Florida Senate - 2023 SB 7062 By the Committee on Finance and Tax 593-03943-23 20237062__ 1 A bill to be entitled 2 An act relating to taxation; amending s. 125.01, F.S.; 3 prohibiting a county from levying special assessments 4 on certain lands; deleting exceptions; deleting the 5 definition of the term agricultural pole barn; 6 amending ss. 125.0104 and 125.0108, F.S.; requiring 7 that a referendum to reenact an expiring tourist 8 development tax or tourist impact tax, respectively, 9 be held at a general election; limiting the occurrence 10 of such a referendum; amending s. 125.901, F.S.; 11 requiring that a referendum to approve a millage rate 12 increase for a childrens services independent special 13 district property tax be held at a general election; 14 limiting the occurrence of such a referendum; amending 15 s. 212.055, F.S.; requiring that a referendum to 16 reenact a local government discretionary sales surtax 17 be held at a general election; limiting the occurrence 18 of such a referendum; amending ss. 336.021 and 19 336.025, F.S.; requiring that a referendum to adopt, 20 amend, or reenact a ninth-cent fuel tax or local 21 option fuel taxes, respectively, be held at a general 22 election; limiting the occurrence of a referendum to 23 reenact such a tax; amending s. 196.081, F.S.; 24 specifying that certain permanently and totally 25 disabled veterans or their surviving spouses are 26 entitled to, rather than may receive, a prorated 27 refund of ad valorem taxes paid under certain 28 circumstances; making clarifying changes relating to 29 the transfer of homestead tax exemptions by surviving 30 spouses of certain veterans and first responders; 31 providing construction; expanding eligibility for the 32 prorated refund; removing a limitation on when certain 33 surviving spouses are exempt from a specified tax; 34 exempting from ad valorem taxation the homestead 35 property of the surviving spouse of a first responder 36 who dies in the line of duty while employed by the 37 Federal Government; expanding the definition of the 38 term first responder to include certain federal law 39 enforcement officers; providing applicability; 40 amending s. 196.196, F.S.; making a technical change; 41 providing construction relating to tax-exempt property 42 used for a religious purpose; amending s. 196.198, 43 F.S.; adding circumstances under which certain 44 property used exclusively for educational purposes is 45 deemed owned by an educational institution; specifying 46 requirements for such educational institutions and 47 property owners; amending s. 197.319, F.S.; revising 48 definitions; revising requirements for applying for 49 property tax refunds due to catastrophic events; 50 revising duties of property appraisers and tax 51 collectors; making technical changes; providing 52 applicability; amending ss. 199.145 and 201.08, F.S.; 53 providing requirements for taxation of specified loans 54 in certain circumstances; amending s. 201.21, F.S.; 55 conforming provisions to changes made by the act; 56 exempting from documentary stamp taxes certain 57 documents in connection with the sale of alarm 58 systems; amending s. 202.19, F.S.; revising the name 59 of the discretionary communications services tax; 60 requiring that a certain tax remain the same rate as 61 it was on a specified past date until a specified 62 future date; prohibiting a certain tax passed after a 63 specified date from being added to the local 64 communications service tax until a future date; 65 amending s. 206.9952, F.S.; conforming provisions to 66 changes made by the act; amending s. 206.9955, F.S.; 67 delaying the effective date of certain taxes on 68 natural gas fuel; amending s. 206.996, F.S.; 69 conforming a provision to changes made by the act; 70 amending s. 212.08, F.S.; defining the term renewable 71 natural gas; providing a sales tax exemption for the 72 purchase of certain machinery and equipment relating 73 to renewable natural gas; requiring purchasers of such 74 machinery and equipment to furnish the vendor with a 75 certain affidavit; providing an exception; providing 76 penalties, including a criminal penalty; authorizing 77 the Department of Revenue to adopt rules; exempting 78 the purchase of specified baby and toddler products 79 from the sales and use tax; providing a presumption; 80 exempting the sale for human use of diapers, 81 incontinence undergarments, incontinence pads, and 82 incontinence liners from the sales and use tax; 83 exempting the sale of oral hygiene products from the 84 sales and use tax; defining the term oral hygiene 85 products; exempting the sale of certain firearm 86 safety devices from the sales and use tax; amending s. 87 212.12, F.S.; revising the amount of a sales tax 88 collection allowance for certain dealers; amending s. 89 212.20, F.S.; requiring the Department of Revenue to 90 distribute funds to the Florida Agricultural 91 Promotional Campaign Trust Fund; providing for future 92 repeal; creating s. 550.09516, F.S.; providing for a 93 credit for thoroughbred racing permitholders; 94 requiring the Florida Gaming Control Commission to 95 require sufficient documentation; authorizing 96 permitholders to apply the credits monthly beginning 97 on a specified annual date to certain taxes and fees; 98 providing for expiration of credits; authorizing the 99 commission to adopt rules; amending s. 571.26, F.S.; 100 requiring that certain funds be held separately in the 101 trust fund for certain purposes; providing for the 102 future expiration and reversion of specified statutory 103 text; creating s. 571.265, F.S.; defining the terms 104 association and permitholder; requiring that 105 certain funds deposited into the trust fund be used 106 for a specified purpose; providing for carryover of 107 unused funds; specifying requirements for the use and 108 distribution of funds; requiring recipients to submit 109 a report; providing for future repeal; amending s. 110 213.053, F.S.; authorizing the Department of Revenue 111 to provide certain information to the Department of 112 Environmental Protection, the Division of Historical 113 Resources of the Department of State, and the Federal 114 Government; creating s. 220.199, F.S.; defining terms; 115 providing a corporate income tax credit to developers 116 and homebuilders for certain graywater systems 117 purchased during the taxable year; providing a cap on 118 the amount of the tax credit per system; specifying 119 information the developer or homebuilder must provide 120 to the Department of Environmental Protection; 121 requiring the Department of Environmental Protection 122 to certify to the applicant and the Department of 123 Revenue its determination of an applicants 124 eligibility for the tax credit within a specified 125 timeframe; authorizing tax credits to be carried 126 forward for up to a specified number of years; 127 requiring the Department of Revenue and the Department 128 of Environmental Protection to adopt rules; amending 129 s. 220.02, F.S.; revising the order in which credits 130 are applied against the corporate income tax or 131 franchise tax; amending s. 220.13, F.S.; requiring the 132 addition of amounts taken for certain credits to 133 taxable income; amending s. 220.1845, F.S.; 134 authorizing additional amounts of contaminated site 135 rehabilitation tax credits which may be granted for 136 each fiscal year and for a specified timeframe; 137 providing for future repeal; amending s. 376.30781, 138 F.S.; authorizing additional amounts of tax credits 139 for the rehabilitation of drycleaning-solvent 140 contaminated sites and brownfield sites in designated 141 brownfield areas which may be granted for each fiscal 142 year and for a specified timeframe; providing for 143 future repeal; creating s. 220.197, F.S.; providing a 144 short title; defining terms; providing a credit 145 against the state corporate income tax and the 146 insurance premium tax for qualified expenses in 147 rehabilitating certain historic structures; specifying 148 eligibility requirements for the tax credit; 149 specifying requirements for taxpayers claiming or 150 transferring tax credits; specifying requirements for 151 the Division of Historical Resources of the Department 152 of State for evaluating and certifying applications 153 for tax credits; specifying the allowable amounts of 154 tax credits; providing construction; authorizing the 155 carryforward, sale, and transfer of tax credits 156 subject to certain requirements and limitations; 157 providing the Department of Revenue and the division 158 audit and examination powers for specified purposes; 159 requiring the return of forfeited tax credits under 160 certain circumstances; providing penalties; requiring 161 the division to provide specified annual reports to 162 the Legislature; providing duties of the Department of 163 Revenue; providing applicability; authorizing the 164 Department of Revenue and the division to adopt rules; 165 amending s. 220.222, F.S.; requiring specified 166 calculations relating to the underpayment of taxes to 167 include the amount of certain credits; amending s. 168 402.62, F.S.; increasing the Strong Families Tax 169 Credit cap; amending s. 624.509, F.S.; specifying the 170 order in which the certified rehabilitation tax credit 171 is applied against the insurance premium tax; 172 exempting from sales and use tax the retail sale of 173 certain clothing, wallets, bags, school supplies, 174 learning aids and jigsaw puzzles, and personal 175 computers and personal computer-related accessories 176 during specified timeframes; defining terms; 177 specifying locations where the tax exemptions do not 178 apply; authorizing certain dealers to opt out of 179 participating in the tax holiday, subject to certain 180 requirements; authorizing the Department of Revenue to 181 adopt emergency rules; exempting from sales and use 182 tax specified disaster preparedness supplies during a 183 specified timeframe; defining terms; specifying 184 locations where the tax exemptions do not apply; 185 authorizing the Department of Revenue to adopt 186 emergency rules; exempting from sales and use tax 187 admissions to certain events, performances, and 188 facilities, certain season tickets, and the retail 189 sale of certain boating and water activity, camping, 190 fishing, general outdoor, and residential pool 191 supplies and sporting equipment during specified 192 timeframes; defining terms; specifying locations where 193 the tax exemptions do not apply; authorizing the 194 Department of Revenue to adopt emergency rules; 195 exempting from the sales and use tax the retail sale 196 of certain tools during a specified timeframe; 197 specifying locations where the tax exemptions do not 198 apply; authorizing the Department of Revenue to adopt 199 emergency rules; exempting from sales and use tax the 200 retail sale of new ENERGY STAR appliances during a 201 specified timeframe; defining the term ENERGY STAR 202 appliance; exempting from sales and use tax the 203 retail sale of gas ranges and cooktops during a 204 specified timeframe; defining the term gas ranges and 205 cooktops; authorizing the Department of Revenue to 206 adopt emergency rules; providing effective dates. 207 208 Be It Enacted by the Legislature of the State of Florida: 209 210 Section 1.Paragraph (r) of subsection (1) of section 211 125.01, Florida Statutes, is amended to read: 212 125.01Powers and duties. 213 (1)The legislative and governing body of a county shall 214 have the power to carry on county government. To the extent not 215 inconsistent with general or special law, this power includes, 216 but is not restricted to, the power to: 217 (r)Levy and collect taxes, both for county purposes and 218 for the providing of municipal services within any municipal 219 service taxing unit, and special assessments; borrow and expend 220 money; and issue bonds, revenue certificates, and other 221 obligations of indebtedness, which power shall be exercised in 222 such manner, and subject to such limitations, as may be provided 223 by general law. There shall be no referendum required for the 224 levy by a county of ad valorem taxes, both for county purposes 225 and for the providing of municipal services within any municipal 226 service taxing unit. Notwithstanding any other provision of law, 227 a county may not levy special assessments for the provision of 228 fire protection services on lands classified as agricultural 229 lands under s. 193.461 unless the land contains a residential 230 dwelling or nonresidential farm building, with the exception of 231 an agricultural pole barn, provided the nonresidential farm 232 building exceeds a just value of $10,000. Such special 233 assessments must be based solely on the special benefit accruing 234 to that portion of the land consisting of the residential 235 dwelling and curtilage, and qualifying nonresidential farm 236 buildings. As used in this paragraph, the term agricultural 237 pole barn means a nonresidential farm building in which 70 238 percent or more of the perimeter walls are permanently open and 239 allow free ingress and egress. 240 Section 2.Paragraph (e) is added to subsection (6) of 241 section 125.0104, Florida Statutes, to read: 242 125.0104Tourist development tax; procedure for levying; 243 authorized uses; referendum; enforcement. 244 (6)REFERENDUM. 245 (e)A referendum to reenact an expiring tourist development 246 tax must be held at a general election occurring within the 48 247 month period immediately preceding the effective date of the 248 reenacted tax, and the referendum may appear on the ballot only 249 once within the 48-month period. 250 Section 3.Subsection (5) of section 125.0108, Florida 251 Statutes, is amended to read: 252 125.0108Areas of critical state concern; tourist impact 253 tax. 254 (5)The tourist impact tax authorized by this section shall 255 take effect only upon express approval by a majority vote of 256 those qualified electors in the area or areas of critical state 257 concern in the county seeking to levy such tax, voting in a 258 referendum to be held in conjunction with a general election, as 259 defined in s. 97.021. However, if the area or areas of critical 260 state concern are greater than 50 percent of the land area of 261 the county and the tax is to be imposed throughout the entire 262 county, the tax shall take effect only upon express approval of 263 a majority of the qualified electors of the county voting in 264 such a referendum. A referendum to reenact an expiring tourist 265 impact tax must be held at a general election occurring within 266 the 48-month period immediately preceding the effective date of 267 the reenacted tax, and the referendum may appear on the ballot 268 only once within the 48-month period. 269 Section 4.Subsection (1) of section 125.901, Florida 270 Statutes, is amended to read: 271 125.901Childrens services; independent special district; 272 council; powers, duties, and functions; public records 273 exemption. 274 (1)Each county may by ordinance create an independent 275 special district, as defined in ss. 189.012 and 200.001(8)(e), 276 to provide funding for childrens services throughout the county 277 in accordance with this section. The boundaries of such district 278 shall be coterminous with the boundaries of the county. The 279 county governing body shall obtain approval at a general 280 election, as defined in s. 97.021, by a majority vote of those 281 electors voting on the question, to annually levy ad valorem 282 taxes which shall not exceed the maximum millage rate authorized 283 by this section. Any district created pursuant to the provisions 284 of this subsection shall be required to levy and fix millage 285 subject to the provisions of s. 200.065. Once such millage is 286 approved by the electorate, the district shall not be required 287 to seek approval of the electorate in future years to levy the 288 previously approved millage. However, a referendum to increase 289 the millage rate previously approved by the electors must be 290 held at a general election, and the referendum may be held only 291 once during the 48-month period preceding the effective date of 292 the increased millage. 293 (a)The governing body of the district shall be a council 294 on childrens services, which may also be known as a juvenile 295 welfare board or similar name as established in the ordinance by 296 the county governing body. Such council shall consist of 10 297 members, including the superintendent of schools; a local school 298 board member; the district administrator from the appropriate 299 district of the Department of Children and Families, or his or 300 her designee who is a member of the Senior Management Service or 301 of the Selected Exempt Service; one member of the county 302 governing body; and the judge assigned to juvenile cases who 303 shall sit as a voting member of the board, except that said 304 judge shall not vote or participate in the setting of ad valorem 305 taxes under this section. If there is more than one judge 306 assigned to juvenile cases in a county, the chief judge shall 307 designate one of said juvenile judges to serve on the board. The 308 remaining five members shall be appointed by the Governor, and 309 shall, to the extent possible, represent the demographic 310 diversity of the population of the county. After soliciting 311 recommendations from the public, the county governing body shall 312 submit to the Governor the names of at least three persons for 313 each vacancy occurring among the five members appointed by the 314 Governor, and the Governor shall appoint members to the council 315 from the candidates nominated by the county governing body. The 316 Governor shall make a selection within a 45-day period or 317 request a new list of candidates. All members appointed by the 318 Governor shall have been residents of the county for the 319 previous 24-month period. Such members shall be appointed for 4 320 year terms, except that the length of the terms of the initial 321 appointees shall be adjusted to stagger the terms. The Governor 322 may remove a member for cause or upon the written petition of 323 the county governing body. If any of the members of the council 324 required to be appointed by the Governor under the provisions of 325 this subsection shall resign, die, or be removed from office, 326 the vacancy thereby created shall, as soon as practicable, be 327 filled by appointment by the Governor, using the same method as 328 the original appointment, and such appointment to fill a vacancy 329 shall be for the unexpired term of the person who resigns, dies, 330 or is removed from office. 331 (b)However, any county as defined in s. 125.011(1) may 332 instead have a governing body consisting of 33 members, 333 including the superintendent of schools, or his or her designee; 334 two representatives of public postsecondary education 335 institutions located in the county; the county manager or the 336 equivalent county officer; the district administrator from the 337 appropriate district of the Department of Children and Families, 338 or the administrators designee who is a member of the Senior 339 Management Service or the Selected Exempt Service; the director 340 of the county health department or the directors designee; the 341 state attorney for the county or the state attorneys designee; 342 the chief judge assigned to juvenile cases, or another juvenile 343 judge who is the chief judges designee and who shall sit as a 344 voting member of the board, except that the judge may not vote 345 or participate in setting ad valorem taxes under this section; 346 an individual who is selected by the board of the local United 347 Way or its equivalent; a member of a locally recognized faith 348 based coalition, selected by that coalition; a member of the 349 local chamber of commerce, selected by that chamber or, if more 350 than one chamber exists within the county, a person selected by 351 a coalition of the local chambers; a member of the early 352 learning coalition, selected by that coalition; a representative 353 of a labor organization or union active in the county; a member 354 of a local alliance or coalition engaged in cross-system 355 planning for health and social service delivery in the county, 356 selected by that alliance or coalition; a member of the local 357 Parent-Teachers Association/Parent-Teacher-Student Association, 358 selected by that association; a youth representative selected by 359 the local school systems student government; a local school 360 board member appointed by the chair of the school board; the 361 mayor of the county or the mayors designee; one member of the 362 county governing body, appointed by the chair of that body; a 363 member of the state Legislature who represents residents of the 364 county, selected by the chair of the local legislative 365 delegation; an elected official representing the residents of a 366 municipality in the county, selected by the county municipal 367 league; and 4 members-at-large, appointed to the council by the 368 majority of sitting council members. The remaining 7 members 369 shall be appointed by the Governor in accordance with procedures 370 set forth in paragraph (a), except that the Governor may remove 371 a member for cause or upon the written petition of the council. 372 Appointments by the Governor must, to the extent reasonably 373 possible, represent the geographic and demographic diversity of 374 the population of the county. Members who are appointed to the 375 council by reason of their position are not subject to the 376 length of terms and limits on consecutive terms as provided in 377 this section. The remaining appointed members of the governing 378 body shall be appointed to serve 2-year terms, except that those 379 members appointed by the Governor shall be appointed to serve 4 380 year terms, and the youth representative and the legislative 381 delegate shall be appointed to serve 1-year terms. A member may 382 be reappointed; however, a member may not serve for more than 383 three consecutive terms. A member is eligible to be appointed 384 again after a 2-year hiatus from the council. 385 (c)This subsection does not prohibit a county from 386 exercising such power as is provided by general or special law 387 to provide childrens services or to create a special district 388 to provide such services. 389 Section 5.Subsection (10) of section 212.055, Florida 390 Statutes, is amended to read: 391 212.055Discretionary sales surtaxes; legislative intent; 392 authorization and use of proceeds.It is the legislative intent 393 that any authorization for imposition of a discretionary sales 394 surtax shall be published in the Florida Statutes as a 395 subsection of this section, irrespective of the duration of the 396 levy. Each enactment shall specify the types of counties 397 authorized to levy; the rate or rates which may be imposed; the 398 maximum length of time the surtax may be imposed, if any; the 399 procedure which must be followed to secure voter approval, if 400 required; the purpose for which the proceeds may be expended; 401 and such other requirements as the Legislature may provide. 402 Taxable transactions and administrative procedures shall be as 403 provided in s. 212.054. 404 (10)DATES FOR REFERENDA.A referendum to adopt, or amend, 405 or reenact a local government discretionary sales surtax under 406 this section must be held at a general election as defined in s. 407 97.021. A referendum to reenact an expiring surtax must be held 408 at a general election occurring within the 48-month period 409 immediately preceding the effective date of the reenacted 410 surtax. Such a referendum may appear on the ballot only once 411 within the 48-month period. 412 Section 6.Paragraph (a) of subsection (4) of section 413 336.021, Florida Statutes, is amended to read: 414 336.021County transportation system; levy of ninth-cent 415 fuel tax on motor fuel and diesel fuel. 416 (4)(a)1.A certified copy of the ordinance proposing to 417 levy the tax pursuant to referendum shall be furnished by the 418 county to the department within 10 days after approval of such 419 ordinance. 420 2.A referendum to adopt, amend, or reenact a tax under 421 this subsection must shall be held only at a general election, 422 as defined in s. 97.021. A referendum to reenact an expiring tax 423 must be held at a general election occurring within the 48-month 424 period immediately preceding the effective date of the reenacted 425 tax, and the referendum may appear on the ballot only once 426 within the 48-month period. 427 3.The county levying the tax pursuant to referendum shall 428 notify the department within 10 days after the passage of the 429 referendum of such passage and of the time period during which 430 the tax will be levied. The failure to furnish the certified 431 copy will not invalidate the passage of the ordinance. 432 Section 7.Paragraph (b) of subsection (1) and paragraph 433 (b) of subsection (3) of section 336.025, Florida Statutes, are 434 amended to read: 435 336.025County transportation system; levy of local option 436 fuel tax on motor fuel and diesel fuel. 437 (1) 438 (b)In addition to other taxes allowed by law, there may be 439 levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent, 440 4-cent, or 5-cent local option fuel tax upon every gallon of 441 motor fuel sold in a county and taxed under the provisions of 442 part I of chapter 206. The tax shall be levied by an ordinance 443 adopted by a majority plus one vote of the membership of the 444 governing body of the county or by referendum. A referendum to 445 adopt, amend, or reenact a tax under this subsection must shall 446 be held only at a general election, as defined in s. 97.021. A 447 referendum to reenact an expiring tax must be held at a general 448 election occurring within the 48-month period immediately 449 preceding the effective date of the reenacted tax, and the 450 referendum may appear on the ballot only once within the 48 451 month period. 452 1.All impositions and rate changes of the tax shall be 453 levied before October 1, to be effective January 1 of the 454 following year. However, levies of the tax which were in effect 455 on July 1, 2002, and which expire on August 31 of any year may 456 be reimposed at the current authorized rate provided the tax is 457 levied before July 1 and is effective September 1 of the year of 458 expiration. 459 2.The county may, prior to levy of the tax, establish by 460 interlocal agreement with one or more municipalities located 461 therein, representing a majority of the population of the 462 incorporated area within the county, a distribution formula for 463 dividing the entire proceeds of the tax among county government 464 and all eligible municipalities within the county. If no 465 interlocal agreement is adopted before the effective date of the 466 tax, tax revenues shall be distributed pursuant to the 467 provisions of subsection (4). If no interlocal agreement exists, 468 a new interlocal agreement may be established prior to June 1 of 469 any year pursuant to this subparagraph. However, any interlocal 470 agreement agreed to under this subparagraph after the initial 471 levy of the tax or change in the tax rate authorized in this 472 section shall under no circumstances materially or adversely 473 affect the rights of holders of outstanding bonds which are 474 backed by taxes authorized by this paragraph, and the amounts 475 distributed to the county government and each municipality shall 476 not be reduced below the amount necessary for the payment of 477 principal and interest and reserves for principal and interest 478 as required under the covenants of any bond resolution 479 outstanding on the date of establishment of the new interlocal 480 agreement. 481 3.County and municipal governments shall use moneys 482 received pursuant to this paragraph for transportation 483 expenditures needed to meet the requirements of the capital 484 improvements element of an adopted comprehensive plan or for 485 expenditures needed to meet immediate local transportation 486 problems and for other transportation-related expenditures that 487 are critical for building comprehensive roadway networks by 488 local governments. For purposes of this paragraph, expenditures 489 for the construction of new roads, the reconstruction or 490 resurfacing of existing paved roads, or the paving of existing 491 graded roads shall be deemed to increase capacity and such 492 projects shall be included in the capital improvements element 493 of an adopted comprehensive plan. Expenditures for purposes of 494 this paragraph shall not include routine maintenance of roads. 495 (3)The tax authorized pursuant to paragraph (1)(a) shall 496 be levied using either of the following procedures: 497 (b)If no interlocal agreement or resolution is adopted 498 pursuant to subparagraph (a)1. or subparagraph (a)2., 499 municipalities representing more than 50 percent of the county 500 population may, prior to June 20, adopt uniform resolutions 501 approving the local option tax, establishing the duration of the 502 levy and the rate authorized in paragraph (1)(a), and setting 503 the date for a countywide referendum on whether to levy the tax. 504 A referendum to adopt, amend, or reenact a tax under this 505 subsection must shall be held only at a general election, as 506 defined in s. 97.021. A referendum to reenact an expiring tax 507 must be held at a general election occurring within the 48-month 508 period immediately preceding the effective date of the reenacted 509 surtax, and the referendum may appear on the ballot only once 510 within the 48-month period. The tax shall be levied and 511 collected countywide on January 1 following 30 days after voter 512 approval. 513 Section 8.Effective upon this act becoming a law, 514 paragraph (b) of subsection (1), subsection (3), paragraph (b) 515 of subsection (4), and paragraph (b) of subsection (6) of 516 section 196.081, Florida Statutes, are amended to read: 517 196.081Exemption for certain permanently and totally 518 disabled veterans and for surviving spouses of veterans; 519 exemption for surviving spouses of first responders who die in 520 the line of duty. 521 (1) 522 (b)If legal or beneficial title to property is acquired 523 between January 1 and November 1 of any year by a veteran or his 524 or her surviving spouse receiving an exemption under this 525 section on another property for that tax year, the veteran or 526 his or her surviving spouse is entitled to may receive a refund, 527 prorated as of the date of transfer, of the ad valorem taxes 528 paid for the newly acquired property if he or she applies for 529 and receives an exemption under this section for the newly 530 acquired property in the next tax year. If the property 531 appraiser finds that the applicant is entitled to an exemption 532 under this section for the newly acquired property, the property 533 appraiser shall immediately make such entries upon the tax rolls 534 of the county that are necessary to allow the prorated refund of 535 taxes for the previous tax year. 536 (3)If the totally and permanently disabled veteran 537 predeceases his or her spouse and if, upon the death of the 538 veteran, the spouse holds the legal or beneficial title to the 539 homestead and permanently resides thereon as specified in s. 540 196.031, the exemption from taxation carries over to the benefit 541 of the veterans spouse until such time as he or she remarries 542 or sells or otherwise disposes of the property. If the spouse 543 sells the property, the spouse may transfer an exemption not to 544 exceed the amount granted from the most recent ad valorem tax 545 roll may be transferred to his or her new residence, as long as 546 it is used as his or her primary residence and he or she does 547 not remarry. 548 (4)Any real estate that is owned and used as a homestead 549 by the surviving spouse of a veteran who died from service 550 connected causes while on active duty as a member of the United 551 States Armed Forces and for whom a letter from the United States 552 Government or United States Department of Veterans Affairs or 553 its predecessor has been issued certifying that the veteran who 554 died from service-connected causes while on active duty is 555 exempt from taxation if the veteran was a permanent resident of 556 this state on January 1 of the year in which the veteran died. 557 (b)The tax exemption carries over to the benefit of the 558 veterans surviving spouse as long as the spouse holds the legal 559 or beneficial title to the homestead, permanently resides 560 thereon as specified in s. 196.031, and does not remarry. If the 561 surviving spouse sells the property, the spouse may transfer an 562 exemption not to exceed the amount granted under the most recent 563 ad valorem tax roll may be transferred to his or her new 564 residence as long as it is used as his or her primary residence 565 and he or she does not remarry. 566 (6)Any real estate that is owned and used as a homestead 567 by the surviving spouse of a first responder who died in the 568 line of duty while employed by the state or any political 569 subdivision of the state, including authorities and special 570 districts, and for whom a letter from the state or appropriate 571 political subdivision of the state, or other authority or 572 special district, has been issued which legally recognizes and 573 certifies that the first responder died in the line of duty 574 while employed as a first responder is exempt from taxation if 575 the first responder and his or her surviving spouse were 576 permanent residents of this state on January 1 of the year in 577 which the first responder died. 578 (b)The tax exemption applies as long as the surviving 579 spouse holds the legal or beneficial title to the homestead, 580 permanently resides thereon as specified in s. 196.031, and does 581 not remarry. If the surviving spouse sells the property, the 582 spouse may transfer an exemption not to exceed the amount 583 granted under the most recent ad valorem tax roll may be 584 transferred to his or her new residence if it is used as his or 585 her primary residence and he or she does not remarry. 586 Section 9.The amendments made by section 8 of this act to 587 s. 196.081, Florida Statutes, are remedial and clarifying in 588 nature and do not provide a basis for an assessment of any tax 589 or create a right to a refund of any tax paid before the date 590 this act becomes a law. 591 Section 10.Paragraph (b) of subsection (1) and subsections 592 (4) and (6) of section 196.081, Florida Statutes, as amended by 593 this act, are amended to read: 594 196.081Exemption for certain permanently and totally 595 disabled veterans and for surviving spouses of veterans; 596 exemption for surviving spouses of first responders who die in 597 the line of duty. 598 (1) 599 (b)1.If legal or beneficial title to property is acquired 600 between January 1 and November 1 of any year by a veteran or his 601 or her surviving spouse receiving an exemption under this 602 section on another property for that tax year, the veteran or 603 his or her surviving spouse is entitled to a refund, prorated as 604 of the date of transfer, of the ad valorem taxes paid for the 605 newly acquired property if he or she applies for and receives an 606 exemption under this section for the newly acquired property in 607 the next tax year. If the property appraiser finds that the 608 applicant is entitled to an exemption under this section for the 609 newly acquired property, the property appraiser shall 610 immediately make such entries upon the tax rolls of the county 611 that are necessary to allow the prorated refund of taxes for the 612 previous tax year. 613 2.If legal or beneficial title to property is acquired 614 between January 1 and November 1 of any year by a veteran or his 615 or her surviving spouse who is not receiving an exemption under 616 this section on another property for that tax year, and as of 617 January 1 of that tax year, the veteran was honorably discharged 618 with a service-connected total and permanent disability and for 619 whom a letter from the United States Government or United States 620 Department of Veterans Affairs or its predecessor has been 621 issued certifying that the veteran is totally and permanently 622 disabled, the veteran or his or her surviving spouse may receive 623 a refund, prorated as of the date of transfer, of the ad valorem 624 taxes paid for the newly acquired property if he or she applies 625 for and receives an exemption under this section for the newly 626 acquired property in the next tax year. If the property 627 appraiser finds that the applicant is entitled to an exemption 628 under this section for the newly acquired property, the property 629 appraiser shall immediately make such entries upon the tax rolls 630 of the county that are necessary to allow the prorated refund of 631 taxes for the previous tax year. 632 (4)Any real estate that is owned and used as a homestead 633 by the surviving spouse of a veteran who died from service 634 connected causes while on active duty as a member of the United 635 States Armed Forces and for whom a letter from the United States 636 Government or United States Department of Veterans Affairs or 637 its predecessor has been issued certifying that the veteran who 638 died from service-connected causes while on active duty is 639 exempt from taxation if the veteran was a permanent resident of 640 this state on January 1 of the year in which the veteran died. 641 (a)The production of the letter by the surviving spouse 642 which attests to the veterans death while on active duty is 643 prima facie evidence that the surviving spouse is entitled to 644 the exemption. 645 (b)The tax exemption carries over to the benefit of the 646 veterans surviving spouse as long as the spouse holds the legal 647 or beneficial title to the homestead, permanently resides 648 thereon as specified in s. 196.031, and does not remarry. If the 649 surviving spouse sells the property, the spouse may transfer an 650 exemption not to exceed the amount granted under the most recent 651 ad valorem tax roll to his or her new residence as long as it is 652 used as his or her primary residence and he or she does not 653 remarry. 654 (6)Any real estate that is owned and used as a homestead 655 by the surviving spouse of a first responder who died in the 656 line of duty while employed by the Federal Government, the 657 state, or any political subdivision of the state, including 658 authorities and special districts, and for whom a letter from 659 the Federal Government, the state, or appropriate political 660 subdivision of the state, or other authority or special 661 district, has been issued which legally recognizes and certifies 662 that the first responder died in the line of duty while employed 663 as a first responder is exempt from taxation if the first 664 responder and his or her surviving spouse were permanent 665 residents of this state on January 1 of the year in which the 666 first responder died. 667 (a)The production of the letter by the surviving spouse 668 which attests to the first responders death in the line of duty 669 is prima facie evidence that the surviving spouse is entitled to 670 the exemption. 671 (b)The tax exemption applies as long as the surviving 672 spouse holds the legal or beneficial title to the homestead, 673 permanently resides thereon as specified in s. 196.031, and does 674 not remarry. If the surviving spouse sells the property, the 675 spouse may transfer an exemption not to exceed the amount 676 granted under the most recent ad valorem tax roll to his or her 677 new residence if it is used as his or her primary residence and 678 he or she does not remarry. 679 (c)As used in this subsection only, and not applicable to 680 the payment of benefits under s. 112.19 or s. 112.191, the term: 681 1.First responder means a federal law enforcement 682 officer as defined in s. 901.1505(1), a law enforcement officer 683 or correctional officer as defined in s. 943.10, a firefighter 684 as defined in s. 633.102, or an emergency medical technician or 685 paramedic as defined in s. 401.23 who is a full-time paid 686 employee, part-time paid employee, or unpaid volunteer. 687 2.In the line of duty means: 688 a.While engaging in law enforcement; 689 b.While performing an activity relating to fire 690 suppression and prevention; 691 c.While responding to a hazardous material emergency; 692 d.While performing rescue activity; 693 e.While providing emergency medical services; 694 f.While performing disaster relief activity; 695 g.While otherwise engaging in emergency response activity; 696 or 697 h.While engaging in a training exercise related to any of 698 the events or activities enumerated in this subparagraph if the 699 training has been authorized by the employing entity. 700 701 A heart attack or stroke that causes death or causes an injury 702 resulting in death must occur within 24 hours after an event or 703 activity enumerated in this subparagraph and must be directly 704 and proximately caused by the event or activity in order to be 705 considered as having occurred in the line of duty. 706 Section 11.The amendments made by section 10 of this act 707 to s. 196.081, Florida Statutes, first apply to the 2024 ad 708 valorem tax roll. 709 Section 12.Subsection (3) of section 196.196, Florida 710 Statutes, is amended, and subsection (6) is added to that 711 section, to read: 712 196.196Determining whether property is entitled to 713 charitable, religious, scientific, or literary exemption. 714 (3)Property owned by an exempt organization is used for a 715 religious purpose if the institution has taken affirmative steps 716 to prepare the property for use as a house of public worship. 717 The term affirmative steps means environmental or land use 718 permitting activities, creation of architectural plans or 719 schematic drawings, land clearing or site preparation, 720 construction or renovation activities, or other similar 721 activities that demonstrate a commitment of the property to a 722 religious use as a house of public worship. For purposes of this 723 section subsection, the term public worship means religious 724 worship services and those other activities that are incidental 725 to religious worship services, such as educational activities, 726 parking, recreation, partaking of meals, and fellowship. 727 (6)Property that is used as a parsonage, burial grounds, 728 or tomb and is owned by a house of public worship is used for a 729 religious purpose. 730 Section 13.The amendments made by this act to s. 196.196, 731 Florida Statutes, are remedial and clarifying in nature and do 732 not provide a basis for an assessment of any tax or create a 733 right to a refund of any tax paid before July 1, 2023. 734 Section 14.Section 196.198, Florida Statutes, is amended 735 to read: 736 196.198Educational property exemption.Educational 737 institutions within this state and their property used by them 738 or by any other exempt entity or educational institution 739 exclusively for educational purposes are exempt from taxation. 740 Sheltered workshops providing rehabilitation and retraining of 741 individuals who have disabilities and exempted by a certificate 742 under s. (d) of the federal Fair Labor Standards Act of 1938, as 743 amended, are declared wholly educational in purpose and are 744 exempt from certification, accreditation, and membership 745 requirements set forth in s. 196.012. Those portions of property 746 of college fraternities and sororities certified by the 747 president of the college or university to the appropriate 748 property appraiser as being essential to the educational process 749 are exempt from ad valorem taxation. The use of property by 750 public fairs and expositions chartered by chapter 616 is 751 presumed to be an educational use of such property and is exempt 752 from ad valorem taxation to the extent of such use. Property 753 used exclusively for educational purposes shall be deemed owned 754 by an educational institution if the entity owning 100 percent 755 of the educational institution is owned by the identical persons 756 who own the property, or if the entity owning 100 percent of the 757 educational institution and the entity owning the property are 758 owned by the identical natural persons, or if the educational 759 institution is a lessee that owns the leasehold interest in a 760 bona fide lease for a nominal amount per year having an original 761 term of 98 years or more. Land, buildings, and other 762 improvements to real property used exclusively for educational 763 purposes are deemed owned by an educational institution if the 764 educational institution that currently uses the land, buildings, 765 and other improvements for educational purposes received the 766 exemption under this section on the same property in any 10 767 consecutive prior years, and, under a lease, the educational 768 institution is responsible for any taxes owed and for ongoing 769 maintenance and operational expenses for the land, buildings, 770 and other improvements. For such leasehold properties, the 771 educational institution shall receive the full benefit of the 772 exemption. The owner of the property shall disclose to the 773 educational institution the full amount of the benefit derived 774 from the exemption and the method for ensuring that the 775 educational institution receives the benefit. Land, buildings, 776 and other improvements to real property used exclusively for 777 educational purposes shall be deemed owned by an educational 778 institution if the entity owning 100 percent of the land is a 779 nonprofit entity and the land is used, under a ground lease or 780 other contractual arrangement, by an educational institution 781 that owns the buildings and other improvements to the real 782 property, is a nonprofit entity under s. 501(c)(3) of the 783 Internal Revenue Code, and provides education limited to 784 students in prekindergarten through grade 8. Land, buildings, 785 and other improvements to real property used exclusively for 786 educational purposes are deemed owned by an educational 787 institution if the educational institution that currently uses 788 the land, buildings, and other improvements for educational 789 purposes is an educational institution described in s. 212.0602, 790 and, under a lease, the educational institution is responsible 791 for any taxes owed and for ongoing maintenance and operational 792 expenses for the land, buildings, and other improvements. For 793 such leasehold properties, the educational institution shall 794 receive the full benefit of the exemption. The owner of the 795 property shall disclose to the educational institution the full 796 amount of the benefit derived from the exemption and the method 797 for ensuring that the educational institution receives the 798 benefit. Notwithstanding ss. 196.195 and 196.196, property owned 799 by a house of public worship and used by an educational 800 institution for educational purposes limited to students in 801 preschool through grade 8 shall be exempt from ad valorem taxes. 802 If legal title to property is held by a governmental agency that 803 leases the property to a lessee, the property shall be deemed to 804 be owned by the governmental agency and used exclusively for 805 educational purposes if the governmental agency continues to use 806 such property exclusively for educational purposes pursuant to a 807 sublease or other contractual agreement with that lessee. If the 808 title to land is held by the trustee of an irrevocable inter 809 vivos trust and if the trust grantor owns 100 percent of the 810 entity that owns an educational institution that is using the 811 land exclusively for educational purposes, the land is deemed to 812 be property owned by the educational institution for purposes of 813 this exemption. Property owned by an educational institution 814 shall be deemed to be used for an educational purpose if the 815 institution has taken affirmative steps to prepare the property 816 for educational use. The term affirmative steps means 817 environmental or land use permitting activities, creation of 818 architectural plans or schematic drawings, land clearing or site 819 preparation, construction or renovation activities, or other 820 similar activities that demonstrate commitment of the property 821 to an educational use. 822 Section 15.Section 197.319, Florida Statutes, is amended 823 to read: 824 197.319Refund of taxes for residential improvements 825 rendered uninhabitable by a catastrophic event. 826 (1)As used in this section, the term: 827 (a)Catastrophic event means an event of misfortune or 828 calamity that renders one or more residential improvements 829 uninhabitable. The term It does not include an event caused, 830 directly or indirectly, by the property owner with the intent to 831 damage or destroy the residential improvement or an event that 832 results in a federal disaster area declaration or a state of 833 emergency declared pursuant to s. 252.36. 834 (b)Catastrophic event refund means the product arrived 835 at by multiplying the damage differential by the amount of 836 timely paid taxes that were initially levied in the year in 837 which the catastrophic event occurred. 838 (c)Damage differential means the product arrived at by 839 multiplying the percent change in value by a ratio, the 840 numerator of which is the number of days the residential 841 improvement was rendered uninhabitable in the year in which the 842 catastrophic event occurred, and the denominator of which is the 843 number of days in the year in which the catastrophic event 844 occurred 365. 845 (d)Percent change in value means the difference between 846 a residential parcels just value as of January 1 of the year in 847 which the catastrophic event occurred and its postcatastrophic 848 event just value, expressed as a percentage of the parcels just 849 value as of January 1 of the year in which the catastrophic 850 event occurred. 851 (e)Postcatastrophic event just value means the just 852 value of the residential parcel on January 1 of the year in 853 which a catastrophic event occurred, adjusted by subtracting 854 reduced to reflect the just value, as determined on January 1 of 855 the year in which the catastrophic event occurred, of the 856 residential parcel after the catastrophic event that rendered 857 the residential improvement that was rendered thereon 858 uninhabitable and before any subsequent repairs. For purposes of 859 this paragraph, a residential improvement that is uninhabitable 860 has no value attached to it. The catastrophic event refund is 861 determined only for purposes of calculating tax refunds for the 862 year or years in which the residential improvement is 863 uninhabitable as a result of the catastrophic event and does not 864 determine a parcels just value as of January 1 each year. 865 (f)Residential improvement means a residential dwelling 866 or house on real estate used and owned as a homestead as defined 867 in s. 196.012(13) or nonhomestead residential property as 868 defined in s. 193.1554(1). A residential improvement does not 869 include a structure that is not essential to the use and 870 occupancy of the residential dwelling or house, including, but 871 not limited to, a detached utility building, detached carport, 872 detached garage, bulkhead, fence, or swimming pool, and does not 873 include land. 874 (g)Uninhabitable means the loss of use and occupancy of 875 a residential improvement for the purpose for which it was 876 constructed resulting from damage to or destruction of, or from 877 a condition that compromises the structural integrity of, the 878 residential improvement which was caused by a catastrophic 879 event, as evidenced by documentation, including, but not limited 880 to, utility bills, insurance information, contractors 881 statements, building permit applications, or building inspection 882 certificates of occupancy. 883 (2)If a residential improvement is rendered uninhabitable 884 for at least 30 days due to a catastrophic event, taxes 885 originally levied and paid for the year in which the 886 catastrophic event occurred may be refunded in the following 887 manner: 888 (a)The property owner must file an application for refund 889 with the property appraiser on a form prescribed by the 890 department and furnished by the property appraiser: 891 1.If the residential improvement is restored to a 892 habitable condition before December 1 of the year in which the 893 catastrophic event occurred, no sooner than 30 days after the 894 residential improvement that was rendered uninhabitable has been 895 restored to a habitable condition; or 896 2.no later than March 1 of the year immediately following 897 the catastrophic event. The property appraiser may allow 898 applications to be filed electronically. 899 900 The application for refund must be made on a form prescribed by 901 the department and furnished by the property appraiser. The 902 property appraiser may request supporting documentation be 903 submitted along with the application, including, but not limited 904 to, utility bills, insurance information, contractors 905 statements, building permit applications, or building inspection 906 certificates of occupancy, for purposes of determining 907 conditions of uninhabitability and subsequent habitability 908 following any repairs. 909 (b)The application for refund must describe the 910 catastrophic event and identify the residential parcel upon 911 which the residential improvement was rendered uninhabitable by 912 a catastrophic event, the date on which the catastrophic event 913 occurred, and the number of days the residential improvement was 914 uninhabitable during the calendar year in which the catastrophic 915 event occurred. For purposes of determining uninhabitability, 916 the application must be accompanied by supporting documentation, 917 including, but not limited to, utility bills, insurance 918 information, contractors statements, building permit 919 applications, or building inspection certificates of occupancy. 920 (c)The application for refund must be verified under oath 921 and is subject to penalty of perjury. 922 (d)Upon receipt of an application for refund, The property 923 appraiser shall review must investigate the statements contained 924 in the application and to determine if the applicant is entitled 925 to a refund of taxes. No later than April 1 of the year 926 following the date on which the catastrophic event occurred, the 927 property appraiser must: 928 1.Notify the applicant if the property appraiser 929 determines that the applicant is not entitled to a refund. If 930 the property appraiser determines that the applicant is not 931 entitled to a refund, the applicant may file a petition with the 932 value adjustment board, pursuant to s. 194.011(3), requesting 933 that the refund be granted. The petition must be filed with the 934 value adjustment board on or before the 30th day following the 935 issuance of the notice by the property appraiser. 936 2.(e)If the property appraiser determines that the 937 applicant is entitled to a refund, the property appraiser must 938 Issue an official written statement to the tax collector if the 939 property appraiser determines that the applicant is entitled to 940 a refund within 30 days after the determination, but no later 941 than by April 1 of the year following the date on which the 942 catastrophic event occurred. The statement must provide, that 943 provides: 944 a.1.The just value of the residential improvement as 945 determined by the property appraiser on January 1 of the year in 946 which the catastrophic event for which the applicant is claiming 947 a refund occurred. 948 b.2.The number of days during the calendar year during 949 which the residential improvement was uninhabitable. 950 c.3.The postcatastrophic event just value of the 951 residential parcel as determined by the property appraiser. 952 d.4.The percent change in value applicable to the 953 residential parcel. 954 (3)Upon receipt of the written statement from the property 955 appraiser, the tax collector shall calculate the damage 956 differential pursuant to this section. 957 (a)If the property taxes have been paid for the year in 958 which the catastrophic event occurred, the tax collector must 959 and process a refund in an amount equal to the catastrophic 960 event refund. 961 (b)If the property taxes have not been paid for the year 962 in which the catastrophic event occurred, the tax collector must 963 process a refund in an amount equal to the catastrophic event 964 refund only upon receipt of timely payment of the property 965 taxes. 966 (4)Any person who is qualified to have his or her property 967 taxes refunded under this section subsection (2) but fails to 968 file an application by March 1 of the year immediately following 969 the year in which the catastrophic event occurred may file an 970 application for refund under this subsection and may file a 971 petition with the value adjustment board, pursuant to s. 972 194.011(3), requesting that a refund under this subsection be 973 granted. Such petition may be filed at any time during the 974 taxable year on or before the 25th day following the mailing of 975 the notice of proposed property taxes and non-ad valorem 976 assessments by the property appraiser as provided in s. 977 194.011(1). Upon reviewing the petition, if the person is 978 qualified to receive the refund under this section subsection 979 and demonstrates particular extenuating circumstances determined 980 by the property appraiser or the value adjustment board to 981 warrant granting a late application for refund, the property 982 appraiser or the value adjustment board may grant a refund. 983 (5)By September 1 of each year, the tax collector shall 984 notify: 985 (a)The department of the total reduction in taxes for all 986 properties that qualified for a refund pursuant to this section 987 for the year. 988 (b)The governing board of each affected local government 989 of the reduction in such local governments taxes that occurred 990 pursuant to this section. 991 (6)For purposes of this section, a residential improvement 992 that is uninhabitable has no value. 993 (7)The catastrophic event refund is determined only for 994 purposes of calculating tax refunds for the year in which the 995 residential improvement is uninhabitable as a result of the 996 catastrophic event and does not determine a parcels just value 997 as of January 1 any subsequent year. 998 (8)(6)This section does not affect the requirements of s. 999 197.333. 1000 Section 16.The amendments made by this act to s. 197.319, 1001 Florida Statutes, first apply to the 2024 ad valorem tax roll. 1002 Section 17.Subsection (2) of section 199.145, Florida 1003 Statutes, is amended to read: 1004 199.145Corrective mortgages; assignments; assumptions; 1005 refinancing. 1006 (2)(a)No additional nonrecurring tax shall be due upon the 1007 assignment by the obligee of a note, bond, or other obligation 1008 for the payment of money upon which a nonrecurring tax has 1009 previously been paid. 1010 (b)A note or mortgage for a federal small business loan 1011 program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1012 known as a 504 loan, which specifies the Small Business 1013 Administration as the obligee or mortgagee and increases the 1014 principal balance of a note or mortgage which is part of an 1015 interim loan for purposes of debenture guarantee funding upon 1016 which nonrecurring tax has previously been paid, is subject to 1017 additional tax only on the increase above the current principal 1018 balance. The obligor and mortgagor must be the same as on the 1019 prior note or mortgage and there may not be new or additional 1020 obligors or mortgagors. The prior note or the book and page 1021 number of the recorded interim mortgage must be referenced in 1022 the Small Business Administration note or mortgage. 1023 Section 18.Subsection (3) of section 201.08, Florida 1024 Statutes, is amended to read: 1025 201.08Tax on promissory or nonnegotiable notes, written 1026 obligations to pay money, or assignments of wages or other 1027 compensation; exception. 1028 (3)(a)No tax shall be required on promissory notes 1029 executed for students to receive financial aid from federal or 1030 state educational assistance programs, from loans guaranteed by 1031 the Federal Government or the state when federal regulations 1032 prohibit the assessment of such taxes against the borrower, or 1033 for any financial aid program administered by a state university 1034 or community college, and the holders of such promissory notes 1035 shall not lose any rights incident to the payment of such tax. 1036 (b)A note or mortgage for a federal small business loan 1037 program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1038 known as a 504 loan, which specifies the Small Business 1039 Administration as the obligee or mortgagee and increases the 1040 principal balance of a note or mortgage which is part of an 1041 interim loan for purposes of debenture guarantee funding upon 1042 which documentary stamp tax has previously been paid, is subject 1043 to additional tax only on the increase above the current 1044 principal balance. The obligor and mortgagor must be the same as 1045 on the prior note or mortgage and there may not be new or 1046 additional obligors or mortgagors. The prior note or the book 1047 and page number of the recorded interim mortgage must be 1048 referenced in the Small Business Administration note or 1049 mortgage. 1050 Section 19.Section 201.21, Florida Statutes, is amended to 1051 read: 1052 201.21Notes and other written obligations exempt under 1053 certain conditions. 1054 (1)There shall be exempt from all excise taxes imposed by 1055 this chapter all promissory notes, nonnegotiable notes, and 1056 other written obligations to pay money bearing date subsequent 1057 to July 1, 1955, hereinafter referred to as principal 1058 obligations, when the maker thereof shall pledge or deposit 1059 with the payee or holder thereof pursuant to any agreement 1060 commonly known as a wholesale warehouse mortgage agreement, as 1061 collateral security for the payment thereof, any collateral 1062 obligation or obligations, as hereinafter defined, provided all 1063 excise taxes imposed by this chapter upon or in respect to such 1064 collateral obligation or obligations shall have been paid. If 1065 the indebtedness evidenced by any such principal obligation 1066 shall be in excess of the indebtedness evidenced by such 1067 collateral obligation or obligations, the exemption provided by 1068 this subsection section shall not apply to the amount of such 1069 excess indebtedness; and, in such event, the excise taxes 1070 imposed by this chapter shall apply and be paid only in respect 1071 to such excess of indebtedness of such principal obligation. The 1072 term collateral obligation as used in this subsection section 1073 means any note, bond, or other written obligation to pay money 1074 secured by mortgage, deed of trust, or other lien upon real or 1075 personal property. The pledging of a specific collateral 1076 obligation to secure a specific principal obligation, if 1077 required under the terms of the agreement, shall not invalidate 1078 the exemption provided by this subsection section. The temporary 1079 removal of the document or documents representing one or more 1080 collateral obligations for a reasonable commercial purpose, for 1081 a period not exceeding 60 days, shall not invalidate the 1082 exemption provided by this subsection section. 1083 (2)There shall be exempt from all excise taxes imposed by 1084 this chapter all non-interest-bearing promissory notes, non 1085 interest-bearing nonnegotiable notes, or non-interest-bearing 1086 written obligations to pay money, or assignments of salaries, 1087 wages, or other compensation made, executed, delivered, sold, 1088 transferred, or assigned in the state, and for each renewal of 1089 the same, of $3,500 or less, when given by a customer to an 1090 alarm system contractor, as defined in s. 489.505, in connection 1091 with the sale of an alarm system, as defined in s. 489.505. 1092 Section 20.Subsections (1) and (5) of section 202.19, 1093 Florida Statutes, are amended, and paragraph (d) is added to 1094 subsection (2) of that section, to read: 1095 202.19Authorization to impose local communications 1096 services tax. 1097 (1)The governing authority of each county and municipality 1098 may, by ordinance, levy a local discretionary communications 1099 services tax as provided in this section. 1100 (2) 1101 (d)The local communications services tax rate in effect on 1102 January 1, 2023, may not be increased before January 1, 2026. 1103 (5)In addition to the communications services taxes 1104 authorized by subsection (1), a discretionary sales surtax that 1105 a county or school board has levied under s. 212.055 is imposed 1106 as a local communications services tax under this section, and 1107 the rate shall be determined in accordance with s. 202.20(3). 1108 However, any increase to the discretionary sales surtax levied 1109 under s. 212.055 on or after January 1, 2023, may not be added 1110 to the local communication services tax under this section 1111 before January 1, 2026. 1112 (a)Except as otherwise provided in this subsection, each 1113 such tax rate shall be applied, in addition to the other tax 1114 rates applied under this chapter, to communications services 1115 subject to tax under s. 202.12 which: 1116 1.Originate or terminate in this state; and 1117 2.Are charged to a service address in the county. 1118 (b)With respect to private communications services, the 1119 tax shall be on the sales price of such services provided within 1120 the county, which shall be determined in accordance with the 1121 following provisions: 1122 1.Any charge with respect to a channel termination point 1123 located within such county; 1124 2.Any charge for the use of a channel between two channel 1125 termination points located in such county; and 1126 3.Where channel termination points are located both within 1127 and outside of such county: 1128 a.If any segment between two such channel termination 1129 points is separately billed, 50 percent of such charge; and 1130 b.If any segment of the circuit is not separately billed, 1131 an amount equal to the total charge for such circuit multiplied 1132 by a fraction, the numerator of which is the number of channel 1133 termination points within such county and the denominator of 1134 which is the total number of channel termination points of the 1135 circuit. 1136 Section 21.Subsections (3) and (8) of section 206.9952, 1137 Florida Statutes, are amended to read: 1138 206.9952Application for license as a natural gas fuel 1139 retailer. 1140 (3)(a)Any person who acts as a natural gas retailer and 1141 does not hold a valid natural gas fuel retailer license shall 1142 pay a penalty of $200 for each month of operation without a 1143 license. This paragraph expires December 31, 2025 2023. 1144 (b)Effective January 1, 2026 2024, any person who acts as 1145 a natural gas fuel retailer and does not hold a valid natural 1146 gas fuel retailer license shall pay a penalty of 25 percent of 1147 the tax assessed on the total purchases made during the 1148 unlicensed period. 1149 (8)With the exception of a state or federal agency or a 1150 political subdivision licensed under this chapter, each person, 1151 as defined in this part, who operates as a natural gas fuel 1152 retailer shall report monthly to the department and pay a tax on 1153 all natural gas fuel purchases beginning January 1, 2026 2024. 1154 Section 22.Subsection (2) of section 206.9955, Florida 1155 Statutes, is amended to read: 1156 206.9955Levy of natural gas fuel tax. 1157 (2)Effective January 1, 2026 2024, the following taxes 1158 shall be imposed: 1159 (a)An excise tax of 4 cents upon each motor fuel 1160 equivalent gallon of natural gas fuel. 1161 (b)An additional tax of 1 cent upon each motor fuel 1162 equivalent gallon of natural gas fuel, which is designated as 1163 the ninth-cent fuel tax. 1164 (c)An additional tax of 1 cent on each motor fuel 1165 equivalent gallon of natural gas fuel by each county, which is 1166 designated as the local option fuel tax. 1167 (d)An additional tax on each motor fuel equivalent gallon 1168 of natural gas fuel, which is designated as the State 1169 Comprehensive Enhanced Transportation System Tax, at a rate 1170 determined pursuant to this paragraph. Before January 1, 2026 1171 2024, and each year thereafter, the department shall determine 1172 the tax rate applicable to the sale of natural gas fuel for the 1173 following 12-month period beginning January 1, rounded to the 1174 nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 1175 per gallon by the percentage change in the average of the 1176 Consumer Price Index issued by the United States Department of 1177 Labor for the most recent 12-month period ending September 30, 1178 compared to the base year average, which is the average for the 1179 12-month period ending September 30, 2013. 1180 (e)1.An additional tax is imposed on each motor fuel 1181 equivalent gallon of natural gas fuel for the privilege of 1182 selling natural gas fuel. Before January 1, 2026 2024, and each 1183 year thereafter, the department shall determine the tax rate 1184 applicable to the sale of natural gas fuel, rounded to the 1185 nearest tenth of a cent, for the following 12-month period 1186 beginning January 1, by adjusting the tax rate of 9.2 cents per 1187 gallon by the percentage change in the average of the Consumer 1188 Price Index issued by the United States Department of Labor for 1189 the most recent 12-month period ending September 30, compared to 1190 the base year average, which is the average for the 12-month 1191 period ending September 30, 2013. 1192 2.The department is authorized to adopt rules and publish 1193 forms to administer this paragraph. 1194 Section 23.Subsection (1) of section 206.996, Florida 1195 Statutes, is amended to read: 1196 206.996Monthly reports by natural gas fuel retailers; 1197 deductions. 1198 (1)For the purpose of determining the amount of taxes 1199 imposed by s. 206.9955, each natural gas fuel retailer shall 1200 file beginning with February 2026 2024, and each month 1201 thereafter, no later than the 20th day of each month, monthly 1202 reports electronically with the department showing information 1203 on inventory, purchases, nontaxable disposals, taxable uses, and 1204 taxable sales in gallons of natural gas fuel for the preceding 1205 month. However, if the 20th day of the month falls on a 1206 Saturday, Sunday, or federal or state legal holiday, a return 1207 must be accepted if it is electronically filed on the next 1208 succeeding business day. The reports must include, or be 1209 verified by, a written declaration stating that such report is 1210 made under the penalties of perjury. The natural gas fuel 1211 retailer shall deduct from the amount of taxes shown by the 1212 report to be payable an amount equivalent to 0.67 percent of the 1213 taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 1214 which deduction is allowed to the natural gas fuel retailer to 1215 compensate it for services rendered and expenses incurred in 1216 complying with the requirements of this part. This allowance is 1217 not deductible unless payment of applicable taxes is made on or 1218 before the 20th day of the month. This subsection may not be 1219 construed as authorizing a deduction from the constitutional 1220 fuel tax or the fuel sales tax. 1221 Section 24.Paragraph (w) is added to subsection (5) and 1222 paragraphs (qqq), (rrr), (sss), and (ttt) are added to 1223 subsection (7) of section 212.08, Florida Statutes, as amended 1224 by chapter 2023-17, Laws of Florida, to read: 1225 212.08Sales, rental, use, consumption, distribution, and 1226 storage tax; specified exemptions.The sale at retail, the 1227 rental, the use, the consumption, the distribution, and the 1228 storage to be used or consumed in this state of the following 1229 are hereby specifically exempt from the tax imposed by this 1230 chapter. 1231 (5)EXEMPTIONS; ACCOUNT OF USE. 1232 (w)Renewable natural gas machinery and equipment. 1233 1.As used in this paragraph, the term renewable natural 1234 gas means anaerobically generated biogas, landfill gas, or 1235 wastewater treatment gas refined to a methane content of 90 1236 percent or greater, which may be used as transportation fuel or 1237 for electric generation or is of a quality capable of being 1238 injected into a natural gas pipeline. For purposes of this 1239 paragraph, any reference to natural gas includes renewable 1240 natural gas. 1241 2.The purchase of machinery and equipment that is 1242 primarily used in the production, storage, transportation, 1243 compression, or blending of renewable natural gas and that is 1244 used at a fixed location is exempt from the tax imposed by this 1245 chapter. 1246 3.Purchasers of machinery and equipment qualifying for the 1247 exemption provided in this paragraph must furnish the vendor 1248 with an affidavit stating that the item or items to be exempted 1249 are for the use designated herein. Purchasers with self-accrual 1250 authority pursuant to s. 212.183 are not required to provide 1251 this affidavit, but shall maintain all documentation necessary 1252 to prove the exempt status of purchases. 1253 4.A person furnishing a false affidavit to the vendor for 1254 the purpose of evading payment of the tax imposed under this 1255 chapter is subject to the penalty set forth in s. 212.085 and as 1256 otherwise provided by law. 1257 5.The department may adopt rules to administer this 1258 paragraph. 1259 (7)MISCELLANEOUS EXEMPTIONS.Exemptions provided to any 1260 entity by this chapter do not inure to any transaction that is 1261 otherwise taxable under this chapter when payment is made by a 1262 representative or employee of the entity by any means, 1263 including, but not limited to, cash, check, or credit card, even 1264 when that representative or employee is subsequently reimbursed 1265 by the entity. In addition, exemptions provided to any entity by 1266 this subsection do not inure to any transaction that is 1267 otherwise taxable under this chapter unless the entity has 1268 obtained a sales tax exemption certificate from the department 1269 or the entity obtains or provides other documentation as 1270 required by the department. Eligible purchases or leases made 1271 with such a certificate must be in strict compliance with this 1272 subsection and departmental rules, and any person who makes an 1273 exempt purchase with a certificate that is not in strict 1274 compliance with this subsection and the rules is liable for and 1275 shall pay the tax. The department may adopt rules to administer 1276 this subsection. 1277 (qqq)Baby and toddler products.Also exempt from the tax 1278 imposed by this chapter are: 1279 1.Baby cribs, including baby playpens and baby play yards; 1280 2.Baby strollers; 1281 3.Baby safety gates; 1282 4.Baby monitors; 1283 5.Child safety cabinet locks and latches and electrical 1284 socket covers; 1285 6.Bicycle child carrier seats and trailers designed for 1286 carrying young children, including any adaptors and accessories 1287 for these seats and trailers; 1288 7.Baby exercisers, jumpers, bouncer seats and swings; 1289 8.Breast pumps, bottle sterilizers, baby bottles and 1290 nipples, pacifiers, and teething rings; 1291 9.Baby wipes; 1292 10.Changing tables and changing pads; 1293 11.Childrens diapers, including single-use diapers, 1294 reusable diapers, and reusable diaper inserts; and 1295 12.Baby and toddler clothing, apparel, and shoes, 1296 primarily intended for and marketed for children age 5 or 1297 younger. Baby and toddler clothing size 5T and smaller and baby 1298 and toddler shoes size 13T and smaller are presumed to be 1299 primarily intended for and marketed for children age 5 or 1300 younger. 1301 (rrr)Diapers and incontinence products.The sale for human 1302 use of diapers, incontinence undergarments, incontinence pads, 1303 or incontinence liners is exempt from the tax imposed by this 1304 chapter. 1305 (sss)Oral hygiene products. 1306 1.Also exempt from the tax imposed by this chapter are 1307 oral hygiene products. 1308 2.As used in this paragraph, the term oral hygiene 1309 products means electric and manual toothbrushes, toothpaste, 1310 dental floss, dental picks, oral irrigators, and mouthwash. 1311 (ttt)Firearm safety devices.The sale of the following are 1312 exempt from the tax imposed by this chapter: 1313 1.A firearm safe, firearm lockbox, firearm case, or other 1314 device that is designed to be used to store a firearm and that 1315 is designed to be unlocked only by means of a key, a 1316 combination, or other similar means. 1317 2.A firearm trigger lock or firearm cable lock that, when 1318 installed on a firearm, is designed to prevent the firearm from 1319 being operated without first deactivating the device and that is 1320 designed to be unlocked only by means of a key, a combination, 1321 or other similar means. 1322 Section 25.Paragraph (a) of subsection (1) of section 1323 212.12, Florida Statutes, is amended to read: 1324 212.12Dealers credit for collecting tax; penalties for 1325 noncompliance; powers of Department of Revenue in dealing with 1326 delinquents; rounding; records required. 1327 (1)(a)Notwithstanding any other law and for the purpose of 1328 compensating persons granting licenses for and the lessors of 1329 real and personal property taxed hereunder, for the purpose of 1330 compensating dealers in tangible personal property, for the 1331 purpose of compensating dealers providing communication services 1332 and taxable services, for the purpose of compensating owners of 1333 places where admissions are collected, and for the purpose of 1334 compensating remitters of any taxes or fees reported on the same 1335 documents utilized for the sales and use tax, as compensation 1336 for the keeping of prescribed records, filing timely tax 1337 returns, and the proper accounting and remitting of taxes by 1338 them, such seller, person, lessor, dealer, owner, and remitter 1339 who files the return required pursuant to s. 212.11 only by 1340 electronic means and who pays the amount due on such return only 1341 by electronic means shall be allowed $45 2.5 percent of the 1342 amount of the tax due, accounted for, and remitted to the 1343 department in the form of a deduction. However, If the amount of 1344 the tax due and remitted to the department by electronic means 1345 for the reporting period is less than $45, the allowance is 1346 limited to the amount of tax due exceeds $1,200, an allowance is 1347 not allowed for all amounts in excess of $1,200. For purposes of 1348 this paragraph, the term electronic means has the same meaning 1349 as provided in s. 213.755(2)(c). 1350 Section 26.Paragraph (d) of subsection (6) of section 1351 212.20, Florida Statutes, is amended to read: 1352 212.20Funds collected, disposition; additional powers of 1353 department; operational expense; refund of taxes adjudicated 1354 unconstitutionally collected. 1355 (6)Distribution of all proceeds under this chapter and ss. 1356 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 1357 (d)The proceeds of all other taxes and fees imposed 1358 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 1359 and (2)(b) shall be distributed as follows: 1360 1.In any fiscal year, the greater of $500 million, minus 1361 an amount equal to 4.6 percent of the proceeds of the taxes 1362 collected pursuant to chapter 201, or 5.2 percent of all other 1363 taxes and fees imposed pursuant to this chapter or remitted 1364 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 1365 monthly installments into the General Revenue Fund. 1366 2.After the distribution under subparagraph 1., 8.9744 1367 percent of the amount remitted by a sales tax dealer located 1368 within a participating county pursuant to s. 218.61 shall be 1369 transferred into the Local Government Half-cent Sales Tax 1370 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 1371 transferred shall be reduced by 0.1 percent, and the department 1372 shall distribute this amount to the Public Employees Relations 1373 Commission Trust Fund less $5,000 each month, which shall be 1374 added to the amount calculated in subparagraph 3. and 1375 distributed accordingly. 1376 3.After the distribution under subparagraphs 1. and 2., 1377 0.0966 percent shall be transferred to the Local Government 1378 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 1379 to s. 218.65. 1380 4.After the distributions under subparagraphs 1., 2., and 1381 3., 2.0810 percent of the available proceeds shall be 1382 transferred monthly to the Revenue Sharing Trust Fund for 1383 Counties pursuant to s. 218.215. 1384 5.After the distributions under subparagraphs 1., 2., and 1385 3., 1.3653 percent of the available proceeds shall be 1386 transferred monthly to the Revenue Sharing Trust Fund for 1387 Municipalities pursuant to s. 218.215. If the total revenue to 1388 be distributed pursuant to this subparagraph is at least as 1389 great as the amount due from the Revenue Sharing Trust Fund for 1390 Municipalities and the former Municipal Financial Assistance 1391 Trust Fund in state fiscal year 1999-2000, no municipality shall 1392 receive less than the amount due from the Revenue Sharing Trust 1393 Fund for Municipalities and the former Municipal Financial 1394 Assistance Trust Fund in state fiscal year 1999-2000. If the 1395 total proceeds to be distributed are less than the amount 1396 received in combination from the Revenue Sharing Trust Fund for 1397 Municipalities and the former Municipal Financial Assistance 1398 Trust Fund in state fiscal year 1999-2000, each municipality 1399 shall receive an amount proportionate to the amount it was due 1400 in state fiscal year 1999-2000. 1401 6.Of the remaining proceeds: 1402 a.In each fiscal year, the sum of $29,915,500 shall be 1403 divided into as many equal parts as there are counties in the 1404 state, and one part shall be distributed to each county. The 1405 distribution among the several counties must begin each fiscal 1406 year on or before January 5th and continue monthly for a total 1407 of 4 months. If a local or special law required that any moneys 1408 accruing to a county in fiscal year 1999-2000 under the then 1409 existing provisions of s. 550.135 be paid directly to the 1410 district school board, special district, or a municipal 1411 government, such payment must continue until the local or 1412 special law is amended or repealed. The state covenants with 1413 holders of bonds or other instruments of indebtedness issued by 1414 local governments, special districts, or district school boards 1415 before July 1, 2000, that it is not the intent of this 1416 subparagraph to adversely affect the rights of those holders or 1417 relieve local governments, special districts, or district school 1418 boards of the duty to meet their obligations as a result of 1419 previous pledges or assignments or trusts entered into which 1420 obligated funds received from the distribution to county 1421 governments under then-existing s. 550.135. This distribution 1422 specifically is in lieu of funds distributed under s. 550.135 1423 before July 1, 2000. 1424 b.The department shall distribute $166,667 monthly to each 1425 applicant certified as a facility for a new or retained 1426 professional sports franchise pursuant to s. 288.1162. Up to 1427 $41,667 shall be distributed monthly by the department to each 1428 certified applicant as defined in s. 288.11621 for a facility 1429 for a spring training franchise. However, not more than $416,670 1430 may be distributed monthly in the aggregate to all certified 1431 applicants for facilities for spring training franchises. 1432 Distributions begin 60 days after such certification and 1433 continue for not more than 30 years, except as otherwise 1434 provided in s. 288.11621. A certified applicant identified in 1435 this sub-subparagraph may not receive more in distributions than 1436 expended by the applicant for the public purposes provided in s. 1437 288.1162(5) or s. 288.11621(3). 1438 c.Beginning 30 days after notice by the Department of 1439 Economic Opportunity to the Department of Revenue that an 1440 applicant has been certified as the professional golf hall of 1441 fame pursuant to s. 288.1168 and is open to the public, $166,667 1442 shall be distributed monthly, for up to 300 months, to the 1443 applicant. 1444 d.Beginning 30 days after notice by the Department of 1445 Economic Opportunity to the Department of Revenue that the 1446 applicant has been certified as the International Game Fish 1447 Association World Center facility pursuant to s. 288.1169, and 1448 the facility is open to the public, $83,333 shall be distributed 1449 monthly, for up to 168 months, to the applicant. This 1450 distribution is subject to reduction pursuant to s. 288.1169. 1451 e.The department shall distribute up to $83,333 monthly to 1452 each certified applicant as defined in s. 288.11631 for a 1453 facility used by a single spring training franchise, or up to 1454 $166,667 monthly to each certified applicant as defined in s. 1455 288.11631 for a facility used by more than one spring training 1456 franchise. Monthly distributions begin 60 days after such 1457 certification or July 1, 2016, whichever is later, and continue 1458 for not more than 20 years to each certified applicant as 1459 defined in s. 288.11631 for a facility used by a single spring 1460 training franchise or not more than 25 years to each certified 1461 applicant as defined in s. 288.11631 for a facility used by more 1462 than one spring training franchise. A certified applicant 1463 identified in this sub-subparagraph may not receive more in 1464 distributions than expended by the applicant for the public 1465 purposes provided in s. 288.11631(3). 1466 f.The department shall distribute $15,333 monthly to the 1467 State Transportation Trust Fund. 1468 g.(I)On or before July 25, 2021, August 25, 2021, and 1469 September 25, 2021, the department shall distribute $324,533,334 1470 in each of those months to the Unemployment Compensation Trust 1471 Fund, less an adjustment for refunds issued from the General 1472 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 1473 distribution. The adjustments made by the department to the 1474 total distributions shall be equal to the total refunds made 1475 pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 1476 subtracted from any single distribution exceeds the 1477 distribution, the department may not make that distribution and 1478 must subtract the remaining balance from the next distribution. 1479 (II)Beginning July 2022, and on or before the 25th day of 1480 each month, the department shall distribute $90 million monthly 1481 to the Unemployment Compensation Trust Fund. 1482 (III)If the ending balance of the Unemployment 1483 Compensation Trust Fund exceeds $4,071,519,600 on the last day 1484 of any month, as determined from United States Department of the 1485 Treasury data, the Office of Economic and Demographic Research 1486 shall certify to the department that the ending balance of the 1487 trust fund exceeds such amount. 1488 (IV)This sub-subparagraph is repealed, and the department 1489 shall end monthly distributions under sub-sub-subparagraph (II), 1490 on the date the department receives certification under sub-sub 1491 subparagraph (III). 1492 h.The department shall distribute $27.5 million to the 1493 Florida Agricultural Promotional Campaign Trust Fund under s. 1494 571.26, for further distribution in accordance with s. 571.265. 1495 This sub-subparagraph is repealed July 1, 2025. 1496 7.All other proceeds must remain in the General Revenue 1497 Fund. 1498 Section 27.Section 550.09516, Florida Statutes, is created 1499 to read: 1500 550.09516Credit for eligible permitholders conducting 1501 thoroughbred racing. 1502 (1)Beginning July 1, 2023, each permitholder authorized to 1503 conduct pari-mutuel wagering meets of thoroughbred racing under 1504 this chapter is eligible for a credit equal to the amount paid 1505 by the permitholder in the prior state fiscal year to the 1506 federal Horseracing Integrity and Safety Authority, inclusive of 1507 any applicable true-up calculations or credits made, granted, or 1508 applied to the assessment imposed on the permitholder or the 1509 state by such authority, for covered horse racing in the state, 1510 pursuant to the Horseracing Integrity and Safety Act of 2020 as 1511 set forth in the Consolidated Appropriations Act, 2021, Pub. L. 1512 No. 116-260. 1513 (2)The commission shall require sufficient documentation 1514 to substantiate the amounts paid by an eligible permitholder to 1515 qualify for the tax credit under this section. 1516 (3)Beginning July 1, 2023, and each July 1 thereafter, 1517 each permitholder granted a credit pursuant to this section may 1518 apply the credit to the taxes and fees due under ss. 550.0951, 1519 550.09515, and 550.3551(3), less any credit received by the 1520 permitholder under s. 550.09515(6), and less the amount of state 1521 taxes that would otherwise be due to the state for the conduct 1522 of charity day performances under s. 550.0351(4). The unused 1523 portion of the credit may be carried forward and applied each 1524 month as taxes and fees become due. Any unused credit remaining 1525 at the end of a fiscal year expires and may not be used. 1526 (4)The commission may adopt rules to implement this 1527 section. 1528 Section 28.Section 571.26, Florida Statutes, is amended to 1529 read: 1530 571.26Florida Agricultural Promotional Campaign Trust 1531 Fund.There is hereby created the Florida Agricultural 1532 Promotional Campaign Trust Fund within the Department of 1533 Agriculture and Consumer Services to receive all moneys related 1534 to the Florida Agricultural Promotional Campaign. Moneys 1535 deposited in the trust fund shall be appropriated for the sole 1536 purpose of implementing the Florida Agricultural Promotional 1537 Campaign, except for money deposited in the trust fund pursuant 1538 to s. 212.20(6)(d)6.h., which shall be held separately and used 1539 solely for the purposes identified in s. 571.265. 1540 Section 29.The amendments made by this act to s. 571.26, 1541 Florida Statutes, expire on July 1, 2025, and the text of that 1542 section shall revert to that in existence on June 30, 2023, 1543 except that any amendments to such text enacted other than by 1544 this act must be preserved and continue to operate to the extent 1545 such amendments are not dependent upon the portions of the text 1546 which expire pursuant to this section. 1547 Section 30.Section 571.265, Florida Statutes, is created 1548 to read: 1549 571.265Promotion of Florida thoroughbred breeding and of 1550 thoroughbred racing at Florida thoroughbred tracks; distribution 1551 of funds. 1552 (1)For purposes of this section, the term: 1553 (a)Association means the Florida Thoroughbred Breeders 1554 Association, Inc. 1555 (b)Permitholder has the same meaning as in s. 1556 550.002(23). 1557 (2)Funds deposited into the Florida Agricultural 1558 Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.h. 1559 shall be used by the department to encourage the agricultural 1560 activity of breeding thoroughbred racehorses in this state and 1561 to enhance thoroughbred racing conducted at thoroughbred tracks 1562 in this state as provided in this section. If the funds made 1563 available under this section are not fully used in any one 1564 fiscal year, any unused amounts shall be carried forward in the 1565 trust fund into future fiscal years and made available for 1566 distribution as provided in this section. 1567 (3)The department shall distribute the funds made 1568 available under this section as follows: 1569 (a)Five million dollars shall be distributed to the 1570 association to be used for the following: 1571 1.Purses or purse supplements for Florida-bred or Florida 1572 sired horses registered with the association that participate in 1573 Florida thoroughbred races. 1574 2.Awards to breeders of Florida-bred horses registered 1575 with the association that win, place, or show in Florida 1576 thoroughbred races. 1577 3.Awards to owners of stallions who sired Florida-bred 1578 horses registered with the association that win Florida 1579 thoroughbred stakes races, if the stallions are registered with 1580 the association as Florida stallions standing in this state. 1581 4.Other racing incentives connected to Florida-bred or 1582 Florida-sired horses registered with the association that 1583 participate in thoroughbred races in Florida. 1584 5.Awards administration. 1585 6.Promotion of the Florida thoroughbred breeding industry. 1586 (b)Five million dollars shall be distributed to Tampa Bay 1587 Downs, Inc., to be used as purses in thoroughbred races 1588 conducted at its pari-mutuel facilities and for the maintenance 1589 and operation of that facility, pursuant to an agreement with 1590 its local majority horsemens group. 1591 (c)Fifteen million dollars shall be distributed to 1592 Gulfstream Park Racing Association, Inc., to be used as purses 1593 in thoroughbred races conducted at its pari-mutuel facility and 1594 for the maintenance and operation of its facilities, pursuant to 1595 an agreement with the Florida Horsemens Benevolent and 1596 Protective Association, Inc. 1597 (d)Two and one-half million dollars shall be distributed 1598 as follows: 1599 1.Two million dollars to Gulfstream Park Racing 1600 Association, Inc., to be used as purses and purse supplements 1601 for Florida-bred or Florida-sired horses registered with the 1602 association that participate in thoroughbred races at the 1603 permitholders pari-mutuel facility, pursuant to a written 1604 agreement filed with the department establishing the rates, 1605 procedures, and eligibility requirements entered into by the 1606 permitholder, the association, and the Florida Horsemens 1607 Benevolent and Protective Association, Inc. 1608 2.Five hundred thousand dollars to Tampa Bay Downs, Inc., 1609 to be used as purses and purse supplements for Florida-bred or 1610 Florida-sired horses registered with the association that 1611 participate in thoroughbred races at the permitholders pari 1612 mutuel facility, pursuant to a written agreement filed with the 1613 department establishing the rates, procedures, and eligibility 1614 requirements entered into by the permitholder, the association, 1615 and the local majority horsemens group at the permitholders 1616 pari-mutuel facility. 1617 (4)On or before the first day of the August following each 1618 fiscal year in which a recipient under this section received or 1619 used funds pursuant to this section, each such recipient must 1620 submit a report to the department detailing how all funds were 1621 used in the prior fiscal year. 1622 (5)This section is repealed July 1, 2025, unless reviewed 1623 and saved from repeal by the Legislature. 1624 Section 31.Paragraph (o) of subsection (8) of section 1625 213.053, Florida Statutes, is amended, and subsection (24) is 1626 added to that section, to read: 1627 213.053Confidentiality and information sharing. 1628 (8)Notwithstanding any other provision of this section, 1629 the department may provide: 1630 (o)Information relative to ss. 220.1845, 220.199, and 1631 376.30781 to the Department of Environmental Protection in the 1632 conduct of its official business. 1633 1634 Disclosure of information under this subsection shall be 1635 pursuant to a written agreement between the executive director 1636 and the agency. Such agencies, governmental or nongovernmental, 1637 shall be bound by the same requirements of confidentiality as 1638 the Department of Revenue. Breach of confidentiality is a 1639 misdemeanor of the first degree, punishable as provided by s. 1640 775.082 or s. 775.083. 1641 (24)The department may make available to the Division of 1642 Historical Resources of the Department of State and the 1643 Secretary of the United States Department of the Interior or his 1644 or her delegate, exclusively for official purposes, information 1645 for the purposes of administering the Main Street Historic 1646 Tourism and Revitalization Act pursuant to s. 220.197. 1647 Section 32.Section 220.199, Florida Statutes, is created 1648 to read: 1649 220.199Residential graywater system tax credit. 1650 (1)For purposes of this section, the term: 1651 (a)Developer has the same meaning as in s. 380.031(2). 1652 (b)Graywater has the same meaning as in s. 1653 381.0065(2)(f). 1654 (2)For taxable years beginning on or after January 1, 1655 2024, a developer or homebuilder is eligible to receive a credit 1656 against the tax imposed by this chapter in an amount up to 50 1657 percent of the cost of each NSF/ANSI 350 Class R certified 1658 noncommercial, residential graywater system purchased during the 1659 taxable year. The tax credit may not exceed $4,200 for each 1660 system purchased. 1661 (3)To claim a credit under this section, a developer or 1662 homebuilder must submit an application to the Department of 1663 Environmental Protection which includes documentation showing 1664 that the developer or homebuilder has purchased for use in this 1665 state a graywater system meeting the requirements of subsection 1666 (2) and that the graywater system meets the functionality 1667 assurances provided in s. 403.892(3)(c). The Department of 1668 Environmental Protection shall make a determination on the 1669 eligibility of the applicant for the credit sought and shall 1670 certify the determination to the applicant and the Department of 1671 Revenue within 60 days after receipt of a completed application. 1672 The taxpayer must attach the certification from the Department 1673 of Environmental Protection to the tax return on which the 1674 credit is claimed. 1675 (4)Any unused tax credit authorized under this section may 1676 be carried forward and claimed by the taxpayer for up to 2 1677 taxable years. 1678 (5)The Department of Revenue shall adopt rules to 1679 administer this section, including, but not limited to, rules 1680 prescribing forms for a credit and any evidence needed to 1681 substantiate a claim for a credit under this section. 1682 (6)The Department of Environmental Protection shall adopt 1683 rules to administer this section, including, but not limited to, 1684 rules relating to application forms for credit approval and 1685 certification and the application and certification procedures, 1686 guidelines, and requirements necessary to administer this 1687 section. 1688 Section 33.Subsection (8) of section 220.02, Florida 1689 Statutes, is amended to read: 1690 220.02Legislative intent. 1691 (8)It is the intent of the Legislature that credits 1692 against either the corporate income tax or the franchise tax be 1693 applied in the following order: those enumerated in s. 631.828, 1694 those enumerated in s. 220.191, those enumerated in s. 220.181, 1695 those enumerated in s. 220.183, those enumerated in s. 220.182, 1696 those enumerated in s. 220.1895, those enumerated in s. 220.195, 1697 those enumerated in s. 220.184, those enumerated in s. 220.186, 1698 those enumerated in s. 220.1845, those enumerated in s. 220.19, 1699 those enumerated in s. 220.185, those enumerated in s. 220.1875, 1700 those enumerated in s. 220.1876, those enumerated in s. 1701 220.1877, those enumerated in s. 220.193, those enumerated in s. 1702 288.9916, those enumerated in s. 220.1899, those enumerated in 1703 s. 220.194, those enumerated in s. 220.196, those enumerated in 1704 s. 220.198, and those enumerated in s. 220.1915, those 1705 enumerated in s. 220.199, and those enumerated in s. 220.197. 1706 Section 34.Paragraph (a) of subsection (1) of section 1707 220.13, Florida Statutes, is amended to read: 1708 220.13Adjusted federal income defined. 1709 (1)The term adjusted federal income means an amount 1710 equal to the taxpayers taxable income as defined in subsection 1711 (2), or such taxable income of more than one taxpayer as 1712 provided in s. 220.131, for the taxable year, adjusted as 1713 follows: 1714 (a)Additions.There shall be added to such taxable income: 1715 1.a.The amount of any tax upon or measured by income, 1716 excluding taxes based on gross receipts or revenues, paid or 1717 accrued as a liability to the District of Columbia or any state 1718 of the United States which is deductible from gross income in 1719 the computation of taxable income for the taxable year. 1720 b.Notwithstanding sub-subparagraph a., if a credit taken 1721 under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1722 taxable income in a previous taxable year under subparagraph 11. 1723 and is taken as a deduction for federal tax purposes in the 1724 current taxable year, the amount of the deduction allowed shall 1725 not be added to taxable income in the current year. The 1726 exception in this sub-subparagraph is intended to ensure that 1727 the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1728 added in the applicable taxable year and does not result in a 1729 duplicate addition in a subsequent year. 1730 2.The amount of interest which is excluded from taxable 1731 income under s. 103(a) of the Internal Revenue Code or any other 1732 federal law, less the associated expenses disallowed in the 1733 computation of taxable income under s. 265 of the Internal 1734 Revenue Code or any other law, excluding 60 percent of any 1735 amounts included in alternative minimum taxable income, as 1736 defined in s. 55(b)(2) of the Internal Revenue Code, if the 1737 taxpayer pays tax under s. 220.11(3). 1738 3.In the case of a regulated investment company or real 1739 estate investment trust, an amount equal to the excess of the 1740 net long-term capital gain for the taxable year over the amount 1741 of the capital gain dividends attributable to the taxable year. 1742 4.That portion of the wages or salaries paid or incurred 1743 for the taxable year which is equal to the amount of the credit 1744 allowable for the taxable year under s. 220.181. This 1745 subparagraph shall expire on the date specified in s. 290.016 1746 for the expiration of the Florida Enterprise Zone Act. 1747 5.That portion of the ad valorem school taxes paid or 1748 incurred for the taxable year which is equal to the amount of 1749 the credit allowable for the taxable year under s. 220.182. This 1750 subparagraph shall expire on the date specified in s. 290.016 1751 for the expiration of the Florida Enterprise Zone Act. 1752 6.The amount taken as a credit under s. 220.195 which is 1753 deductible from gross income in the computation of taxable 1754 income for the taxable year. 1755 7.That portion of assessments to fund a guaranty 1756 association incurred for the taxable year which is equal to the 1757 amount of the credit allowable for the taxable year. 1758 8.In the case of a nonprofit corporation which holds a 1759 pari-mutuel permit and which is exempt from federal income tax 1760 as a farmers cooperative, an amount equal to the excess of the 1761 gross income attributable to the pari-mutuel operations over the 1762 attributable expenses for the taxable year. 1763 9.The amount taken as a credit for the taxable year under 1764 s. 220.1895. 1765 10.Up to nine percent of the eligible basis of any 1766 designated project which is equal to the credit allowable for 1767 the taxable year under s. 220.185. 1768 11.Any amount taken as a credit for the taxable year under 1769 s. 220.1875, s. 220.1876, or s. 220.1877. The addition in this 1770 subparagraph is intended to ensure that the same amount is not 1771 allowed for the tax purposes of this state as both a deduction 1772 from income and a credit against the tax. This addition is not 1773 intended to result in adding the same expense back to income 1774 more than once. 1775 12.The amount taken as a credit for the taxable year under 1776 s. 220.193. 1777 13.Any portion of a qualified investment, as defined in s. 1778 288.9913, which is claimed as a deduction by the taxpayer and 1779 taken as a credit against income tax pursuant to s. 288.9916. 1780 14.The costs to acquire a tax credit pursuant to s. 1781 288.1254(5) that are deducted from or otherwise reduce federal 1782 taxable income for the taxable year. 1783 15.The amount taken as a credit for the taxable year 1784 pursuant to s. 220.194. 1785 16.The amount taken as a credit for the taxable year under 1786 s. 220.196. The addition in this subparagraph is intended to 1787 ensure that the same amount is not allowed for the tax purposes 1788 of this state as both a deduction from income and a credit 1789 against the tax. The addition is not intended to result in 1790 adding the same expense back to income more than once. 1791 17.The amount taken as a credit for the taxable year 1792 pursuant to s. 220.198. 1793 18.The amount taken as a credit for the taxable year 1794 pursuant to s. 220.1915. 1795 19.The amount taken as a credit for the taxable year 1796 pursuant to s. 220.199. 1797 20.The amount taken as a credit for the taxable year 1798 pursuant to s. 220.197. 1799 Section 35.Paragraph (f) of subsection (2) of section 1800 220.1845, Florida Statutes, is amended to read: 1801 220.1845Contaminated site rehabilitation tax credit. 1802 (2)AUTHORIZATION FOR TAX CREDIT; LIMITATIONS. 1803 (f)1.Beginning in fiscal year 2023-2024, the total amount 1804 of the tax credits which may be granted under this section is 1805 $27.5 million in the 2021-2022 fiscal year and $10 million in 1806 each fiscal year thereafter. 1807 2.In addition to the amount specified in subparagraph 1., 1808 $150 million of tax credits may be granted during the period 1809 beginning in fiscal year 2023-2024 through 2027-2028. This 1810 subparagraph is repealed on July 1, 2028. 1811 Section 36.Subsection (4) of section 376.30781, Florida 1812 Statutes, is amended to read: 1813 376.30781Tax credits for rehabilitation of drycleaning 1814 solvent-contaminated sites and brownfield sites in designated 1815 brownfield areas; application process; rulemaking authority; 1816 revocation authority. 1817 (4)(a)The Department of Environmental Protection is 1818 responsible for allocating the tax credits provided for in s. 1819 220.1845, which may not exceed a total of $27.5 million in tax 1820 credits in fiscal year 2021-2022 and $10 million in tax credits 1821 each fiscal year thereafter. 1822 (b)In addition to the amount specified in paragraph (a), 1823 $150 million of tax credits may be granted during the period 1824 beginning in fiscal year 2023-2024 through 2027-2028. This 1825 paragraph is repealed on July 1, 2028. 1826 Section 37.Section 220.197, Florida Statutes, is created 1827 to read: 1828 220.197Main Street Historic Tourism and Revitalization 1829 Act; tax credits; reports. 1830 (1)SHORT TITLE.This section may be cited as the Main 1831 Street Historic Tourism and Revitalization Act. 1832 (2)DEFINITIONS.As used in this section, the term: 1833 (a)Accredited Main Street Program means an active 1834 Florida Main Street Program or the Orlando Main Streets program, 1835 provided that such program meets the Main Street America 1836 accreditation standards. An Accredited Main Street Program must 1837 meet all of the following criteria: 1838 1.Have broad-based community support for the commercial 1839 district revitalization process with strong support from the 1840 public and private sectors. 1841 2.Have a developed vision and mission statement relevant 1842 to community conditions and to Main Street Americas 1843 organizational stage. 1844 3.Have a comprehensive Main Street America work plan. 1845 4.Possess a historic preservation ethic. 1846 5.Have an active board of directors and committees. 1847 6.Have an adequate operating budget. 1848 7.Have a paid professional program manager. 1849 8.Conduct a program of ongoing training for staff and 1850 volunteers. 1851 9.Report key statistics. 1852 10.Be a current member of Main Street America. 1853 (b)Certified historic structure means a building and its 1854 structural components as defined in 36 C.F.R. s. 67.2 which is 1855 of a character subject to the allowance for depreciation 1856 provided in s. 167 of the Internal Revenue Code of 1986, as 1857 amended, and which is: 1858 1.Individually listed in the National Register of Historic 1859 Places; or 1860 2.Located within a registered historic district and 1861 certified by the United States Secretary of the Interior as 1862 being of historic significance to the registered historic 1863 district as set forth in 36 C.F.R. s. 67.2. 1864 (c)Certified rehabilitation means the rehabilitation of 1865 a certified historic structure which the United States Secretary 1866 of the Interior has certified to the United States Secretary of 1867 the Treasury as being consistent with the historic character of 1868 the certified historic structure and, if applicable, consistent 1869 with the registered historic district in which the certified 1870 historic structure is located as set forth in 36 C.F.R. s. 67.2. 1871 (d)Division means the Division of Historical Resources 1872 of the Department of State. 1873 (e)Florida Main Street Program means a statewide 1874 historic preservation-based downtown revitalization assistance 1875 program created, maintained, and administered by the division 1876 under s. 267.031(5). 1877 (f)Local program area means the specific geographic area 1878 in which an Accredited Main Street Program is conducted as 1879 approved and maintained by the division or in which the Orlando 1880 Main Streets program is conducted. 1881 (g)Long-term leasehold means a leasehold in a 1882 nonresidential real property for a term of 39 years or more or a 1883 leasehold in a residential real property for a term of 27.5 1884 years or more. 1885 (h)Main Street America means a national network of 1886 grassroots organizations revitalizing historic downtown areas 1887 under the leadership of the National Main Street Center, Inc., a 1888 subsidiary of the National Trust for Historic Preservation. 1889 (i)National Register of Historic Places means the list 1890 of historic properties significant in American history, 1891 architecture, archeology, engineering, and culture maintained by 1892 the United States Secretary of the Interior as authorized in 54 1893 U.S.C. s. 3021. 1894 (j)Orlando Main Streets means a historic preservation 1895 based district revitalization program administered by the City 1896 of Orlando. 1897 (k)Placed in service means the time that property is 1898 first placed by the taxpayer in a condition or state of 1899 readiness and availability for a specifically assigned function, 1900 whether for use in a trade or business, for the production of 1901 income, or in a tax-exempt activity. 1902 (l)Qualified expenses means rehabilitation expenditures 1903 incurred in this state which qualify for the credit under 26 1904 U.S.C. s. 47. 1905 (m)Registered historic district means a district listed 1906 in the National Register of Historic Places or a district: 1907 1.Designated under general law or local ordinance and 1908 certified by the United States Secretary of the Interior as 1909 meeting criteria that will substantially achieve the purposes of 1910 preserving and rehabilitating buildings of historic significance 1911 to the district; and 1912 2.Certified by the United States Secretary of the Interior 1913 as meeting substantially all of the requirements for listing a 1914 district in the National Register of Historic Places. 1915 (n)Taxpayer has the same meaning as in s. 220.03(1)(z), 1916 but also includes an insurer subject to the insurance premium 1917 tax under s. 624.509. 1918 (3)ELIGIBILITY. 1919 (a)To receive a tax credit under this section, an 1920 applicant must apply to the division, no later than 6 months 1921 after the date the certified historic structure is placed in 1922 service, for a tax credit for qualified expenses in the amount 1923 and under the conditions and limitations provided in this 1924 section. The applicant must provide the division with all of the 1925 following: 1926 1.Documentation showing that: 1927 a.The rehabilitation is a certified rehabilitation; 1928 b.The structure is a certified historic structure, is 1929 income-producing, is located within this state, and is placed 1930 into service on or after January 1, 2024; 1931 c.The applicant had an ownership or a long-term leasehold 1932 interest in the certified historic structure in the year during 1933 which the certified historic structure was placed into service; 1934 d.The total amount of qualified expenses incurred in 1935 rehabilitating the certified historic structure exceeded $5,000; 1936 e.The qualified expenses were incurred in this state; and 1937 f.The applicant received a tax credit for the qualified 1938 expenses under 26 U.S.C. s. 47. 1939 2.An official certificate of eligibility from the 1940 division, signed by the State Historic Preservation Officer or 1941 the Deputy State Historic Preservation Officer, attesting that 1942 the project has been approved by the National Park Service. The 1943 attestation must identify if the project is located within a 1944 local program area. 1945 3.National Park Service Form 10-168c (Rev. 2019), titled 1946 Historic Preservation Certification Application-Part 3-Request 1947 for Certification of Completed Work, or a similar form, signed 1948 by an officer of the National Park Service, attesting that the 1949 completed rehabilitation meets the United States Secretary of 1950 the Interiors Standards for Rehabilitation and is consistent 1951 with the historic character of the property and, if applicable, 1952 the district in which the completed rehabilitation is located. 1953 The form may be obtained from the National Park Service. 1954 4.The dates during which the certified historic structure 1955 was rehabilitated, the date the certified historic structure was 1956 placed into service after the certified rehabilitation was 1957 completed, and evidence that the certified historic structure 1958 was placed into service after the certified rehabilitation was 1959 completed. 1960 5.A list of total qualified expenses incurred in 1961 rehabilitating the certified historic structure. For certified 1962 rehabilitations with qualified expenses that exceed $750,000, 1963 the applicant must submit an audited cost report issued by a 1964 certified public accountant which itemizes the qualified 1965 expenses incurred in rehabilitating the certified historic 1966 structure. An applicant may submit an audited cost report issued 1967 by a certified public accountant which was created for purposes 1968 of applying for a federal historic rehabilitation tax credit and 1969 which includes all of the qualified expenses incurred in 1970 rehabilitating the certified historic structure. 1971 6.An attestation of the total qualified expenses incurred 1972 by the applicant in rehabilitating the certified historic 1973 structure. 1974 7.The information required to be reported by the division 1975 in subsection (8) to enable the division to compile its annual 1976 report. 1977 1978 This paragraph may not be construed to restrict an applicant 1979 from making an application with the division before the 1980 certified historic structure is placed in service. However, a 1981 final determination on eligibility may not be made until the 1982 certified historic structure is placed in service. 1983 (b)Within 90 days after receipt of the information 1984 required under paragraph (a) or the certified historic structure 1985 is placed in service, whichever is later, the division shall 1986 approve or deny the application. If approved, the division must 1987 provide a letter of certification to the applicant consistent 1988 with any restrictions imposed. If the division denies any part 1989 of the requested credit, the division must inform the applicant 1990 of the grounds for the denial. The division must submit a copy 1991 of the certification and the information provided by the 1992 applicant to the department within 10 days after the divisions 1993 approval. 1994 (4)CERTIFIED REHABILITATION TAX CREDIT.For taxable years 1995 beginning on or after January 1, 2024, there is allowed a credit 1996 against any tax due for a taxable year under this chapter or s. 1997 624.509 after the application of any other allowable credits by 1998 the taxpayer in an amount equal to: 1999 (a)Twenty percent of the total qualified expenses incurred 2000 in this state in rehabilitating a certified historic structure 2001 that has been approved by the National Park Service to receive 2002 the federal historic rehabilitation tax credit; or 2003 (b)Thirty percent of the total qualified expenses incurred 2004 in this state in rehabilitating a certified historic structure 2005 that has been approved by the National Park Service to receive 2006 the federal historic rehabilitation tax credit and that is 2007 located within a local program area. 2008 2009 The tax credit may be used to offset the corporate income tax 2010 imposed under this chapter and the insurance premium tax imposed 2011 in s. 624.509. An insurer claiming a credit against insurance 2012 premium tax liability under this section may not be required to 2013 pay any additional retaliatory tax levied pursuant to s. 2014 624.5091 as a result of claiming such credit. Section 624.5091 2015 does not limit such credit in any manner. 2016 (5)CARRYFORWARD OF TAX CREDIT. 2017 (a)If a tax credit exceeds the amount of tax owed, the 2018 taxpayer may carry forward the unused tax credit for a period of 2019 up to 5 taxable years. 2020 (b)A carryforward is considered the remaining portion of a 2021 tax credit that cannot be claimed in the current taxable year. 2022 (6)SALE OR TRANSFER OF TAX CREDIT. 2023 (a)All or part of the tax credit may be sold or 2024 transferred. 2025 (b)A taxpayer to which all or part of the tax credit is 2026 sold or transferred may sell or transfer to another taxpayer all 2027 or part of the tax credit that may otherwise be claimed. 2028 (c)A taxpayer that sells or transfers a tax credit to 2029 another taxpayer must provide a copy of the certificate of 2030 eligibility provided under subparagraph (3)(a)2. together with 2031 the audited cost report, if applicable, to the purchaser or 2032 transferee. 2033 (d)Qualified expenses may be counted only once in 2034 determining the amount of an available tax credit, and more than 2035 one taxpayer may not claim a tax credit for the same qualified 2036 expenses. 2037 (e)There is no limit on the total number of transactions 2038 for the sale or transfer of all or part of a tax credit. 2039 (f)1.No later than the 30th day after the date of a sale 2040 or transfer, the seller or transferor and the purchaser or 2041 transferee shall jointly submit written notice of the sale or 2042 transfer to the department on a form prescribed by the 2043 department. The notice must include all of the following: 2044 a.The date of the sale or transfer. 2045 b.The amount of the tax credit sold or transferred. 2046 c.The name and federal tax identification number of the 2047 seller or transferor of the tax credit and the purchaser or 2048 transferee. 2049 d.The amount of the tax credit owned by the seller or 2050 transferor before the sale or transfer and the amount the seller 2051 or transferor retained, if any, after the sale or transfer. 2052 2.The sale or transfer of a tax credit under this 2053 subsection does not extend the period for which a tax credit may 2054 be carried forward and does not increase the total amount of the 2055 tax credit that may be claimed. 2056 3.If a taxpayer claims a tax credit for qualified 2057 expenses, another taxpayer may not use the same expenses as the 2058 basis for claiming a tax credit. 2059 4.Notwithstanding the requirements of this subsection, a 2060 tax credit earned by, purchased by, or transferred to a 2061 partnership, limited liability company, S corporation, or other 2062 pass-through taxpayer may be allocated to the partners, members, 2063 or shareholders of that taxpayer in accordance with any 2064 agreement among the partners, members, or shareholders and 2065 without regard to the ownership interest of the partners, 2066 members, or shareholders in the rehabilitated certified historic 2067 structure. 2068 (g)If the tax credit is reduced due to a determination, 2069 examination, or audit by the department, the tax deficiency 2070 shall be recovered from the taxpayer that sold or transferred 2071 the tax credit or the purchaser or transferee that claimed the 2072 tax credit up to the amount of the tax credit taken. 2073 (h)Any subsequent deficiencies shall be assessed against 2074 the purchaser or transferee that claimed the tax credit or, in 2075 the case of multiple succeeding entities, in the order of tax 2076 credit succession. 2077 (7)AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX 2078 CREDITS; FRAUDULENT CLAIMS. 2079 (a)The department, with assistance from the division, may 2080 perform any additional financial and technical audits and 2081 examinations, including examining the accounts, books, or 2082 records of the tax credit applicant, to verify the legitimacy of 2083 the qualified expenses included in a tax credit return and to 2084 ensure compliance with this section. If requested by the 2085 department, the division must provide technical assistance for 2086 any technical audits or examinations performed under this 2087 subsection. 2088 (b)It is grounds for forfeiture of previously claimed and 2089 received tax credits if the department determines, as a result 2090 of an audit or information received from the division or the 2091 United States Department of the Interior, that an applicant or a 2092 taxpayer received a tax credit pursuant to this section to which 2093 the taxpayer was not entitled. In the case of fraud, the 2094 taxpayer may not claim any future tax credits under this 2095 section. 2096 (c)The taxpayer must return forfeited tax credits to the 2097 department, and such funds shall be paid into the General 2098 Revenue Fund. 2099 (d)The taxpayer shall file with the department an amended 2100 tax return or such other report as the department prescribes and 2101 shall pay any required tax within 60 days after the taxpayer 2102 receives notification from the United States Internal Revenue 2103 Service that a previously approved tax credit has been revoked 2104 or modified, if uncontested, or within 60 days after a final 2105 order is issued following proceedings involving a contested 2106 revocation or modification order. 2107 (e)A notice of deficiency may be issued by the department 2108 at any time within 5 years after the date on which the taxpayer 2109 receives notification from the United States Internal Revenue 2110 Service that a previously approved tax credit has been revoked 2111 or modified. If a taxpayer fails to notify the department of any 2112 change in its tax credit claimed, a notice of deficiency may be 2113 issued at any time. In either case, the amount of any proposed 2114 assessment set forth in such notice of deficiency is limited to 2115 the amount of the tax credit claimed. 2116 (f)A taxpayer that fails to report and timely pay any tax 2117 due as a result of the forfeiture of its tax credit violates 2118 this section and is subject to applicable penalties and 2119 interest. 2120 (8)ANNUAL REPORT.Based on the applications submitted and 2121 approved, the division shall submit a report by December 1 of 2122 each year to the President of the Senate and the Speaker of the 2123 House of Representatives which identifies, in the aggregate, all 2124 of the following: 2125 (a)The number of employees hired during construction 2126 phases. 2127 (b)The use of each newly rehabilitated building and the 2128 expected number of employees hired. 2129 (c)The number of affordable housing units created or 2130 preserved. As used in this paragraph, the term affordable has 2131 the same meaning as in s. 420.0004. 2132 (d)The property values before and after the certified 2133 rehabilitations. 2134 (9)DEPARTMENT DUTIES.The department shall: 2135 (a)Establish a cooperative agreement with the division. 2136 (b)Adopt any necessary forms required to claim a tax 2137 credit under this section. 2138 (c)Provide administrative guidelines and procedures 2139 required to administer this section, including rules 2140 establishing an entitlement to and sale or transfer of a tax 2141 credit under this section. 2142 (d)Provide examination and audit procedures required to 2143 administer this section. 2144 (10)APPLICABILITY.This section applies to taxable years 2145 beginning, and for qualified expenses incurred, on or after 2146 January 1, 2024. 2147 (11)RULES.The department and the division may adopt rules 2148 to administer this section. 2149 Section 38.Paragraph (c) of subsection (2) of section 2150 220.222, Florida Statutes, as amended by section 22 of chapter 2151 2023-17, Laws of Florida, is amended to read: 2152 220.222Returns; time and place for filing. 2153 (2) 2154 (c)1.For purposes of this subsection, a taxpayer is not in 2155 compliance with s. 220.32 if the taxpayer underpays the required 2156 payment by more than the greater of $2,000 or 30 percent of the 2157 tax shown on the return when filed. 2158 2.For the purpose of determining compliance with s. 220.32 2159 as referenced in subparagraph 1., the tax shown on the return 2160 when filed must include the amount of the allowable credits 2161 taken on the return pursuant to s. 220.1875, s. 220.1876, s. 2162 220.1877, or s. 220.1878. 2163 Section 39.Paragraph (a) of subsection (5) of section 2164 402.62, Florida Statutes, is amended to read: 2165 402.62Strong Families Tax Credit. 2166 (5)STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 2167 AND LIMITATIONS. 2168 (a)Beginning in fiscal year 2023-2024 2022-2023, the tax 2169 credit cap amount is $20 $10 million in each state fiscal year. 2170 Section 40.Subsection (7) of section 624.509, Florida 2171 Statutes, is amended to read: 2172 624.509Premium tax; rate and computation. 2173 (7)Credits and deductions against the tax imposed by this 2174 section shall be taken in the following order: deductions for 2175 assessments made pursuant to s. 440.51; credits for taxes paid 2176 under ss. 175.101 and 185.08; credits for income taxes paid 2177 under chapter 220 and the credit allowed under subsection (5), 2178 as these credits are limited by subsection (6); the credit 2179 allowed under s. 624.51057; the credit allowed under s. 220.197; 2180 and all other available credits and deductions. 2181 Section 41.Clothing, wallets, and bags; school supplies; 2182 learning aids and jigsaw puzzles; personal computers and 2183 personal computer-related accessories; sales tax holidays. 2184 (1)The tax levied under chapter 212, Florida Statutes, may 2185 not be collected during the period from July 24, 2023, through 2186 August 6, 2023, or during the period from January 1, 2024, 2187 through January 14, 2024, on the retail sale of: 2188 (a)Clothing, wallets, or bags, including handbags, 2189 backpacks, fanny packs, and diaper bags, but excluding 2190 briefcases, suitcases, and other garment bags, having a sales 2191 price of $100 or less per item. As used in this paragraph, the 2192 term clothing means: 2193 1.Any article of wearing apparel intended to be worn on or 2194 about the human body, excluding watches, watchbands, jewelry, 2195 umbrellas, and handkerchiefs; and 2196 2.All footwear, excluding skis, swim fins, roller blades, 2197 and skates. 2198 (b)School supplies having a sales price of $50 or less per 2199 item. As used in this paragraph, the term school supplies 2200 means pens, pencils, erasers, crayons, notebooks, notebook 2201 filler paper, legal pads, binders, lunch boxes, construction 2202 paper, markers, folders, poster board, composition books, poster 2203 paper, scissors, cellophane tape, glue or paste, rulers, 2204 computer disks, staplers and staples used to secure paper 2205 products, protractors, compasses, and calculators. 2206 (c)Learning aids and jigsaw puzzles having a sales price 2207 of $30 or less. As used in this paragraph, the term learning 2208 aids means flashcards or other learning cards, matching or 2209 other memory games, puzzle books and search-and-find books, 2210 interactive or electronic books and toys intended to teach 2211 reading or math skills, and stacking or nesting blocks or sets. 2212 (d)Personal computers or personal computer-related 2213 accessories purchased for noncommercial home or personal use 2214 having a sales price of $1,500 or less. As used in this 2215 paragraph, the term: 2216 1.Personal computers includes electronic book readers, 2217 laptops, desktops, handhelds, tablets, or tower computers. The 2218 term does not include cellular telephones, video game consoles, 2219 digital media receivers, or devices that are not primarily 2220 designed to process data. 2221 2.Personal computer-related accessories includes 2222 keyboards, mice, personal digital assistants, monitors, other 2223 peripheral devices, modems, routers, and nonrecreational 2224 software, regardless of whether the accessories are used in 2225 association with a personal computer base unit. The term does 2226 not include furniture or systems, devices, software, monitors 2227 with a television tuner, or peripherals that are designed or 2228 intended primarily for recreational use. 2229 (2)The tax exemptions provided in this section do not 2230 apply to sales within a theme park or entertainment complex as 2231 defined in s. 509.013(9), Florida Statutes, within a public 2232 lodging establishment as defined in s. 509.013(4), Florida 2233 Statutes, or within an airport as defined in s. 330.27(2), 2234 Florida Statutes. 2235 (3)The tax exemptions provided in this section apply at 2236 the option of the dealer if less than 5 percent of the dealers 2237 gross sales of tangible personal property in the prior calendar 2238 year consisted of items that would be exempt under this section. 2239 If a qualifying dealer chooses not to participate in the tax 2240 holiday, by July 17, 2023, for the tax holiday beginning July 2241 24, 2023, and by December 23, 2023, for the tax holiday 2242 beginning January 1, 2024, the dealer must notify the Department 2243 of Revenue in writing of its election to collect sales tax 2244 during the holiday and must post a copy of that notice in a 2245 conspicuous location at its place of business. 2246 (4)The Department of Revenue is authorized, and all 2247 conditions are deemed met, to adopt emergency rules pursuant to 2248 s. 120.54(4), Florida Statutes, for the purpose of implementing 2249 this section. 2250 (5)This section shall take effect upon this act becoming a 2251 law. 2252 Section 42.Disaster preparedness supplies; sales tax 2253 holiday. 2254 (1)The tax levied under chapter 212, Florida Statutes, may 2255 not be collected during the period from May 27, 2023, through 2256 June 9, 2023, on the sale of: 2257 (a)A portable self-powered light source with a sales price 2258 of $40 or less. 2259 (b)A portable self-powered radio, two-way radio, or 2260 weather-band radio with a sales price of $50 or less. 2261 (c)A tarpaulin or other flexible waterproof sheeting with 2262 a sales price of $100 or less. 2263 (d)An item normally sold as, or generally advertised as, a 2264 ground anchor system or tie-down kit with a sales price of $100 2265 or less. 2266 (e)A gas or diesel fuel tank with a sales price of $50 or 2267 less. 2268 (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6- 2269 volt, or 9-volt batteries, excluding automobile and boat 2270 batteries, with a sales price of $50 or less. 2271 (g)A nonelectric food storage cooler with a sales price of 2272 $60 or less. 2273 (h)A portable generator used to provide light or 2274 communications or preserve food in the event of a power outage 2275 with a sales price of $3,000 or less. 2276 (i)Reusable ice with a sales price of $20 or less. 2277 (j)A portable power bank with a sales price of $60 or 2278 less. 2279 (k)A smoke detector or smoke alarm with a sales price of 2280 $70 or less. 2281 (l)A fire extinguisher with a sales price of $70 or less. 2282 (m)A carbon monoxide detector with a sales price of $70 or 2283 less. 2284 (n)Supplies necessary for the evacuation of household 2285 pets. For purposes of this exemption, the term supplies 2286 necessary means the purchase for noncommercial use of: 2287 1.Bags of dry dog food or cat food weighing 50 or fewer 2288 pounds with a sales price of $100 or less per bag. 2289 2.Cans or pouches of wet dog food or cat food with a sales 2290 price of $10 or less per can or pouch or the equivalent if sold 2291 in a box or case. 2292 3.Over-the-counter pet medications with a sales price of 2293 $100 or less per item. 2294 4.Portable kennels or pet carriers with a sales price of 2295 $100 or less per item. 2296 5.Manual can openers with a sales price of $15 or less per 2297 item. 2298 6.Leashes, collars, and muzzles with a sales price of $20 2299 or less per item. 2300 7.Collapsible or travel-sized food bowls or water bowls 2301 with a sales price of $15 or less per item. 2302 8.Cat litter weighing 25 or fewer pounds with a sales 2303 price of $25 or less per item. 2304 9.Cat litter pans with a sales price of $15 or less per 2305 item. 2306 10.Pet waste disposal bags with a sales price of $15 or 2307 less per package. 2308 11.Pet pads with a sales price of $20 or less per box or 2309 package. 2310 12.Hamster or rabbit substrate with a sales price of $15 2311 or less per package. 2312 13.Pet beds with a sales price of $40 or less per item. 2313 (o)Common household consumable items with a sales price of 2314 $30 or less. For purposes of this paragraph, the term common 2315 household consumable items means: 2316 1.The following laundry detergent and supplies: powder 2317 detergent; liquid detergent; or pod detergent, fabric softener, 2318 dryer sheets, stain removers, and bleach. 2319 2.Toilet paper. 2320 3.Paper towels. 2321 4.Paper napkins and tissues. 2322 5.Facial tissues. 2323 6.Hand soap, bar soap and body wash. 2324 7.Sunscreen and sunblock. 2325 8.Dish soap and detergents, including powder detergents, 2326 liquid detergents, or pod detergents or rinse agents that can be 2327 used in dishwashers. 2328 9.Cleaning or disinfecting wipes and sprays. 2329 10.Hand sanitizer. 2330 11.Trash bags. 2331 (2)The tax exemptions provided in this section do not 2332 apply to sales within a theme park or entertainment complex as 2333 defined in s. 509.013(9), Florida Statutes, within a public 2334 lodging establishment as defined in s. 509.013(4), Florida 2335 Statutes, or within an airport as defined in s. 330.27(2), 2336 Florida Statutes. 2337 (3)The Department of Revenue is authorized, and all 2338 conditions are deemed met, to adopt emergency rules pursuant to 2339 s. 120.54(4), Florida Statutes, for the purpose of implementing 2340 this section. 2341 (4)This section shall take effect upon this act becoming a 2342 law. 2343 Section 43.Freedom Summer; sales tax holiday. 2344 (1)The taxes levied under chapter 212, Florida Statutes, 2345 may not be collected on purchases made during the period from 2346 May 29, 2023, through September 4, 2023, on: 2347 (a)The sale by way of admissions, as defined in s. 2348 212.02(1), Florida Statutes, for: 2349 1.A live music event scheduled to be held on any date or 2350 dates from May 29, 2023, through December 31, 2023; 2351 2.A live sporting event scheduled to be held on any date 2352 or dates from May 29, 2023, through December 31, 2023; 2353 3.A movie to be shown in a movie theater on any date or 2354 dates from May 29, 2023, through December 31, 2023; 2355 4.Entry to a museum, including any annual passes; 2356 5.Entry to a state park, including any annual passes; 2357 6.Entry to a ballet, play, or musical theatre performance 2358 scheduled to be held on any date or dates from May 29, 2023, 2359 through December 31, 2023; 2360 7.Season tickets for ballets, plays, music events, or 2361 musical theatre performances; 2362 8.Entry to a fair, festival, or cultural event scheduled 2363 to be held on any date or dates from May 29, 2023, through 2364 December 31, 2023; or 2365 9.Use of or access to private and membership clubs 2366 providing physical fitness facilities from May 29, 2023, through 2367 December 31, 2023. 2368 (b)The retail sale of boating and water activity supplies, 2369 camping supplies, fishing supplies, general outdoor supplies, 2370 residential pool supplies, childrens toys and childrens 2371 athletic equipment. As used in this section, the term: 2372 1.Boating and water activity supplies means life jackets 2373 and coolers with a sales price of $75 or less; recreational pool 2374 tubes, pool floats, inflatable chairs, and pool toys with a 2375 sales price of $35 or less; safety flares with a sales price of 2376 $50 or less; water skis, wakeboards, kneeboards, and 2377 recreational inflatable water tubes or floats capable of being 2378 towed with a sales price of $150 or less; paddleboards and 2379 surfboards with a sales price of $300 or less; canoes and kayaks 2380 with a sales price of $500 or less; paddles and oars with a 2381 sales price of $75 or less; and snorkels, goggles, and swimming 2382 masks with a sales price of $25 or less. 2383 2.Camping supplies means tents with a sales price of 2384 $200 or less; sleeping bags, portable hammocks, camping stoves, 2385 and collapsible camping chairs with a sales price of $50 or 2386 less; and camping lanterns and flashlights with a sales price of 2387 $30 or less. 2388 3.Fishing supplies means rods and reels with a sales 2389 price of $75 or less if sold individually, or $150 or less if 2390 sold as a set; tackle boxes or bags with a sales price of $30 or 2391 less; and bait or fishing tackle with a sales price of $5 or 2392 less if sold individually, or $10 or less if multiple items are 2393 sold together. The term does not include supplies used for 2394 commercial fishing purposes. 2395 4.General outdoor supplies means sunscreen or insect 2396 repellant with a sales price of $15 or less; sunglasses with a 2397 sales price of $100 or less; binoculars with a sales prices of 2398 $200 or less; water bottles with a sales price of $30 or less; 2399 hydration packs with a sales price of $50 or less; outdoor gas 2400 or charcoal grills with a sales price of $250 or less; bicycle 2401 helmets with a sales price of $50 or less; and bicycles with a 2402 sales price of $500 or less. 2403 5.Residential pool supplies means individual residential 2404 pool and spa replacement parts, nets, filters, lights, and 2405 covers with a sales price of $100 or less; and residential pool 2406 and spa chemicals purchased by an individual with a sales price 2407 of $150 or less. 2408 6.Childrens athletic equipment means a consumer product 2409 with a sales price of $100 or less designed or intended by the 2410 manufacturer for use by a child 12 years of age or younger when 2411 the child engages in an athletic activity. In determining 2412 whether consumer products are designed or intended for use by a 2413 child 12 years of age or younger, the following factors shall be 2414 considered: 2415 a.A statement by a manufacturer about the intended use of 2416 such product, including a label on such product if such 2417 statement is reasonable. 2418 b.Whether the product is represented in its packaging, 2419 display, promotion, or advertising as appropriate for use by 2420 children 12 years of age or younger. 2421 7.Childrens toys means a consumer product with a sales 2422 price of $75 or less designed or intended by the manufacturer 2423 for a child 12 years of age or younger for use by the child when 2424 the child plays. In determining whether consumer products are 2425 designed or intended for use by a child 12 years of age or 2426 younger, the following factors shall be considered: 2427 a.A statement by a manufacturer about the intended use of 2428 such product, including a label on such product if such 2429 statement is reasonable. 2430 b.Whether the product is represented in its packaging, 2431 display, promotion, or advertising as appropriate for use by 2432 children 12 years of age or younger. 2433 (2)The tax exemptions provided in this section do not 2434 apply to sales within a theme park or entertainment complex as 2435 defined in s. 509.013(9), Florida Statutes, within a public 2436 lodging establishment as defined in s. 509.013(4), Florida 2437 Statutes, or within an airport as defined in s. 330.27(2), 2438 Florida Statutes. 2439 (3)If a purchaser of an admission purchases the admission 2440 exempt from tax pursuant to this section and subsequently 2441 resells the admission, such exempt purchaser shall collect tax 2442 on the full sales price of the resold admission. 2443 (4)The Department of Revenue is authorized, and all 2444 conditions are deemed met, to adopt emergency rules pursuant to 2445 s. 120.54(4), Florida Statutes, for the purpose of implementing 2446 this section. 2447 (5)This section shall take effect upon this act becoming a 2448 law. 2449 Section 44.Tools commonly used by skilled trade workers; 2450 Tool Time sales tax holiday. 2451 (1)The tax levied under chapter 212, Florida Statutes, may 2452 not be collected during the period from September 2, 2023, 2453 through September 8, 2023, on the retail sale of: 2454 (a)Hand tools with a sales price of $50 or less per item. 2455 (b)Power tools with a sales price of $300 or less per 2456 item. 2457 (c)Power tool batteries with a sales price of $150 or less 2458 per item. 2459 (d)Work gloves with a sales price of $25 or less per pair. 2460 (e)Safety glasses with a sales price of $50 or less per 2461 pair, or the equivalent if sold in sets of more than one pair. 2462 (f)Protective coveralls with a sales price of $50 or less 2463 per item. 2464 (g)Work boots with a sales price of $175 or less per pair. 2465 (h)Tool belts with a sales price of $100 or less per item. 2466 (i)Duffle bags or tote bags with a sales price of $50 or 2467 less per item. 2468 (j)Tool boxes with a sales price of $75 or less per item. 2469 (k)Tool boxes for vehicles with a sales price of $300 or 2470 less per item. 2471 (l)Industry textbooks and code books with a sales price of 2472 $125 or less per item. 2473 (m)Electrical voltage and testing equipment with a sales 2474 price of $100 or less per item. 2475 (n)LED flashlights with a sales price of $50 or less per 2476 item. 2477 (o)Shop lights with a sales price of $100 or less per 2478 item. 2479 (p)Handheld pipe cutters, drain opening tools, and 2480 plumbing inspection equipment with a sales price of $150 or less 2481 per item. 2482 (q)Shovels with a sales price of $50 or less. 2483 (r)Rakes with a sales price of $50 or less. 2484 (s)Hard hats and other head protection with a sales price 2485 of $100 or less. 2486 (t)Hearing protection items with a sales price of $75 or 2487 less. 2488 (u)Ladders with a sales price of $250 or less. 2489 (v)Fuel cans with a sales price of $50 or less. 2490 (w)High visibility safety vests with a sales price of $30 2491 or less. 2492 (2)The tax exemptions provided in this section do not 2493 apply to sales within a theme park or entertainment complex as 2494 defined in s. 509.013(9), Florida Statutes, within a public 2495 lodging establishment as defined in s. 509.013(4), Florida 2496 Statutes, or within an airport as defined in s. 330.27(2), 2497 Florida Statutes. 2498 (3)The Department of Revenue is authorized, and all 2499 conditions are deemed met, to adopt emergency rules pursuant to 2500 s. 120.54(4), Florida Statutes, for the purpose of implementing 2501 this section. 2502 Section 45.(1)The tax levied under chapter 212, Florida 2503 Statutes, may not be collected during the period from July 1, 2504 2023, through June 30, 2024, on the retail sale of a new ENERGY 2505 STAR appliance for noncommercial use. 2506 (2)As used in this section, the term ENERGY STAR 2507 appliance means one of the following products, if such product 2508 is designated by the United States Environmental Protection 2509 Agency and the United States Department of Energy as meeting or 2510 exceeding each agencys requirements under the ENERGY STAR 2511 program, and is affixed with an ENERGY STAR label: 2512 (a)A washing machine with a sales price of $1,500 or less; 2513 (b)A clothes dryer with a sales price of $1,500 or less; 2514 (c)A water heater with a sales price of $1,500 or less; or 2515 (d)A refrigerator or combination refrigerator/freezer with 2516 a sales price of $4,500 or less. 2517 (3)This section shall take effect upon this act becoming a 2518 law. 2519 Section 46.(1)The tax levied under chapter 212, Florida 2520 Statutes, may not be collected during the period from July 1, 2521 2023, through June 30, 2024, on the retail sale of gas ranges 2522 and cooktops. 2523 (2)As used in this section, the term gas ranges and 2524 cooktops means any range or cooktop fueled by combustible gas, 2525 such as natural gas, propane, butane, liquefied petroleum gas, 2526 or other flammable gas. It does not include outdoor gas grills, 2527 camping stoves, or other portable stoves. 2528 (3)This section shall take effect upon this act becoming a 2529 law. 2530 Section 47.(1)The Department of Revenue is authorized, 2531 and all conditions are deemed met, to adopt emergency rules 2532 pursuant to s. 120.54(4), Florida Statutes, to implement the 2533 amendments made by this act to s. 212.08, Florida Statutes, the 2534 creation by this act of ss. 220.197 and 220.199, Florida 2535 Statutes, and the temporary tax exemptions for ENERGY STAR 2536 appliances and gas ranges and cooktops. Notwithstanding any 2537 other law, emergency rules adopted pursuant to this subsection 2538 are effective for 6 months after adoption and may be renewed 2539 during the pendency of procedures to adopt permanent rules 2540 addressing the subject of the emergency rules. 2541 (2)This section shall take effect upon this act becoming a 2542 law and expires July 1, 2026. 2543 Section 48.Except as otherwise provided in this act and 2544 except for this section, which shall take effect upon this act 2545 becoming a law, this act shall take effect July 1, 2023.