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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repealed; amending s. 220.02, F.S.; revising the order 35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; creating s. 65
624.5108, F.S.; requiring certain insu rers to provide 66
a specified deduction on certain policies; providing 67
applicability; providing requirements for such 68
deduction on certain policy declarations; requiring 69
insurers to use certain information to determine 70
eligibility; requiring policy premiums be reported in 71
a specified manner; authorizing certain policyholders 72
to apply for a refund from the insurer using specified 73
evidence; providing a credit against the insurance 74
premium tax; prohibiting certain insurers from being 75
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required to pay a specified tax; authorizing credits 76
to be carried forward for a certain amount of time; 77
requiring certain insurers to report specified 78
information; authorizing the Department of Revenue to 79
audit and investigate certain parties; requiring the 80
Office of Insurance Regul ation provide certain 81
assistance; authorizing the office to examine certain 82
deduction information for a specified purpose; 83
authorizing the department and the office to adopt 84
emergency rules; providing an expiration date; 85
exempting from sales and use tax sp ecified disaster 86
preparedness supplies during specified timeframes; 87
defining terms; specifying locations where the tax 88
exemptions do not apply; exempting from sales and use 89
tax admissions to certain events, performances, and 90
facilities, certain season tick ets, and the retail 91
sale of certain boating and water activity, camping, 92
fishing, general outdoor, and residential pool 93
supplies and sporting equipment during specified 94
timeframes; providing definitions; specifying 95
locations where the tax exemptions do not apply; 96
authorizing the Department of Revenue to adopt 97
emergency rules; exempting from sales and use tax the 98
retail sale of certain clothing, wallets, bags, school 99
supplies, learning aids and jigsaw puzzles, and 100
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personal computers and personal computer -related 101
accessories during specified timeframes; providing 102
definitions; specifying locations where the tax 103
exemptions do not apply; authorizing certain dealers 104
to opt out of participating in the tax holiday, 105
subject to certain requirements; authorizing the 106
Department of Revenue to adopt emergency rules; 107
exempting from the sales and use tax the retail sale 108
of certain tools during a specified timeframe; 109
specifying locations where the tax exemptions do not 110
apply; authorizing the Department of Revenue to adopt 111
emergency rules; requiring certain counties to use 112
specified tax revenue for affordable housing; 113
providing requirements for housing financed with such 114
revenue; providing for distribution of such funds; 115
authorizing the Department of Revenue to adopt 116
emergency rules for specified provisions; providing 117
for future repeal; providing effective dates. 118
119
Be It Enacted by the Legislature of the State of Florida: 120
121
Section 1. Paragraphs (f), (g), and (h) are added to 122
subsection (4) of section 125.0104, Florida Sta tutes, to read: 123
125.0104 Tourist development tax; procedure for levying; 124
authorized uses; referendum; enforcement. — 125
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(4) ORDINANCE LEVY TAX; PROCEDURE. — 126
(f) An ordinance that levies and imposes a tax pursuant to 127
this section expires 6 years after the date the ordinance is 128
approved in a referendum, but may be renewed for subsequent 6 -129
year periods if each 6 -year period is approved in a referendum 130
held pursuant to subsection (6). 131
(g) Any tax imposed pursuant to this section and in effect 132
on June 30, 2024, must be renewed by an ordinance approved in a 133
referendum held pursuant to subsection (6) on or before July 1, 134
2029, in order to remain in effect after July 1, 2029. 135
(h) The state covenants with holders of bonds or other 136
instruments of indebtedness iss ued by counties before July 1, 137
2024, that it will not impair or materially alter the rights of 138
those holders or relieve counties of the duty to meet their 139
obligations as a result of previous pledges or assignments 140
entered into under this section as it exis ted before July 1, 141
2024. Therefore, paragraph (g) does not apply in any case in 142
which the proceeds of a tax levied pursuant to this section on 143
or before June 30, 2024, have been pledged to secure and 144
liquidate revenue bonds or revenue refunding bonds as au thorized 145
by this section, unless such bonds are retired before July 1, 146
2029. If the bonds are not retired on July 1, 2029, paragraph 147
(g) shall apply as though July 1, 2029, was instead replaced 148
with July 1 of the year following the retirement of such bonds . 149
Section 2. Paragraph (d) of subsection (11) of section 150
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192.001, Florida Statutes, is amended to read: 151
192.001 Definitions. —All definitions set out in chapters 1 152
and 200 that are applicable to this chapter are included herein. 153
In addition, the follo wing definitions shall apply in the 154
imposition of ad valorem taxes: 155
(11) "Personal property," for the purposes of ad valorem 156
taxation, shall be divided into four categories as follows: 157
(d) "Tangible personal property" means all goods, 158
chattels, and other articles of value (but does not include the 159
vehicular items enumerated in s. 1(b), Art. VII of the State 160
Constitution and elsewhere defined) capable of manual possession 161
and whose chief value is intrinsic to the article itself. 162
"Construction work in pro gress" consists of those items of 163
tangible personal property commonly known as fixtures, 164
machinery, and equipment when in the process of being installed 165
in new or expanded improvements to real property and whose value 166
is materially enhanced upon connection or use with a 167
preexisting, taxable, operational system or facility. 168
Construction work in progress shall be deemed substantially 169
completed when connected with the preexisting, taxable, 170
operational system or facility. For the purpose of tangible 171
personal property constructed or installed by an electric 172
utility, construction work in progress shall not be deemed 173
substantially completed unless all permits or approvals required 174
for commercial operation have been received or approved. 175
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Inventory and household good s are expressly excluded from this 176
definition. 177
Section 3. The amendment made by this act to s. 192.001, 178
Florida Statutes, first applies to the 2024 property tax roll, 179
and operates retroactively to January 1, 2024. 180
Section 4. Subsection (1) of secti on 193.624, Florida 181
Statutes, is amended to read: 182
193.624 Assessment of renewable energy source devices. — 183
(1) As used in this section, the term "renewable energy 184
source device" means any of the following equipment that 185
collects, transmits, stores, or uses solar energy, wind energy, 186
or energy derived from geothermal deposits or biogas, as defined 187
in s. 366.91: 188
(a) Solar energy collectors, photovoltaic modules, and 189
inverters. 190
(b) Storage tanks and other storage systems, excluding 191
swimming pools used as storage tanks. 192
(c) Rockbeds. 193
(d) Thermostats and other control devices. 194
(e) Heat exchange devices. 195
(f) Pumps and fans. 196
(g) Roof ponds. 197
(h) Freestanding thermal containers. 198
(i) Pipes, ducts, wiring, structural supports, refrigerant 199
handling systems, and other components used as integral parts of 200
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such systems; however, such equipment does not includ e 201
conventional backup systems of any type or any equipment or 202
structure that would be required in the absence of the renewable 203
energy source device. 204
(j) Windmills and wind turbines. 205
(k) Wind-driven generators. 206
(l) Power conditioning and storage devic es that store or 207
use solar energy, wind energy, or energy derived from geothermal 208
deposits to generate electricity or mechanical forms of energy. 209
(m) Pipes and other equipment used to transmit hot 210
geothermal water to a dwelling or structure from a geothe rmal 211
deposit. 212
(n) Pipes, equipment, structural facilities, structural 213
support, and any other machinery integral to the 214
interconnection, production, storage, compression, 215
transportation, processing, and conversion of biogas from 216
landfill waste, livestock farm waste, including manure, food 217
waste, or treated wastewater into renewable natural gas as 218
defined in s. 366.91. 219
220
The term does not include equipment that is on the distribution 221
or transmission side of the point at which a renewable energy 222
source device is interconnected to an electric utility's 223
distribution grid or transmission lines or a natural gas 224
pipeline or distribution system . 225
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Section 5. The amendments made by this act to s. 193.624, 226
Florida Statutes, first apply to the 2025 property tax roll. 227
Section 6. Paragraph (f) of subsection (1) of section 228
194.037, Florida Statutes, is amended to read: 229
194.037 Disclosure of tax impact. — 230
(1) After hearing all petitions, complaints, appeals, and 231
disputes, the clerk shall make public notice of the f indings and 232
results of the board as provided in chapter 50. If published in 233
the print edition of a newspaper, the notice must be in at least 234
a quarter-page size advertisement of a standard size or tabloid 235
size newspaper, and the headline shall be in a type no smaller 236
than 18 point. The advertisement shall not be placed in that 237
portion of the newspaper where legal notices and classified 238
advertisements appear. The advertisement shall be published in a 239
newspaper in the county. The newspaper selected shall be o ne of 240
general interest and readership in the community pursuant to 241
chapter 50. For all advertisements published pursuant to this 242
section, the headline shall read: TAX IMPACT OF VALUE ADJUSTMENT 243
BOARD. The public notice shall list the members of the value 244
adjustment board and the taxing authorities to which they are 245
elected. The form shall show, in columnar form, for each of the 246
property classes listed under subsection (2), the following 247
information, with appropriate column totals: 248
(f) In the sixth column, the net change in taxable value 249
from the property appraiser's assessor's initial roll which 250
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results from board decisions. 251
Section 7. Subsections (6), (7), and (8) of section 252
201.08, Florida Statutes, are renumbered as subsections (7), 253
(8), and (9), respectively, a new subsection (6) is added to 254
that section, and paragraph (b) of subsection (1) of that 255
section is republished, to read: 256
201.08 Tax on promissory or nonnegotiable notes, written 257
obligations to pay money, or assignments of wages or other 258
compensation; exception. — 259
(1) 260
(b) On mortgages, trust deeds, security agreements, or 261
other evidences of indebtedness filed or recorded in this state, 262
and for each renewal of the same, the tax shall be 35 cents on 263
each $100 or fraction thereof of the indeb tedness or obligation 264
evidenced thereby. Mortgages, including, but not limited to, 265
mortgages executed without the state and recorded in the state, 266
which incorporate the certificate of indebtedness, not otherwise 267
shown in separate instruments, are subject t o the same tax at 268
the same rate. When there is both a mortgage, trust deed, or 269
security agreement and a note, certificate of indebtedness, or 270
obligation, the tax shall be paid on the mortgage, trust deed, 271
or security agreement at the time of recordation. A notation 272
shall be made on the note, certificate of indebtedness, or 273
obligation that the tax has been paid on the mortgage, trust 274
deed, or security agreement. If a mortgage, trust deed, security 275
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agreement, or other evidence of indebtedness is subsequently 276
filed or recorded in this state to evidence an indebtedness or 277
obligation upon which tax was paid under paragraph (a) or 278
subsection (2), tax shall be paid on the mortgage, trust deed, 279
security agreement, or other evidence of indebtedness on the 280
amount of the indebtedness or obligation evidenced which exceeds 281
the aggregate amount upon which tax was previously paid under 282
this paragraph and under paragraph (a) or subsection (2). If the 283
mortgage, trust deed, security agreement, or other evidence of 284
indebtedness subject to the tax levied by this section secures 285
future advances, as provided in s. 697.04, the tax shall be paid 286
at the time of recordation on the initial debt or obligation 287
secured, excluding future advances; at the time and so often as 288
any future advance is made, the tax shall be paid on all sums 289
then advanced regardless of where such advance is made. 290
Notwithstanding the aforestated general rule, any increase in 291
the amount of original indebtedness caused by interest accruing 292
under an adjustable rate no te or mortgage having an initial 293
interest rate adjustment interval of not less than 6 months 294
shall be taxable as a future advance only to the extent such 295
increase is a computable sum certain when the document is 296
executed. Failure to pay the tax shall not a ffect the lien for 297
any such future advance given by s. 697.04, but any person who 298
fails or refuses to pay such tax due by him or her is guilty of 299
a misdemeanor of the first degree. The mortgage, trust deed, or 300
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other instrument shall not be enforceable in a ny court of this 301
state as to any such advance unless and until the tax due 302
thereon upon each advance that may have been made thereunder has 303
been paid. 304
(6) For a home equity conversion mortgage as defined in 12 305
CFR s. 1026.33(a), only the principal limit available to the 306
borrower is subject to the tax imposed in this section. The 307
maximum claim amount and the stated mortgage amount are not 308
subject to the tax imposed in this section. As used in this 309
subsection, the term "principal limit" means the gross amou nt of 310
loan proceeds available to the borrower without consideration of 311
any use restrictions. For purposes of this subsection, the tax 312
must be calculated based on the principal limit amount 313
determined at the time of closing as evidenced by the recorded 314
mortgage or any supporting documents attached thereto. 315
Section 8. The amendment to s. 201.08, Florida Statutes, 316
made by this act is intended to be remedial in nature and shall 317
apply retroactively, but does not create a right to a refund or 318
credit of any tax paid before the effective date of this act. 319
For any home equity conversion mortgage recorded before the 320
effective date of this act, the taxpayer may evidence the 321
principal limit using related loan documents. 322
Section 9. Paragraph (d) of subsection (2) of section 323
212.0306, Florida Statutes, is amended to read: 324
212.0306 Local option food and beverage tax; procedure for 325
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levying; authorized uses; administration. — 326
(2) 327
(d) Sales in cities or towns presently imposing a 328
municipal resort tax as authorized by chapter 67-930, Laws of 329
Florida, are exempt from the taxes authorized by subsection (1); 330
however, the tax authorized by paragraph (1)(b) may be levied in 331
such city or town if the governing authority of the city or town 332
adopts an ordinance that is subseq uently approved by a majority 333
of the registered electors in such city or town voting in at a 334
referendum held at a general election as defined in s. 97.021. 335
Any tax levied in a city or town pursuant to this paragraph 336
takes effect on the first day of January following the general 337
election in which the ordinance was approved. A referendum to 338
reenact an expiring tax authorized under this paragraph must be 339
held at a general election occurring within the 48 -month period 340
immediately preceding the effective date of the reenacted tax, 341
and the referendum may appear on the ballot only once within the 342
48-month period. 343
Section 10. Paragraph (f) is added to subsection (1) of 344
section 212.031, Florida Statutes, to read: 345
212.031 Tax on rental or license fee for use of real 346
property.— 347
(1) 348
(f) From July 1, 2024, through June 30, 2025, the tax rate 349
under paragraphs (c) and (d) shall be 1.25 percent. 350
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Section 11. Paragraph (c) of subsection (1) of section 351
212.05, Florida Statutes, is amended to read: 352
212.05 Sales, storage, use tax.—It is hereby declared to 353
be the legislative intent that every person is exercising a 354
taxable privilege who engages in the business of selling 355
tangible personal property at retail in this state, including 356
the business of making or facilitat ing remote sales; who rents 357
or furnishes any of the things or services taxable under this 358
chapter; or who stores for use or consumption in this state any 359
item or article of tangible personal property as defined herein 360
and who leases or rents such property within the state. 361
(1) For the exercise of such privilege, a tax is levied on 362
each taxable transaction or incident, which tax is due and 363
payable as follows: 364
(c) At the rate of 6 percent of the gross proceeds derived 365
from the lease or rental of tangible personal property, as 366
defined herein; however, the following special provisions apply 367
to the lease or rental of motor vehicles and to peer -to-peer 368
car-sharing programs: 369
1. When a motor vehicle is leased or rented by a motor 370
vehicle rental company or thro ugh a peer-to-peer car-sharing 371
program as those terms are defined in s. 212.0606(1) for a 372
period of less than 12 months: 373
a. If the motor vehicle is rented in Florida, the entire 374
amount of such rental is taxable, even if the vehicle is dropped 375
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off in another state. 376
b. If the motor vehicle is rented in another state and 377
dropped off in Florida, the rental is exempt from Florida tax. 378
c. If the motor vehicle is rented through a peer -to-peer 379
car-sharing program, the peer -to-peer car-sharing program shall 380
collect and remit the applicable tax due in connection with the 381
rental. 382
2. Except as provided in subparagraph 3., for the lease or 383
rental of a motor vehicle for a period of not less than 12 384
months, sales tax is due on the lease or rental payments if the 385
vehicle is registered in this state; provided, however, that no 386
tax shall be due if the taxpayer documents use of the motor 387
vehicle outside this state and tax is being paid on the lease or 388
rental payments in another state. 389
3. The tax imposed by this chapte r does not apply to the 390
lease or rental of a commercial motor vehicle as defined in s. 391
316.003(14)(a) to one lessee or rentee , or of a motor vehicle as 392
defined in s. 316.003 which is to be used primarily in the trade 393
or established business of the lessee o r rentee, for a period of 394
not less than 12 months when tax was paid on the purchase price 395
of such vehicle by the lessor. To the extent tax was paid with 396
respect to the purchase of such vehicle in another state, 397
territory of the United States, or the Distri ct of Columbia, the 398
Florida tax payable shall be reduced in accordance with s. 399
212.06(7). This subparagraph shall only be available when the 400
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lease or rental of such property is an established business or 401
part of an established business or the same is incid ental or 402
germane to such business. 403
Section 12. Paragraph (f) of subsection (1), paragraphs 404
(a) and (d) of subsection (3), paragraph (a) of subsection (4), 405
subsection (5), paragraph (f) of subsection (9), and subsection 406
(10) of section 212.055, Florida Statutes, are amended to read: 407
212.055 Discretionary sales surtaxes; legislative intent; 408
authorization and use of proceeds. —It is the legislative intent 409
that any authorization for imposition of a discretionary sales 410
surtax shall be published in the Flori da Statutes as a 411
subsection of this section, irrespective of the duration of the 412
levy. Each enactment shall specify the types of counties 413
authorized to levy; the rate or rates which may be imposed; the 414
maximum length of time the surtax may be imposed, if a ny; the 415
procedure which must be followed to secure voter approval, if 416
required; the purpose for which the proceeds may be expended; 417
and such other requirements as the Legislature may provide. 418
Taxable transactions and administrative procedures shall be as 419
provided in s. 212.054. 420
(1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM 421
SURTAX.— 422
(f) Any discretionary sales surtax levied under this 423
subsection pursuant to a referendum held on or after July 1, 424
2024 2020, may not be levied for more than 10 30 years. 425
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(3) SMALL COUNTY SURTAX. — 426
(a) The governing authority in each county that has a 427
population of 50,000 or less on April 1, 1992, may levy a 428
discretionary sales surtax of 0.5 percent or 1 percent. The levy 429
of the surtax shall be pursuant to ordinance enacted by an 430
extraordinary vote of the members of the county governing 431
authority and if the surtax revenues are expended for operating 432
purposes. If the surtax revenues are expended for the purpose of 433
servicing bond indebtedness, the surtax shall be approved by a 434
majority of the electors of the county voting in a referendum on 435
the surtax. 436
(d)1. If the surtax is levied pursuant to a referendum, 437
The proceeds of the surtax and any interest accrued thereto may 438
be expended by the school district or within the county and 439
municipalities within the county, or, in the case of a 440
negotiated joint county agreement, within another county, for 441
the purpose of servicing bond indebtedness to finance, plan, and 442
construct infrastructure and to acquire land for public 443
recreation or conservation or protection of natural resources. 444
However, if the surtax is levied pursuant to an ordinance 445
approved by an extraordinary vote of the members of the county 446
governing authority, The proceeds and any interest accrued 447
thereto may also be used for operational expenses of any 448
infrastructure or for any public purpose authorized in the 449
ordinance under which the surtax is levied. 450
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2. For the purposes of this paragraph, "infrastructure" 451
means any fixed capital expenditure or fixed capital costs 452
associated with the construction, reconstruction, or improvement 453
of public facilities that have a life expectancy of 5 or more 454
years and any land acquisition, land improvement, design, and 455
engineering costs related thereto. 456
(4) INDIGENT CARE AND TRAUMA CENTER SURTAX.— 457
(a)1. The governing body in each county that the 458
government of which is not consolidated with that of one or more 459
municipalities, which has a population of at least 800,000 460
residents and is not authorized to levy a surtax under 461
subsection (5), may levy, pursuant to an ordinance either 462
approved by an extraordinary vote of the governing body or 463
conditioned to take effect only upon approval by a majority vote 464
of the electors of the county voting in a referendum, a 465
discretionary sales surtax a t a rate that may not exceed 0.5 466
percent. 467
2. If the ordinance is conditioned on a referendum, A 468
statement that includes a brief and general description of the 469
purposes to be funded by the surtax and that conforms to the 470
requirements of s. 101.161 shall b e placed on the ballot by the 471
governing body of the county. The following questions shall be 472
placed on the ballot: 473
FOR THE. . . .CENTS TAX 474
AGAINST THE. . . .CENTS TAX 475
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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
3. The ordinance adopted by the governing body providing 476
for the imposition of the surtax shall set forth a plan for 477
providing health care services to qualified residents, as 478
defined in subparagraph 4. Such plan and subsequent amendments 479
to it shall fund a broad range of health care services for both 480
indigent persons and the medically poor, including, but not 481
limited to, primary care and preventive care as well as hospital 482
care. The plan must also address the services to be provided by 483
the Level I trauma c enter. It shall emphasize a continuity of 484
care in the most cost -effective setting, taking into 485
consideration both a high quality of care and geographic access. 486
Where consistent with these objectives, it shall include, 487
without limitation, services rendered by physicians, clinics, 488
community hospitals, mental health centers, and alternative 489
delivery sites, as well as at least one regional referral 490
hospital where appropriate. It shall provide that agreements 491
negotiated between the county and providers, includin g hospitals 492
with a Level I trauma center, will include reimbursement 493
methodologies that take into account the cost of services 494
rendered to eligible patients, recognize hospitals that render a 495
disproportionate share of indigent care, provide other 496
incentives to promote the delivery of charity care, promote the 497
advancement of technology in medical services, recognize the 498
level of responsiveness to medical needs in trauma cases, and 499
require cost containment including, but not limited to, case 500
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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
management. It must also provide that any hospitals that are 501
owned and operated by government entities on May 21, 1991, must, 502
as a condition of receiving funds under this subsection, afford 503
public access equal to that provided under s. 286.011 as to 504
meetings of the governi ng board, the subject of which is 505
budgeting resources for the rendition of charity care as that 506
term is defined in the Florida Hospital Uniform Reporting System 507
(FHURS) manual referenced in s. 408.07. The plan shall also 508
include innovative health care prog rams that provide cost -509
effective alternatives to traditional methods of service 510
delivery and funding. 511
4. For the purpose of this paragraph, the term "qualified 512
resident" means residents of the authorizing county who are: 513
a. Qualified as indigent person s as certified by the 514
authorizing county; 515
b. Certified by the authorizing county as meeting the 516
definition of the medically poor, defined as persons having 517
insufficient income, resources, and assets to provide the needed 518
medical care without using resour ces required to meet basic 519
needs for shelter, food, clothing, and personal expenses; or not 520
being eligible for any other state or federal program, or having 521
medical needs that are not covered by any such program; or 522
having insufficient third -party insurance coverage. In all 523
cases, the authorizing county is intended to serve as the payor 524
of last resort; or 525
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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
c. Participating in innovative, cost -effective programs 526
approved by the authorizing county. 527
5. Moneys collected pursuant to this paragraph remain the 528
property of the state and shall be distributed by the Department 529
of Revenue on a regular and periodic basis to the clerk of the 530
circuit court as ex officio custodian of the funds of the 531
authorizing county. The clerk of the circuit court shall: 532
a. Maintain the moneys in an indigent health care trust 533
fund; 534
b. Invest any funds held on deposit in the trust fund 535
pursuant to general law; 536
c. Disburse the funds, including any interest earned, to 537
any provider of health care services, as provided in 538
subparagraphs 3. and 4., upon directive from the authorizing 539
county. However, if a county has a population of at least 540
800,000 residents and has levied the surtax authorized in this 541
paragraph, notwithstanding any directive from the authorizing 542
county, on October 1 of each calendar year, the clerk of the 543
court shall issue a check in the amount of $6.5 million to a 544
hospital in its jurisdiction that has a Level I trauma center or 545
shall issue a check in the amount of $3.5 million to a hospital 546
in its jurisdiction that has a Level I trauma center if that 547
county enacts and implements a hospital lien law in accordance 548
with chapter 98-499, Laws of Florida. The issuance of the checks 549
on October 1 of each year is provided in recognition of the 550
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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
Level I trauma center status and sh all be in addition to the 551
base contract amount received during fiscal year 1999 -2000 and 552
any additional amount negotiated to the base contract. If the 553
hospital receiving funds for its Level I trauma center status 554
requests such funds to be used to generate federal matching 555
funds under Medicaid, the clerk of the court shall instead issue 556
a check to the Agency for Health Care Administration to 557
accomplish that purpose to the extent that it is allowed through 558
the General Appropriations Act; and 559
d. Prepare on a biennial basis an audit of the trust fund 560
specified in sub-subparagraph a. Commencing February 1, 2004, 561
such audit shall be delivered to the governing body and to the 562
chair of the legislative delegation of each authorizing county. 563
6. Notwithstanding any other provision of this section, a 564
county shall not levy local option sales surtaxes authorized in 565
this paragraph and subsections (2) and (3) in excess of a 566
combined rate of 1 percent. 567
(5) COUNTY PUBLIC HOSPITAL SURTAX. — Any county as defined 568
in s. 125.011(1) may levy the surtax authorized in this 569
subsection pursuant to an ordinance either approved by 570
extraordinary vote of the county commission or conditioned to 571
take effect only upon approval by a majority vote of the 572
electors of the county voting in a referendum. In a county as 573
defined in s. 125.011(1), for the purposes of this subsection, 574
"county public general hospital" means a general hospital as 575
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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
defined in s. 395.002 which is owned, operated, maintained, or 576
governed by the county or its agency, authority, or public 577
health trust. 578
(a) The rate shall be 0.5 percent. 579
(b) If the ordinance is conditioned on a referendum, The 580
proposal to adopt the county public hospital surtax shall be 581
placed on the ballot in accordance with subsection (10). The 582
referendum question on the ballot shall include a brief general 583
description of the health care services to be funded by the 584
surtax. 585
(c) Proceeds from the surtax shall be: 586
1. Deposited by the county in a special fund, set aside 587
from other county funds, to be used only for the operation, 588
maintenance, and administration of the county public general 589
hospital; and 590
2. Remitted promptly by the county to the a gency, 591
authority, or public health trust created by law which 592
administers or operates the county public general hospital. 593
(d) Except as provided in subparagraphs 1. and 2., the 594
county must continue to contribute each year an amount equal to 595
at least 80 percent of that percentage of the total county 596
budget appropriated for the operation, administration, and 597
maintenance of the county public general hospital from the 598
county's general revenues in the fiscal year of the county 599
ending September 30, 1991: 600
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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. Twenty-five percent of such amount must be remitted to 601
a governing board, agency, or authority that is wholly 602
independent from the public health trust, agency, or authority 603
responsible for the county public general hospital, to be used 604
solely for the purpos e of funding the plan for indigent health 605
care services provided for in paragraph (e); 606
2. However, in the first year of the plan, a total of $10 607
million shall be remitted to such governing board, agency, or 608
authority, to be used solely for the purpose of funding the plan 609
for indigent health care services provided for in paragraph (e), 610
and in the second year of the plan, a total of $15 million shall 611
be so remitted and used. 612
(e) A governing board, agency, or authority shall be 613
chartered by the county comm ission upon this act becoming law. 614
The governing board, agency, or authority shall adopt and 615
implement a health care plan for indigent health care services. 616
The governing board, agency, or authority shall consist of no 617
more than seven and no fewer than fiv e members appointed by the 618
county commission. The members of the governing board, agency, 619
or authority shall be at least 18 years of age and residents of 620
the county. No member may be employed by or affiliated with a 621
health care provider or the public healt h trust, agency, or 622
authority responsible for the county public general hospital. 623
The following community organizations shall each appoint a 624
representative to a nominating committee: the South Florida 625
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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
Hospital and Healthcare Association, the Miami -Dade County 626
Public Health Trust, the Dade County Medical Association, the 627
Miami-Dade County Homeless Trust, and the Mayor of Miami -Dade 628
County. This committee shall nominate between 10 and 14 county 629
citizens for the governing board, agency, or authority. The 630
slate shall be presented to the county commission and the county 631
commission shall confirm the top five to seven nominees, 632
depending on the size of the governing board. Until such time as 633
the governing board, agency, or authority is created, the funds 634
provided for in subparagraph (d)2. shall be placed in a 635
restricted account set aside from other county funds and not 636
disbursed by the county for any other purpose. 637
1. The plan shall divide the county into a minimum of four 638
and maximum of six service areas, with no more than one 639
participant hospital per service area. The county public general 640
hospital shall be designated as the provider for one of the 641
service areas. Services shall be provided through participants' 642
primary acute care facilities. 643
2. The plan and sub sequent amendments to it shall fund a 644
defined range of health care services for both indigent persons 645
and the medically poor, including primary care, preventive care, 646
hospital emergency room care, and hospital care necessary to 647
stabilize the patient. For t he purposes of this section, 648
"stabilization" means stabilization as defined in s. 397.311. 649
Where consistent with these objectives, the plan may include 650
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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
services rendered by physicians, clinics, community hospitals, 651
and alternative delivery sites, as well a s at least one regional 652
referral hospital per service area. The plan shall provide that 653
agreements negotiated between the governing board, agency, or 654
authority and providers shall recognize hospitals that render a 655
disproportionate share of indigent care, p rovide other 656
incentives to promote the delivery of charity care to draw down 657
federal funds where appropriate, and require cost containment, 658
including, but not limited to, case management. From the funds 659
specified in subparagraphs (d)1. and 2. for indigent health care 660
services, service providers shall receive reimbursement at a 661
Medicaid rate to be determined by the governing board, agency, 662
or authority created pursuant to this paragraph for the initial 663
emergency room visit, and a per -member per-month fee or 664
capitation for those members enrolled in their service area, as 665
compensation for the services rendered following the initial 666
emergency visit. Except for provisions of emergency services, 667
upon determination of eligibility, enrollment shall be deemed to 668
have occurred at the time services were rendered. The provisions 669
for specific reimbursement of emergency services shall be 670
repealed on July 1, 2001, unless otherwise reenacted by the 671
Legislature. The capitation amount or rate shall be determined 672
before program implementation by an independent actuarial 673
consultant. In no event shall such reimbursement rates exceed 674
the Medicaid rate. The plan must also provide that any hospitals 675
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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
owned and operated by government entities on or after the 676
effective date of this act must, as a condition of receiving 677
funds under this subsection, afford public access equal to that 678
provided under s. 286.011 as to any meeting of the governing 679
board, agency, or authority the subject of which is budgeting 680
resources for the retention of char ity care, as that term is 681
defined in the rules of the Agency for Health Care 682
Administration. The plan shall also include innovative health 683
care programs that provide cost -effective alternatives to 684
traditional methods of service and delivery funding. 685
3. The plan's benefits shall be made available to all 686
county residents currently eligible to receive health care 687
services as indigents or medically poor as defined in paragraph 688
(4)(d). 689
4. Eligible residents who participate in the health care 690
plan shall receive coverage for a period of 12 months or the 691
period extending from the time of enrollment to the end of the 692
current fiscal year, per enrollment period, whichever is less. 693
5. At the end of each fiscal year, the governing board, 694
agency, or authority shall prepare an audit that reviews the 695
budget of the plan, delivery of services, and quality of 696
services, and makes recommendations to increase the plan's 697
efficiency. The audit shall take into account participant 698
hospital satisfaction with the plan and assess t he amount of 699
poststabilization patient transfers requested, and accepted or 700
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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
denied, by the county public general hospital. 701
(f) Notwithstanding any other provision of this section, a 702
county may not levy local option sales surtaxes authorized in 703
this subsection and subsections (2) and (3) in excess of a 704
combined rate of 1 percent. 705
(9) PENSION LIABILITY SURTAX. — 706
(f) A pension liability surtax imposed pursuant to this 707
subsection shall terminate on December 31 of the year in which 708
the actuarial funding level is expected to reach or exceed 100 709
percent for the defined benefit retirement plan or system for 710
which the surtax was levied or December 31 , of the tenth year 711
after the surtax was approved in a referendum under this 712
subsection 2060, whichever occurs first. The most recent 713
actuarial report submitted to the Department of Management 714
Services pursuant to s. 112.63 must be used to establish the 715
level of actuarial funding. 716
(10) DATES FOR REFERENDA ; LIMITATIONS ON LEVY .— 717
(a) A referendum to adopt, amend , or reenact a local 718
government discretionary sales surtax under this section must be 719
held at a general election as defined in s. 97.021. A referendum 720
to reenact an expiring surtax must be held at a general election 721
occurring within the 48 -month period immediately preceding the 722
effective date of the reenacted surtax. Such a referendum may 723
appear on the ballot only once within the 48 -month period. 724
(b) Except as provided in paragraph (4)(b), any new or 725
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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
reenacted discretionary sales surtax levied pursuant to a 726
referendum held on or after July 1, 2024, may not be levied for 727
more than 10 years, unless reenacted by ordinance subject to 728
approval by a majority of the electors voting in a subsequent 729
referendum. 730
Section 13. Paragraph (b) of subsection (1) and pa ragraph 731
(b) of subsection (4) of section 212.11, Florida Statutes, are 732
amended to read: 733
212.11 Tax returns and regulations. — 734
(1) 735
(b)1. For the purpose of ascertaining the amount of tax 736
payable under this chapter, it shall be the duty of all dealers 737
to file a return and remit the tax, on or before the 20th day of 738
the month, to the department, upon forms prepared and furnished 739
by it or in a format prescribed by it. Such return must show the 740
rentals, admissions, gross sales, or purchases, as the case may 741
be, arising from all leases, rentals, admissions, sales, or 742
purchases taxable under this chapter during the preceding 743
calendar month. 744
2. Notwithstanding subparagraph 1. and in addition to any 745
extension or waiver ordered pursuant to s. 213.055, a dealer i s 746
granted an automatic 10 calendar day extension from the due date 747
for filing a return and remitting the tax if all of the 748
following conditions are met: 749
a. The Governor has ordered or proclaimed a declaration of 750
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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 state of emergency pursuant to s. 252.36 . 751
b. The declaration is the first declaration for the event 752
giving rise to the state of emergency, or expands the counties 753
covered by the initial state of emergency without extending or 754
renewing the period of time covered by the first declaration of 755
a state of emergency. 756
c. The first day of the period covered by the first 757
declaration for the event giving rise to the state of emergency 758
is within 5 business days before the 20th day of the month. 759
(4) 760
(b)1. The amount of any estimated tax shall be due, 761
payable, and remitted by electronic funds transfer by the 20th 762
day of the month for which it is estimated. The difference 763
between the amount of estimated tax paid and the actual amount 764
of tax due under this chapter for such month shall be due and 765
payable by the first day of the following month and remitted by 766
electronic funds transfer by the 20th day thereof. 767
2. Notwithstanding subparagraph 1. and in addition to any 768
extension or waiver ordered pursuant to s. 213.055, a dealer 769
with a certificate of registra tion issued under s. 212.18 to 770
engage in or conduct business in a county to which an emergency 771
declaration applies in sub -subparagraph b. is granted an 772
automatic 10 calendar day extension from the due date for filing 773
a return and remitting the tax if all o f the following 774
conditions are met: 775
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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. The Governor has ordered or proclaimed a declaration of 776
a state of emergency pursuant to s. 252.36. 777
b. The declaration is the first declaration for the event 778
giving rise to the state of emergency, or expands the c ounties 779
covered by the initial state of emergency without extending or 780
renewing the period of time covered by the first declaration of 781
a state of emergency. 782
c. The first day of the period covered by the first 783
declaration for the event giving rise to the state of emergency 784
is within 5 business days before the 20th day of the month. 785
Section 14. Paragraph (d) of subsection (6) of section 786
212.20, Florida Statutes, is amended to read: 787
212.20 Funds collected, disposition; additional powers of 788
department; operational expense; refund of taxes adjudicated 789
unconstitutionally collected. — 790
(6) Distribution of all proceeds under this chapter and 791
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 792
(d) The proceeds of all other taxes and fees imposed 793
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 794
and (2)(b) shall be distributed as follows: 795
1. In any fiscal year, the greater of $500 million, minus 796
an amount equal to 4.6 percent of the proceeds of the taxes 797
collected pursuant to chapte r 201, or 5.2 percent of all other 798
taxes and fees imposed pursuant to this chapter or remitted 799
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 800
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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
monthly installments into the General Revenue Fund. 801
2. After the distribution under subparagraph 1 ., 8.9744 802
percent of the amount remitted by a sales tax dealer located 803
within a participating county pursuant to s. 218.61 shall be 804
transferred into the Local Government Half -cent Sales Tax 805
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 806
transferred shall be reduced by 0.1 percent, and the department 807
shall distribute this amount to the Public Employees Relations 808
Commission Trust Fund less $5,000 each month, which shall be 809
added to the amount calculated in subparagraph 3. and 810
distributed accordingly. 811
3. After the distribution under subparagraphs 1. and 2., 812
0.0966 percent shall be transferred to the Local Government 813
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 814
to s. 218.65. 815
4. After the distributions under subparagraphs 1. , 2., and 816
3., 2.0810 percent of the available proceeds shall be 817
transferred monthly to the Revenue Sharing Trust Fund for 818
Counties pursuant to s. 218.215. 819
5. After the distributions under subparagraphs 1., 2., and 820
3., 1.3653 percent of the available proc eeds shall be 821
transferred monthly to the Revenue Sharing Trust Fund for 822
Municipalities pursuant to s. 218.215. If the total revenue to 823
be distributed pursuant to this subparagraph is at least as 824
great as the amount due from the Revenue Sharing Trust Fund f or 825
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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
Municipalities and the former Municipal Financial Assistance 826
Trust Fund in state fiscal year 1999 -2000, no municipality shall 827
receive less than the amount due from the Revenue Sharing Trust 828
Fund for Municipalities and the former Municipal Financial 829
Assistance Trust Fund in state fiscal year 1999 -2000. If the 830
total proceeds to be distributed are less than the amount 831
received in combination from the Revenue Sharing Trust Fund for 832
Municipalities and the former Municipal Financial Assistance 833
Trust Fund in state fiscal year 1999 -2000, each municipality 834
shall receive an amount proportionate to the amount it was due 835
in state fiscal year 1999 -2000. 836
6. Of the remaining proceeds: 837
a. In each fiscal year, the sum of $29,915,500 shall be 838
divided into as many equal parts as there are counties in the 839
state, and one part shall be distributed to each county. The 840
distribution among the several counties must begin each fiscal 841
year on or before January 5th and continue monthly for a total 842
of 4 months. If a local or special law required that any moneys 843
accruing to a county in fiscal year 1999 -2000 under the then-844
existing provisions of s. 550.135 be paid directly to the 845
district school board, special district, or a municipal 846
government, such payment must continue until the local or 847
special law is amended or repealed. The state covenants with 848
holders of bonds or other instruments of indebtedness issued by 849
local governments, special districts, or district school boards 850
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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
before July 1, 2000, that it is not the intent of this 851
subparagraph to adversely affect the rights of those holders or 852
relieve local governments, special districts, or district school 853
boards of the duty to meet their obligations as a result of 854
previous pledges or assignments or trusts entered into which 855
obligated funds received from the distribution to county 856
governments under then -existing s. 550.135. This distribution 857
specifically is in lieu of funds distributed under s. 550.135 858
before July 1, 2000. 859
b. The department shall distribute $166,667 monthly to 860
each applicant certified as a facility for a new or retained 861
professional sports franchise pursuant to s. 288.1162. Up to 862
$41,667 shall be distributed monthly by the department to each 863
certified applicant as defined in s. 288.11621 for a facility 864
for a spring training franchise. However, not more than $416,670 865
may be distributed monthly in the aggregate to all certified 866
applicants for facilities for spring training franchises. 867
Distributions begin 60 days after such certification and 868
continue for not more than 30 years, except as otherwise 869
provided in s. 288.11621. A certified applicant identified in 870
this sub-subparagraph may not receive more in distributions than 871
expended by the appl icant for the public purposes provided in s. 872
288.1162(5) or s. 288.11621(3). 873
c. The department shall distribute up to $83,333 monthly 874
to each certified applicant as defined in s. 288.11631 for a 875
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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
facility used by a single spring training franchise, or up to 876
$166,667 monthly to each certified applicant as defined in s. 877
288.11631 for a facility used by more than one spring training 878
franchise. Monthly distributions begin 60 days after such 879
certification or July 1, 2016, whichever is later, and continue 880
for not more than 20 years to each certified applicant as 881
defined in s. 288.11631 for a facility used by a single spring 882
training franchise or not more than 25 years to each certified 883
applicant as defined in s. 288.11631 for a facility used by more 884
than one spring training franchise. A certified applicant 885
identified in this sub -subparagraph may not receive more in 886
distributions than expended by the applicant for the public 887
purposes provided in s. 288.11631(3). 888
d. The department shall distribute $15,333 monthly to the 889
State Transportation Trust Fund. 890
e.(I) On or before July 25, 2021, August 25, 2021, and 891
September 25, 2021, the department shall distribute $324,533,334 892
in each of those months to the Unemployment Compensation Trust 893
Fund, less an adjustment for re funds issued from the General 894
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 895
distribution. The adjustments made by the department to the 896
total distributions shall be equal to the total refunds made 897
pursuant to s. 443.131(3)(e)3. If the amoun t of refunds to be 898
subtracted from any single distribution exceeds the 899
distribution, the department may not make that distribution and 900
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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
must subtract the remaining balance from the next distribution. 901
(II) Beginning July 2022, and on or before the 25th day of 902
each month, the department shall distribute $90 million monthly 903
to the Unemployment Compensation Trust Fund. 904
(III) If the ending balance of the Unemployment 905
Compensation Trust Fund exceeds $4,071,519,600 on the last day 906
of any month, as determined fr om United States Department of the 907
Treasury data, the Office of Economic and Demographic Research 908
shall certify to the department that the ending balance of the 909
trust fund exceeds such amount. 910
(IV) This sub-subparagraph is repealed, and the department 911
shall end monthly distributions under sub -sub-subparagraph (II), 912
on the date the department receives certification under sub -sub-913
subparagraph (III). 914
f. Beginning July 1, 2023, in each fiscal year, the 915
department shall distribute $27.5 million to the Florid a 916
Agricultural Promotional Campaign Trust Fund under s. 571.26, 917
for further distribution in accordance with s. 571.265. This 918
sub-subparagraph is repealed June 30, 2027 2025. 919
7. All other proceeds must remain in the General Revenue 920
Fund. 921
Section 15. Subsection (8) of section 220.02, Florida 922
Statutes, is amended to read: 923
220.02 Legislative intent. — 924
(8) It is the intent of the Legislature that credits 925
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against either the corporate income tax or the franchise tax be 926
applied in the following order: thos e enumerated in s. 631.828, 927
those enumerated in s. 220.191, those enumerated in s. 220.181, 928
those enumerated in s. 220.183, those enumerated in s. 220.182, 929
those enumerated in s. 220.1895, those enumerated in s. 220.195, 930
those enumerated in s. 220.184, tho se enumerated in s. 220.186, 931
those enumerated in s. 220.1845, those enumerated in s. 220.19, 932
those enumerated in s. 220.185, those enumerated in s. 220.1875, 933
those enumerated in s. 220.1876, those enumerated in s. 934
220.1877, those enumerated in s. 220.1878, those enumerated in 935
s. 220.193, those enumerated in former s. 288.9916, those 936
enumerated in former s. 220.1899, those enumerated in former s. 937
220.194, those enumerated in s. 220.196, those enumerated in s. 938
220.198, those enumerated in s. 220.1915, those e numerated in s. 939
220.199, and those enumerated in s. 220.1991 , and those 940
enumerated in s. 220.1992 . 941
Section 16. Effective upon this act becoming a law, 942
paragraph (n) of subsection (1) and paragraph (c) of subsection 943
(2) of section 220.03, Florida Statut es, are amended to read: 944
220.03 Definitions. — 945
(1) SPECIFIC TERMS. —When used in this code, and when not 946
otherwise distinctly expressed or manifestly incompatible with 947
the intent thereof, the following terms shall have the following 948
meanings: 949
(n) "Internal Revenue Code" means the United States 950
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Internal Revenue Code of 1986, as amended and in effect on 951
January 1, 2024 2023, except as provided in subsection (3). 952
(2) DEFINITIONAL RULES. —When used in this code and neither 953
otherwise distinctly expressed no r manifestly incompatible with 954
the intent thereof: 955
(c) Any term used in this code has the same meaning as 956
when used in a comparable context in the Internal Revenue Code 957
and other statutes of the United States relating to federal 958
income taxes, as such cod e and statutes are in effect on January 959
1, 2024 2023. However, if subsection (3) is implemented, the 960
meaning of a term shall be taken at the time the term is applied 961
under this code. 962
Section 17. (1) The amendments made by this act to s. 963
220.03, Florida Statutes, operate retroactively to January 1, 964
2024. 965
(2) This section shall take effect upon becoming a law. 966
Section 18. Section 220.1992, Florida Statutes, is created 967
to read: 968
220.1992 Individuals with Unique Abilities Tax Credit 969
Program.— 970
(1) For purposes of this section, the term: 971
(a) "Qualified employee" means an individual who has a 972
disability, as that term is defined in s. 413.801, and has been 973
employed for at least six months by a qualified taxpayer. 974
(b) "Qualified taxpayer" means a ta xpayer who employs a 975
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qualified employee at a business located in this state. 976
(2) For a taxable year beginning on or after January 1, 977
2024, a qualified taxpayer is eligible for a credit against the 978
tax imposed by this chapter in an amount up to $1,000 for each 979
qualified employee such taxpayer employed during the taxable 980
year. The tax credit shall equal one dollar for each hour the 981
qualified employee worked during the taxable year, up to 1,000 982
hours. 983
(3)(a) The department may adopt rules governing the man ner 984
and form of applications for the tax credit and establishing 985
requirements for the proper administration of the tax credit. 986
The form must include an affidavit certifying that all 987
information contained within the application is true and correct 988
and must require the taxpayer to specify the number of qualified 989
employees for whom a credit under this section is being claimed 990
and how many hours each qualified employee worked during the 991
taxable year. 992
(b) The department must approve the tax credit prior to 993
the taxpayer taking the credit on a return. The department must 994
approve credits on a first -come, first-served basis. If the 995
department determines that an application is incomplete, the 996
department shall notify the taxpayer in writing and the taxpayer 997
shall have 30 days after receiving such notification to correct 998
any deficiency. If corrected in a timely manner, the application 999
shall be deemed completed as of the date the application was 1000
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first submitted. 1001
(c) A taxpayer may not claim a tax credit of more than 1002
$10,000 under this section in any one taxable year. 1003
(d) A taxpayer may carry forward any unused portion of a 1004
tax credit under this section for up to 5 taxable years. The 1005
carryover may be used in a subsequent year when the tax imposed 1006
by this chapter for such year exceeds the credit for such year 1007
under this section after applying the other credits and unused 1008
credit carryovers in the order provided in s. 220.02(8). 1009
(4) The combined total amount of t ax credits which may be 1010
granted under this section is $5 million in each of state fiscal 1011
years 2024-2025, 2025-2026, and 2026-2027. 1012
(5) The department may consult with the Department of 1013
Commerce and the Agency for Persons with Disabilities to 1014
determine if an individual is a qualified employee. The 1015
Department of Commerce and Agency for Persons with Disabilities 1016
shall provide technical assistance, when requested by the 1017
department, on any such question. 1018
Section 19. Paragraphs (c) and (d) of subsection (2 ) of 1019
section 220.222, Florida Statutes, are redesignated as 1020
paragraphs (d) and (e), respectively, and a new paragraph (c) is 1021
added to that subsection, to read: 1022
220.222 Returns; time and place for filing. — 1023
(2) 1024
(c) When a taxpayer has been granted an ex tension or 1025
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extensions of time within which to file its federal income tax 1026
return for any taxable year due to a federally declared disaster 1027
that included locations within this state, and if the 1028
requirements of s. 220.32 are met, the due date of the return 1029
required under this code is automatically extended to 15 1030
calendar days after the due date for such taxpayer's federal 1031
income tax return, including any extensions provided for such 1032
return for a federally declared disaster. Nothing in this 1033
paragraph affects the authority of the executive director to 1034
order an extension or waiver pursuant to s. 213.055(2). 1035
Section 20. Section 374.986, Florida Statutes, is amended 1036
to read: 1037
374.986 Taxing authority. — 1038
(1) The property appraiser tax assessor, tax collector, 1039
and board of county commissioners of each and every county in 1040
said district, shall, when requested by the board, prepare from 1041
their official records and deliver any and all information that 1042
may be from time to time requested from him or her or them or 1043
either of them by the board regarding the tax valuation, 1044
assessments, collection, and any other information regarding the 1045
levy, assessment, and collection of taxes in each of said 1046
counties. 1047
(2) The board may annually assess and levy against the 1048
taxable property in the district a tax not to exceed one -tenth 1049
mill on the dollar for each year, and the proceeds from such tax 1050
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shall be used by the district for all expenses of the district 1051
including the purchase price of right -of-way and other property. 1052
The board shall, on or before the 31st day of July of each year, 1053
prepare a tentative annual written budget of the district's 1054
expected income and expenditures. In addition, the board shall 1055
compute a proposed millage rate to be levied as taxes for that 1056
year upon the taxable property in the district for the purposes 1057
of said district. The proposed budget shall be submitted to the 1058
Department of Environmental Protection for its approval. Prior 1059
to adopting a final budget, the district shall comply with the 1060
provisions of s. 200 .065, relating to the method of fixing 1061
millage, and shall fix the final millage rate by resolution of 1062
the district and shall also, by resolution, adopt a final budget 1063
pursuant to chapter 200. Copies of such resolutions executed in 1064
the name of the board by its chair, and attested by its 1065
secretary, shall be made and delivered to the county officials 1066
specified in s. 200.065 of each and every county in the 1067
district, to the Department of Revenue, and to the Chief 1068
Financial Officer. Thereupon, it shall be the dut y of the 1069
property appraiser assessor of each of said counties to assess, 1070
and the tax collector of each of said counties to collect, a tax 1071
at the rate fixed by said resolution of the board upon all of 1072
the real and personal taxable property in said counties for said 1073
year (and such officers shall perform such duty) and said levy 1074
shall be included in the warrant of the tax assessors of each of 1075
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said counties and attached to the assessment roll of taxes for 1076
each of said counties. The tax collectors of each of sai d 1077
counties shall collect such taxes so levied by the board in the 1078
same manner as other taxes are collected, and shall pay the same 1079
within the time and in the manner prescribed by law, to the 1080
treasurer of the board. It shall be the duty of the Chief 1081
Financial Officer to assess and levy on all railroad lines and 1082
railroad property and telegraph lines and telegraph property in 1083
the district a tax at the rate prescribed by resolution of the 1084
board, and to collect the tax thereon in the same manner as he 1085
or she is required by law to assess and collect taxes for state 1086
and county purposes and to remit the same to the treasurer of 1087
the board. All such taxes shall be held by the treasurer of the 1088
district for the credit of the district and paid out by him or 1089
her as provided herein. The tax collector assessor and property 1090
appraiser of each of said counties shall be entitled to payment 1091
as provided for by general laws. 1092
Section 21. Paragraphs (a) and (b) of subsection (5) of 1093
section 402.62, Florida Statutes, are amended to read: 1094
402.62 Strong Families Tax Credit. — 1095
(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 1096
AND LIMITATIONS.— 1097
(a) Beginning in fiscal year 2024-2025 2023-2024, the tax 1098
credit cap amount is $ 40 20 million in each state fiscal year. 1099
(b) Beginning October 1, 2021, A taxpayer may submit an 1100
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application to the Department of Revenue for a tax credit or 1101
credits to be taken under one or more of s. 211.0253, s. 1102
212.1834, s. 220.1877, s. 561.1213, or s. 624.51057 , beginning 1103
at 9 a.m. on the first day of the calendar year that is not a 1104
Saturday, Sunday, or legal holiday . 1105
1. The taxpayer shall specify in the application each tax 1106
for which the taxpayer requests a credit and the applicable 1107
taxable year for a credit under s. 220.1877 or s. 624.51057 or 1108
the applicable state fiscal year for a credit under s. 211.0253, 1109
s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a 1110
taxpayer may apply for a credit to be used for a prior taxable 1111
year before the date the taxpayer is required to file a return 1112
for that year pursuant to s. 220.222. For purposes of s. 1113
624.51057, a taxpayer may apply for a credit to be used for a 1114
prior taxable year before the date the taxpayer is required to 1115
file a return for that prior taxable year pursuant to ss. 1116
624.509 and 624.5092. T he application must specify the eligible 1117
charitable organization to which the proposed contribution will 1118
be made. The Department of Revenue shall approve tax credits on 1119
a first-come, first-served basis and must obtain the division's 1120
approval before approvi ng a tax credit under s. 561.1213. 1121
2. Within 10 days after approving or denying an 1122
application, the Department of Revenue shall provide a copy of 1123
its approval or denial letter to the eligible charitable 1124
organization specified by the taxpayer in the appli cation. 1125
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Section 22. For the $20 million in additional credit under 1126
s. 402.62 available for fiscal year 2024 -25 pursuant to changes 1127
made by this act, a taxpayer may submit an application to the 1128
Department of Revenue beginning at 9 a.m. on July 1, 2024. 1129
Section 23. Subsection (1) of section 413.4021, Florida 1130
Statutes, is amended to read: 1131
413.4021 Program participant selection; tax collection 1132
enforcement diversion program. —The Department of Revenue, in 1133
coordination with the Florida Association of Cen ters for 1134
Independent Living and the Florida Prosecuting Attorneys 1135
Association, shall select judicial circuits in which to operate 1136
the program. The association and the state attorneys' offices 1137
shall develop and implement a tax collection enforcement 1138
diversion program, which shall collect revenue due from persons 1139
who have not remitted their collected sales tax. The criteria 1140
for referral to the tax collection enforcement diversion program 1141
shall be determined cooperatively between the state attorneys' 1142
offices and the Department of Revenue. 1143
(1) Notwithstanding s. 212.20, 100 75 percent of the 1144
revenues collected from the tax collection enforcement diversion 1145
program shall be deposited into the special reserve account of 1146
the Florida Association of Centers for Inde pendent Living, to be 1147
used to administer the James Patrick Memorial Work Incentive 1148
Personal Attendant Services and Employment Assistance Program 1149
and to contract with the state attorneys participating in the 1150
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tax collection enforcement diversion program in a n amount of not 1151
more than $75,000 for each state attorney. 1152
Section 24. Subsection (5) of section 571.265, Florida 1153
Statutes, is amended to read: 1154
571.265 Promotion of Florida thoroughbred breeding and of 1155
thoroughbred racing at Florida thoroughbred trac ks; distribution 1156
of funds.— 1157
(5) This section is repealed July 1, 2027 2025, unless 1158
reviewed and saved from repeal by the Legislature. 1159
Section 25. Effective upon becoming a law, section 1160
624.5108, Florida Statutes, is created to read: 1161
624.5108 Residential homestead property policyholder 1162
insurance premium deduction; insurer credit for deductions. — 1163
(1) An insurer must deduct from the total amount charged 1164
for a policy covering a residential property with a homestead 1165
exemption under s. 196.031, an amoun t equal to 1.75 percent of 1166
the premium, as defined in s. 627.403. 1167
(a) The deduction under this subsection applies to 1168
policies that provide coverage for a 12 -month period and with an 1169
effective date between October 1, 2024, and September 30, 2025. 1170
(b) The deduction amount must appear separately on the 1171
policy declaration page. 1172
(c) To establish whether or not a property is a homestead 1173
property under s. 196.031, the insurer must use the preliminary 1174
or final tax roll, whichever is more current, that is av ailable 1175
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through the Department of Revenue's website. 1176
(d) When reporting policy premiums for purposes of 1177
computing taxes levied under s. 624.509, full policy premium 1178
value must be reported prior to application of deductions under 1179
this section. 1180
(2) A policyholder entitled to the deduction provided for 1181
in this section who did not receive such deduction may apply to 1182
his or her insurer for a refund in the amount of the deduction 1183
to which the policyholder was entitled by providing evidence 1184
that the property in question was a homestead property under s. 1185
196.031. Such evidence may include, but is not limited to, the 1186
policyholder's tax notice sent by the tax collector pursuant to 1187
s. 197.322 for the year in question. 1188
(3) For the taxable years beginning on Januar y 1, 2024 and 1189
January 1, 2025, there is allowed a credit of 100 percent of the 1190
amount of deductions provided to policyholders pursuant to 1191
subsection (1) against any tax due under s. 624.509(1) after all 1192
other credits and deductions have been taken in the o rder 1193
provided in s. 624.509(7). 1194
(4) An insurer claiming a credit against premium tax 1195
liability under this section is not required to pay any 1196
additional retaliatory tax levied under s. 624.5091 as a result 1197
of claiming such credit. Section 624.5091 does no t limit such 1198
credit in any manner. 1199
(5) If the credit provided for under subsection (3) is not 1200
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fully used in any one taxable year because of insufficient tax 1201
liability, the unused amount may be carried forward for a period 1202
not to exceed 5 years. 1203
(6) Every insurer required to provide a premium deduction 1204
under this section must include with its quarterly and annual 1205
statements under s. 624.424, all of the following information: 1206
(a) The number of policies that received a deduction under 1207
this section during the period covered by the statement. 1208
(b) The total amount of deductions provided by the insurer 1209
during the period covered by the statement. 1210
(7) The office must include in the reports required under 1211
s. 624.315, the same information required under subse ction (6). 1212
(8) In addition to its existing audit and investigation 1213
authority, the Department of Revenue may perform any additional 1214
financial and technical audits and investigations, including 1215
examining the accounts, books, and records of an insurer 1216
claiming a credit under subsection (3), which are necessary to 1217
verify the information included in the tax return and to ensure 1218
compliance with this section. The office shall provide technical 1219
assistance when requested by the Department of Revenue on any 1220
technical audits or examinations performed pursuant to this 1221
section. 1222
(9) In addition to its existing examination authority and 1223
duties under s. 624.316, the office shall examine the 1224
information required to be reported under subsection (6) and 1225
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shall take corrective measures as provided in ss. 624.310(5) and 1226
624.4211 for any insurer not in compliance with this section. 1227
(10) The Department of Revenue and the office are 1228
authorized, and all conditions are deemed met, to adopt 1229
emergency rules pursuant to s. 120.54(4) , to implement the 1230
provisions of this section. Notwithstanding any other provision 1231
of law, emergency rules adopted pursuant to this subsection are 1232
effective for 6 months after adoption and may be renewed during 1233
the pendency of procedures to adopt permanent rules addressing 1234
the subject of the emergency rules. 1235
(11) This section expires June 30, 2030. 1236
Section 26. Disaster preparedness supplies; sales tax 1237
holiday.— 1238
(1) The tax levied under chapter 212, Florida Statutes, 1239
may not be collected during the p eriod from June 1, 2024, 1240
through June 14, 2024, or during the period from August 24, 1241
2024, through September 6, 2024, on the sale of: 1242
(a) A portable self -powered light source with a sales 1243
price of $40 or less. 1244
(b) A portable self -powered radio, two-way radio, or 1245
weather-band radio with a sales price of $50 or less. 1246
(c) A tarpaulin or other flexible waterproof sheeting with 1247
a sales price of $100 or less. 1248
(d) An item normally sold as, or generally advertised as, 1249
a ground anchor system or tie -down kit with a sales price of 1250
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$100 or less. 1251
(e) A gas or diesel fuel tank with a sales price of $50 or 1252
less. 1253
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6- 1254
volt, or 9-volt batteries, excluding automobile and boat 1255
batteries, with a sales price of $50 or less. 1256
(g) A nonelectric food storage cooler with a sales price 1257
of $60 or less. 1258
(h) A portable generator used to provide light or 1259
communications or preser ve food in the event of a power outage 1260
with a sales price of $3,000 or less. 1261
(i) Reusable ice with a sales price of $20 or less. 1262
(j) A portable power bank with a sales price of $60 or 1263
less. 1264
(k) A smoke detector or smoke alarm with a sales price of 1265
$70 or less. 1266
(l) A fire extinguisher with a sales price of $70 or less. 1267
(m) A carbon monoxide detector with a sales price of $70 1268
or less. 1269
(n) The following supplies necessary for the evacuation of 1270
household pets purchased for noncommercial use: 1271
1. Bags of dry dog food or cat food weighing 50 or fewer 1272
pounds with a sales price of $100 or less per bag. 1273
2. Cans or pouches of wet dog food or cat food with a 1274
sales price of $10 or less per can or pouch or the equivalent if 1275
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sold in a box or case. 1276
3. Over-the-counter pet medications with a sales price of 1277
$100 or less per item. 1278
4. Portable kennels or pet carriers with a sales price of 1279
$100 or less per item. 1280
5. Manual can openers with a sales price of $15 or less 1281
per item. 1282
6. Leashes, collars, and mu zzles with a sales price of $20 1283
or less per item. 1284
7. Collapsible or travel -sized food bowls or water bowls 1285
with a sales price of $15 or less per item. 1286
8. Cat litter weighing 25 or fewer pounds with a sales 1287
price of $25 or less per item. 1288
9. Cat litter pans with a sales price of $15 or less per 1289
item. 1290
10. Pet waste disposal bags with a sales price of $15 or 1291
less per package. 1292
11. Pet pads with a sales price of $20 or less per box or 1293
package. 1294
12. Hamster or rabbit substrate with a sales price of $15 1295
or less per package. 1296
13. Pet beds with a sales price of $40 or less per item. 1297
(2) The tax exemptions provided in this section do not 1298
apply to sales within a theme park or entertainment complex as 1299
defined in s. 509.013(9), Florida Statutes, within a pub lic 1300
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lodging establishment as defined in s. 509.013(4), Florida 1301
Statutes, or within an airport as defined in s. 330.27(2), 1302
Florida Statutes. 1303
(3) The Department of Revenue is authorized, and all 1304
conditions are deemed met, to adopt emergency rules pursuant to 1305
s. 120.54(4), Florida Statutes, for the purpose of implementing 1306
this section. 1307
(4) This section shall take effect upon this act becoming 1308
a law. 1309
Section 27. Freedom Month; sales tax holiday. — 1310
(1) The taxes levied under chapter 212, Florida Statute s, 1311
may not be collected on purchases made during the period from 1312
July 1, 2024, through July 31, 2024, on: 1313
(a) The sale by way of admissions, as defined in s. 1314
212.02(1), Florida Statutes, for: 1315
1. A live music event scheduled to be held on any date or 1316
dates from July 1, 2024, through December 31, 2024; 1317
2. A live sporting event scheduled to be held on any date 1318
or dates from July 1, 2024, through December 31, 2024; 1319
3. A movie to be shown in a movie theater on any date or 1320
dates from July 1, 2024, through December 31, 2024; 1321
4. Entry to a museum, including any annual passes; 1322
5. Entry to a state park, including any annual passes; 1323
6. Entry to a ballet, play, or musical theatre performance 1324
scheduled to be held on any date or dates from July 1, 2024, 1325
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through December 31, 2024; 1326
7. Season tickets for ballets, plays, music events, or 1327
musical theatre performances; 1328
8. Entry to a fair, festival, or cultural event scheduled 1329
to be held on any date or dates from July 1, 2024, through 1330
December 31, 2024; or 1331
9. Use of or access to private and membership clubs 1332
providing physical fitness facilities from July 1, 2024, through 1333
December 31, 2024. 1334
(b) The retail sale of boating and water activity 1335
supplies, camping supplies, fishing supplies, general outdoor 1336
supplies, residential pool supplies, children's toys and 1337
children's athletic equipment. As used in this section, the 1338
term: 1339
1. "Boating and water activity supplies" means life 1340
jackets and coolers with a sales price of $75 or less; 1341
recreational pool tubes, pool flo ats, inflatable chairs, and 1342
pool toys with a sales price of $35 or less; safety flares with 1343
a sales price of $50 or less; water skis, wakeboards, 1344
kneeboards, and recreational inflatable water tubes or floats 1345
capable of being towed with a sales price of $15 0 or less; 1346
paddleboards and surfboards with a sales price of $300 or less; 1347
canoes and kayaks with a sales price of $500 or less; paddles 1348
and oars with a sales price of $75 or less; and snorkels, 1349
goggles, and swimming masks with a sales price of $25 or less . 1350
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2. "Camping supplies" means tents with a sales price of 1351
$200 or less; sleeping bags, portable hammocks, camping stoves, 1352
and collapsible camping chairs with a sales price of $50 or 1353
less; and camping lanterns and flashlights with a sales price of 1354
$30 or less. 1355
3. "Fishing supplies" means rods and reels with a sales 1356
price of $75 or less if sold individually, or $150 or less if 1357
sold as a set; tackle boxes or bags with a sales price of $30 or 1358
less; and bait or fishing tackle with a sales price of $5 or 1359
less if sold individually, or $10 or less if multiple items are 1360
sold together. The term does not include supplies used for 1361
commercial fishing purposes. 1362
4. "General outdoor supplies" means sunscreen, sunblock, 1363
or insect repellant with a sales price of $15 or less; 1364
sunglasses with a sales price of $100 or less; binoculars with a 1365
sales prices of $200 or less; water bottles with a sales price 1366
of $30 or less; hydration packs with a sales price of $50 or 1367
less; outdoor gas or charcoal grills with a sales price of $2 50 1368
or less; bicycle helmets with a sales price of $50 or less; and 1369
bicycles with a sales price of $500 or less. 1370
5. "Residential pool supplies" means individual 1371
residential pool and spa replacement parts, nets, filters, 1372
lights, and covers with a sales price of $100 or less; and 1373
residential pool and spa chemicals purchased by an individual 1374
with a sales price of $150 or less. 1375
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(2) The tax exemptions provided in this section do not 1376
apply to sales within a theme park or entertainment complex as 1377
defined in s. 509.013(9), Florida Statutes, within a public 1378
lodging establishment as defined in s. 509.013(4), Florida 1379
Statutes, or within an airport as defined in s. 330.27(2), 1380
Florida Statutes. 1381
(3) If a purchaser of an admission purchases the admission 1382
exempt from tax pursuant to this section and subsequently 1383
resells the admission, the purchaser shall collect tax on the 1384
full sales price of the resold admission. 1385
(4) The Department of Revenue is authorized, and all 1386
conditions are deemed met, to adopt emergency rul es pursuant to 1387
s. 120.54(4), Florida Statutes, for the purpose of implementing 1388
this section. 1389
(5) This section shall take effect upon this act becoming 1390
a law. 1391
Section 28. Clothing, wallets, and bags; school supplies; 1392
learning aids and jigsaw puzzles; personal computers and 1393
personal computer-related accessories; sales tax holiday. — 1394
(1) The tax levied under chapter 212, Florida Statutes, 1395
may not be collected during the period from July 29, 2024, 1396
through August 11, 2024 on the retail sale of: 1397
(a) Clothing, wallets, or bags, including handbags, 1398
backpacks, fanny packs, and diaper bags, but excluding 1399
briefcases, suitcases, and other garment bags, having a sales 1400
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price of $100 or less per item. As used in this paragraph, the 1401
term "clothing" means: 1402
1. Any article of wearing apparel intended to be worn on 1403
or about the human body, excluding watches, watchbands, jewelry, 1404
umbrellas, and handkerchiefs; and 1405
2. All footwear, excluding skis, swim fins, roller blades, 1406
and skates. 1407
(b) School supplies having a sal es price of $50 or less 1408
per item. As used in this paragraph, the term "school supplies" 1409
means pens, pencils, erasers, crayons, notebooks, notebook 1410
filler paper, legal pads, binders, lunch boxes, construction 1411
paper, markers, folders, poster board, compositi on books, poster 1412
paper, scissors, cellophane tape, glue or paste, rulers, 1413
computer disks, staplers and staples used to secure paper 1414
products, protractors, and compasses. 1415
(c) Learning aids and jigsaw puzzles having a sales price 1416
of $30 or less. As used in this paragraph, the term "learning 1417
aids" means flashcards or other learning cards, matching or 1418
other memory games, puzzle books and search -and-find books, 1419
interactive or electronic books and toys intended to teach 1420
reading or math skills, and stacking or n esting blocks or sets. 1421
(d) Personal computers or personal computer -related 1422
accessories purchased for noncommercial home or personal use 1423
having a sales price of $1,500 or less. As used in this 1424
paragraph, the term: 1425
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1. "Personal computers" includes electr onic book readers, 1426
calculators, laptops, desktops, handhelds, tablets, or tower 1427
computers. The term does not include cellular telephones, video 1428
game consoles, digital media receivers, or devices that are not 1429
primarily designed to process data. 1430
2. "Personal computer-related accessories" includes 1431
keyboards, mice, personal digital assistants, monitors, other 1432
peripheral devices, modems, routers, and nonrecreational 1433
software, regardless of whether the accessories are used in 1434
association with a personal compute r base unit. The term does 1435
not include furniture or systems, devices, software, monitors 1436
with a television tuner, or peripherals that are designed or 1437
intended primarily for recreational use. 1438
(2) The tax exemptions provided in this section do not 1439
apply to sales within a theme park or entertainment complex as 1440
defined in s. 509.013(9), Florida Statutes, within a public 1441
lodging establishment as defined in s. 509.013(4), Florida 1442
Statutes, or within an airport as defined in s. 330.27(2), 1443
Florida Statutes. 1444
(3) The tax exemptions provided in this section apply at 1445
the option of the dealer if less than 5 percent of the dealer's 1446
gross sales of tangible personal property in the prior calendar 1447
year consisted of items that would be exempt under this section. 1448
If a qualifying dealer chooses not to participate in the tax 1449
holiday, by July 15, 2024, the dealer must notify the Department 1450
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of Revenue in writing of its election to collect sales tax 1451
during the holiday and must post a copy of that notice in a 1452
conspicuous location at its place of business. 1453
(4) The Department of Revenue is authorized, and all 1454
conditions are deemed met, to adopt emergency rules pursuant to 1455
s. 120.54(4), Florida Statutes, for the purpose of implementing 1456
this section. 1457
(5) This section shall take ef fect upon this act becoming 1458
a law. 1459
Section 29. Tools commonly used by skilled trade workers; 1460
Tool Time sales tax holiday. — 1461
(1) The tax levied under chapter 212, Florida Statutes, 1462
may not be collected during the period from September 1, 2024, 1463
through September 7, 2024, on the retail sale of: 1464
(a) Hand tools with a sales price of $50 or less per item. 1465
(b) Power tools with a sales price of $300 or less per 1466
item. 1467
(c) Power tool batteries with a sales price of $150 or 1468
less per item. 1469
(d) Work gloves with a sales price of $25 or less per 1470
pair. 1471
(e) Safety glasses with a sales price of $50 or less per 1472
pair, or the equivalent if sold in sets of more than one pair. 1473
(f) Protective coveralls with a sales price of $50 or less 1474
per item. 1475
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(g) Work boots with a sales price of $175 or less per 1476
pair. 1477
(h) Tool belts with a sales price of $100 or less per 1478
item. 1479
(i) Duffle bags or tote bags with a sales price of $50 or 1480
less per item. 1481
(j) Tool boxes with a sales price of $75 or less per item. 1482
(k) Tool boxes for vehicles with a sales price of $300 or 1483
less per item. 1484
(l) Industry textbooks and code books with a sales price 1485
of $125 or less per item. 1486
(m) Electrical voltage and testing equipment with a sales 1487
price of $100 or less per item. 1488
(n) LED flashlights with a sales price of $50 or less per 1489
item. 1490
(o) Shop lights with a sales price of $100 or less per 1491
item. 1492
(p) Handheld pipe cutters, drain opening tools, and 1493
plumbing inspection equipment with a sales price of $150 or less 1494
per item. 1495
(q) Shovels with a sales price of $50 or less. 1496
(r) Rakes with a sales price of $50 or less. 1497
(s) Hard hats and other head protection with a sales price 1498
of $100 or less. 1499
(t) Hearing protection items with a sales price of $75 or 1500
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less. 1501
(u) Ladders with a sales price of $250 or less. 1502
(v) Fuel cans with a sales price of $50 or less. 1503
(w) High visibility safety vests with a sales price of $30 1504
or less. 1505
(2) The tax exemptions provided in this section do not 1506
apply to sales within a theme park or entertainment complex a s 1507
defined in s. 509.013(9), Florida Statutes, within a public 1508
lodging establishment as defined in s. 509.013(4), Florida 1509
Statutes, or within an airport as defined in s. 330.27(2), 1510
Florida Statutes. 1511
(3) The Department of Revenue is authorized, and all 1512
conditions are deemed met, to adopt emergency rules pursuant to 1513
s. 120.54(4), Florida Statutes, for the purpose of implementing 1514
this section. 1515
Section 30. (1) A county that has been designated as an 1516
area of critical state concern by law or by action of the 1517
Administration Commission pursuant to s. 380.05, Florida 1518
Statutes, and that levies both a tourist development tax 1519
pursuant to s. 125.0104, Florida Statutes, and a tourist impact 1520
tax pursuant to s. 125.0108, Florida Statutes, shall use the 1521
accumulated surplus from such taxes collected through September 1522
30, 2024, whether held by the county directly or held by a land 1523
authority in that county created pursuant to s. 380.0663, 1524
Florida Statutes, for the purpose of providing housing that is 1525
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both: 1526
(a) Affordable, as defined in s. 420.0004, Florida 1527
Statutes. 1528
(b) Available to employees of tourism -related businesses 1529
in the county. 1530
(2) Any housing financed with funds from this surplus 1531
shall only be used to provide housing that is affordable, as 1532
defined in s. 420.0004, Florida Statutes, for a period of no 1533
fewer than 99 years. 1534
Section 31. (1) The Department of Revenue is authorized, 1535
and all conditions are deemed met, to adopt emergency rules 1536
pursuant to s. 120.54(4), Florida Statutes, to implement the 1537
amendments made by this act to ss. 212.05, 212.031 and 220.03, 1538
Florida Statutes and the creation by this act of s. 220.1992, 1539
Florida Statutes. Notwithstanding any other provision of law, 1540
emergency rules adopted pursuant to this subsection are 1541
effective for 6 months after adoption and may be renewed during 1542
the pendency of procedures to adopt permanent rules addressing 1543
the subject of the emergency rules. 1544
(2) This section shall take effect upon this act becoming 1545
a law and expires July 1, 2027. 1546
Section 32. Except as otherwise provided in this act and 1547
except for this section, which shall take effect upon this act 1548
becoming a law, this act shall take effect July 1, 2024. 1549