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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to the impact of electric vehicles and 2
plug-in hybrid electric vehicles on state revenues and 3
state trust funds; amending s. 216.137, F.S.; 4
requiring the Revenue Estimating Conference to 5
estimate the impact of certain sales tax levies for 6
specified state fiscal years; requiring the Revenue 7
Estimating Conference to provide such estimate to the 8
Department of Revenue by specified dates; providing 9
for future repeal; amending s. 212.20, F.S.; requiring 10
the department to make monthly distributions to the 11
State Transportation Trust Fund; providing for future 12
repeal; providing legislative findings; requiring the 13
Department of Transportation and the Dep artment of 14
Revenue to provide assistance to the Office of 15
Economic and Demographic Research in producing a 16
specified report; requiring such report to be 17
submitted to the Governor and Legislature by a certain 18
date; requiring the Legislature to use such repo rt for 19
certain considerations; defining the terms "electric 20
vehicle" and "plug-in hybrid electric vehicle"; 21
providing an effective date. 22
23
Be It Enacted by the Legislature of the State of Florida: 24
25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Section 1. Subsection (4) is added to section 216.1 37, 26
Florida Statutes, to read: 27
216.137 Sessions of consensus estimating conferences; 28
workpapers.— 29
(4) SPECIAL ESTIMATING SESSION. — 30
(a) By June 1, 2024, June 1, 2025, and June 1, 2026, the 31
Revenue Estimating Conference shall estimate the impact on the 32
General Revenue Fund in fiscal years 2024 -2025, 2025-2026, and 33
2026-2027, respectively, of the sales tax levied by s. 34
212.05(1)(e)1.c. on the sale of electricity that is used to 35
charge electric vehicles as defined in s. 320.01(36). The 36
Revenue Estimating Conference must provide such estimate to the 37
Department of Revenue no later than the June 10 preceding the 38
start of the applicable fiscal year. 39
(b) This subsection is repealed June 30, 202 7. 40
Section 2. Paragraph (d) of subsection (6) of section 41
212.20, Florida Statutes, is amended to read: 42
212.20 Funds collected, disposition; additional powers of 43
department; operational expense; refund of taxes adjudicated 44
unconstitutionally collected. — 45
(6) Distribution of all proceeds under this chapter and 46
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 47
(d) The proceeds of all other taxes and fees imposed 48
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 49
and (2)(b) shall be distributed as follows: 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1. In any fiscal year, the greate r of $500 million, minus 51
an amount equal to 4.6 percent of the proceeds of the taxes 52
collected pursuant to chapter 201, or 5.2 percent of all other 53
taxes and fees imposed pursuant to this chapter or remitted 54
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 55
monthly installments into the General Revenue Fund. 56
2. After the distribution under subparagraph 1., 8.9744 57
percent of the amount remitted by a sales tax dealer located 58
within a participating county pursuant to s. 218.61 shall be 59
transferred into the Local Government Half -cent Sales Tax 60
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 61
transferred shall be reduced by 0.1 percent, and the department 62
shall distribute this amount to the Public Employees Relations 63
Commission Trust Fun d less $5,000 each month, which shall be 64
added to the amount calculated in subparagraph 3. and 65
distributed accordingly. 66
3. After the distribution under subparagraphs 1. and 2., 67
0.0966 percent shall be transferred to the Local Government 68
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 69
to s. 218.65. 70
4. After the distributions under subparagraphs 1., 2., and 71
3., 2.0810 percent of the available proceeds shall be 72
transferred monthly to the Revenue Sharing Trust Fund for 73
Counties pursuant to s. 218.215. 74
5. After the distributions under subparagraphs 1., 2., and 75
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3., 1.3653 percent of the available proceeds shall be 76
transferred monthly to the Revenue Sharing Trust Fund for 77
Municipalities pursuant to s. 218.215. If the total revenue to 78
be distributed pursuant to this subparagraph is at least as 79
great as the amount due from the Revenue Sharing Trust Fund for 80
Municipalities and the former Municipal Financial Assistance 81
Trust Fund in state fiscal year 1999 -2000, no municipality shall 82
receive less than the amount due from the Revenue Sharing Trust 83
Fund for Municipalities and the former Municipal Financial 84
Assistance Trust Fund in state fiscal year 1999 -2000. If the 85
total proceeds to be distributed are less than the amount 86
received in combination from the Revenue Sharing Trust Fund for 87
Municipalities and the former Municipal Financial Assistance 88
Trust Fund in state fiscal year 1999 -2000, each municipality 89
shall receive an amount proportionate to the amount it was due 90
in state fiscal year 1999 -2000. 91
6. Of the remaining proceeds: 92
a. In each fiscal year, the sum of $29,915,500 shall be 93
divided into as many equal parts as there are counties in the 94
state, and one part shall be distributed to each county. The 95
distribution among the several counties must b egin each fiscal 96
year on or before January 5th and continue monthly for a total 97
of 4 months. If a local or special law required that any moneys 98
accruing to a county in fiscal year 1999 -2000 under the then-99
existing provisions of s. 550.135 be paid directly to the 100
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district school board, special district, or a municipal 101
government, such payment must continue until the local or 102
special law is amended or repealed. The state covenants with 103
holders of bonds or other instruments of indebtedness issued by 104
local governments, special districts, or district school boards 105
before July 1, 2000, that it is not the intent of this 106
subparagraph to adversely affect the rights of those holders or 107
relieve local governments, special districts, or district school 108
boards of the duty to meet their obligations as a result of 109
previous pledges or assignments or trusts entered into which 110
obligated funds received from the distribution to county 111
governments under then -existing s. 550.135. This distribution 112
specifically is in lieu of funds d istributed under s. 550.135 113
before July 1, 2000. 114
b. The department shall distribute $166,667 monthly to 115
each applicant certified as a facility for a new or retained 116
professional sports franchise pursuant to s. 288.1162. Up to 117
$41,667 shall be distributed monthly by the department to each 118
certified applicant as defined in s. 288.11621 for a facility 119
for a spring training franchise. However, not more than $416,670 120
may be distributed monthly in the aggregate to all certified 121
applicants for facilities for spr ing training franchises. 122
Distributions begin 60 days after such certification and 123
continue for not more than 30 years, except as otherwise 124
provided in s. 288.11621. A certified applicant identified in 125
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this sub-subparagraph may not receive more in distribut ions than 126
expended by the applicant for the public purposes provided in s. 127
288.1162(5) or s. 288.11621(3). 128
c. The department shall distribute up to $83,333 monthly 129
to each certified applicant as defined in s. 288.11631 for a 130
facility used by a single spr ing training franchise, or up to 131
$166,667 monthly to each certified applicant as defined in s. 132
288.11631 for a facility used by more than one spring training 133
franchise. Monthly distributions begin 60 days after such 134
certification or July 1, 2016, whichever is later, and continue 135
for not more than 20 years to each certified applicant as 136
defined in s. 288.11631 for a facility used by a single spring 137
training franchise or not more than 25 years to each certified 138
applicant as defined in s. 288.11631 for a facil ity used by more 139
than one spring training franchise. A certified applicant 140
identified in this sub -subparagraph may not receive more in 141
distributions than expended by the applicant for the public 142
purposes provided in s. 288.11631(3). 143
d. The department sha ll distribute $15,333 monthly to the 144
State Transportation Trust Fund. 145
e.(I) On or before July 25, 2021, August 25, 2021, and 146
September 25, 2021, the department shall distribute $324,533,334 147
in each of those months to the Unemployment Compensation Trust 148
Fund, less an adjustment for refunds issued from the General 149
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 150
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
distribution. The adjustments made by the department to the 151
total distributions shall be equal to the total refunds made 152
pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 153
subtracted from any single distribution exceeds the 154
distribution, the department may not make that distribution and 155
must subtract the remaining balance from the next distribution. 156
(II) Beginning July 2022, and on or before the 25th day of 157
each month, the department shall distribute $90 million monthly 158
to the Unemployment Compensation Trust Fund. 159
(III) If the ending balance of the Unemployment 160
Compensation Trust Fund exceeds $4,071,519,600 on the last day 161
of any month, as determined from United States Department of the 162
Treasury data, the Office of Economic and Demographic Research 163
shall certify to the department that the ending balance of the 164
trust fund exceeds such amount. 165
(IV) This sub-subparagraph is repealed, and the department 166
shall end monthly distributions under sub -sub-subparagraph (II), 167
on the date the department receives certification under sub -sub-168
subparagraph (III). 169
f. Beginning July 1, 2023, in each fiscal year, the 170
department shall distribu te $27.5 million to the Florida 171
Agricultural Promotional Campaign Trust Fund under s. 571.26, 172
for further distribution in accordance with s. 571.265. This 173
sub-subparagraph is repealed June 30, 2025. 174
g. Beginning July 2024, and on or before the 25th day o f 175
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each month thereafter, the department shall distribute to the 176
State Transportation Trust Fund one -twelfth of the amount 177
estimated by the Revenue Estimating Conference pursuant to s. 178
216.137(4) for that state fiscal year. This sub -subparagraph is 179
repealed June 30, 2027. 180
7. All other proceeds must remain in the General Revenue 181
Fund. 182
Section 3. (1) The Legislature recognizes that the 183
continued adoption of electric vehicles and plug -in hybrid 184
electric vehicles will have significant effects on state tax 185
collections and the State Transportation Trust Fund over the 186
coming years. To better understand these effects, the 187
Legislature finds the following actions are necessary: 188
(a) The Legislative Office of Economic and Demographic 189
Research shall produce a rep ort that estimates the long -term 190
impact on the State Transportation Trust Fund, the impact on 191
sales tax and gross receipts tax revenues expected to result 192
from the continuing adoption of electric vehicles and plug -in 193
hybrid electric vehicles in the state, and the percentage of 194
users that utilize residential charging stations rather than 195
commercial charging stations. The report must also consider 196
federal policies that incentivize or promote electric vehicles 197
and the impact of such policies on the speed of co ntinued 198
adoption of such vehicles. 199
(b) The Department of Transportation and the Department of 200
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Revenue shall provide assistance to the Office of Economic and 201
Demographic Research in producing the report required by 202
paragraph (a). 203
(c) The report required by paragraph (a) shall be 204
submitted to the Governor, the President of the Senate, and the 205
Speaker of the House of Representatives by December 1, 2026, and 206
shall be used by the 202 7 Legislature to consider potential 207
policy changes needed to address the lon g-term impact on the 208
State Transportation Trust Fund from the continuing adoption of 209
electric vehicles and plug -in hybrid electric vehicles. 210
(2) For purposes of this section, the term: 211
(a) "Electric vehicle" means a motor vehicle that is 212
solely powered by an electric motor that draws current from 213
rechargeable storage batteries, fuel cells, or other sources of 214
electrical current. 215
(b) "Plug-in hybrid electric vehicle" means a motor 216
vehicle equipped to be propelled by an internal combustion 217
engine and an electric motor that draws current from 218
rechargeable storage batteries, fuel cells, or other sources of 219
electrical current that are recharged by an energy source 220
external to the motor vehicle. 221
Section 4. This act shall take effect upon becoming a law. 222