or pouches of wet pet food selling for $2 or less 1892
per can or pouch or the equivalent if sold in a box or case. 1893
4. Manual can openers selling for $15 or less per item. 1894
5. Leashes, collars, and muzzles selling for $20 or less 1895
per item. 1896
6. Collapsible or travel -sized food or water bowls selling 1897
for $15 or less per item. 1898
7. Cat litter weighing 25 or fewer pounds and selling for 1899
$25 or less per item. 1900
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8. Cat litter pans selling for $15 or less per item. 1901
9. Pet waste disposal bags selling for $15 or less per 1902
package. 1903
10. Pet pads selling for $20 or less per box or package. 1904
11. Hamster or rabbit substrate selling for $15 or less 1905
per package. 1906
12. Pet beds selling for $40 or less per item. 1907
(2) The tax exemptions pr ovided in this section do not 1908
apply to sales within a theme park or entertainment complex as 1909
defined in s. 509.013(9), Florida Statutes, within a public 1910
lodging establishment as defined in s. 509.013(4), Florida 1911
Statutes, or within an airport as defined in s. 330.27(2), 1912
Florida Statutes. 1913
(3) The Department of Revenue is authorized, and all 1914
conditions are deemed met, to adopt emergency rules pursuant to 1915
s. 120.54(4), Florida Statutes, for the purpose of implementing 1916
this section. 1917
(4) This section shall t ake effect upon this act becoming 1918
a law. 1919
Section 45. Freedom Week; sales tax holiday. — 1920
(1) The taxes levied under chapter 212, Florida Statutes, 1921
may not be collected on purchases made during the period from 1922
July 1, 2022, through July 7, 2022, on: 1923
(a) The sale by way of admissions, as defined in s. 1924
212.02(1), Florida Statutes, for: 1925
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1. A live music event scheduled to be held on any date or 1926
dates from July 1, 2022, through December 31, 2022; 1927
2. A live sporting event scheduled to be held on any date 1928
or dates from July 1, 2022, through December 31, 2022; 1929
3. A movie to be shown in a movie theater on any date or 1930
dates from July 1, 2022, through December 31, 2022; 1931
4. Entry to a museum, includi ng any annual passes; 1932
5. Entry to a state park, including any annual passes; 1933
6. Entry to a ballet, play, or musical theatre performance 1934
scheduled to be held on any date or dates from July 1, 2022, 1935
through December 31, 2022; 1936
7. Season tickets for ball ets, plays, music events, or 1937
musical theatre performances; 1938
8. Entry to a fair, festival, or cultural event scheduled 1939
to be held on any date or dates from July 1, 2022, through 1940
December 31, 2022; or 1941
9. Use of or access to private and membership clubs 1942
providing physical fitness facilities from July 1, 2022, through 1943
December 31, 2022. 1944
(b) The retail sale of boating and water activity 1945
supplies, camping supplies, fishing supplies, general outdoor 1946
supplies, residential pool supplies, and sporting equipment. As 1947
used in this section, the term: 1948
1. "Boating and water activity supplies" means the first 1949
$75 of the sales price of life jackets and coolers; the first 1950
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$35 of the sales price of recreational pool tubes, pool floats, 1951
inflatable chairs, and pool toys; t he first $50 of the sales 1952
price of safety flares; the first $150 of the sales price of 1953
water skis, wakeboards, kneeboards, and recreational inflatable 1954
water tubes or floats capable of being towed; the first $300 of 1955
the sales price of paddleboards and surfb oards; the first $500 1956
of the sales price of canoes and kayaks; the first $75 of the 1957
sales price of paddles and oars; and the first $25 of the sales 1958
price of snorkels, goggles, and swimming masks. 1959
2. "Camping supplies" means the first $200 of the sales 1960
price of tents; the first $50 of the sales price of sleeping 1961
bags, portable hammocks, camping stoves, and collapsible camping 1962
chairs; and the first $30 of the sales price of camping lanterns 1963
and flashlights. 1964
3. "Fishing supplies" means the first $75 of the sales 1965
price of rods and reels, if sold individually, or the first $150 1966
of the sales price if sold as a set; the first $30 of the sales 1967
price of tackle boxes or bags; and the first $5 of the sale 1968
price of bait or fishing tackle, if sold individually, or th e 1969
first $10 of the sales price if multiple items are sold 1970
together. The term does not include supplies used for commercial 1971
fishing purposes. 1972
4. "General outdoor supplies" means the first $15 of the 1973
sales price of sunscreen or insect repellant; the first $100 of 1974
the sales price of sunglasses; the first $200 of the sales price 1975
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of binoculars; the first $30 of the sales price of water 1976
bottles; the first $50 of the sales price of hydration packs; 1977
the first $250 of the sales price of outdoor gas or charcoal 1978
grills; the first $50 of the sales price of bicycle helmets; and 1979
the first $250 of the sales price of bicycles. 1980
5. "Residential pool supplies" means the first $100 of the 1981
sales price of individual residential pool and spa replacement 1982
parts, nets, filters, l ights, and covers; and the first $150 of 1983
the combined sales price of all residential pool and spa 1984
chemicals purchased by an individual. 1985
6. "Sports equipment" means any item used in individual or 1986
team sports, not including clothing or footwear, selling fo r $40 1987
or less per item. 1988
(2) The tax exemptions provided in this section do not 1989
apply to sales within a theme park or entertainment complex as 1990
defined in s. 509.013(9), Florida Statutes, within a public 1991
lodging establishment as defined in s. 509.013(4), F lorida 1992
Statutes, or within an airport as defined in s. 330.27(2), 1993
Florida Statutes. 1994
(3) If a purchaser of an admission purchases the admission 1995
exempt from tax pursuant to this section and subsequently 1996
resells the admission, the purchaser shall collect ta x on the 1997
full sales price of the resold admission. 1998
(4) The Department of Revenue is authorized, and all 1999
conditions are deemed met, to adopt emergency rules pursuant to 2000
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s. 120.54(4), Florida Statutes, for the purpose of implementing 2001
this section. 2002
(5) This section shall take effect upon this act becoming 2003
a law. 2004
Section 46. Tools commonly used by skilled trade workers; 2005
Tool Time sales tax holiday. — 2006
(1) The tax levied under chapter 212, Florida Statutes, 2007
may not be collected during the period from Se ptember 3, 2022, 2008
through September 9, 2022, on the retail sale of: 2009
(a) Hand tools selling for $50 or less per item. 2010
(b) Power tools selling for $300 or less per item. 2011
(c) Power tool batteries selling for $150 or less per 2012
item. 2013
(d) Work gloves selli ng for $25 or less per pair. 2014
(e) Safety glasses selling for $50 or less per pair, or 2015
the equivalent if sold in sets of more than one pair. 2016
(f) Protective coveralls selling for $50 or less per item. 2017
(g) Work boots selling for $175 or less per pair. 2018
(h) Tool belts selling for $100 or less per item. 2019
(i) Duffle bags or tote bags selling for $50 or less per 2020
item. 2021
(j) Tool boxes selling for $75 or less per item. 2022
(k) Tool boxes for vehicles selling for $300 or less per 2023
item. 2024
(l) Industry textbooks and code books selling for $125 or 2025
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less per item. 2026
(m) Electrical voltage and testing equipment selling for 2027
$100 or less per item. 2028
(n) LED flashlights selling for $50 or less per item. 2029
(o) Shop lights selling for $100 or less per item. 2030
(p) Handheld pipe cutters, drain opening tools, and 2031
plumbing inspection equipment selling for $150 or less per item. 2032
(2) The tax exemptions provided in this section do not 2033
apply to sales within a theme park or entertainment complex as 2034
defined in s. 509.013(9), Flori da Statutes, within a public 2035
lodging establishment as defined in s. 509.013(4), Florida 2036
Statutes, or within an airport as defined in s. 330.27(2), 2037
Florida Statutes. 2038
(3) The Department of Revenue is authorized, and all 2039
conditions are deemed met, to adopt emergency rules pursuant to 2040
s. 120.54(4), Florida Statutes, for the purpose of implementing 2041
this section. 2042
Section 47. Florida Motor Fuel Tax Relief Act of 2022. — 2043
(1) This section of this act may be referred to by the 2044
popular name the "Florida Motor F uel Tax Relief Act of 2022." 2045
(2) From October 1, 2022, through October 31, 2022, the 2046
tax levied pursuant to s. 206.41(1)(b), Florida Statutes, shall 2047
be reduced by 1 cent per gallon, the tax levied pursuant to s. 2048
206.41(1)(c), Florida Statutes, shall be reduced by 1 cent per 2049
gallon, the tax levied pursuant to s. 206.41(1)(f), Florida 2050
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Statutes, shall be reduced by 8.3 cents per gallon, and the tax 2051
levied pursuant to s. 206.41(1)(g), Florida Statutes, shall be 2052
reduced by 15 cents per gallon. During this period, licensed 2053
terminal suppliers, wholesalers, and importers of motor fuel 2054
shall charge and collect the reduced rate of tax on sales of 2055
motor fuel to retail dealers located in this state. 2056
(3)(a) It is the intent o f the Legislature that the tax 2057
reduction set forth in this section be passed on to the ultimate 2058
consumer. 2059
(b) A retail dealer of motor fuel, at the dealer's option, 2060
may manage its motor fuel inventory in such a way that the 2061
benefit to residents of this s tate of the tax reduction is 2062
maximized during the month. A retail dealer of motor fuel may 2063
sell motor fuel purchased without the tax reduction at an amount 2064
determined as if the tax reduction applied and may sell motor 2065
fuel purchased with the tax reduction at an amount determined as 2066
if the tax reduction did not apply, if the retail dealer can 2067
show that the number of gallons purchased with the reduced tax 2068
equals the number of gallons sold at a price reflecting the 2069
reduced tax. 2070
(c) The Attorney General may i nvestigate violations of 2071
this act. 2072
(4) Refunds authorized pursuant to s. 206.41(4), Florida 2073
Statutes, for fuel purchased during the period described in 2074
subsection (2) shall be reduced by the amount of the tax 2075
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reduction set forth in that subsection. 2076
(5) The Department of Revenue is authorized, and all 2077
conditions are deemed met, to adopt emergency rules pursuant to 2078
s. 120.54(4), Florida Statutes, for the purpose of implementing 2079
this section. Notwithstanding any other law, the emergency rules 2080
shall remain effective for 6 months after the date of adoption 2081
of the rules. 2082
(6) It is unlawful for a terminal supplier, wholesaler, 2083
importer, reseller, or retail dealer of motor fuel to retain any 2084
part of the tax reduction set forth in this act or to interfere 2085
with providing the full benefit of the tax reduction to the 2086
retail purchaser of motor fuel. 2087
(7) Contingent upon the Department of Financial Services 2088
receiving and depositing into the General Revenue Fund the 2089
second distribution of the state's allocation from the federal 2090
Coronavirus State Fiscal Recovery Fund created in Public Law No. 2091
117-2, entitled American Rescue Plan Act of 2021, the following 2092
nonoperating transfers from the General Revenue Fund are 2093
authorized in the 2022 -2023 fiscal year, to be made in Dec ember 2094
2022: 2095
(a) One hundred eighteen million and six hundred thousand 2096
dollars shall be transferred into the State Transportation Trust 2097
Fund; 2098
(b) Seven million and nine hundred thousand dollars shall 2099
be transferred into the Fuel Tax Collection Trust Fun d for 2100
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distribution as provided in s. 206.60; 2101
(c) Seven million and nine hundred thousand dollars shall 2102
be transferred into the Fuel Tax Collection Trust Fund for 2103
distribution as provided in s. 206.605; and 2104
(d) Sixty-five million and six hundred thousan d dollars 2105
shall be transferred into the Fuel Tax Collection Trust Fund for 2106
distribution as provided in s. 206.608. 2107
(8) This section expires July 1, 2023. 2108
Section 48. (1) The tax levied under chapter 212, Florida 2109
Statutes, may not be collected during the period from May 14, 2110
2022, through August 14, 2022, on the retail sale of children's 2111
books. 2112
(2) As used in this section, the term "children's books" 2113
means any fiction or nonfiction book primarily intended for 2114
children age 12 or younger, including any board book, picture 2115
book, beginning reader book, juvenile chapter book, or middle 2116
grade book. It does not include books intended for, or primarily 2117
marketed to, adults. 2118
(3) This section shall take effect upon this act becoming 2119
a law. 2120
Section 49. (1) The tax levied under chapter 212, Florida 2121
Statutes, may not be collected during the period from July 1, 2122
2022, through June 30, 2023, on the retail sale of a new ENERGY 2123
STAR appliance for noncommercial use. 2124
(2) As used in this section, the term "ENERGY STAR 2125
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appliance" means one of the following products, if such product 2126
is designated by the United States Environmental Protection 2127
Agency and the United States Department of Energy as meeting or 2128
exceeding each agency's req uirements under the ENERGY STAR 2129
program, and is affixed with an ENERGY STAR label: 2130
(a) A washing machine selling for $1,500 or less; 2131
(b) A clothes dryer selling for $1,500 or less; 2132
(c) A water heater selling for $1,500 or less; or 2133
(d) A refrigerator or combination refrigerator/freezer 2134
selling for $3,000 or less. 2135
(3) This section shall take effect upon this act becoming 2136
a law. 2137
Section 50. (1) The tax levied under chapter 212, Florida 2138
Statutes, may not be collected during the period from July 1 , 2139
2022, through June 30, 2023, on the retail sale of children's 2140
diapers, including single -use diapers, reusable diapers, and 2141
reusable diaper inserts. 2142
(2) This section shall take effect upon this act becoming 2143
a law. 2144
Section 51. (1) The tax levied und er chapter 212, Florida 2145
Statutes, may not be collected during the period from July 1, 2146
2022, through June 30, 2023, on the retail sale of baby and 2147
toddler clothing, apparel, and shoes, primarily intended for 2148
children age 5 or younger. The terms "clothing" a nd "apparel" 2149
exclude watches, watchbands, jewelry, umbrellas, and 2150
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handkerchiefs. 2151
(2) This section shall take effect upon this act becoming 2152
a law. 2153
Section 52. (1) The tax levied under chapter 212, Florida 2154
Statutes, may not be collected during the per iod from July 1, 2155
2022, through June 30, 2024, on the retail sale of impact -2156
resistant windows, impact -resistant doors, and impact -resistant 2157
garage doors. 2158
(2) This section shall take effect upon this act becoming 2159
a law. 2160
Section 53. (1) The Department of Revenue is authorized, 2161
and all conditions are deemed met, to adopt emergency rules 2162
pursuant to s. 120.54(4), Florida Statutes, to implement the 2163
amendments made by this act to s. 212.08; the creation by this 2164
act of ss. 197.319, 197.3195, and 220.1915, Fl orida Statutes; 2165
and the creation by this act of the temporary tax exemptions for 2166
ENERGY STAR appliances, children's books, children's diapers, 2167
baby and toddler clothing and shoes, and impact -resistant 2168
windows, doors, and garage doors. Notwithstanding any o ther 2169
provision of law, emergency rules adopted pursuant to this 2170
subsection are effective for 6 months after adoption and may be 2171
renewed during the pendency of procedures to adopt permanent 2172
rules addressing the subject of the emergency rules. 2173
(2) This section shall take effect upon this act becoming 2174
a law and expires July 1, 2025. 2175
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Section 54. For the purpose of incorporating the amendment 2176
made by this act to section 212.08, Florida Statutes, in a 2177
reference thereto, paragraph (a) of subsection (4) of se ction 2178
377.809, Florida Statutes, is reenacted to read: 2179
377.809 Energy Economic Zone Pilot Program. — 2180
(4)(a) Beginning July 1, 2012, all the incentives and 2181
benefits provided for enterprise zones pursuant to state law 2182
shall be available to the energy econ omic zones designated 2183
pursuant to this section on or before July 1, 2010. In order to 2184
provide incentives, by March 1, 2012, each local governing body 2185
that has jurisdiction over an energy economic zone must, by 2186
local ordinance, establish the boundary of the energy economic 2187
zone, specify applicable energy -efficiency standards, and 2188
determine eligibility criteria for the application of state and 2189
local incentives and benefits in the energy economic zone. 2190
However, in order to receive benefits provided under s. 28 8.106, 2191
a business must be a qualified target industry business under s. 2192
288.106 for state purposes. An energy economic zone's boundary 2193
may be revised by local ordinance. Such incentives and benefits 2194
include those in ss. 212.08, 212.096, 220.181, 220.182, 2 20.183, 2195
288.106, and 624.5105 and the public utility discounts provided 2196
in s. 290.007(8). The exemption provided in s. 212.08(5)(c) 2197
shall be for renewable energy as defined in s. 377.803. For 2198
purposes of this section, any applicable requirements for 2199
employee residency for higher refund or credit thresholds must 2200
ENROLLED
CS/HB 7071, Engrossed 2 2022 Legislature
CODING: Words stricken are deletions; words underlined are additions.
hb7071-04-er
Page 89 of 89
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
be based on employee residency in the energy economic zone or an 2201
enterprise zone. A business in an energy economic zone may also 2202
be eligible for funding under ss. 288.047 and 445.003, and a 2203
transportation project in an energy economic zone shall be 2204
provided priority in funding under s. 339.2821. Other projects 2205
shall be given priority ranking to the extent practicable for 2206
grants administered under state energy programs. 2207
Section 55. Except as otherw ise expressly provided in this 2208
act and except for this section, which shall take effect upon 2209
this act becoming a law, this act shall take effect July 1, 2210
2022. 2211