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