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| 3 | 3 | | HB 509 2023 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb0509-00 |
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| 9 | 9 | | Page 1 of 2 |
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| 10 | 10 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 14 | 14 | | A bill to be entitled 1 |
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| 15 | 15 | | An act relating to the Internal Revenue Service Civil 2 |
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| 16 | 16 | | Liability Trust Fund; creating s. 17.44, F.S.; 3 |
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| 17 | 17 | | creating the Internal Revenue Service Civil Liability 4 |
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| 18 | 18 | | Trust Fund within the Department of Financial 5 |
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| 19 | 19 | | Services; providing sources of funds; specifying the 6 |
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| 20 | 20 | | purpose of the trust fund; requiring any balance in 7 |
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| 21 | 21 | | the trust fund at the end of the fiscal year to remain 8 |
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| 22 | 22 | | in the trust fund; exempting the trust fund from 9 |
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| 23 | 23 | | termination; providing a contingent effective date. 10 |
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| 24 | 24 | | 11 |
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| 25 | 25 | | Be It Enacted by the Legislature of the State of Florida: 12 |
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| 26 | 26 | | 13 |
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| 27 | 27 | | Section 1. Section 17.44, Florida Statutes, is created to 14 |
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| 28 | 28 | | read: 15 |
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| 29 | 29 | | 17.44 Internal Revenue Service Civil Liability Trust 16 |
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| 30 | 30 | | Fund.— 17 |
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| 31 | 31 | | (1) The Internal Revenue Service Civil Liability Trust 18 |
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| 32 | 32 | | Fund is created within the department. 19 |
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| 33 | 33 | | (2) Funds shall be credited to the trust fund from 20 |
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| 34 | 34 | | legislative appropriations and interest earnings. 21 |
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| 35 | 35 | | (3) The trust fund shall be maintained and utilized for 22 |
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| 36 | 36 | | the sole purpose of reimbursement of reasonable attorney fees 23 |
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| 37 | 37 | | and costs incurred by a small business owner pursuant to s. 24 |
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| 38 | 38 | | 17.45. 25 |
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| 40 | 40 | | HB 509 2023 |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 45 | 45 | | hb0509-00 |
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| 46 | 46 | | Page 2 of 2 |
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| 47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 51 | 51 | | (4) Notwithstanding s. 216.301 and pursuant to s. 216.351, 26 |
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| 52 | 52 | | any balance in the trust fund at the end of the fiscal year 27 |
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| 53 | 53 | | shall remain in the tr ust fund and shall be available for 28 |
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| 54 | 54 | | carrying out the purpose of the trust fund. 29 |
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| 55 | 55 | | (5) Pursuant to s. 19(f)(3), Art. III of the State 30 |
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| 56 | 56 | | Constitution, the trust fund is exempt from termination pursuant 31 |
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| 57 | 57 | | to s. 19(f)(2), Art. III of the State Constitution. 32 |
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| 58 | 58 | | Section 2. This act shall take effect on the same date 33 |
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| 59 | 59 | | that HB 507 or similar legislation takes effect , if such 34 |
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| 60 | 60 | | legislation is adopted in the same legislative session or an 35 |
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| 61 | 61 | | extension thereof and becomes a law. 36 |
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