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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 taxation; amending s. 125.0104, 2
F.S.; requiring specified ordinances to expire after a 3
certain amount of time; authorizing the adoption of a 4
new ordinance; requiring certain taxes to be renewed 5
by a certain date to remain in effect; prov iding 6
applicability; providing an exception; amending s. 7
192.001, F.S.; revising the definition of the term 8
"tangible personal property" to specify the conditions 9
under which certain work is deemed substantially 10
completed; providing applicability; providin g for 11
retroactive operation; amending s. 193.624, F.S.; 12
revising the definition of the term "renewable energy 13
source device"; providing applicability; amending s. 14
194.037, F.S.; revising obsolete provisions; amending 15
s. 201.08, F.S.; providing applicabilit y; defining the 16
term "principal limit"; requiring certain taxes to be 17
calculated based on the principal limit at a specified 18
event; providing retroactive operation; providing 19
construction; amending s. 212.0306, F.S.; specifying 20
the type of vote necessary f or a certain tax levy; 21
amending s. 212.031, F.S.; providing a temporary 22
reduction in a specified tax rate; amending s. 212.05, 23
F.S.; providing a sales tax exemption for certain 24
leases and rentals; amending s. 212.055, F.S.; 25
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revising the number of years tha t certain taxes may be 26
levied; requiring approval of certain taxes in a 27
referendum; removing a restriction on counties that 28
may levy a specified tax; revising the date when a 29
certain tax may expire; amending s. 212.11, F.S.; 30
authorizing an automatic extens ion for filing returns 31
and remitting sales and use tax when specified states 32
of emergency are declared; amending s. 212.20, F.S.; 33
extending the date a certain distribution will be 34
repealed; amending s. 220.02, F.S.; revising the order 35
in which credits may be taken to include a specified 36
credit; amending s. 220.03, F.S.; revising the date of 37
adoption of the Internal Revenue Code and other 38
federal income tax statutes for purposes of the state 39
corporate income tax; providing retroactive operation; 40
creating s. 220.1992, F.S.; defining the terms 41
"qualified employee" and "qualified taxpayer"; 42
establishing a credit against specified taxes for 43
taxpayers that employ specified individuals; providing 44
the maximum amount of such credit; providing how such 45
credit is determined; providing application 46
requirements; requiring credits to be approved prior 47
to being used; requiring credits to be approved in a 48
specified manner; providing the maximum credit that 49
may be claimed by a single taxpayer; authorizing 50
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carryforward of cred its in a specified manner; 51
providing the maximum amount of credit that may be 52
granted during specified fiscal years; authorizing the 53
Department of Revenue to consult with specified 54
entities for a certain purpose; authorizing 55
rulemaking; amending s. 220.222 , F.S.; providing an 56
automatic extension of the due date for a specified 57
tax return in certain circumstances; amending s. 58
374.986, F.S.; revising obsolete provisions; amending 59
s. 402.62, F.S.; increasing the Strong Families Tax 60
Credit cap; providing when a pplications may be 61
submitted to the Department of Revenue; amending s. 62
413.4021, F.S.; increasing the distribution for a 63
specified program; amending s. 571.265, F.S.; 64
extending the date of a future repeal; exempting from 65
sales and use tax specified disaste r preparedness 66
supplies during specified timeframes; defining terms; 67
specifying locations where the tax exemptions do not 68
apply; exempting from sales and use tax admissions to 69
certain events, performances, and facilities, certain 70
season tickets, and the re tail sale of certain boating 71
and water activity, camping, fishing, general outdoor, 72
and residential pool supplies and sporting equipment 73
during specified timeframes; providing definitions; 74
specifying locations where the tax exemptions do not 75
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apply; authorizing the Department of Revenue to adopt 76
emergency rules; exempting from sales and use tax the 77
retail sale of certain clothing, wallets, bags, school 78
supplies, learning aids and jigsaw puzzles, and 79
personal computers and personal computer -related 80
accessories during specified timeframes; providing 81
definitions; specifying locations where the tax 82
exemptions do not apply; authorizing certain dealers 83
to opt out of participating in the tax holiday, 84
subject to certain requirements; authorizing the 85
Department of Revenue to adopt emergency rules; 86
exempting from the sales and use tax the retail sale 87
of certain tools during a specified timeframe; 88
specifying locations where the tax exemptions do not 89
apply; authorizing the Department of Revenue to adopt 90
emergency rules; requiring certain counties to use 91
specified tax revenue for affordable housing; 92
providing requirements for housing financed with such 93
revenue; providing for distribution of such funds; 94
authorizing the Department of Revenue to adopt 95
emergency rules for speci fied provisions; providing 96
for future repeal; providing effective dates. 97
98
Be It Enacted by the Legislature of the State of Florida: 99
100
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Section 1. Paragraphs (f), (g), and (h) are added to 101
subsection (4) of section 125.0104, Florida Statutes, to read: 102
125.0104 Tourist development tax; procedure for levying; 103
authorized uses; referendum; enforcement. — 104
(4) ORDINANCE LEVY TAX; PROCEDURE. — 105
(f) An ordinance that levies and imposes a tax pursuant to 106
this section expires 6 years after the date the ordina nce is 107
approved in a referendum, but may be renewed for subsequent 6 -108
year periods if each 6 -year period is approved in a referendum 109
held pursuant to subsection (6). 110
(g) Any tax imposed pursuant to this section and in effect 111
on June 30, 2024, must be rene wed by an ordinance approved in a 112
referendum held pursuant to subsection (6) on or before July 1, 113
2029, in order to remain in effect after July 1, 2029. 114
(h) The state covenants with holders of bonds or other 115
instruments of indebtedness issued by counties before July 1, 116
2024, that it will not impair or materially alter the rights of 117
those holders or relieve counties of the duty to meet their 118
obligations as a result of previous pledges or assignments 119
entered into under this section as it existed before July 1, 120
2024. Therefore, paragraph (g) does not apply in any case in 121
which the proceeds of a tax levied pursuant to this section on 122
or before June 30, 2024, have been pledged to secure and 123
liquidate revenue bonds or revenue refunding bonds as authorized 124
by this section, unless such bonds are retired before July 1, 125
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2029. If the bonds are not retired on July 1, 2029, paragraph 126
(g) shall apply as though July 1, 2029, was instead replaced 127
with July 1 of the year following the retirement of such bonds. 128
Section 2. Paragraph (d) of subsection (11) of section 129
192.001, Florida Statutes, is amended to read: 130
192.001 Definitions. —All definitions set out in chapters 1 131
and 200 that are applicable to this chapter are included herein. 132
In addition, the following definition s shall apply in the 133
imposition of ad valorem taxes: 134
(11) "Personal property," for the purposes of ad valorem 135
taxation, shall be divided into four categories as follows: 136
(d) "Tangible personal property" means all goods, 137
chattels, and other articles of value (but does not include the 138
vehicular items enumerated in s. 1(b), Art. VII of the State 139
Constitution and elsewhere defined) capable of manual possession 140
and whose chief value is intrinsic to the article itself. 141
"Construction work in progress" consists of those items of 142
tangible personal property commonly known as fixtures, 143
machinery, and equipment when in the process of being installed 144
in new or expanded improvements to real property and whose value 145
is materially enhanced upon connection or use with a 146
preexisting, taxable, operational system or facility. 147
Construction work in progress shall be deemed substantially 148
completed when connected with the preexisting, taxable, 149
operational system or facility. For the purpose of tangible 150
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personal property construc ted or installed by an electric 151
utility, construction work in progress shall not be deemed 152
substantially completed unless all permits or approvals required 153
for commercial operation have been received or approved. 154
Inventory and household goods are expressly excluded from this 155
definition. 156
Section 3. The amendment made by this act to s. 192.001, 157
Florida Statutes, first applies to the 2024 property tax roll, 158
and operates retroactively to January 1, 2024. 159
Section 4. Subsection (1) of section 193.624, Flo rida 160
Statutes, is amended to read: 161
193.624 Assessment of renewable energy source devices. — 162
(1) As used in this section, the term "renewable energy 163
source device" means any of the following equipment that 164
collects, transmits, stores, or uses solar energy, wind energy, 165
or energy derived from geothermal deposits or biogas, as defined 166
in s. 366.91: 167
(a) Solar energy collectors, photovoltaic modules, and 168
inverters. 169
(b) Storage tanks and other storage systems, excluding 170
swimming pools used as storage tanks. 171
(c) Rockbeds. 172
(d) Thermostats and other control devices. 173
(e) Heat exchange devices. 174
(f) Pumps and fans. 175
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(g) Roof ponds. 176
(h) Freestanding thermal containers. 177
(i) Pipes, ducts, wiring, structural supports, refrigerant 178
handling systems, and other components used as integral parts of 179
such systems; however, such equipment does not includ e 180
conventional backup systems of any type or any equipment or 181
structure that would be required in the absence of the renewable 182
energy source device. 183
(j) Windmills and wind turbines. 184
(k) Wind-driven generators. 185
(l) Power conditioning and storage devic es that store or 186
use solar energy, wind energy, or energy derived from geothermal 187
deposits to generate electricity or mechanical forms of energy. 188
(m) Pipes and other equipment used to transmit hot 189
geothermal water to a dwelling or structure from a geothe rmal 190
deposit. 191
(n) Pipes, equipment, structural facilities, structural 192
support, and any other machinery integral to the 193
interconnection, production, storage, compression, 194
transportation, processing, and conversion of biogas from 195
landfill waste, livestock farm waste, including manure, food 196
waste, or treated wastewater into renewable natural gas as 197
defined in s. 366.91. 198
199
The term does not include equipment that is on the distribution 200
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or transmission side of the point at which a renewable energy 201
source device is interconnected to an electric utility's 202
distribution grid or transmission lines or a natural gas 203
pipeline or distribution system . 204
Section 5. The amendments made by this act to s. 193.624, 205
Florida Statutes, first apply to the 2025 property tax roll. 206
Section 6. Paragraph (f) of subsection (1) of section 207
194.037, Florida Statutes, is amended to read: 208
194.037 Disclosure of tax impact. — 209
(1) After hearing all petitions, complaints, appeals, and 210
disputes, the clerk shall make public notice of the f indings and 211
results of the board as provided in chapter 50. If published in 212
the print edition of a newspaper, the notice must be in at least 213
a quarter-page size advertisement of a standard size or tabloid 214
size newspaper, and the headline shall be in a type no smaller 215
than 18 point. The advertisement shall not be placed in that 216
portion of the newspaper where legal notices and classified 217
advertisements appear. The advertisement shall be published in a 218
newspaper in the county. The newspaper selected shall be o ne of 219
general interest and readership in the community pursuant to 220
chapter 50. For all advertisements published pursuant to this 221
section, the headline shall read: TAX IMPACT OF VALUE ADJUSTMENT 222
BOARD. The public notice shall list the members of the value 223
adjustment board and the taxing authorities to which they are 224
elected. The form shall show, in columnar form, for each of the 225
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property classes listed under subsection (2), the following 226
information, with appropriate column totals: 227
(f) In the sixth column, the net change in taxable value 228
from the property appraiser's assessor's initial roll which 229
results from board decisions. 230
Section 7. Subsections (6), (7), and (8) of section 231
201.08, Florida Statutes, are renumbered as subsections (7), 232
(8), and (9), respectively, a new subsection (6) is added to 233
that section, and paragraph (b) of subsection (1) of that 234
section is republished, to read: 235
201.08 Tax on promissory or nonnegotiable notes, written 236
obligations to pay money, or assignments of wages or other 237
compensation; exception. — 238
(1) 239
(b) On mortgages, trust deeds, security agreements, or 240
other evidences of indebtedness filed or recorded in this state, 241
and for each renewal of the same, the tax shall be 35 cents on 242
each $100 or fraction thereof of the indeb tedness or obligation 243
evidenced thereby. Mortgages, including, but not limited to, 244
mortgages executed without the state and recorded in the state, 245
which incorporate the certificate of indebtedness, not otherwise 246
shown in separate instruments, are subject t o the same tax at 247
the same rate. When there is both a mortgage, trust deed, or 248
security agreement and a note, certificate of indebtedness, or 249
obligation, the tax shall be paid on the mortgage, trust deed, 250
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or security agreement at the time of recordation. A notation 251
shall be made on the note, certificate of indebtedness, or 252
obligation that the tax has been paid on the mortgage, trust 253
deed, or security agreement. If a mortgage, trust deed, security 254
agreement, or other evidence of indebtedness is subsequently 255
filed or recorded in this state to evidence an indebtedness or 256
obligation upon which tax was paid under paragraph (a) or 257
subsection (2), tax shall be paid on the mortgage, trust deed, 258
security agreement, or other evidence of indebtedness on the 259
amount of the indebtedness or obligation evidenced which exceeds 260
the aggregate amount upon which tax was previously paid under 261
this paragraph and under paragraph (a) or subsection (2). If the 262
mortgage, trust deed, security agreement, or other evidence of 263
indebtedness subject to the tax levied by this section secures 264
future advances, as provided in s. 697.04, the tax shall be paid 265
at the time of recordation on the initial debt or obligation 266
secured, excluding future advances; at the time and so often as 267
any future advance is made, the tax shall be paid on all sums 268
then advanced regardless of where such advance is made. 269
Notwithstanding the aforestated general rule, any increase in 270
the amount of original indebtedness caused by interest accruing 271
under an adjustable rate no te or mortgage having an initial 272
interest rate adjustment interval of not less than 6 months 273
shall be taxable as a future advance only to the extent such 274
increase is a computable sum certain when the document is 275
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executed. Failure to pay the tax shall not a ffect the lien for 276
any such future advance given by s. 697.04, but any person who 277
fails or refuses to pay such tax due by him or her is guilty of 278
a misdemeanor of the first degree. The mortgage, trust deed, or 279
other instrument shall not be enforceable in a ny court of this 280
state as to any such advance unless and until the tax due 281
thereon upon each advance that may have been made thereunder has 282
been paid. 283
(6) For a home equity conversion mortgage as defined in 12 284
CFR s. 1026.33(a), only the principal limit available to the 285
borrower is subject to the tax imposed in this section. The 286
maximum claim amount and the stated mortgage amount are not 287
subject to the tax imposed in this section. As used in this 288
subsection, the term "principal limit" means the gross amou nt of 289
loan proceeds available to the borrower without consideration of 290
any use restrictions. For purposes of this subsection, the tax 291
must be calculated based on the principal limit amount 292
determined at the time of closing as evidenced by the recorded 293
mortgage or any supporting documents attached thereto. 294
Section 8. The amendment to s. 201.08, Florida Statutes, 295
made by this act is intended to be remedial in nature and shall 296
apply retroactively, but does not create a right to a refund or 297
credit of any tax paid before the effective date of this act. 298
For any home equity conversion mortgage recorded before the 299
effective date of this act, the taxpayer may evidence the 300
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principal limit using related loan documents. 301
Section 9. Paragraph (d) of subsection (2) of section 302
212.0306, Florida Statutes, is amended to read: 303
212.0306 Local option food and beverage tax; procedure for 304
levying; authorized uses; administration. — 305
(2) 306
(d) Sales in cities or towns presently imposing a 307
municipal resort tax as authorized by chapter 67-930, Laws of 308
Florida, are exempt from the taxes authorized by subsection (1); 309
however, the tax authorized by paragraph (1)(b) may be levied in 310
such city or town if the governing authority of the city or town 311
adopts an ordinance that is subseq uently approved by a majority 312
of the registered electors in such city or town voting in at a 313
referendum held at a general election as defined in s. 97.021. 314
Any tax levied in a city or town pursuant to this paragraph 315
takes effect on the first day of January following the general 316
election in which the ordinance was approved. A referendum to 317
reenact an expiring tax authorized under this paragraph must be 318
held at a general election occurring within the 48 -month period 319
immediately preceding the effective date of the reenacted tax, 320
and the referendum may appear on the ballot only once within the 321
48-month period. 322
Section 10. Paragraph (f) is added to subsection (1) of 323
section 212.031, Florida Statutes, to read: 324
212.031 Tax on rental or license fee for use of real 325
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property.— 326
(1) 327
(f) From July 1, 2024, through June 30, 2025, the tax rate 328
under paragraphs (c) and (d) shall be 1.25 percent. 329
Section 11. Paragraph (c) of subsection (1) of section 330
212.05, Florida Statutes, is amended to read: 331
212.05 Sales, storage, use tax.—It is hereby declared to 332
be the legislative intent that every person is exercising a 333
taxable privilege who engages in the business of selling 334
tangible personal property at retail in this state, including 335
the business of making or facilitat ing remote sales; who rents 336
or furnishes any of the things or services taxable under this 337
chapter; or who stores for use or consumption in this state any 338
item or article of tangible personal property as defined herein 339
and who leases or rents such property within the state. 340
(1) For the exercise of such privilege, a tax is levied on 341
each taxable transaction or incident, which tax is due and 342
payable as follows: 343
(c) At the rate of 6 percent of the gross proceeds derived 344
from the lease or rental of tangible personal property, as 345
defined herein; however, the following special provisions apply 346
to the lease or rental of motor vehicles and to peer -to-peer 347
car-sharing programs: 348
1. When a motor vehicle is leased or rented by a motor 349
vehicle rental company or thro ugh a peer-to-peer car-sharing 350
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program as those terms are defined in s. 212.0606(1) for a 351
period of less than 12 months: 352
a. If the motor vehicle is rented in Florida, the entire 353
amount of such rental is taxable, even if the vehicle is dropped 354
off in another state. 355
b. If the motor vehicle is rented in another state and 356
dropped off in Florida, the rental is exempt from Florida tax. 357
c. If the motor vehicle is rented through a peer -to-peer 358
car-sharing program, the peer -to-peer car-sharing program shall 359
collect and remit the applicable tax due in connection with the 360
rental. 361
2. Except as provided in subparagraph 3., for the lease or 362
rental of a motor vehicle for a period of not less than 12 363
months, sales tax is due on the lease or rental payments if the 364
vehicle is registered in this state; provided, however, that no 365
tax shall be due if the taxpayer documents use of the motor 366
vehicle outside this state and tax is being paid on the lease or 367
rental payments in another state. 368
3. The tax imposed by this chapte r does not apply to the 369
lease or rental of a commercial motor vehicle as defined in s. 370
316.003(14)(a) to one lessee or rentee , or of a motor vehicle as 371
defined in s. 316.003 which is to be used primarily in the trade 372
or established business of the lessee o r rentee, for a period of 373
not less than 12 months when tax was paid on the purchase price 374
of such vehicle by the lessor. To the extent tax was paid with 375
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respect to the purchase of such vehicle in another state, 376
territory of the United States, or the Distri ct of Columbia, the 377
Florida tax payable shall be reduced in accordance with s. 378
212.06(7). This subparagraph shall only be available when the 379
lease or rental of such property is an established business or 380
part of an established business or the same is incid ental or 381
germane to such business. 382
Section 12. Paragraph (f) of subsection (1), paragraphs 383
(a) and (d) of subsection (3), paragraph (a) of subsection (4), 384
subsection (5), paragraph (f) of subsection (9), and subsection 385
(10) of section 212.055, Florida Statutes, are amended to read: 386
212.055 Discretionary sales surtaxes; legislative intent; 387
authorization and use of proceeds. —It is the legislative intent 388
that any authorization for imposition of a discretionary sales 389
surtax shall be published in the Flori da Statutes as a 390
subsection of this section, irrespective of the duration of the 391
levy. Each enactment shall specify the types of counties 392
authorized to levy; the rate or rates which may be imposed; the 393
maximum length of time the surtax may be imposed, if a ny; the 394
procedure which must be followed to secure voter approval, if 395
required; the purpose for which the proceeds may be expended; 396
and such other requirements as the Legislature may provide. 397
Taxable transactions and administrative procedures shall be as 398
provided in s. 212.054. 399
(1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 400
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SURTAX.— 401
(f) Any discretionary sales surtax levied under this 402
subsection pursuant to a referendum held on or after July 1, 403
2024 2020, may not be levied for more than 10 30 years. 404
(3) SMALL COUNTY SURTAX. — 405
(a) The governing authority in each county that has a 406
population of 50,000 or less on April 1, 1992, may levy a 407
discretionary sales surtax of 0.5 percent or 1 percent. The levy 408
of the surtax shall be pursuant to ordinance enacted by an 409
extraordinary vote of the members of the county governing 410
authority and if the surtax revenues are expended for operating 411
purposes. If the surtax revenues are expended for the purpose of 412
servicing bond indebtedness, the surtax shall be approved by a 413
majority of the electors of the county voting in a referendum on 414
the surtax. 415
(d)1. If the surtax is levied pursuant to a referendum, 416
The proceeds of the surtax and any interest accrued thereto may 417
be expended by the school district or within the county and 418
municipalities within the county, or, in the case of a 419
negotiated joint county agreement, within another county, for 420
the purpose of servicing bond indebtedness to finance, plan, and 421
construct infrastructure and to acquire land for public 422
recreation or conservation or protection of natural resources. 423
However, if the surtax is levied pursuant to an ordinance 424
approved by an extraordinary vote of the members of the county 425
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governing authority, The proceeds and any interest accrued 426
thereto may also be used for operational expenses of any 427
infrastructure or for any public purpose authorized in the 428
ordinance under which the surtax is levied. 429
2. For the purposes of this paragraph, "infrastructure" 430
means any fixed capital expenditure or fixed capital costs 431
associated with the construction, reconstruction, or improvement 432
of public facilities that have a life expectancy of 5 or more 433
years and any land acquisition, land improvement, design, and 434
engineering costs related thereto. 435
(4) INDIGENT CARE AND TRAUMA CENTER SURTAX.— 436
(a)1. The governing body in each county that the 437
government of which is not consolidated with that of one or more 438
municipalities, which has a population of at least 800,000 439
residents and is not authorized to levy a surtax under 440
subsection (5), may levy, pursuant to an ordinance either 441
approved by an extraordinary vote of the governing body or 442
conditioned to take effect only upon approval by a majority vote 443
of the electors of the county voting in a referendum, a 444
discretionary sales surtax a t a rate that may not exceed 0.5 445
percent. 446
2. If the ordinance is conditioned on a referendum, A 447
statement that includes a brief and general description of the 448
purposes to be funded by the surtax and that conforms to the 449
requirements of s. 101.161 shall b e placed on the ballot by the 450
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governing body of the county. The following questions shall be 451
placed on the ballot: 452
FOR THE. . . .CENTS TAX 453
AGAINST THE. . . .CENTS TAX 454
3. The ordinance adopted by the governing body providing 455
for the imposition of the surtax shall set forth a plan for 456
providing health care services to qualified residents, as 457
defined in subparagraph 4. Such plan and subsequent amendments 458
to it shall fund a broad range of health care services for both 459
indigent persons and the medically poor, including, but not 460
limited to, primary care and preventive care as well as hospital 461
care. The plan must also address the services to be provided by 462
the Level I trauma c enter. It shall emphasize a continuity of 463
care in the most cost -effective setting, taking into 464
consideration both a high quality of care and geographic access. 465
Where consistent with these objectives, it shall include, 466
without limitation, services rendered by physicians, clinics, 467
community hospitals, mental health centers, and alternative 468
delivery sites, as well as at least one regional referral 469
hospital where appropriate. It shall provide that agreements 470
negotiated between the county and providers, includin g hospitals 471
with a Level I trauma center, will include reimbursement 472
methodologies that take into account the cost of services 473
rendered to eligible patients, recognize hospitals that render a 474
disproportionate share of indigent care, provide other 475
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incentives to promote the delivery of charity care, promote the 476
advancement of technology in medical services, recognize the 477
level of responsiveness to medical needs in trauma cases, and 478
require cost containment including, but not limited to, case 479
management. It must also provide that any hospitals that are 480
owned and operated by government entities on May 21, 1991, must, 481
as a condition of receiving funds under this subsection, afford 482
public access equal to that provided under s. 286.011 as to 483
meetings of the governi ng board, the subject of which is 484
budgeting resources for the rendition of charity care as that 485
term is defined in the Florida Hospital Uniform Reporting System 486
(FHURS) manual referenced in s. 408.07. The plan shall also 487
include innovative health care prog rams that provide cost -488
effective alternatives to traditional methods of service 489
delivery and funding. 490
4. For the purpose of this paragraph, the term "qualified 491
resident" means residents of the authorizing county who are: 492
a. Qualified as indigent person s as certified by the 493
authorizing county; 494
b. Certified by the authorizing county as meeting the 495
definition of the medically poor, defined as persons having 496
insufficient income, resources, and assets to provide the needed 497
medical care without using resour ces required to meet basic 498
needs for shelter, food, clothing, and personal expenses; or not 499
being eligible for any other state or federal program, or having 500
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medical needs that are not covered by any such program; or 501
having insufficient third -party insurance coverage. In all 502
cases, the authorizing county is intended to serve as the payor 503
of last resort; or 504
c. Participating in innovative, cost -effective programs 505
approved by the authorizing county. 506
5. Moneys collected pursuant to this paragraph remain the 507
property of the state and shall be distributed by the Department 508
of Revenue on a regular and periodic basis to the clerk of the 509
circuit court as ex officio custodian of the funds of the 510
authorizing county. The clerk of the circuit court shall: 511
a. Maintain the moneys in an indigent health care trust 512
fund; 513
b. Invest any funds held on deposit in the trust fund 514
pursuant to general law; 515
c. Disburse the funds, including any interest earned, to 516
any provider of health care services, as provided in 517
subparagraphs 3. and 4., upon directive from the authorizing 518
county. However, if a county has a population of at least 519
800,000 residents and has levied the surtax authorized in this 520
paragraph, notwithstanding any directive from the authorizing 521
county, on October 1 of each calendar year, the clerk of the 522
court shall issue a check in the amount of $6.5 million to a 523
hospital in its jurisdiction that has a Level I trauma center or 524
shall issue a check in the amount of $3.5 million to a hospital 525
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in its jurisdiction that has a Level I trauma center if that 526
county enacts and implements a hospital lien law in accordance 527
with chapter 98-499, Laws of Florida. The issuance of the checks 528
on October 1 of each year is provided in recognition of the 529
Level I trauma center status and sh all be in addition to the 530
base contract amount received during fiscal year 1999 -2000 and 531
any additional amount negotiated to the base contract. If the 532
hospital receiving funds for its Level I trauma center status 533
requests such funds to be used to generate federal matching 534
funds under Medicaid, the clerk of the court shall instead issue 535
a check to the Agency for Health Care Administration to 536
accomplish that purpose to the extent that it is allowed through 537
the General Appropriations Act; and 538
d. Prepare on a biennial basis an audit of the trust fund 539
specified in sub-subparagraph a. Commencing February 1, 2004, 540
such audit shall be delivered to the governing body and to the 541
chair of the legislative delegation of each authorizing county. 542
6. Notwithstanding any other provision of this section, a 543
county shall not levy local option sales surtaxes authorized in 544
this paragraph and subsections (2) and (3) in excess of a 545
combined rate of 1 percent. 546
(5) COUNTY PUBLIC HOSPITAL SURTAX. — Any county as defined 547
in s. 125.011(1) may levy the surtax authorized in this 548
subsection pursuant to an ordinance either approved by 549
extraordinary vote of the county commission or conditioned to 550
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take effect only upon approval by a majority vote of the 551
electors of the county voting in a referendum. In a county as 552
defined in s. 125.011(1), for the purposes of this subsection, 553
"county public general hospital" means a general hospital as 554
defined in s. 395.002 which is owned, operated, maintained, or 555
governed by the county or its agency, auth ority, or public 556
health trust. 557
(a) The rate shall be 0.5 percent. 558
(b) If the ordinance is conditioned on a referendum, The 559
proposal to adopt the county public hospital surtax shall be 560
placed on the ballot in accordance with subsection (10). The 561
referendum question on the ballot shall include a brief general 562
description of the health care services to be funded by the 563
surtax. 564
(c) Proceeds from the surtax shall be: 565
1. Deposited by the county in a special fund, set aside 566
from other county funds, to be u sed only for the operation, 567
maintenance, and administration of the county public general 568
hospital; and 569
2. Remitted promptly by the county to the agency, 570
authority, or public health trust created by law which 571
administers or operates the county public gene ral hospital. 572
(d) Except as provided in subparagraphs 1. and 2., the 573
county must continue to contribute each year an amount equal to 574
at least 80 percent of that percentage of the total county 575
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budget appropriated for the operation, administration, and 576
maintenance of the county public general hospital from the 577
county's general revenues in the fiscal year of the county 578
ending September 30, 1991: 579
1. Twenty-five percent of such amount must be remitted to 580
a governing board, agency, or authority that is wholly 581
independent from the public health trust, agency, or authority 582
responsible for the county public general hospital, to be used 583
solely for the purpose of funding the plan for indigent health 584
care services provided for in paragraph (e); 585
2. However, in the first year of the plan, a total of $10 586
million shall be remitted to such governing board, agency, or 587
authority, to be used solely for the purpose of funding the plan 588
for indigent health care services provided for in paragraph (e), 589
and in the second year of the plan, a total of $15 million shall 590
be so remitted and used. 591
(e) A governing board, agency, or authority shall be 592
chartered by the county commission upon this act becoming law. 593
The governing board, agency, or authority shall adopt and 594
implement a health care plan for indigent health care services. 595
The governing board, agency, or authority shall consist of no 596
more than seven and no fewer than five members appointed by the 597
county commission. The members of the governing board, agency, 598
or authority shall be at least 18 years of age and residents of 599
the county. No member may be employed by or affiliated with a 600
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health care provider or the public health trust, agency, or 601
authority responsible for the county public general hospital. 602
The following community or ganizations shall each appoint a 603
representative to a nominating committee: the South Florida 604
Hospital and Healthcare Association, the Miami -Dade County 605
Public Health Trust, the Dade County Medical Association, the 606
Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade 607
County. This committee shall nominate between 10 and 14 county 608
citizens for the governing board, agency, or authority. The 609
slate shall be presented to the county commission and the county 610
commission shall confirm the top five to seven n ominees, 611
depending on the size of the governing board. Until such time as 612
the governing board, agency, or authority is created, the funds 613
provided for in subparagraph (d)2. shall be placed in a 614
restricted account set aside from other county funds and not 615
disbursed by the county for any other purpose. 616
1. The plan shall divide the county into a minimum of four 617
and maximum of six service areas, with no more than one 618
participant hospital per service area. The county public general 619
hospital shall be designated as the provider for one of the 620
service areas. Services shall be provided through participants' 621
primary acute care facilities. 622
2. The plan and subsequent amendments to it shall fund a 623
defined range of health care services for both indigent persons 624
and the medically poor, including primary care, preventive care, 625
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hospital emergency room care, and hospital care necessary to 626
stabilize the patient. For the purposes of this section, 627
"stabilization" means stabilization as defined in s. 397.311. 628
Where consistent with these objectives, the plan may include 629
services rendered by physicians, clinics, community hospitals, 630
and alternative delivery sites, as well as at least one regional 631
referral hospital per service area. The plan shall provide that 632
agreements negotiate d between the governing board, agency, or 633
authority and providers shall recognize hospitals that render a 634
disproportionate share of indigent care, provide other 635
incentives to promote the delivery of charity care to draw down 636
federal funds where appropriate , and require cost containment, 637
including, but not limited to, case management. From the funds 638
specified in subparagraphs (d)1. and 2. for indigent health care 639
services, service providers shall receive reimbursement at a 640
Medicaid rate to be determined by t he governing board, agency, 641
or authority created pursuant to this paragraph for the initial 642
emergency room visit, and a per -member per-month fee or 643
capitation for those members enrolled in their service area, as 644
compensation for the services rendered follo wing the initial 645
emergency visit. Except for provisions of emergency services, 646
upon determination of eligibility, enrollment shall be deemed to 647
have occurred at the time services were rendered. The provisions 648
for specific reimbursement of emergency service s shall be 649
repealed on July 1, 2001, unless otherwise reenacted by the 650
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Legislature. The capitation amount or rate shall be determined 651
before program implementation by an independent actuarial 652
consultant. In no event shall such reimbursement rates exceed 653
the Medicaid rate. The plan must also provide that any hospitals 654
owned and operated by government entities on or after the 655
effective date of this act must, as a condition of receiving 656
funds under this subsection, afford public access equal to that 657
provided under s. 286.011 as to any meeting of the governing 658
board, agency, or authority the subject of which is budgeting 659
resources for the retention of charity care, as that term is 660
defined in the rules of the Agency for Health Care 661
Administration. The plan shall also include innovative health 662
care programs that provide cost -effective alternatives to 663
traditional methods of service and delivery funding. 664
3. The plan's benefits shall be made available to all 665
county residents currently eligible to receive health care 666
services as indigents or medically poor as defined in paragraph 667
(4)(d). 668
4. Eligible residents who participate in the health care 669
plan shall receive coverage for a period of 12 months or the 670
period extending from the time of enrollment to the end of the 671
current fiscal year, per enrollment period, whichever is less. 672
5. At the end of each fiscal year, the governing board, 673
agency, or authority shall prepare an audit that reviews the 674
budget of the plan, delivery of services, and quality of 675
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services, and makes recommendations to increase the plan's 676
efficiency. The audit shall take into account participant 677
hospital satisfaction with the plan and assess the amount of 678
poststabilization patient transfers requested, and accepted or 679
denied, by the county public gen eral hospital. 680
(f) Notwithstanding any other provision of this section, a 681
county may not levy local option sales surtaxes authorized in 682
this subsection and subsections (2) and (3) in excess of a 683
combined rate of 1 percent. 684
(9) PENSION LIABILITY SURTAX.— 685
(f) A pension liability surtax imposed pursuant to this 686
subsection shall terminate on December 31 of the year in which 687
the actuarial funding level is expected to reach or exceed 100 688
percent for the defined benefit retirement plan or system for 689
which the surtax was levied or December 31 , of the tenth year 690
after the surtax was approved in a referendum under this 691
subsection 2060, whichever occurs first. The most recent 692
actuarial report submitted to the Department of Management 693
Services pursuant to s. 112.63 must be used to establish the 694
level of actuarial funding. 695
(10) DATES FOR REFERENDA ; LIMITATIONS ON LEVY .— 696
(a) A referendum to adopt, amend, or reenact a local 697
government discretionary sales surtax under this section must be 698
held at a general election as defined in s. 97.021. A referendum 699
to reenact an expiring surtax must be held at a general election 700
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occurring within the 48 -month period immediately preceding the 701
effective date of the reenacted surtax. Such a referendum may 702
appear on the ballot only once within the 48 -month period. 703
(b) Except as provided in paragraph (4)(b), any new or 704
reenacted discretionary sales surtax levied pursuant to a 705
referendum held on or after July 1, 2024, may not be levied for 706
more than 10 years, unless reenacted by ordinance subject to 707
approval by a majority of the electors voting in a subsequent 708
referendum. 709
Section 13. Paragraph (b) of subsection (1) and paragraph 710
(b) of subsection (4) of section 212.11, Florida Statutes, are 711
amended to read: 712
212.11 Tax returns and regulations. — 713
(1) 714
(b)1. For the purpose of ascertaining the amount of tax 715
payable under this chapter, it shall be the duty of all dealers 716
to file a return and remit the tax, on or before the 20th day of 717
the month, to the department, upon forms prepared and furnished 718
by it or in a format prescribed by it. Such return must show the 719
rentals, admissions, gross sales, or purchases, as the case may 720
be, arising from all leases, rentals, admissions, sales, or 721
purchases taxable under this chapter during the preceding 722
calendar month. 723
2. Notwithstanding subparagraph 1. and in addition to any 724
extension or waiver ordered pursuant to s. 213.055, a dealer is 725
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granted an automatic 10 calendar day extension from the due date 726
for filing a return and remitting the tax if all of the 727
following conditions are met: 728
a. The Governor has ordered or proclaimed a declaration of 729
a state of emergency pursuant to s. 252.36. 730
b. The declaration is the first declaration for the event 731
giving rise to the state of emergency, or expands the counties 732
covered by the initial state of emergency without extending or 733
renewing the period of time covered by the first declaration of 734
a state of emergency. 735
c. The first day of the period covered by the first 736
declaration for the event giving rise to the state of emergency 737
is within 5 business days before the 20th day of the month. 738
(4) 739
(b)1. The amount of any estimated tax shall be due, 740
payable, and remitted by electronic funds transfer by the 20th 741
day of the month for which it is estimated . The difference 742
between the amount of estimated tax paid and the actual amount 743
of tax due under this chapter for such month shall be due and 744
payable by the first day of the following month and remitted by 745
electronic funds transfer by the 20th day thereof. 746
2. Notwithstanding subparagraph 1. and in addition to any 747
extension or waiver ordered pursuant to s. 213.055, a dealer 748
with a certificate of registration issued under s. 212.18 to 749
engage in or conduct business in a county to which an emergency 750
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declaration applies in sub-subparagraph b. is granted an 751
automatic 10 calendar day extension from the due date for filing 752
a return and remitting the tax if all of the following 753
conditions are met: 754
a. The Governor has ordered or proclaimed a declaration of 755
a state of emergency pursuant to s. 252.36. 756
b. The declaration is the first declaration for the event 757
giving rise to the state of emergency, or expands the counties 758
covered by the initial state of emergency without extending or 759
renewing the period of time cover ed by the first declaration of 760
a state of emergency. 761
c. The first day of the period covered by the first 762
declaration for the event giving rise to the state of emergency 763
is within 5 business days before the 20th day of the month. 764
Section 14. Paragraph (d) of subsection (6) of section 765
212.20, Florida Statutes, is amended to read: 766
212.20 Funds collected, disposition; additional powers of 767
department; operational expense; refund of taxes adjudicated 768
unconstitutionally collected. — 769
(6) Distribution of al l proceeds under this chapter and 770
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 771
(d) The proceeds of all other taxes and fees imposed 772
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 773
and (2)(b) shall be distributed as follo ws: 774
1. In any fiscal year, the greater of $500 million, minus 775
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an amount equal to 4.6 percent of the proceeds of the taxes 776
collected pursuant to chapter 201, or 5.2 percent of all other 777
taxes and fees imposed pursuant to this chapter or remitted 778
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 779
monthly installments into the General Revenue Fund. 780
2. After the distribution under subparagraph 1., 8.9744 781
percent of the amount remitted by a sales tax dealer located 782
within a participating county pur suant to s. 218.61 shall be 783
transferred into the Local Government Half -cent Sales Tax 784
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 785
transferred shall be reduced by 0.1 percent, and the department 786
shall distribute this amount to the Public E mployees Relations 787
Commission Trust Fund less $5,000 each month, which shall be 788
added to the amount calculated in subparagraph 3. and 789
distributed accordingly. 790
3. After the distribution under subparagraphs 1. and 2., 791
0.0966 percent shall be transferred to the Local Government 792
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 793
to s. 218.65. 794
4. After the distributions under subparagraphs 1., 2., and 795
3., 2.0810 percent of the available proceeds shall be 796
transferred monthly to the Revenue Shari ng Trust Fund for 797
Counties pursuant to s. 218.215. 798
5. After the distributions under subparagraphs 1., 2., and 799
3., 1.3653 percent of the available proceeds shall be 800
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transferred monthly to the Revenue Sharing Trust Fund for 801
Municipalities pursuant to s. 21 8.215. If the total revenue to 802
be distributed pursuant to this subparagraph is at least as 803
great as the amount due from the Revenue Sharing Trust Fund for 804
Municipalities and the former Municipal Financial Assistance 805
Trust Fund in state fiscal year 1999 -2000, no municipality shall 806
receive less than the amount due from the Revenue Sharing Trust 807
Fund for Municipalities and the former Municipal Financial 808
Assistance Trust Fund in state fiscal year 1999 -2000. If the 809
total proceeds to be distributed are less than the amount 810
received in combination from the Revenue Sharing Trust Fund for 811
Municipalities and the former Municipal Financial Assistance 812
Trust Fund in state fiscal year 1999 -2000, each municipality 813
shall receive an amount proportionate to the amount it was due 814
in state fiscal year 1999 -2000. 815
6. Of the remaining proceeds: 816
a. In each fiscal year, the sum of $29,915,500 shall be 817
divided into as many equal parts as there are counties in the 818
state, and one part shall be distributed to each county. The 819
distribution among the several counties must begin each fiscal 820
year on or before January 5th and continue monthly for a total 821
of 4 months. If a local or special law required that any moneys 822
accruing to a county in fiscal year 1999 -2000 under the then-823
existing provisions of s. 550.135 be paid directly to the 824
district school board, special district, or a municipal 825
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government, such payment must continue until the local or 826
special law is amended or repealed. The state covenants with 827
holders of bonds or other instruments of indebtedness issued by 828
local governments, special districts, or district school boards 829
before July 1, 2000, that it is not the intent of this 830
subparagraph to adversely affect the rights of those holders or 831
relieve local governments, special districts, or district school 832
boards of the duty to meet their obligations as a result of 833
previous pledges or assignments or trusts entered into which 834
obligated funds received from the distribution to county 835
governments under then -existing s. 550.135. This distribution 836
specifically is in lieu of funds distributed under s. 550.135 837
before July 1, 2000. 838
b. The department shall distribute $166,667 monthly to 839
each applicant certified as a facility for a new or retained 840
professional sports franchise pursuant to s. 288.1162. Up to 841
$41,667 shall be distributed monthly by the department to each 842
certified applicant as defined in s. 288.11621 for a facility 843
for a spring training franchise. However, not more than $416,670 844
may be distributed monthly in the aggregate to all certified 845
applicants for facilities for spring training franchises. 846
Distributions begin 60 days after such certification and 847
continue for not more than 30 years, except as otherwise 848
provided in s. 288.11621. A certified applicant identified in 849
this sub-subparagraph may not receive more in distributions than 850
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expended by the appl icant for the public purposes provided in s. 851
288.1162(5) or s. 288.11621(3). 852
c. The department shall distribute up to $83,333 monthly 853
to each certified applicant as defined in s. 288.11631 for a 854
facility used by a single spring training franchise, or up to 855
$166,667 monthly to each certified applicant as defined in s. 856
288.11631 for a facility used by more than one spring training 857
franchise. Monthly distributions begin 60 days after such 858
certification or July 1, 2016, whichever is later, and continue 859
for not more than 20 years to each certified applicant as 860
defined in s. 288.11631 for a facility used by a single spring 861
training franchise or not more than 25 years to each certified 862
applicant as defined in s. 288.11631 for a facility used by more 863
than one spring training franchise. A certified applicant 864
identified in this sub -subparagraph may not receive more in 865
distributions than expended by the applicant for the public 866
purposes provided in s. 288.11631(3). 867
d. The department shall distribute $15,333 monthly to the 868
State Transportation Trust Fund. 869
e.(I) On or before July 25, 2021, August 25, 2021, and 870
September 25, 2021, the department shall distribute $324,533,334 871
in each of those months to the Unemployment Compensation Trust 872
Fund, less an adjustment for re funds issued from the General 873
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 874
distribution. The adjustments made by the department to the 875
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total distributions shall be equal to the total refunds made 876
pursuant to s. 443.131(3)(e)3. If the amoun t of refunds to be 877
subtracted from any single distribution exceeds the 878
distribution, the department may not make that distribution and 879
must subtract the remaining balance from the next distribution. 880
(II) Beginning July 2022, and on or before the 25th day of 881
each month, the department shall distribute $90 million monthly 882
to the Unemployment Compensation Trust Fund. 883
(III) If the ending balance of the Unemployment 884
Compensation Trust Fund exceeds $4,071,519,600 on the last day 885
of any month, as determined fr om United States Department of the 886
Treasury data, the Office of Economic and Demographic Research 887
shall certify to the department that the ending balance of the 888
trust fund exceeds such amount. 889
(IV) This sub-subparagraph is repealed, and the department 890
shall end monthly distributions under sub -sub-subparagraph (II), 891
on the date the department receives certification under sub -sub-892
subparagraph (III). 893
f. Beginning July 1, 2023, in each fiscal year, the 894
department shall distribute $27.5 million to the Florid a 895
Agricultural Promotional Campaign Trust Fund under s. 571.26, 896
for further distribution in accordance with s. 571.265. This 897
sub-subparagraph is repealed June 30, 2027 2025. 898
7. All other proceeds must remain in the General Revenue 899
Fund. 900
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Section 15. Subsection (8) of section 220.02, Florida 901
Statutes, is amended to read: 902
220.02 Legislative intent. — 903
(8) It is the intent of the Legislature that credits 904
against either the corporate income tax or the franchise tax be 905
applied in the following order: thos e enumerated in s. 631.828, 906
those enumerated in s. 220.191, those enumerated in s. 220.181, 907
those enumerated in s. 220.183, those enumerated in s. 220.182, 908
those enumerated in s. 220.1895, those enumerated in s. 220.195, 909
those enumerated in s. 220.184, tho se enumerated in s. 220.186, 910
those enumerated in s. 220.1845, those enumerated in s. 220.19, 911
those enumerated in s. 220.185, those enumerated in s. 220.1875, 912
those enumerated in s. 220.1876, those enumerated in s. 913
220.1877, those enumerated in s. 220.1878, those enumerated in 914
s. 220.193, those enumerated in former s. 288.9916, those 915
enumerated in former s. 220.1899, those enumerated in former s. 916
220.194, those enumerated in s. 220.196, those enumerated in s. 917
220.198, those enumerated in s. 220.1915, those e numerated in s. 918
220.199, and those enumerated in s. 220.1991 , and those 919
enumerated in s. 220.1992 . 920
Section 16. Effective upon this act becoming a law, 921
paragraph (n) of subsection (1) and paragraph (c) of subsection 922
(2) of section 220.03, Florida Statut es, are amended to read: 923
220.03 Definitions. — 924
(1) SPECIFIC TERMS. —When used in this code, and when not 925
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otherwise distinctly expressed or manifestly incompatible with 926
the intent thereof, the following terms shall have the following 927
meanings: 928
(n) "Internal Revenue Code" means the United States 929
Internal Revenue Code of 1986, as amended and in effect on 930
January 1, 2024 2023, except as provided in subsection (3). 931
(2) DEFINITIONAL RULES. —When used in this code and neither 932
otherwise distinctly expressed no r manifestly incompatible with 933
the intent thereof: 934
(c) Any term used in this code has the same meaning as 935
when used in a comparable context in the Internal Revenue Code 936
and other statutes of the United States relating to federal 937
income taxes, as such cod e and statutes are in effect on January 938
1, 2024 2023. However, if subsection (3) is implemented, the 939
meaning of a term shall be taken at the time the term is applied 940
under this code. 941
Section 17. (1) The amendments made by this act to s. 942
220.03, Florida Statutes, operate retroactively to January 1, 943
2024. 944
(2) This section shall take effect upon becoming a law. 945
Section 18. Section 220.1992, Florida Statutes, is created 946
to read: 947
220.1992 Individuals with Unique Abilities Tax Credit 948
Program.— 949
(1) For purposes of this section, the term: 950
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(a) "Qualified employee" means an individual who has a 951
disability, as that term is defined in s. 413.801, and has been 952
employed for at least six months by a qualified taxpayer. 953
(b) "Qualified taxpayer" means a ta xpayer who employs a 954
qualified employee at a business located in this state. 955
(2) For a taxable year beginning on or after January 1, 956
2024, a qualified taxpayer is eligible for a credit against the 957
tax imposed by this chapter in an amount up to $1,000 for each 958
qualified employee such taxpayer employed during the taxable 959
year. The tax credit shall equal one dollar for each hour the 960
qualified employee worked during the taxable year, up to 1,000 961
hours. 962
(3)(a) The department may adopt rules governing the man ner 963
and form of applications for the tax credit and establishing 964
requirements for the proper administration of the tax credit. 965
The form must include an affidavit certifying that all 966
information contained within the application is true and correct 967
and must require the taxpayer to specify the number of qualified 968
employees for whom a credit under this section is being claimed 969
and how many hours each qualified employee worked during the 970
taxable year. 971
(b) The department must approve the tax credit prior to 972
the taxpayer taking the credit on a return. The department must 973
approve credits on a first -come, first-served basis. If the 974
department determines that an application is incomplete, the 975
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department shall notify the taxpayer in writing and the taxpayer 976
shall have 30 days after receiving such notification to correct 977
any deficiency. If corrected in a timely manner, the application 978
shall be deemed completed as of the date the application was 979
first submitted. 980
(c) A taxpayer may not claim a tax credit of more than 981
$10,000 under this section in any one taxable year. 982
(d) A taxpayer may carry forward any unused portion of a 983
tax credit under this section for up to 5 taxable years. The 984
carryover may be used in a subsequent year when the tax imposed 985
by this chapter for such year exceeds the credit for such year 986
under this section after applying the other credits and unused 987
credit carryovers in the order provided in s. 220.02(8). 988
(4) The combined total amount of t ax credits which may be 989
granted under this section is $5 million in each of state fiscal 990
years 2024-2025, 2025-2026, and 2026-2027. 991
(5) The department may consult with the Department of 992
Commerce and the Agency for Persons with Disabilities to 993
determine if an individual is a qualified employee. The 994
Department of Commerce and Agency for Persons with Disabilities 995
shall provide technical assistance, when requested by the 996
department, on any such question. 997
Section 19. Paragraphs (c) and (d) of subsection (2 ) of 998
section 220.222, Florida Statutes, are redesignated as 999
paragraphs (d) and (e), respectively, and a new paragraph (c) is 1000
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added to that subsection, to read: 1001
220.222 Returns; time and place for filing. — 1002
(2) 1003
(c) When a taxpayer has been granted an ex tension or 1004
extensions of time within which to file its federal income tax 1005
return for any taxable year due to a federally declared disaster 1006
that included locations within this state, and if the 1007
requirements of s. 220.32 are met, the due date of the return 1008
required under this code is automatically extended to 15 1009
calendar days after the due date for such taxpayer's federal 1010
income tax return, including any extensions provided for such 1011
return for a federally declared disaster. Nothing in this 1012
paragraph affects the authority of the executive director to 1013
order an extension or waiver pursuant to s. 213.055(2). 1014
Section 20. Section 374.986, Florida Statutes, is amended 1015
to read: 1016
374.986 Taxing authority. — 1017
(1) The property appraiser tax assessor, tax collector, 1018
and board of county commissioners of each and every county in 1019
said district, shall, when requested by the board, prepare from 1020
their official records and deliver any and all information that 1021
may be from time to time requested from him or he r or them or 1022
either of them by the board regarding the tax valuation, 1023
assessments, collection, and any other information regarding the 1024
levy, assessment, and collection of taxes in each of said 1025
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counties. 1026
(2) The board may annually assess and levy against the 1027
taxable property in the district a tax not to exceed one -tenth 1028
mill on the dollar for each year, and the proceeds from such tax 1029
shall be used by the district for all expenses of the district 1030
including the purchase price of right -of-way and other proper ty. 1031
The board shall, on or before the 31st day of July of each year, 1032
prepare a tentative annual written budget of the district's 1033
expected income and expenditures. In addition, the board shall 1034
compute a proposed millage rate to be levied as taxes for that 1035
year upon the taxable property in the district for the purposes 1036
of said district. The proposed budget shall be submitted to the 1037
Department of Environmental Protection for its approval. Prior 1038
to adopting a final budget, the district shall comply with the 1039
provisions of s. 200.065, relating to the method of fixing 1040
millage, and shall fix the final millage rate by resolution of 1041
the district and shall also, by resolution, adopt a final budget 1042
pursuant to chapter 200. Copies of such resolutions executed in 1043
the name of the board by its chair, and attested by its 1044
secretary, shall be made and delivered to the county officials 1045
specified in s. 200.065 of each and every county in the 1046
district, to the Department of Revenue, and to the Chief 1047
Financial Officer. Thereupon, it shall be the duty of the 1048
property appraiser assessor of each of said counties to assess, 1049
and the tax collector of each of said counties to collect, a tax 1050
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at the rate fixed by said resolution of the board upon all of 1051
the real and personal taxable property in said counties for said 1052
year (and such officers shall perform such duty) and said levy 1053
shall be included in the warrant of the tax assessors of each of 1054
said counties and attached to the assessment roll of taxes for 1055
each of said counties. The tax collecto rs of each of said 1056
counties shall collect such taxes so levied by the board in the 1057
same manner as other taxes are collected, and shall pay the same 1058
within the time and in the manner prescribed by law, to the 1059
treasurer of the board. It shall be the duty of the Chief 1060
Financial Officer to assess and levy on all railroad lines and 1061
railroad property and telegraph lines and telegraph property in 1062
the district a tax at the rate prescribed by resolution of the 1063
board, and to collect the tax thereon in the same manner as he 1064
or she is required by law to assess and collect taxes for state 1065
and county purposes and to remit the same to the treasurer of 1066
the board. All such taxes shall be held by the treasurer of the 1067
district for the credit of the district and paid out by him or 1068
her as provided herein. The tax collector assessor and property 1069
appraiser of each of said counties shall be entitled to payment 1070
as provided for by general laws. 1071
Section 21. Paragraphs (a) and (b) of subsection (5) of 1072
section 402.62, Florida Statute s, are amended to read: 1073
402.62 Strong Families Tax Credit. — 1074
(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 1075
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AND LIMITATIONS.— 1076
(a) Beginning in fiscal year 2024-2025 2023-2024, the tax 1077
credit cap amount is $ 40 20 million in each state fiscal year. 1078
(b) Beginning October 1, 2021, A taxpayer may submit an 1079
application to the Department of Revenue for a tax credit or 1080
credits to be taken under one or more of s. 211.0253, s. 1081
212.1834, s. 220.1877, s. 561.1213, or s. 624.51057 , beginning 1082
at 9 a.m. on the first day of the calendar year that is not a 1083
Saturday, Sunday, or legal holiday . 1084
1. The taxpayer shall specify in the application each tax 1085
for which the taxpayer requests a credit and the applicable 1086
taxable year for a credit under s. 220.1877 or s . 624.51057 or 1087
the applicable state fiscal year for a credit under s. 211.0253, 1088
s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a 1089
taxpayer may apply for a credit to be used for a prior taxable 1090
year before the date the taxpayer is required to file a return 1091
for that year pursuant to s. 220.222. For purposes of s. 1092
624.51057, a taxpayer may apply for a credit to be used for a 1093
prior taxable year before the date the taxpayer is required to 1094
file a return for that prior taxable year pursuant to ss. 1095
624.509 and 624.5092. The application must specify the eligible 1096
charitable organization to which the proposed contribution will 1097
be made. The Department of Revenue shall approve tax credits on 1098
a first-come, first-served basis and must obtain the division's 1099
approval before approving a tax credit under s. 561.1213. 1100
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2. Within 10 days after approving or denying an 1101
application, the Department of Revenue shall provide a copy of 1102
its approval or denial letter to the eligible charitable 1103
organization specified by the taxp ayer in the application. 1104
Section 22. For the $20 million in additional credit under 1105
s. 402.62 available for fiscal year 2024 -25 pursuant to changes 1106
made by this act, a taxpayer may submit an application to the 1107
Department of Revenue beginning at 9 a.m. on July 1, 2024. 1108
Section 23. Subsection (1) of section 413.4021, Florida 1109
Statutes, is amended to read: 1110
413.4021 Program participant selection; tax collection 1111
enforcement diversion program. —The Department of Revenue, in 1112
coordination with the Florida A ssociation of Centers for 1113
Independent Living and the Florida Prosecuting Attorneys 1114
Association, shall select judicial circuits in which to operate 1115
the program. The association and the state attorneys' offices 1116
shall develop and implement a tax collection en forcement 1117
diversion program, which shall collect revenue due from persons 1118
who have not remitted their collected sales tax. The criteria 1119
for referral to the tax collection enforcement diversion program 1120
shall be determined cooperatively between the state att orneys' 1121
offices and the Department of Revenue. 1122
(1) Notwithstanding s. 212.20, 100 75 percent of the 1123
revenues collected from the tax collection enforcement diversion 1124
program shall be deposited into the special reserve account of 1125
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the Florida Association of Centers for Independent Living, to be 1126
used to administer the James Patrick Memorial Work Incentive 1127
Personal Attendant Services and Employment Assistance Program 1128
and to contract with the state attorneys participating in the 1129
tax collection enforcement diver sion program in an amount of not 1130
more than $75,000 for each state attorney. 1131
Section 24. Subsection (5) of section 571.265, Florida 1132
Statutes, is amended to read: 1133
571.265 Promotion of Florida thoroughbred breeding and of 1134
thoroughbred racing at Florida thoroughbred tracks; distribution 1135
of funds.— 1136
(5) This section is repealed July 1, 2027 2025, unless 1137
reviewed and saved from repeal by the Legislature. 1138
Section 25. Disaster preparedness supplies; sales tax 1139
holiday.— 1140
(1) The tax levied under chapter 212, Florida Statutes, 1141
may not be collected during the period from June 1, 2024, 1142
through June 14, 2024, or during the period from August 24, 1143
2024, through September 6, 2024, on the sale of: 1144
(a) A portable self -powered light source with a sales 1145
price of $40 or less. 1146
(b) A portable self -powered radio, two-way radio, or 1147
weather-band radio with a sales price of $50 or less. 1148
(c) A tarpaulin or other flexible waterproof sheeting with 1149
a sales price of $100 or less. 1150
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(d) An item normally sold as, or generally advertised as, 1151
a ground anchor system or tie -down kit with a sales price of 1152
$100 or less. 1153
(e) A gas or diesel fuel tank with a sales price of $50 or 1154
less. 1155
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6- 1156
volt, or 9-volt batteries, exclu ding automobile and boat 1157
batteries, with a sales price of $50 or less. 1158
(g) A nonelectric food storage cooler with a sales price 1159
of $60 or less. 1160
(h) A portable generator used to provide light or 1161
communications or preserve food in the event of a power ou tage 1162
with a sales price of $3,000 or less. 1163
(i) Reusable ice with a sales price of $20 or less. 1164
(j) A portable power bank with a sales price of $60 or 1165
less. 1166
(k) A smoke detector or smoke alarm with a sales price of 1167
$70 or less. 1168
(l) A fire extinguish er with a sales price of $70 or less. 1169
(m) A carbon monoxide detector with a sales price of $70 1170
or less. 1171
(n) The following supplies necessary for the evacuation of 1172
household pets purchased for noncommercial use: 1173
1. Bags of dry dog food or cat food wei ghing 50 or fewer 1174
pounds with a sales price of $100 or less per bag. 1175
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2. Cans or pouches of wet dog food or cat food with a 1176
sales price of $10 or less per can or pouch or the equivalent if 1177
sold in a box or case. 1178
3. Over-the-counter pet medications with a sales price of 1179
$100 or less per item. 1180
4. Portable kennels or pet carriers with a sales price of 1181
$100 or less per item. 1182
5. Manual can openers with a sales price of $15 or less 1183
per item. 1184
6. Leashes, collars, and muzzles with a sales price of $20 1185
or less per item. 1186
7. Collapsible or travel -sized food bowls or water bowls 1187
with a sales price of $15 or less per item. 1188
8. Cat litter weighing 25 or fewer pounds with a sales 1189
price of $25 or less per item. 1190
9. Cat litter pans with a sales price of $15 or less per 1191
item. 1192
10. Pet waste disposal bags with a sales price of $15 or 1193
less per package. 1194
11. Pet pads with a sales price of $20 or less per box or 1195
package. 1196
12. Hamster or rabbit substrate with a sales price of $15 1197
or less per package. 1198
13. Pet beds with a sales price of $40 or less per item. 1199
(2) The tax exemptions provided in this section do not 1200
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apply to sales within a theme park or entertainment complex as 1201
defined in s. 509.013(9), Florida Statutes, within a public 1202
lodging establishment as define d in s. 509.013(4), Florida 1203
Statutes, or within an airport as defined in s. 330.27(2), 1204
Florida Statutes. 1205
(3) The Department of Revenue is authorized, and all 1206
conditions are deemed met, to adopt emergency rules pursuant to 1207
s. 120.54(4), Florida Statutes, for the purpose of implementing 1208
this section. 1209
(4) This section shall take effect upon this act becoming 1210
a law. 1211
Section 26. Freedom Month; sales tax holiday. — 1212
(1) The taxes levied under chapter 212, Florida Statutes, 1213
may not be collected on purchases made during the period from 1214
July 1, 2024, through July 31, 2024, on: 1215
(a) The sale by way of admissions, as defined in s. 1216
212.02(1), Florida Statutes, for: 1217
1. A live music event scheduled to be held on any date or 1218
dates from July 1, 2024, thro ugh December 31, 2024; 1219
2. A live sporting event scheduled to be held on any date 1220
or dates from July 1, 2024, through December 31, 2024; 1221
3. A movie to be shown in a movie theater on any date or 1222
dates from July 1, 2024, through December 31, 2024; 1223
4. Entry to a museum, including any annual passes; 1224
5. Entry to a state park, including any annual passes; 1225
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6. Entry to a ballet, play, or musical theatre performance 1226
scheduled to be held on any date or dates from July 1, 2024, 1227
through December 31, 2024; 1228
7. Season tickets for ballets, plays, music events, or 1229
musical theatre performances; 1230
8. Entry to a fair, festival, or cultural event scheduled 1231
to be held on any date or dates from July 1, 2024, through 1232
December 31, 2024; or 1233
9. Use of or access to private and membership clubs 1234
providing physical fitness facilities from July 1, 2024, through 1235
December 31, 2024. 1236
(b) The retail sale of boating and water activity 1237
supplies, camping supplies, fishing supplies, general outdoor 1238
supplies, residential pool supplies, children's toys and 1239
children's athletic equipment. As used in this section, the 1240
term: 1241
1. "Boating and water activity supplies" means life 1242
jackets and coolers with a sales price of $75 or less; 1243
recreational pool tubes, pool floats, inflatable chairs, and 1244
pool toys with a sales price of $35 or less; safety flares with 1245
a sales price of $50 or less; water skis, wakeboards, 1246
kneeboards, and recreational inflatable water tubes or floats 1247
capable of being towed with a sales price of $150 or less; 1248
paddleboards and surfboards with a sales price of $300 or less; 1249
canoes and kayaks with a sales price of $500 or less; paddles 1250
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and oars with a sales price of $75 or less; and snorkels, 1251
goggles, and swimming masks with a sales price of $25 or less. 1252
2. "Camping supplies" m eans tents with a sales price of 1253
$200 or less; sleeping bags, portable hammocks, camping stoves, 1254
and collapsible camping chairs with a sales price of $50 or 1255
less; and camping lanterns and flashlights with a sales price of 1256
$30 or less. 1257
3. "Fishing supplie s" means rods and reels with a sales 1258
price of $75 or less if sold individually, or $150 or less if 1259
sold as a set; tackle boxes or bags with a sales price of $30 or 1260
less; and bait or fishing tackle with a sales price of $5 or 1261
less if sold individually, or $ 10 or less if multiple items are 1262
sold together. The term does not include supplies used for 1263
commercial fishing purposes. 1264
4. "General outdoor supplies" means sunscreen, sunblock, 1265
or insect repellant with a sales price of $15 or less; 1266
sunglasses with a sal es price of $100 or less; binoculars with a 1267
sales prices of $200 or less; water bottles with a sales price 1268
of $30 or less; hydration packs with a sales price of $50 or 1269
less; outdoor gas or charcoal grills with a sales price of $250 1270
or less; bicycle helmets with a sales price of $50 or less; and 1271
bicycles with a sales price of $500 or less. 1272
5. "Residential pool supplies" means individual 1273
residential pool and spa replacement parts, nets, filters, 1274
lights, and covers with a sales price of $100 or less; and 1275
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residential pool and spa chemicals purchased by an individual 1276
with a sales price of $150 or less. 1277
(2) The tax exemptions provided in this section do not 1278
apply to sales within a theme park or entertainment complex as 1279
defined in s. 509.013(9), Florida Statute s, within a public 1280
lodging establishment as defined in s. 509.013(4), Florida 1281
Statutes, or within an airport as defined in s. 330.27(2), 1282
Florida Statutes. 1283
(3) If a purchaser of an admission purchases the admission 1284
exempt from tax pursuant to this section and subsequently 1285
resells the admission, the purchaser shall collect tax on the 1286
full sales price of the resold admission. 1287
(4) The Department of Revenue is authorized, and all 1288
conditions are deemed met, to adopt emergency rules pursuant to 1289
s. 120.54(4), Florida Statutes, for the purpose of implementing 1290
this section. 1291
(5) This section shall take effect upon this act becoming 1292
a law. 1293
Section 27. Clothing, wallets, and bags; school supplies; 1294
learning aids and jigsaw puzzles; personal computers and 1295
personal computer-related accessories; sales tax holiday. — 1296
(1) The tax levied under chapter 212, Florida Statutes, 1297
may not be collected during the period from July 29, 2024, 1298
through August 11, 2024 on the retail sale of: 1299
(a) Clothing, wallets, or bags, includ ing handbags, 1300
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backpacks, fanny packs, and diaper bags, but excluding 1301
briefcases, suitcases, and other garment bags, having a sales 1302
price of $100 or less per item. As used in this paragraph, the 1303
term "clothing" means: 1304
1. Any article of wearing apparel int ended to be worn on 1305
or about the human body, excluding watches, watchbands, jewelry, 1306
umbrellas, and handkerchiefs; and 1307
2. All footwear, excluding skis, swim fins, roller blades, 1308
and skates. 1309
(b) School supplies having a sales price of $50 or less 1310
per item. As used in this paragraph, the term "school supplies" 1311
means pens, pencils, erasers, crayons, notebooks, notebook 1312
filler paper, legal pads, binders, lunch boxes, construction 1313
paper, markers, folders, poster board, composition books, poster 1314
paper, scissors, cellophane tape, glue or paste, rulers, 1315
computer disks, staplers and staples used to secure paper 1316
products, protractors, and compasses. 1317
(c) Learning aids and jigsaw puzzles having a sales price 1318
of $30 or less. As used in this paragraph, the term "lea rning 1319
aids" means flashcards or other learning cards, matching or 1320
other memory games, puzzle books and search -and-find books, 1321
interactive or electronic books and toys intended to teach 1322
reading or math skills, and stacking or nesting blocks or sets. 1323
(d) Personal computers or personal computer -related 1324
accessories purchased for noncommercial home or personal use 1325
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having a sales price of $1,500 or less. As used in this 1326
paragraph, the term: 1327
1. "Personal computers" includes electronic book readers, 1328
calculators, laptops, desktops, handhelds, tablets, or tower 1329
computers. The term does not include cellular telephones, video 1330
game consoles, digital media receivers, or devices that are not 1331
primarily designed to process data. 1332
2. "Personal computer -related accessories" includes 1333
keyboards, mice, personal digital assistants, monitors, other 1334
peripheral devices, modems, routers, and nonrecreational 1335
software, regardless of whether the accessories are used in 1336
association with a personal computer base unit. The term do es 1337
not include furniture or systems, devices, software, monitors 1338
with a television tuner, or peripherals that are designed or 1339
intended primarily for recreational use. 1340
(2) The tax exemptions provided in this section do not 1341
apply to sales within a theme pa rk or entertainment complex as 1342
defined in s. 509.013(9), Florida Statutes, within a public 1343
lodging establishment as defined in s. 509.013(4), Florida 1344
Statutes, or within an airport as defined in s. 330.27(2), 1345
Florida Statutes. 1346
(3) The tax exemptions prov ided in this section apply at 1347
the option of the dealer if less than 5 percent of the dealer's 1348
gross sales of tangible personal property in the prior calendar 1349
year consisted of items that would be exempt under this section. 1350
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If a qualifying dealer chooses no t to participate in the tax 1351
holiday, by July 15, 2024, the dealer must notify the Department 1352
of Revenue in writing of its election to collect sales tax 1353
during the holiday and must post a copy of that notice in a 1354
conspicuous location at its place of busines s. 1355
(4) The Department of Revenue is authorized, and all 1356
conditions are deemed met, to adopt emergency rules pursuant to 1357
s. 120.54(4), Florida Statutes, for the purpose of implementing 1358
this section. 1359
(5) This section shall take effect upon this act becoming 1360
a law. 1361
Section 28. Tools commonly used by skilled trade workers; 1362
Tool Time sales tax holiday. — 1363
(1) The tax levied under chapter 212, Florida Statutes, 1364
may not be collected during the period from September 1, 2024, 1365
through September 7, 2024, on the retail sale of: 1366
(a) Hand tools with a sales price of $50 or less per item. 1367
(b) Power tools with a sales price of $300 or less per 1368
item. 1369
(c) Power tool batteries with a sales price of $150 or 1370
less per item. 1371
(d) Work gloves with a sales price of $25 or less per 1372
pair. 1373
(e) Safety glasses with a sales price of $50 or less per 1374
pair, or the equivalent if sold in sets of more than one pair. 1375
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(f) Protective coveralls with a sales price of $50 or less 1376
per item. 1377
(g) Work boots with a sales price of $175 or less per 1378
pair. 1379
(h) Tool belts with a sales price of $100 or less per 1380
item. 1381
(i) Duffle bags or tote bags with a sales price of $50 or 1382
less per item. 1383
(j) Tool boxes with a sales price of $75 or less per item. 1384
(k) Tool boxes for vehicles with a sales price of $300 or 1385
less per item. 1386
(l) Industry textbooks and code books with a sales price 1387
of $125 or less per item. 1388
(m) Electrical voltage and testing equipment with a sales 1389
price of $100 or less per item. 1390
(n) LED flashlights with a sales pri ce of $50 or less per 1391
item. 1392
(o) Shop lights with a sales price of $100 or less per 1393
item. 1394
(p) Handheld pipe cutters, drain opening tools, and 1395
plumbing inspection equipment with a sales price of $150 or less 1396
per item. 1397
(q) Shovels with a sales price of $50 or less. 1398
(r) Rakes with a sales price of $50 or less. 1399
(s) Hard hats and other head protection with a sales price 1400
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of $100 or less. 1401
(t) Hearing protection items with a sales price of $75 or 1402
less. 1403
(u) Ladders with a sales price of $250 or less. 1404
(v) Fuel cans with a sales price of $50 or less. 1405
(w) High visibility safety vests with a sales price of $30 1406
or less. 1407
(2) The tax exemptions provided in this section do not 1408
apply to sales within a theme park or entertainment complex as 1409
defined in s. 509.013(9), Florida Statutes, within a public 1410
lodging establishment as defined in s. 509.013(4), Florida 1411
Statutes, or within an airport as defined in s. 330.27(2), 1412
Florida Statutes. 1413
(3) The Department of Revenue is authorized, and all 1414
conditions are deemed met, to adopt emergency rules pursuant to 1415
s. 120.54(4), Florida Statutes, for the purpose of implementing 1416
this section. 1417
Section 29. (1) A county that has been designated as an 1418
area of critical state concern by law or by action of the 1419
Administration Commission pursuant to s. 380.05, Florida 1420
Statutes, and that levies both a tourist development tax 1421
pursuant to s. 125.0104, Florida Statutes, and a tourist impact 1422
tax pursuant to s. 125.0108, Florida Statutes, shall use the 1423
accumulated surplus from such tax es collected through September 1424
30, 2024, whether held by the county directly or held by a land 1425
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authority in that county created pursuant to s. 380.0663, 1426
Florida Statutes, for the purpose of providing housing that is 1427
both: 1428
(a) Affordable, as defined in s. 420.0004, Florida 1429
Statutes. 1430
(b) Available to employees of tourism -related businesses 1431
in the county. 1432
(2) Any housing financed with funds from this surplus 1433
shall only be used to provide housing that is affordable, as 1434
defined in s. 420.0004, Florida St atutes, for a period of no 1435
fewer than 99 years. 1436
Section 30. (1) The Department of Revenue is authorized, 1437
and all conditions are deemed met, to adopt emergency rules 1438
pursuant to s. 120.54(4), Florida Statutes, to implement the 1439
amendments made by this a ct to ss. 212.05, 212.031 and 220.03, 1440
Florida Statutes and the creation by this act of s. 220.1992, 1441
Florida Statutes. Notwithstanding any other provision of law, 1442
emergency rules adopted pursuant to this subsection are 1443
effective for 6 months after adoption and may be renewed during 1444
the pendency of procedures to adopt permanent rules addressing 1445
the subject of the emergency rules. 1446
(2) This section shall take effect upon this act becoming 1447
a law and expires July 1, 2027. 1448
Section 31. Except as otherwise p rovided in this act and 1449
except for this section, which shall take effect upon this act 1450
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becoming a law, this act shall take effect July 1, 2024. 1451