FL
Florida House Bill H0107

Florida 2024 Regular Session

Florida House Bill H0107 Compare Versions

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1010 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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1414 A bill to be entitled 1
1515 An act relating to the impact of electric vehicles and 2
1616 plug-in hybrid electric vehicles on state revenues and 3
1717 state trust funds; amending s. 216.137, F.S.; 4
1818 requiring the Revenue Estimating Conference to 5
1919 estimate the impact of certain sales tax levies for 6
2020 specified state fiscal years; requiring the Revenue 7
2121 Estimating Conference to provide such estimate to the 8
2222 Department of Revenue by specified dates; providing 9
2323 for future repeal; amending s. 212.20, F.S.; requiring 10
2424 the department to make monthly distributions to the 11
2525 State Transportation Trust Fund; providing for future 12
2626 repeal; providing legislative findings; requiring the 13
2727 Department of Transportation and the Dep artment of 14
2828 Revenue to provide assistance to the Office of 15
2929 Economic and Demographic Research in producing a 16
3030 specified report; requiring such report to be 17
3131 submitted to the Governor and Legislature by a certain 18
3232 date; requiring the Legislature to use such repo rt for 19
3333 certain considerations; defining the terms "electric 20
3434 vehicle" and "plug-in hybrid electric vehicle"; 21
3535 providing an effective date. 22
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3737 Be It Enacted by the Legislature of the State of Florida: 24
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4747 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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5151 Section 1. Subsection (4) is added to section 216.1 37, 26
5252 Florida Statutes, to read: 27
5353 216.137 Sessions of consensus estimating conferences; 28
5454 workpapers.— 29
5555 (4) SPECIAL ESTIMATING SESSION. — 30
56- (a) By June 1, 2024, June 1, 2025, and June 1, 2026, the 31
57-Revenue Estimating Conference shall estimate the impact on the 32
58-General Revenue Fund in fiscal years 2024 -2025, 2025-2026, and 33
59-2026-2027, respectively, of the sales tax levied by s. 34
60-212.05(1)(e)1.c. on the sale of electricity that is used to 35
61-charge electric vehicles as defined in s. 320.01(36). The 36
62-Revenue Estimating Conference must provide such estimate to the 37
63-Department of Revenue no later than the June 10 preceding the 38
64-start of the applicable fiscal year. 39
65- (b) This subsection is repealed June 30, 202 7. 40
56+ (a) By June 1, 2024, and June 1, 2025, the Revenue 31
57+Estimating Conference shall estimate the impact on the General 32
58+Revenue Fund in fiscal years 2024 -2025 and 2025-2026, 33
59+respectively, of the sales tax levied by s. 212.05(1)(e)1.c. on 34
60+the sale of electricity that is used to charge electric vehicles 35
61+as defined in s. 320.01(36). The Revenue Estimating Conference 36
62+must provide such estimate to the Department of Revenue no later 37
63+than the June 10 preceding the start of the applicable fiscal 38
64+year. 39
65+ (b) This subsection is repealed June 30, 2026. 40
6666 Section 2. Paragraph (d) of subsection (6) of section 41
6767 212.20, Florida Statutes, is am ended to read: 42
6868 212.20 Funds collected, disposition; additional powers of 43
6969 department; operational expense; refund of taxes adjudicated 44
7070 unconstitutionally collected. — 45
7171 (6) Distribution of all proceeds under this chapter and 46
7272 ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 47
7373 (d) The proceeds of all other taxes and fees imposed 48
7474 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 49
7575 and (2)(b) shall be distributed as follows: 50
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8484 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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8888 1. In any fiscal year, the greater of $500 million, minus 51
8989 an amount equal to 4.6 percent of the proceeds of the taxes 52
9090 collected pursuant to chapter 201, or 5.2 percent of all other 53
9191 taxes and fees imposed pursuant to this chapter or remitted 54
9292 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 55
9393 monthly installments into the General Revenue Fund. 56
9494 2. After the distribution under subparagraph 1., 8.9744 57
9595 percent of the amount remitted by a sales tax dealer located 58
9696 within a participating county pursuant to s. 218.61 shall be 59
9797 transferred into the Local Government Half-cent Sales Tax 60
9898 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 61
9999 transferred shall be reduced by 0.1 percent, and the department 62
100100 shall distribute this amount to the Public Employees Relations 63
101101 Commission Trust Fund less $5,000 each month, which shall be 64
102102 added to the amount calculated in subparagraph 3. and 65
103103 distributed accordingly. 66
104104 3. After the distribution under subparagraphs 1. and 2., 67
105105 0.0966 percent shall be transferred to the Local Government 68
106106 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 69
107107 to s. 218.65. 70
108108 4. After the distributions under subparagraphs 1., 2., and 71
109109 3., 2.0810 percent of the available proceeds shall be 72
110110 transferred monthly to the Revenue Sharing Trust Fund for 73
111111 Counties pursuant to s. 218.215. 74
112112 5. After the distributions under subparagraphs 1., 2., and 75
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121121 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125125 3., 1.3653 percent of the available proceeds shall be 76
126126 transferred monthly to the Revenue Sharing Trust Fund for 77
127127 Municipalities pursuant to s. 218.215. If the total revenue to 78
128128 be distributed pursua nt to this subparagraph is at least as 79
129129 great as the amount due from the Revenue Sharing Trust Fund for 80
130130 Municipalities and the former Municipal Financial Assistance 81
131131 Trust Fund in state fiscal year 1999 -2000, no municipality shall 82
132132 receive less than the amoun t due from the Revenue Sharing Trust 83
133133 Fund for Municipalities and the former Municipal Financial 84
134134 Assistance Trust Fund in state fiscal year 1999 -2000. If the 85
135135 total proceeds to be distributed are less than the amount 86
136136 received in combination from the Revenue Sharing Trust Fund for 87
137137 Municipalities and the former Municipal Financial Assistance 88
138138 Trust Fund in state fiscal year 1999 -2000, each municipality 89
139139 shall receive an amount proportionate to the amount it was due 90
140140 in state fiscal year 1999 -2000. 91
141141 6. Of the remaining proceeds: 92
142142 a. In each fiscal year, the sum of $29,915,500 shall be 93
143143 divided into as many equal parts as there are counties in the 94
144144 state, and one part shall be distributed to each county. The 95
145145 distribution among the several counties must begin each fis cal 96
146146 year on or before January 5th and continue monthly for a total 97
147147 of 4 months. If a local or special law required that any moneys 98
148148 accruing to a county in fiscal year 1999 -2000 under the then-99
149149 existing provisions of s. 550.135 be paid directly to the 100
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158158 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162162 district school board, special district, or a municipal 101
163163 government, such payment must continue until the local or 102
164164 special law is amended or repealed. The state covenants with 103
165165 holders of bonds or other instruments of indebtedness issued by 104
166166 local governments, spec ial districts, or district school boards 105
167167 before July 1, 2000, that it is not the intent of this 106
168168 subparagraph to adversely affect the rights of those holders or 107
169169 relieve local governments, special districts, or district school 108
170170 boards of the duty to meet thei r obligations as a result of 109
171171 previous pledges or assignments or trusts entered into which 110
172172 obligated funds received from the distribution to county 111
173173 governments under then -existing s. 550.135. This distribution 112
174174 specifically is in lieu of funds distributed un der s. 550.135 113
175175 before July 1, 2000. 114
176176 b. The department shall distribute $166,667 monthly to 115
177177 each applicant certified as a facility for a new or retained 116
178178 professional sports franchise pursuant to s. 288.1162. Up to 117
179179 $41,667 shall be distributed monthly by t he department to each 118
180180 certified applicant as defined in s. 288.11621 for a facility 119
181181 for a spring training franchise. However, not more than $416,670 120
182182 may be distributed monthly in the aggregate to all certified 121
183183 applicants for facilities for spring training franchises. 122
184184 Distributions begin 60 days after such certification and 123
185185 continue for not more than 30 years, except as otherwise 124
186186 provided in s. 288.11621. A certified applicant identified in 125
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195195 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199199 this sub-subparagraph may not receive more in distributions than 126
200200 expended by the applicant for the public purposes provided in s. 127
201201 288.1162(5) or s. 288.11621(3). 128
202202 c. The department shall distribute up to $83,333 monthly 129
203203 to each certified applicant as defined in s. 288.11631 for a 130
204204 facility used by a single spring training franchise, or up to 131
205205 $166,667 monthly to each certified applicant as defined in s. 132
206206 288.11631 for a facility used by more than one spring training 133
207207 franchise. Monthly distributions begin 60 days after such 134
208208 certification or July 1, 2016, whichever is later, an d continue 135
209209 for not more than 20 years to each certified applicant as 136
210210 defined in s. 288.11631 for a facility used by a single spring 137
211211 training franchise or not more than 25 years to each certified 138
212212 applicant as defined in s. 288.11631 for a facility used by m ore 139
213213 than one spring training franchise. A certified applicant 140
214214 identified in this sub -subparagraph may not receive more in 141
215215 distributions than expended by the applicant for the public 142
216216 purposes provided in s. 288.11631(3). 143
217217 d. The department shall distribute $15,333 monthly to the 144
218218 State Transportation Trust Fund. 145
219219 e.(I) On or before July 25, 2021, August 25, 2021, and 146
220220 September 25, 2021, the department shall distribute $324,533,334 147
221221 in each of those months to the Unemployment Compensation Trust 148
222222 Fund, less an adjustment for refunds issued from the General 149
223223 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 150
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232232 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236236 distribution. The adjustments made by the department to the 151
237237 total distributions shall be equal to the total refunds made 152
238238 pursuant to s. 443.131(3)( e)3. If the amount of refunds to be 153
239239 subtracted from any single distribution exceeds the 154
240240 distribution, the department may not make that distribution and 155
241241 must subtract the remaining balance from the next distribution. 156
242242 (II) Beginning July 2022, and on or be fore the 25th day of 157
243243 each month, the department shall distribute $90 million monthly 158
244244 to the Unemployment Compensation Trust Fund. 159
245245 (III) If the ending balance of the Unemployment 160
246246 Compensation Trust Fund exceeds $4,071,519,600 on the last day 161
247247 of any month, as determined from United States Department of the 162
248248 Treasury data, the Office of Economic and Demographic Research 163
249249 shall certify to the department that the ending balance of the 164
250250 trust fund exceeds such amount. 165
251251 (IV) This sub-subparagraph is repealed, and the department 166
252252 shall end monthly distributions under sub -sub-subparagraph (II), 167
253253 on the date the department receives certification under sub -sub-168
254254 subparagraph (III). 169
255255 f. Beginning July 1, 2023, in each fiscal year, the 170
256256 department shall distribute $27.5 mill ion to the Florida 171
257257 Agricultural Promotional Campaign Trust Fund under s. 571.26, 172
258258 for further distribution in accordance with s. 571.265. This 173
259259 sub-subparagraph is repealed June 30, 2025. 174
260260 g. Beginning July 2024, and on or before the 25th day of 175
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269269 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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273273 each month thereafter, the department shall distribute to the 176
274274 State Transportation Trust Fund one -twelfth of the amount 177
275275 estimated by the Revenue Estimating Conference pursuant to s. 178
276276 216.137(4) for that state fiscal year. This sub -subparagraph is 179
277-repealed June 30, 2027. 180
277+repealed June 30, 202 6. 180
278278 7. All other proceeds must remain in the General Revenue 181
279279 Fund. 182
280280 Section 3. (1) The Legislature recognizes that the 183
281281 continued adoption of electric vehicles and plug -in hybrid 184
282282 electric vehicles will have significant effects on state tax 185
283283 collections and the State Transportation Trust Fund over the 186
284284 coming years. To better understand these effects, the 187
285285 Legislature finds the following actions are necessary: 188
286286 (a) The Legislative Office of Economic and Demographic 189
287287 Research shall produce a report that esti mates the long-term 190
288288 impact on the State Transportation Trust Fund, the impact on 191
289289 sales tax and gross receipts tax revenues expected to result 192
290290 from the continuing adoption of electric vehicles and plug -in 193
291291 hybrid electric vehicles in the state, and the perce ntage of 194
292292 users that utilize residential charging stations rather than 195
293293 commercial charging stations. The report must also consider 196
294294 federal policies that incentivize or promote electric vehicles 197
295295 and the impact of such policies on the speed of continued 198
296296 adoption of such vehicles. 199
297297 (b) The Department of Transportation and the Department of 200
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306306 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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310310 Revenue shall provide assistance to the Office of Economic and 201
311311 Demographic Research in producing the report required by 202
312312 paragraph (a). 203
313313 (c) The report required by paragraph (a) shall be 204
314314 submitted to the Governor, the President of the Senate, and the 205
315-Speaker of the House of Representatives by December 1, 2026, and 206
316-shall be used by the 202 7 Legislature to consider potential 207
315+Speaker of the House of Representatives by January 15, 2025, and 206
316+shall be used by the 2025 Legislature to consider potential 207
317317 policy changes needed to address the long -term impact on the 208
318318 State Transportation Trust Fund from the continuing adoption of 209
319319 electric vehicles and plug -in hybrid electric vehicles. 210
320320 (2) For purposes of this section, the term: 211
321321 (a) "Electric vehicle" means a motor vehicle that is 212
322322 solely powered by an electr ic motor that draws current from 213
323323 rechargeable storage batteries, fuel cells, or other sources of 214
324324 electrical current. 215
325325 (b) "Plug-in hybrid electric vehicle" means a motor 216
326326 vehicle equipped to be propelled by an internal combustion 217
327327 engine and an electric mot or that draws current from 218
328328 rechargeable storage batteries, fuel cells, or other sources of 219
329329 electrical current that are recharged by an energy source 220
330330 external to the motor vehicle. 221
331331 Section 4. This act shall take effect upon becoming a law. 222