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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
An act relating to taxation; amending s. 192.001, 2
F.S.; revising the definition of the term "tangible 3
personal property"; providing retroactive 4
applicability; amending s. 192.0105, F.S.; providing 5
that a taxpayer has a right to know certain 6
information regarding property determined not to have 7
been entitled to a homestead exemption; amending s. 8
193.155, F.S.; extending the timeframe for changes, 9
additions, or improvements following damage or 10
destruction of a homestead to commence for certain 11
assessment requirements to apply; requiring property 12
appraisers to include certain information with notices 13
of tax liens; providing that back taxes apply only 14
under certain circumstances; amending s. 193.624, 15
F.S.; revising the definition of the term "renewable 16
energy source device"; providing applicability; 17
amending s. 193.703, F.S.; requiring that the owner be 18
given a specified timeframe to pay certain taxes, 19
penalties, and interest prior to a lien being filed; 20
providing that such lien is subject to certain 21
provisions; providing that back taxes apply only under 22
certain circumstances; amending s. 194.037, F.S.; 23
revising obsolete provisions; amending s. 196.011, 24
F.S.; requiring that specified persons or entities be 25
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given a specified timeframe to pay certain taxes prior 26
to a lien being filed; prohibiting the taxpayer from 27
being assessed certain penalties or interest under 28
certain circumstances; providing that back taxes apply 29
only under certain circumstances; amending s. 196.031, 30
F.S.; extending the timeframe before a property 31
owner's failure to commence repair or rebuilding of 32
homestead property constitutes abandonment; amending 33
s. 196.075, F.S.; requiring that the owner be given a 34
specified timeframe to pay certain taxes, penalties, 35
and interest prior to a lien being filed; providing 36
that such lien is subject to certain provisions; 37
providing that back taxes apply only under certain 38
circumstances; amending s. 196.16 1, F.S.; requiring 39
property appraisers to include certain information 40
with notices of tax liens; requiring that the owner be 41
given a specified timeframe to pay certain taxes, 42
penalties, and interest prior to a lien being filed; 43
providing that back taxes ap ply only under certain 44
circumstances amending s. 196.1978, F.S.; revising the 45
definition of the term "newly constructed"; revising 46
conditions for when multifamily projects are 47
considered property used for a charitable purpose and 48
are eligible to receive an ad valorem property tax 49
exemption; making technical changes; requiring 50
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property appraisers to exempt certain units from ad 51
valorem property taxes; providing the method for 52
determining the value of a unit for certain purposes; 53
requiring property appraisers to review certain 54
applications and make certain determinations; 55
authorizing property appraisers to request and review 56
additional information; authorizing property 57
appraisers to grant exemptions only under certain 58
conditions; revising requirements for prop erty owners 59
seeking a certification notice from the Florida 60
Housing Finance Corporation; providing that a certain 61
determination by the corporation does not constitute 62
an exemption; revising eligibility; conforming 63
provisions to changes made by the act; ame nding s. 64
196.1979, F.S.; revising the value to which a certain 65
ad valorem property tax exemption applies; revising a 66
condition of eligibility for vacant residential units 67
to qualify for a certain ad valorem property tax 68
exemption; making technical changes; revising the 69
deadline for an application for exemption; revising 70
deadlines by which boards and governing bodies must 71
deliver to or notify the department of the adoption, 72
repeal, or expiration of certain ordinances; requiring 73
property appraisers to review certain applications and 74
make certain determinations; authorizing property 75
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appraisers to request and review additional 76
information; authorizing property appraisers to grant 77
exemptions only under certain conditions; providing 78
the method for determining the value of a unit for 79
certain purposes; providing for retroactive 80
applicability; amending s. 196.1978, F.S.; authorizing 81
a taxing authority, beginning at a specified time, to 82
elect not to exempt certain property upon adoption of 83
an ordinance or a resolution; specifying requirements 84
and limitations for the ordinance or resolution; 85
providing applicability; specifying duties of the 86
taxing authority; authorizing certain property owners 87
to continue to receive an exemption under certain 88
circumstances; providing app licability; providing an 89
exemption from ad valorem property tax for property in 90
a multifamily project if certain conditions are met; 91
specifying requirements for eligibility and 92
applications; requiring property appraisers to review 93
certain applications and make certain determinations; 94
authorizing property appraisers to request and review 95
additional information; requiring property appraisers 96
to grant exemptions under certain condition; providing 97
the method for determining the value of portions of 98
property for certain purposes; specifying requirements 99
for property appraisers in reviewing and granting 100
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exemptions and for improperly granted exemptions; 101
providing a penalty; providing limitations on 102
eligibility; providing applicability; amending s. 103
201.08, F.S.; providing applicability; defining the 104
term "principal limit"; requiring that certain taxes 105
be calculated based on the principal limit at a 106
specified event; providing retroactive operation; 107
providing construction; amending s. 201.21, F.S.; 108
exempting all non-interest-bearing promissory notes, 109
non-interest-bearing nonnegotiable notes, or non -110
interest-bearing written obligations, for specified 111
purposes, from documentary stamp taxes in connection 112
with the sale of alarm systems; providing for future 113
repeal of amendments, unless saved from repeal by the 114
Legislature through reenactment by the Legislature; 115
providing for effect of amendments by other 116
provisions; amending s. 206.9931, F.S.; deleting a 117
registration fee for certain parties; amending s. 118
206.9955, F.S.; revis ing the rates of certain taxes on 119
natural gas fuel for a specified timeframe; reenacting 120
s. 206.996(1) and (4), F.S., relating to monthly 121
reports by natural gas fuel retailers and deductions, 122
to incorporate the amendment made to s. 206.9955, 123
F.S., in references thereto; reenacting s. 206.997, 124
F.S., relating to state and local alternative fuel 125
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user fee clearing trust funds and distributions, to 126
incorporate the amendment made to s. 206.9955, F.S., 127
in references thereto; creating s. 211.0254, F.S.; 128
authorizing the use of credits against certain taxes 129
beginning on a specified date; providing a limitation 130
on such credits; providing construction; providing 131
applicability; amending s. 212.0306, F.S.; revising 132
the necessary vote in a referendum for the levy of a 133
certain local option food and beverage tax; amending 134
s. 212.05, F.S.; making technical changes; specifying 135
the application of an exemption for sales tax for 136
certain purchasers of boats and aircraft; providing a 137
sales tax exemption for certain leases and rental s; 138
amending s. 212.054, F.S.; specifying that certain 139
purchases are considered a single item for purposes of 140
discretionary sales surtax; specifying that certain 141
property sales are deemed to occur in the county where 142
the purchaser resides, as identified on specified 143
documents; providing applicability; defining the term 144
"final adjudication"; providing for the transfer and 145
disposition of discretionary sales surtaxes under 146
certain circumstances; providing for the suspension of 147
discretionary sales surtaxes under certain 148
circumstances; authorizing certain persons to file a 149
claim for a refund of discretionary sale surtaxes; 150
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providing for future expiration; amending s. 212.055, 151
F.S.; deleting a restriction on counties authorized to 152
levy an indigent care and trauma c enter surtax; 153
requiring approval of certain taxes in a referendum; 154
amending s. 212.11, F.S.; authorizing an automatic 155
extension for filing returns and remitting sales and 156
use tax when specified states of emergency are 157
declared; providing construction; crea ting s. 158
212.1835, F.S.; authorizing the use of credits against 159
certain taxes beginning on a specified date; 160
authorizing certain expenses and payments to count 161
toward the tax due; providing construction; providing 162
applicability; requiring electronic filing of returns 163
and payment of taxes; amending s. 212.20, F.S.; 164
deleting the future repeal of provisions related to 165
annual distributions to the Florida Agricultural 166
Promotional Campaign Trust Fund; amending s. 213.21, 167
F.S.; authorizing the department to conside r requests 168
to settle or compromise certain liabilities after 169
certain time periods have expired, in certain 170
circumstances; providing a limitation; providing that 171
certain department decisions are not subject to 172
review; amending s. 213.67, F.S.; authorizing c ertain 173
parties to include additional specified amounts in a 174
garnishment levy notice; revising methods for delivery 175
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of levy notices; amending s. 220.02, F.S.; revising 176
the order in which credits may be taken to include a 177
specified credit; amending s. 220.03 , F.S.; revising 178
the date of adoption of the Internal Revenue Code and 179
other federal income tax statutes for purposes of the 180
state corporate income tax; providing retroactive 181
operation; amending s. 220.19, F.S.; authorizing the 182
use of credits against certa in taxes beginning on a 183
specified date; revising obsolete provisions; 184
authorizing certain taxpayers to use the credit in a 185
specified manner; providing applicability; amending s. 186
220.1915, F.S.; revising the definitions of the terms 187
"qualifying expenditures " and "qualifying railroad"; 188
revising a limitation on the amount of the credit for 189
qualified railroad construction or replacement 190
expenditures; requiring the Department of 191
Transportation to certify and provide certain 192
information to the department by a spe cified date; 193
revising application requirements for the credit for 194
qualified railroad reconstruction or replacement 195
expenditures; revising requirements for the department 196
related to the issuance of a certain letter; 197
conforming provisions to changes made by the act; 198
revising conditions for carry -forward and transfer of 199
such credit; creating s. 220.1992, F.S.; defining the 200
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terms "qualified employee" and "qualified taxpayer"; 201
establishing a credit against specified taxes for 202
taxpayers that employ specified indi viduals; 203
specifying the amount of such tax credit; authorizing 204
the department to adopt rules governing the manner and 205
form of the application for such tax credit; 206
specifying requirements for such form; requiring the 207
department to approve the tax credit pri or to the 208
taxpayer taking the credit; requiring the department 209
to approve the tax credits in a specified manner; 210
requiring the department to notify the taxpayer in a 211
specified manner if the department determines an 212
application is incomplete; providing that such 213
taxpayer has a specified timeframe to correct any 214
deficiency; providing that certain applications are 215
deemed complete on a specified date; prohibiting 216
taxpayers from claiming a tax credit of more than a 217
specified amount; authorizing the carryforward of 218
credits in a specified manner; providing the maximum 219
amount of credit that may be granted during specified 220
fiscal years; authorizing the department to consult 221
with specified entities for a certain purpose; 222
amending s. 220.222, F.S.; providing an automat ic 223
extension for the due date for a specified return in 224
certain circumstances; amending s. 374.986, F.S.; 225
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revising obsolete provisions; creating s. 402.261, 226
F.S.; defining terms; authorizing certain taxpayers to 227
receive tax credits for certain actions; pro viding 228
requirements for such credits; specifying the maximum 229
tax credit that may be granted for a specified 230
timeframe; authorizing tax credits be carried forward; 231
requiring repayment of tax credits under certain 232
conditions and using a specified formula; re quiring 233
certain taxpayers to file specified returns and 234
reports; requiring that certain funds be distributed; 235
requiring taxpayers to submit applications beginning 236
on a specified date to receive tax credits; requiring 237
the application to include certain info rmation; 238
requiring the Department of Revenue to approve tax 239
credits in a specified manner; prohibiting the 240
transfer of a tax credit; providing an exception; 241
requiring the department to approve certain transfers; 242
requiring a specified approval before the tr ansfer of 243
certain credits; authorizing credits to be rescinded 244
during a specified time period; requiring specified 245
approval before certain credits may be rescinded; 246
requiring rescinded credits to be made available for 247
use in a specified manner; requiring t he department to 248
provide specified letters in a certain time period 249
with certain information; authorizing the department 250
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to adopt rules; amending s. 402.62, F.S.; revising the 251
requirements for the Department of Children and 252
Families in designating eligible charitable 253
organizations; increasing the Strong Families Tax 254
Credit cap; specifying when applications may be 255
submitted to the Department of Revenue; amending s. 256
413.4021, F.S.; increasing the distribution for a 257
specified program; amending s. 561.121, F.S. ; 258
providing for a specified distribution to specified 259
entities of funds collected from certain excise taxes 260
on alcoholic beverages and license fees on vendors; 261
prohibiting such distribution from exceeding a certain 262
amount; providing for the uses of such fu nds; 263
prohibiting the use of such moneys for securing bonds; 264
providing for future repeal; creating s. 561.1214, 265
F.S.; authorizing the use of credits against certain 266
taxes beginning on a specified date; providing a 267
limitation on such credits; providing appli cability; 268
providing construction; reenacting s. 571.26, F.S., 269
relating to the Florida Agricultural Promotional 270
Campaign Trust Fund; repealing s. 41 of chapter 2023 -271
157, Laws of Florida, which provides for the 272
expiration and reversion of a specified provisi on of 273
law; amending s. 571.265, F.S.; deleting the future 274
repeal of provisions related to the promotion of 275
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Florida thoroughbred breeding and of thoroughbred 276
racing; amending s. 624.509, F.S.; revising the order 277
in which certain credits and deductions may b e taken 278
to incorporate changes made by the act; amending s. 279
624.5107, F.S.; authorizing the use of credits against 280
certain taxes beginning on a specified date; providing 281
a limitation; providing construction; providing 282
applicability; providing for retroacti ve application; 283
creating s. 624.5108, F.S.; requiring insurers to 284
deduct specified amounts from the premiums for certain 285
policies; defining the term "flood"; providing 286
applicability; requiring the deductions amount to be 287
separately stated; providing report ing requirements; 288
providing that such deductions do not reduce insurers' 289
direct written premiums; providing for a credit for a 290
specified timeframe against insurance premium tax for 291
insurers in a specified amount; exempting insurers 292
claiming such credit fro m retaliatory tax; providing 293
construction; requiring the department to refund 294
unused credit under a certain circumstance; requiring 295
certain insurers to include certain information with 296
their quarterly and annual statements; requiring the 297
office to include certain information in certain 298
reports; authorizing the department to perform 299
necessary audits and investigations; requiring the 300
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Office of Insurance Regulation to provide technical 301
assistance; requiring the office to examine certain 302
information and take co rrective measures; authorizing 303
the department and the office to adopt emergency 304
rules; providing for future repeal; exempting from 305
sales and use tax specified disaster preparedness 306
supplies during specified timeframes; providing 307
applicability; authorizing the department to adopt 308
emergency rules; exempting from sales and use tax 309
admissions to certain events, performances, and 310
facilities, certain season tickets, and the retail 311
sale of certain boating and water activity, camping, 312
fishing, general outdoor, resi dential pool supplies 313
and electric scooters during specified timeframes; 314
defining terms; providing applicability; authorizing 315
the department to adopt emergency rules; exempting 316
from sales and use tax the retail sale of certain 317
clothing, wallets, bags, scho ol supplies, learning 318
aids and jigsaw puzzles, and personal computers and 319
personal computer-related accessories during a 320
specified timeframe; defining terms; providing 321
applicability; authorizing certain dealers to opt out 322
of participating in the tax holida y, subject to 323
certain requirements; authorizing the department to 324
adopt emergency rules; exempting from the sales and 325
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use tax the retail sale of certain tools during a 326
specified timeframe; providing applicability; 327
authorizing the department to adopt emerge ncy rules; 328
authorizing the department to adopt emergency rules 329
for specified provisions; providing for future 330
expiration; providing an appropriation to offset 331
certain reductions in ad valorem tax revenue; 332
authorizing affected fiscally constrained counties to 333
apply for appropriated funds; specifying application 334
requirements; authorizing the department to adopt 335
emergency rules; providing for future repeal; 336
providing an appropriation; providing effective dates. 337
338
Be It Enacted by the Legislature of the Stat e of Florida: 339
340
Section 1. Effective upon this act becoming a law, 341
paragraph (d) of subsection (11) of section 192.001, Florida 342
Statutes, is amended to read: 343
192.001 Definitions. —All definitions set out in chapters 1 344
and 200 that are applicable to thi s chapter are included herein. 345
In addition, the following definitions shall apply in the 346
imposition of ad valorem taxes: 347
(11) "Personal property," for the purposes of ad valorem 348
taxation, shall be divided into four categories as follows: 349
(d) "Tangible personal property" means all goods, 350
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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
chattels, and other articles of value (but does not include the 351
vehicular items enumerated in s. 1(b), Art. VII of the State 352
Constitution and elsewhere defined) capable of manual possession 353
and whose chief value is intri nsic to the article itself. 354
"Construction work in progress" consists of those items of 355
tangible personal property commonly known as fixtures, 356
machinery, and equipment when in the process of being installed 357
in new or expanded improvements to real property a nd whose value 358
is materially enhanced upon connection or use with a 359
preexisting, taxable, operational system or facility. 360
Construction work in progress shall be deemed substantially 361
completed when connected with the preexisting, taxable, 362
operational system or facility. For the purposes of tangible 363
personal property constructed or installed by an electric 364
utility, construction work in progress shall be deemed 365
substantially completed upon the earlier of when all permits or 366
approvals required for commercial op eration have been received 367
or approved, or 1 year after the construction work in progress 368
has been connected with the preexisting, taxable, operational 369
system or facility. Inventory and household goods are expressly 370
excluded from this definition. 371
Section 2. (1) The amendment made by this act to s. 372
192.001, Florida Statutes, applies retroactively beginning with 373
the 2024 property tax roll. 374
(2) This section shall take effect upon becoming a law. 375
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Section 3. Paragraph (g) of subsection (1) of section 376
192.0105, Florida Statutes, is amended to read: 377
192.0105 Taxpayer rights. —There is created a Florida 378
Taxpayer's Bill of Rights for property taxes and assessments to 379
guarantee that the rights, privacy, and property of the 380
taxpayers of this state are adequ ately safeguarded and protected 381
during tax levy, assessment, collection, and enforcement 382
processes administered under the revenue laws of this state. The 383
Taxpayer's Bill of Rights compiles, in one document, brief but 384
comprehensive statements that summarize the rights and 385
obligations of the property appraisers, tax collectors, clerks 386
of the court, local governing boards, the Department of Revenue, 387
and taxpayers. Additional rights afforded to payors of taxes and 388
assessments imposed under the revenue laws of t his state are 389
provided in s. 213.015. The rights afforded taxpayers to assure 390
that their privacy and property are safeguarded and protected 391
during tax levy, assessment, and collection are available only 392
insofar as they are implemented in other parts of the Florida 393
Statutes or rules of the Department of Revenue. The rights so 394
guaranteed to state taxpayers in the Florida Statutes and the 395
departmental rules include: 396
(1) THE RIGHT TO KNOW. — 397
(g) The right, on property determined not to have been 398
entitled to homestead exemption in a prior year, to notice of 399
intent from the property appraiser to record notice of tax lien , 400
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information regarding why the taxpayer was not entitled to the 401
exemption and how tax, penalties, and interest are calculated, 402
and the right to pay tax, penalty, and interest before a tax 403
lien is recorded for any prior year (see s. 196.161(1)(b)). 404
405
Notwithstanding the right to information contained in this 406
subsection, under s. 197.122 property owners are held to know 407
that property taxes are due and payable annually and are charged 408
with a duty to ascertain the amount of current and delinquent 409
taxes and obtain the necessary information from the applicable 410
governmental officials. 411
Section 4. Paragraph (b) of subsection (4) and subsection 412
(10) of section 193.155, Florida Statutes, are amended to read: 413
193.155 Homestead assessments. —Homestead property shall be 414
assessed at just value as of January 1, 1994. Property receiving 415
the homestead exemption after January 1, 1994, shall be assessed 416
at just value as of January 1 of the year in which the property 417
receives the exemption unless the provisions of subsection (8) 418
apply. 419
(4) 420
(b)1. Changes, additions, or improvements that replace all 421
or a portion of homestead property, including ancillary 422
improvements, damaged or destroyed by misfortune or calamity 423
shall be assessed upon substantial completion as provided in 424
this paragraph. Such assessment must be calculated using the 425
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homestead property's assessed value as of the January 1 426
immediately before the date on which the damage or destruction 427
was sustained, subject to the assessment limitations in 428
subsections (1) and (2), when: 429
a. The square footage of the homestead property as changed 430
or improved does not exceed 110 percent of the square footage of 431
the homestead property before the damage or destruction; or 432
b. The total square footage of the homestead property as 433
changed or improved does not exceed 1,500 square feet. 434
2. The homestead property's assessed value must be 435
increased by the just valu e of that portion of the changed or 436
improved homestead property which is in excess of 110 percent of 437
the square footage of the homestead property before the damage 438
or destruction or of that portion exceeding 1,500 square feet. 439
3. Homestead property damag ed or destroyed by misfortune 440
or calamity which, after being changed or improved, has a square 441
footage of less than 100 percent of the homestead property's 442
total square footage before the damage or destruction shall be 443
assessed pursuant to subsection (5). 444
4. Changes, additions, or improvements assessed pursuant 445
to this paragraph must be reassessed pursuant to subsection (1) 446
in subsequent years. This paragraph applies to changes, 447
additions, or improvements commenced within 5 3 years after the 448
January 1 following the damage or destruction of the homestead. 449
(10)(a) If the property appraiser determines that for any 450
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year or years within the prior 10 years a person who was not 451
entitled to the homestead property assessment limitation granted 452
under this section was granted the homestead property assessment 453
limitation, the property appraiser making such determination 454
shall serve upon the owner a notice of intent to record in the 455
public records of the county a notice of tax lien against any 456
property owned by that p erson in the county, and such property 457
must be identified in the notice of tax lien. The property 458
appraiser must include with such notice information explaining 459
why the owner is not entitled to the limitation, the years for 460
which unpaid taxes, penalties, a nd interest are due, and the 461
manner in which unpaid taxes, penalties, and interest have been 462
calculated. Such property that is situated in this state is 463
subject to the unpaid taxes, plus a penalty of 50 percent of the 464
unpaid taxes for each year and 15 perc ent interest per annum. 465
However, when a person entitled to exemption pursuant to s. 466
196.031 inadvertently receives the limitation pursuant to this 467
section following a change of ownership, the assessment of such 468
property must be corrected as provided in par agraph (9)(a), and 469
the person need not pay the unpaid taxes, penalties, or 470
interest. Before a lien may be filed, the person or entity so 471
notified must be given 30 days to pay the taxes and any 472
applicable penalties and interest. 473
(b) If the property apprai ser improperly grants the 474
property assessment limitation as a result of a clerical mistake 475
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or an omission, the person or entity improperly receiving the 476
property assessment limitation may not be assessed a penalty or 477
interest. Back taxes shall apply only a s follows: 478
1. If the person who received the limitation as a result 479
of a clerical mistake or omission voluntarily discloses to the 480
property appraiser that he or she was not entitled to the 481
limitation before the property appraiser notifies the owner of 482
the mistake or omission, no back taxes shall be due. 483
2. If the person who received the limitation as a result 484
of a clerical mistake or omission does not voluntarily disclose 485
to the property appraiser that he or she was not entitled to the 486
limitation before the property appraiser notifies the owner of 487
the mistake or omission, back taxes shall be due for any year or 488
years that the owner was not entitled to the limitation within 489
the 5 years before the property appraiser notified the owner of 490
the mistake or omission. 491
3. The property appraiser shall serve upon an owner that 492
owes back taxes under subparagraph 2. a notice of intent to 493
record in the public records of the county a notice of tax lien 494
against any property owned by that person in the county, and 495
such property must be identified in the notice of tax lien. The 496
property appraiser must include with such notice information 497
explaining why the owner is not entitled to the limitation, the 498
years for which unpaid taxes are due, and the manner in which 499
unpaid taxes have been calculated. Before a lien may be filed, 500
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the person or entity so notified must be given 30 days to pay 501
the taxes. 502
Section 5. Subsection (1) of section 193.624, Florida 503
Statutes, is amended to read: 504
193.624 Assessment of renewable energy s ource devices.— 505
(1) As used in this section, the term "renewable energy 506
source device" means any of the following equipment that 507
collects, transmits, stores, or uses solar energy, wind energy, 508
or energy derived from geothermal deposits or biogas, as defined 509
in s. 366.91: 510
(a) Solar energy collectors, photovoltaic modules, and 511
inverters. 512
(b) Storage tanks and other storage systems, excluding 513
swimming pools used as storage tanks. 514
(c) Rockbeds. 515
(d) Thermostats and other control devices. 516
(e) Heat exchange devices. 517
(f) Pumps and fans. 518
(g) Roof ponds. 519
(h) Freestanding thermal containers. 520
(i) Pipes, ducts, wiring, structural supports, refrigerant 521
handling systems, and other components used as integral parts of 522
such systems; however, such equipmen t does not include 523
conventional backup systems of any type or any equipment or 524
structure that would be required in the absence of the renewable 525
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energy source device. 526
(j) Windmills and wind turbines. 527
(k) Wind-driven generators. 528
(l) Power conditioning and storage devices that store or 529
use solar energy, wind energy, or energy derived from geothermal 530
deposits to generate electricity or mechanical forms of energy. 531
(m) Pipes and other equipment used to transmit hot 532
geothermal water to a dwelling or struct ure from a geothermal 533
deposit. 534
(n) Pipes, equipment, structural facilities, structural 535
support, and any other machinery integral to the 536
interconnection, production, storage, compression, 537
transportation, processing, collection, and conversion of biogas 538
from landfill waste; livestock farm waste, including manure; 539
food waste; or treated wastewater into renewable natural gas as 540
defined in s. 366.91. 541
542
The term does not include equipment that is on the distribution 543
or transmission side of the point at which a renewable energy 544
source device is interconnected to an electric utility's 545
distribution grid or transmission lines or a natural gas 546
pipeline or distribution system . 547
Section 6. The amendment made by this act to s. 193.624, 548
Florida Statutes, first applie s to the 2025 property tax roll. 549
Section 7. Subsection (7) of section 193.703, Florida 550
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Statutes, is amended to read: 551
193.703 Reduction in assessment for living quarters of 552
parents or grandparents. — 553
(7)(a) If the property appraiser determines that f or any 554
year within the previous 10 years a property owner who was not 555
entitled to a reduction in assessed value under this section was 556
granted such reduction, the property appraiser shall serve on 557
the owner a notice of intent to record in the public record s of 558
the county a notice of tax lien against any property owned by 559
that person in the county, and that property must be identified 560
in the notice of tax lien. Any property that is owned by that 561
person and is situated in this state is subject to the taxes 562
exempted by the improper reduction, plus a penalty of 50 percent 563
of the unpaid taxes for each year and interest at a rate of 15 564
percent per annum. Before such lien may be filed, the owner must 565
be given 30 days within which to pay the taxes, penalties, and 566
interest. Such lien is subject to s. 196.161(3). 567
(b)1. However, If a reduction is improperly granted due to 568
a clerical mistake or omission by the property appraiser, the 569
person who improperly received the reduction may not be assessed 570
a penalty or interest . Back taxes shall apply only as follows: 571
a. If the person who received the reduction in assessed 572
value as a result of a clerical mistake or omission voluntarily 573
discloses to the property appraiser that he or she was not 574
entitled to the reduction in asse ssed value before the property 575
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appraiser notifies the owner of the mistake or omission, no back 576
taxes shall be due. 577
b. If the person who received the reduction in assessed 578
value as a result of a clerical mistake or omission does not 579
voluntarily disclose to the property appraiser that he or she 580
was not entitled to the limitation before the property appraiser 581
notifies the owner of the mistake or omission, back taxes shall 582
be due for any year or years that the owner was not entitled to 583
the limitation within the 5 years before the property appraiser 584
notified the owner of the mistake or omission. 585
2. The property appraiser shall serve upon an owner that 586
owes back taxes under sub -subparagraph 1.b. a notice of intent 587
to record in the public records of the county a notice of tax 588
lien against any property owned by that person in the county, 589
and such property must be identified in the notice of tax lien. 590
The property appraiser must include with such notice information 591
explaining why the owner is not entitled to the limitation, the 592
years for which unpaid taxes are due, and the manner in which 593
unpaid taxes have been calculated. Before such lien may be 594
filed, the owner must be given 30 days within which to pay the 595
taxes, penalties, and interest. Such lien is subject to s. 596
196.161(3). 597
Section 8. Paragraph (f) of subsection (1) of section 598
194.037, Florida Statutes, is amended to read: 599
194.037 Disclosure of tax impact. — 600
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(1) After hearing all petitions, complaints, appeals, and 601
disputes, the clerk shall make public n otice of the findings and 602
results of the board as provided in chapter 50. If published in 603
the print edition of a newspaper, the notice must be in at least 604
a quarter-page size advertisement of a standard size or tabloid 605
size newspaper, and the headline shal l be in a type no smaller 606
than 18 point. The advertisement shall not be placed in that 607
portion of the newspaper where legal notices and classified 608
advertisements appear. The advertisement shall be published in a 609
newspaper in the county. The newspaper selec ted shall be one of 610
general interest and readership in the community pursuant to 611
chapter 50. For all advertisements published pursuant to this 612
section, the headline shall read: TAX IMPACT OF VALUE ADJUSTMENT 613
BOARD. The public notice shall list the members of the value 614
adjustment board and the taxing authorities to which they are 615
elected. The form shall show, in columnar form, for each of the 616
property classes listed under subsection (2), the following 617
information, with appropriate column totals: 618
(f) In the sixth column, the net change in taxable value 619
from the property appraiser's assessor's initial roll which 620
results from board decisions. 621
Section 9. Present paragraphs (b) through (e) of 622
subsection (9) of section 196.011, Florida Statutes, are 623
redesignated as paragraphs (c) through (f), respectively, a new 624
paragraph (b) is added to that subsection, and paragraph (a) of 625
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that subsection is amended, to read: 626
196.011 Annual application required for exemption. — 627
(9)(a) A county may, at the request of the property 628
appraiser and by a majority vote of its governing body, waive 629
the requirement that an annual application or statement be made 630
for exemption of property within the county after an initial 631
application is made and the exemption granted. The w aiver under 632
this subsection of the annual application or statement 633
requirement applies to all exemptions under this chapter except 634
the exemption under s. 196.1995. Notwithstanding such waiver, 635
refiling of an application or statement shall be required when 636
any property granted an exemption is sold or otherwise disposed 637
of, when the ownership changes in any manner, when the applicant 638
for homestead exemption ceases to use the property as his or her 639
homestead, or when the status of the owner changes so as to 640
change the exempt status of the property. In its deliberations 641
on whether to waive the annual application or statement 642
requirement, the governing body shall consider the possibility 643
of fraudulent exemption claims which may occur due to the waiver 644
of the annual application requirement. The owner of any property 645
granted an exemption who is not required to file an annual 646
application or statement shall notify the property appraiser 647
promptly whenever the use of the property or the status or 648
condition of the owner changes so as to change the exempt status 649
of the property. If any property owner fails to so notify the 650
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property appraiser and the property appraiser determines that 651
for any year within the prior 10 years the owner was not 652
entitled to receive such exemptio n, the owner of the property is 653
subject to the taxes exempted as a result of such failure plus 654
15 percent interest per annum and a penalty of 50 percent of the 655
taxes exempted. Except for homestead exemptions controlled by s. 656
196.161, the property appraiser making such determination shall 657
record in the public records of the county a notice of tax lien 658
against any property owned by that person or entity in the 659
county, and such property must be identified in the notice of 660
tax lien. Except as provided in paragr aph (b), such property is 661
subject to the payment of all taxes and penalties. Such lien 662
when filed shall attach to any property, identified in the 663
notice of tax lien, owned by the person who illegally or 664
improperly received the exemption. If such person no longer owns 665
property in that county but owns property in some other county 666
or counties in the state, the property appraiser shall record a 667
notice of tax lien in such other county or counties, identifying 668
the property owned by such person or entity in such county or 669
counties, and it shall become a lien against such property in 670
such county or counties. Before a lien may be filed, the person 671
or entity so notified must be given 30 days to pay the taxes. 672
(b) If a homestead exemption is granted as a result of a 673
clerical mistake or omission by the property appraiser, the 674
taxpayer may not be assessed a penalty or interest. Back taxes 675
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shall apply only as follows: 676
1. If the person who received the homestead exemption as a 677
result of a clerical mistake or omission vo luntarily discloses 678
to the property appraiser that he or she was not entitled to the 679
homestead exemption before the property appraiser notifies the 680
owner of the mistake or omission, no back taxes shall be due. 681
2. If the person who received the homestead exemption as a 682
result of a clerical mistake or omission does not voluntarily 683
disclose to the property appraiser that he or she was not 684
entitled to the homestead exemption before the property 685
appraiser notifies the owner of the mistake or omission, back 686
taxes shall be due for any year or years that the owner was not 687
entitled to the limitation within the 5 years before the 688
property appraiser notified the owner of the mistake or 689
omission. 690
3. The property appraiser shall serve upon an owner that 691
owes back taxes under subparagraph 2. a notice of intent to 692
record in the public records of the county a notice of tax lien 693
against any property owned by that person in the county, and 694
such property must be identified in the notice of tax lien. The 695
property appraiser m ust include with such notice information 696
explaining why the owner is not entitled to the limitation, the 697
years for which unpaid taxes are due, and the manner in which 698
unpaid taxes have been calculated. Before a lien may be filed, 699
the person or entity so no tified must be given 30 days to pay 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
the taxes. 701
Section 10. Subsection (7) of section 196.031, Florida 702
Statutes, is amended to read: 703
196.031 Exemption of homesteads. — 704
(7) When homestead property is damaged or destroyed by 705
misfortune or calamity and the property is uninhabitable on 706
January 1 after the damage or destruction occurs, the homestead 707
exemption may be granted if the property is otherwise qualified 708
and if the property owner notifies the property appraiser that 709
he or she intends to repair or r ebuild the property and live in 710
the property as his or her primary residence after the property 711
is repaired or rebuilt and does not claim a homestead exemption 712
on any other property or otherwise violate this section. Failure 713
by the property owner to commen ce the repair or rebuilding of 714
the homestead property within 5 3 years after January 1 715
following the property's damage or destruction constitutes 716
abandonment of the property as a homestead. After the 5-year 3-717
year period, the expiration, lapse, nonrenewal, or revocation of 718
a building permit issued to the property owner for such repairs 719
or rebuilding also constitutes abandonment of the property as 720
homestead. 721
Section 11. Subsection (9) of section 196.075, Florida 722
Statutes, is amended to read: 723
196.075 Additional homestead exemption for persons 65 and 724
older.— 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
(9)(a) If the property appraiser determines that for any 726
year within the immediately previous 10 years a person who was 727
not entitled to the additional homestead exemption under this 728
section was granted such an exemption, the property appraiser 729
shall serve upon the owner a notice of intent to record in the 730
public records of the county a notice of tax lien against any 731
property owned by that person in the county, and that property 732
must be identified in the notice of tax lien. Any property that 733
is owned by the taxpayer and is situated in this state is 734
subject to the taxes exempted by the improper homestead 735
exemption, plus a penalty of 50 percent of the unpaid taxes for 736
each year and interest at a rate of 15 percent per annum. Before 737
any such lien may be filed, the owner must be given 30 days 738
within which to pay the taxes, penalties, and interest. Such a 739
lien is subject to the procedures and provisions set forth in s. 740
196.161(3). 741
(b) However, If the additional homestead such an exemption 742
under this section is improperly granted as a result of a 743
clerical mistake or omission by the property appraiser, the 744
person who improperly received the exemption may not be assessed 745
a penalty and interest. Back taxes shall apply only as follows: 746
1. If the person who received the additional homestead 747
exemption under this section as a result of a clerical mistake 748
or omission voluntarily discloses to the property appraiser that 749
he or she was not entitled to the homestead exemption before the 750
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property appraiser notifies the owner of the mistake or 751
omission, no back taxes shall be due. 752
2. If the person who received the additional homestead 753
exemption under this section as a result of a clerical mistake 754
or omission does not voluntarily disclose to the property 755
appraiser that he or she was not entitled to the homestead 756
exemption before the property appraiser notifies the owner of 757
the mistake or omission, back taxes shall be due for a ny year or 758
years that the owner was not entitled to the limitation within 759
the 5 years before the property appraiser notified the owner of 760
the mistake or omission. 761
3. The property appraiser shall serve upon an owner that 762
owes back taxes under subparagraph 2. a notice of intent to 763
record in the public records of the county a notice of tax lien 764
against any property owned by that person in the county, and 765
such property must be identified in the notice of tax lien. The 766
property appraiser must include with such notice information 767
explaining why the owner is not entitled to the limitation, the 768
years for which unpaid taxes are due, and the manner in which 769
unpaid taxes have been calculated. Before any such lien may be 770
filed, the owner must be given 30 days within w hich to pay the 771
taxes, penalties, and interest. Such a lien is subject to the 772
procedures and provisions set forth in s. 196.161(3). 773
Section 12. Paragraph (b) of subsection (1) of section 774
196.161, Florida Statutes, is amended to read: 775
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196.161 Homestead exemptions; lien imposed on property of 776
person claiming exemption although not a permanent resident. — 777
(1) 778
(b)1. In addition, upon determination by the property 779
appraiser that for any year or years within the prior 10 years a 780
person who was not entitle d to a homestead exemption was granted 781
a homestead exemption from ad valorem taxes, it shall be the 782
duty of the property appraiser making such determination to 783
serve upon the owner a notice of intent to record in the public 784
records of the county a notice o f tax lien against any property 785
owned by that person in the county, and such property shall be 786
identified in the notice of tax lien. The property appraiser 787
must include with such notice served upon the owner information 788
explaining why the owner is not enti tled to the homestead 789
exemption; for which years unpaid taxes, penalties, and interest 790
are due; and how unpaid taxes, penalties, and interest have been 791
calculated. Such property which is situated in this state shall 792
be subject to the taxes exempted thereby , plus a penalty of 50 793
percent of the unpaid taxes for each year and 15 percent 794
interest per annum. Before any such lien may be filed, the owner 795
so notified must be given 30 days to pay the taxes, penalties, 796
and interest. 797
2. However, If a homestead exemp tion is improperly granted 798
as a result of a clerical mistake or an omission by the property 799
appraiser, the person improperly receiving the exemption shall 800
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not be assessed penalty and interest. Before any such lien may 801
be filed, the owner so notified must b e given 30 days to pay the 802
taxes, penalties, and interest. Back taxes shall apply only as 803
follows: 804
a. If the person who received the homestead exemption as a 805
result of a clerical mistake or omission voluntarily discloses 806
to the property appraiser that he or she was not entitled to the 807
homestead exemption before the property appraiser notifies the 808
owner of the mistake or omission, no back taxes shall be due. 809
b. If the person who received the homestead exemption as a 810
result of a clerical mistake or omissi on does not voluntarily 811
disclose to the property appraiser that he or she was not 812
entitled to the homestead exemption before the property 813
appraiser notifies the owner of the mistake or omission, back 814
taxes shall be due for any year or years that the owner was not 815
entitled to the limitation within the 5 years before the 816
property appraiser notified the owner of the mistake or 817
omission. 818
c. The property appraiser shall serve upon an owner that 819
owes back taxes under sub -subparagraph b. a notice of intent to 820
record in the public records of the county a notice of tax lien 821
against any property owned by that person in the county, and 822
such property must be identified in the notice of tax lien. The 823
property appraiser must include with such notice information 824
explaining why the owner is not entitled to the limitation, the 825
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years for which unpaid taxes are due, and the manner in which 826
unpaid taxes have been calculated. 827
Section 13. Effective upon becoming a law, subsection (3) 828
of section 196.1978, Florida Statutes, is amended to read: 829
196.1978 Affordable housing property exemption. — 830
(3)(a) As used in this subsection, the term: 831
1. "Corporation" means the Florida Housing Finance 832
Corporation. 833
2. "Newly constructed" means an improvement to real 834
property which was s ubstantially completed within 5 years before 835
the date of an applicant's first submission of a request for a 836
certification notice or an application for an exemption pursuant 837
to this subsection section, whichever is earlier . 838
3. "Substantially completed" ha s the same meaning as in s. 839
192.042(1). 840
(b) Notwithstanding ss. 196.195 and 196.196, portions of 841
property in a multifamily project are considered property used 842
for a charitable purpose and are eligible to receive an ad 843
valorem property tax exemption if s uch portions meet all of the 844
following conditions : 845
1. Provide affordable housing to natural persons or 846
families meeting the income limitations provided in paragraph 847
(d).; 848
2.a. Are within a newly constructed multifamily project 849
that contains more than 70 units dedicated to housing natural 850
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persons or families meeting the income limitations provided in 851
paragraph (d); or 852
b. Are within a newly constructed multifamily project in 853
an area of critical state concern, as designated by s. 380.0552 854
or chapter 28-36, Florida Administrative Code, which contains 855
more than 10 units dedicated to housing natural persons or 856
families meeting the income limitations provided in paragraph 857
(d). and 858
3. Are rented for an amount that does not exceed the 859
amount as specified by the most recent multifamily rental 860
programs income and rent limit chart posted by the corporation 861
and derived from the Multifamily Tax Subsidy Projects Income 862
Limits published by the United States Department of Housing and 863
Urban Development or 90 percent of the fair market value rent as 864
determined by a rental market study meeting the requirements of 865
paragraph (l) (m), whichever is less. 866
(c) If a unit that in the previous year received qualified 867
for the exemption under this subsecti on and was occupied by a 868
tenant is vacant on January 1, the vacant unit is eligible for 869
the exemption if the use of the unit is restricted to providing 870
affordable housing that would otherwise meet the requirements of 871
this subsection and a reasonable effort is made to lease the 872
unit to eligible persons or families. 873
(d)1. The property appraiser shall exempt: 874
a. Seventy-five percent of the assessed value of the units 875
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in multifamily projects that meet the requirements of this 876
subsection and are Qualified property used to house natural 877
persons or families whose annual household income is greater 878
than 80 percent but not more than 120 percent of the median 879
annual adjusted gross income for households within the 880
metropolitan statistical area or, if not within a m etropolitan 881
statistical area, within the county in which the person or 882
family resides; and, must receive an ad valorem property tax 883
exemption of 75 percent of the assessed value. 884
b.2. From ad valorem property taxes the units in 885
multifamily projects that meet the requirements of this 886
subsection and are Qualified property used to house natural 887
persons or families whose annual household income does not 888
exceed 80 percent of the median annual adjusted gross income for 889
households within the metropolitan statist ical area or, if not 890
within a metropolitan statistical area, within the county in 891
which the person or family resides , is exempt from ad valorem 892
property taxes. 893
2. When determining the value of a unit for purposes of 894
applying an exemption pursuant to this paragraph, the property 895
appraiser must include in such valuation the proportionate share 896
of the residential common areas, including the land, fairly 897
attributable to such unit. 898
(e) To be eligible to receive an exemption under this 899
subsection, a property owner must submit an application on a 900
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form prescribed by the department by March 1 for the exemption, 901
accompanied by a certification notice from the corporation to 902
the property appraiser. The property appraiser shall review the 903
application and determine wh ether the applicant meets all of the 904
requirements of this subsection and is entitled to an exemption. 905
A property appraiser may request and review additional 906
information necessary to make such determination. A property 907
appraiser may grant an exemption only for a property for which 908
the corporation has issued a certification notice and which the 909
property appraiser determines is entitled to an exemption. 910
(f) To receive a certification notice, a property owner 911
must submit a request to the corporation for certification on a 912
form provided by the corporation which includes all of the 913
following: 914
1. The most recently completed rental market study meeting 915
the requirements of paragraph (l) (m). 916
2. A list of the units for which the property owner seeks 917
an exemption. 918
3. The rent amount received by the property owner for each 919
unit for which the property owner seeks an exemption. If a unit 920
is vacant and qualifies for an exemption under paragraph (c), 921
the property owner must provide evidence of the published rent 922
amount for each vacant unit. 923
4. A sworn statement, under penalty of perjury, from the 924
applicant restricting the property for a period of not less than 925
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3 years to housing persons or families who meet the income 926
limitations under this subsection. 927
(g) The corporation shall review the request for a 928
certification notice and certify whether a property that meets 929
the eligibility criteria of paragraphs (b) and (c) this 930
subsection. A determination by the corporation regarding a 931
request for a certification notice does not constitute a grant 932
of an exemption pursuant to this subsection or final agency 933
action pursuant to chapter 120. 934
1. If the corporation determines that the property meets 935
the eligibility criteria for an exemption under this subsection , 936
the corporation must send a certification notice to the property 937
owner and the property appraiser. 938
2. If the corporation determines that the property does 939
not meet the eligibility criteria, the corporation must notify 940
the property owner and include the reasons for such 941
determination. 942
(h) The corporation shall post on its website the deadline 943
to submit a request for a certification notice. The deadline 944
must allow adequate time for a property owner to submit a timely 945
application for exemption to the property ap praiser. 946
(i) The property appraiser shall review the application 947
and determine if the applicant is entitled to an exemption. A 948
property appraiser may grant an exemption only for a property 949
for which the corporation has issued a certification notice. 950
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(j) If the property appraiser determines that for any year 951
during the immediately previous 10 years a person who was not 952
entitled to an exemption under this subsection was granted such 953
an exemption, the property appraiser must serve upon the owner a 954
notice of intent to record in the public records of the county a 955
notice of tax lien against any property owned by that person in 956
the county, and that property must be identified in the notice 957
of tax lien. Any property owned by the taxpayer and situated in 958
this state is subject to the taxes exempted by the improper 959
exemption, plus a penalty of 50 percent of the unpaid taxes for 960
each year and interest at a rate of 15 percent per annum. If an 961
exemption is improperly granted as a result of a clerical 962
mistake or an omission by the property appraiser, the property 963
owner improperly receiving the exemption may not be assessed a 964
penalty or interest. 965
(j)(k) Units subject to an agreement with the corporation 966
pursuant to chapter 420 recorded in the official records of the 967
county in which the property is located to provide housing to 968
natural persons or families meeting the extremely -low-income, 969
very-low-income, or low-income limits specified in s. 420.0004 970
are not eligible for this exemption. 971
(k)(l) Property receiving an e xemption pursuant to s. 972
196.1979 or units used as a transient public lodging 973
establishment as defined in s. 509.013 are is not eligible for 974
this exemption. 975
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(l)(m) A rental market study submitted as required by 976
subparagraph (f)1. paragraph (f) must identify the fair market 977
value rent of each unit for which a property owner seeks an 978
exemption. Only a certified general appraiser as defined in s. 979
475.611 may issue a rental market study. The certified general 980
appraiser must be independent of the property owner who requests 981
the rental market study. In preparing the rental market study, a 982
certified general appraiser shall comply with the standards of 983
professional practice pursuant to part II of chapter 475 and use 984
comparable property within the same geographic ar ea and of the 985
same type as the property for which the exemption is sought. A 986
rental market study must have been completed within 3 years 987
before submission of the application. 988
(m)(n) The corporation may adopt rules to implement this 989
section. 990
(n)(o) This subsection first applies to the 2024 tax roll 991
and is repealed December 31, 2059. 992
Section 14. Effective upon becoming a law, present 993
subsections (6) and (7) of section 196.1979, Florida Statutes, 994
are redesignated as subsections (8) and (9), respectivel y, new 995
subsections (6) and (7) are added to that section, and paragraph 996
(b) of subsection (1), subsection (2), paragraphs (d), (f), and 997
(l) of subsection (3), and subsection (5) of that section are 998
amended, to read: 999
196.1979 County and municipal affordab le housing property 1000
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exemption.— 1001
(1) 1002
(b) Qualified property may receive an ad valorem property 1003
tax exemption of: 1004
1. Up to 75 percent of the assessed value of each 1005
residential unit used to provide affordable housing if fewer 1006
than 100 percent of the mult ifamily project's residential units 1007
are used to provide affordable housing meeting the requirements 1008
of this section. 1009
2. Up to 100 percent of the assessed value of each 1010
residential unit used to provide affordable housing if 100 1011
percent of the multifamily project's residential units are used 1012
to provide affordable housing meeting the requirements of this 1013
section. 1014
(2) If a residential unit that in the previous year 1015
received qualified for the exemption under this section and was 1016
occupied by a tenant is vacan t on January 1, the vacant unit may 1017
qualify for the exemption under this section if the use of the 1018
unit is restricted to providing affordable housing that would 1019
otherwise meet the requirements of this section and a reasonable 1020
effort is made to lease the un it to eligible persons or 1021
families. 1022
(3) An ordinance granting the exemption authorized by this 1023
section must: 1024
(d) Require the local entity to verify and certify 1025
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property that meets the requirements of the ordinance as 1026
qualified property and forward the certification to the property 1027
owner and the property appraiser. If the local entity denies the 1028
application for certification exemption, it must notify the 1029
applicant and include reasons for the denial. 1030
(f) Require the property owner to submit an applicati on 1031
for exemption, on a form prescribed by the department, 1032
accompanied by the certification of qualified property, to the 1033
property appraiser no later than the deadline specified in s. 1034
196.011 March 1. 1035
(l) Require the county or municipality to post on its 1036
website a list of certified properties receiving the exemption 1037
for the purpose of facilitating access to affordable housing. 1038
(5) An ordinance adopted under this section must expire 1039
before the fourth January 1 after adoption; however, the board 1040
of county commissioners or the governing body of the 1041
municipality may adopt a new ordinance to renew the exemption. 1042
The board of county commissioners or the governing body of the 1043
municipality shall deliver a copy of an ordinance adopted under 1044
this section to the dep artment and the property appraiser within 1045
10 days after its adoption , but no later than January 1 of the 1046
year such exemption will take effect . If the ordinance expires 1047
or is repealed, the board of county commissioners or the 1048
governing body of the municipal ity must notify the department 1049
and the property appraiser within 10 days after its expiration 1050
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or repeal, but no later than January 1 of the year the repeal or 1051
expiration of such exemption will take effect . 1052
(6) The property appraiser shall review each app lication 1053
for exemption and determine whether the applicant meets all of 1054
the requirements of this section and is entitled to an 1055
exemption. A property appraiser may request and review 1056
additional information necessary to make such determination. A 1057
property appraiser may grant an exemption only for a property 1058
for which the local entity has certified as qualified property 1059
and which the property appraiser determines is entitled to an 1060
exemption. 1061
(7) When determining the value of a unit for purposes of 1062
applying an exemption pursuant to this section, the property 1063
appraiser must include in such valuation the proportionate share 1064
of the residential common areas, including the land, fairly 1065
attributable to such unit. 1066
Section 15. (1) The amendments made to s. 196.1978, 1067
Florida Statutes, by section 13 of this act and s. 196.1979, 1068
Florida Statutes, are intended to be remedial and clarifying in 1069
nature and apply retroactively to January 1, 2024. 1070
(2) This section shall take effect up on becoming a law. 1071
Section 16. Paragraph (o) is added to subsection (3) of 1072
section 196.1978, Florida Statutes, as amended by this act, and 1073
subsection (4) is added to that section, to read: 1074
196.1978 Affordable housing property exemption. — 1075
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(3) 1076
(o)1. Beginning with the 2025 tax roll, a taxing authority 1077
may elect, upon adoption of an ordinance or resolution approved 1078
by a two-thirds vote of the governing body, not to exempt 1079
property under sub-subparagraph (d)1.a. located in a county 1080
specified pursuant t o subparagraph 2., subject to the conditions 1081
of this paragraph. 1082
2. A taxing authority must make a finding in the ordinance 1083
or resolution that the most recently published Shimberg Center 1084
for Housing Studies Annual Report, prepared pursuant to s. 1085
420.6075, identifies that a county that is part of the 1086
jurisdiction of the taxing authority is within a metropolitan 1087
statistical area or region where the number of affordable and 1088
available units in the metropolitan statistical area or region 1089
is greater than the num ber of renter households in the 1090
metropolitan statistical area or region for the category 1091
entitled "0-120 percent AMI." 1092
3. An election made pursuant to this paragraph may apply 1093
only to the ad valorem property tax levies imposed within a 1094
county specified pursuant to subparagraph 2. by the taxing 1095
authority making the election. 1096
4. The ordinance or resolution must take effect on the 1097
January 1 immediately succeeding adoption and shall expire on 1098
the second January 1 after the January 1 in which the ordinance 1099
or resolution takes effect. The ordinance or resolution may be 1100
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renewed prior to its expiration pursuant to this paragraph. 1101
5. The taxing authority proposing to make an election 1102
under this paragraph must advertise the ordinance or resolution 1103
or renewal thereof pursuant to the requirements of s. 50.011(1) 1104
prior to adoption. 1105
6. The taxing authority must provide to the property 1106
appraiser the adopted ordinance or resolution or renewal thereof 1107
by the effective date of the ordinance or resolution or renewal 1108
thereof. 1109
7. Notwithstanding an ordinance or resolution or renewal 1110
thereof adopted pursuant to this paragraph, a property owner of 1111
a multifamily project who was granted an exemption pursuant to 1112
sub-subparagraph (d)1.a. before the adoption or renewal of such 1113
ordinance or resolution may continue to receive such exemption 1114
for each subsequent consecutive year that the property owner 1115
applies for and is granted the exemption. 1116
(4)(a) Notwithstanding ss. 196.195 and 196.196, property 1117
in a multifamily project that m eets the requirements of this 1118
subsection is considered property used for a charitable purpose 1119
and is exempt from ad valorem tax beginning with the January 1 1120
assessment immediately succeeding the date the property was 1121
placed in service allowing the property to be used as an 1122
affordable housing property that provides housing to natural 1123
persons or families meeting the extremely -low-income, very-low-1124
income, or low-income limits specified in s. 420.0004. 1125
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(b) The multifamily project must: 1126
1. Be composed of an improvement to land where an 1127
improvement did not previously exist or the construction of a 1128
new improvement where an old improvement was removed, which was 1129
substantially completed within 2 years before the first 1130
submission of an application for exemption un der this 1131
subsection. For purposes of this subsection, the term 1132
"substantially completed" has the same definition as in s. 1133
192.042(1). 1134
2. Contain more than 70 units that are used to provide 1135
affordable housing to natural persons or families meeting the 1136
extremely-low-income, very-low-income, or low-income limits 1137
specified in s. 420.0004. 1138
3. Be subject to a land use restriction agreement with the 1139
Florida Housing Finance Corporation recorded in the official 1140
records of the county in which the property is loca ted that 1141
requires that the property be used for 99 years to provide 1142
affordable housing to natural persons or families meeting the 1143
extremely-low-income, very-low-income, low-income, or moderate-1144
income limits specified in s. 420.0004. The agreement must 1145
include a provision for a penalty for ceasing to provide 1146
affordable housing under the agreement before the end of the 1147
agreement term that is equal to 100 percent of the total amount 1148
financed by the corporation multiplied by each year remaining in 1149
the agreement. The agreement may be terminated or modified 1150
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without penalty if the exemption under this subsection is 1151
repealed. 1152
1153
The property is no longer eligible for this exemption if the 1154
property no longer serves extremely -low-income, very-low-income, 1155
low-income persons pursuant to the recorded agreement. 1156
(c) To be eligible to receive the exemption under this 1157
subsection, the property owner must submit an application to the 1158
property appraiser by March 1. The property appraiser shall 1159
review the application and determine whether the applicant meets 1160
all of the requirements of this subsection and is entitled to an 1161
exemption. A property appraiser may request and review 1162
additional information necessary to make such determination. 1163
(d)1. The property appraiser shall apply the exemption to 1164
those portions of the affordable housing property that provide 1165
housing to natural persons or families meeting the extremely -1166
low-income, very-low-income, or low-income limits specified in 1167
s. 420.0004 before certifying the tax roll to the tax collector. 1168
2. When determining the value of the portion of property 1169
used to provide affordable housing for purposes of applying an 1170
exemption pursuant to this subsection, the property appraiser 1171
must include in such valua tion the proportionate share of the 1172
residential common areas, including the land, fairly 1173
attributable to such portion of property. 1174
(e) If the property appraiser determines that for any year 1175
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a person who was not entitled to an exemption under this 1176
subsection was granted such an exemption, the property appraiser 1177
must serve upon the owner a notice of intent to record in the 1178
public records of the county a notice of tax lien against any 1179
property owned by that person in the county, and that property 1180
must be identified in the notice of tax lien. Any property owned 1181
by the taxpayer and situated in this state is subject to the 1182
taxes exempted by the improper exemption, plus a penalty of 50 1183
percent of the unpaid taxes for each year and interest at a rate 1184
of 15 percent per annum. If an exemption is improperly granted 1185
as a result of a clerical mistake or an omission by the property 1186
appraiser, the property owner improperly receiving the exemption 1187
may not be assessed a penalty or interest. 1188
(f) Property receiving an exemp tion pursuant to subsection 1189
(3) or s. 196.1979 is not eligible for this exemption. 1190
(g) This subsection first applies to the 2026 tax roll. 1191
Section 17. The amendments made by this act to ss. 1192
193.155, 193.703, 196.011, 196.031, 196.075, and 196.161, 1193
Florida Statutes, first apply beginning with the 2025 property 1194
tax roll. 1195
Section 18. Present subsections (6), (7), and (8) of 1196
section 201.08, Florida Statutes, are redesignated as 1197
subsections (7), (8), and (9), respectively, a new subsection 1198
(6) is added to that section, and paragraph (b) of subsection 1199
(1) of that section is republished, to read: 1200
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201.08 Tax on promissory or nonnegotiable notes, written 1201
obligations to pay money, or assignments of wages or other 1202
compensation; exception. — 1203
(1) 1204
(b) On mortgages, trust deeds, security agreements, or 1205
other evidences of indebtedness filed or recorded in this state, 1206
and for each renewal of the same, the tax shall be 35 cents on 1207
each $100 or fraction thereof of the indebtedness or obligation 1208
evidenced thereby. Mortgages, including, but not limited to, 1209
mortgages executed without the state and recorded in the state, 1210
which incorporate the certificate of indebtedness, not otherwise 1211
shown in separate instruments, are subject to the same tax at 1212
the same rate. When there is both a mortgage, trust deed, or 1213
security agreement and a note, certificate of indebtedness, or 1214
obligation, the tax shall be paid on the mortgage, trust deed, 1215
or security agreement at the time of recordation. A notation 1216
shall be made on the note, certificate of indebtedness, or 1217
obligation that the tax has been paid on the mortgage, trust 1218
deed, or security agreement. If a mortgage, trust deed, security 1219
agreement, or other evidence of indebtedness is subsequently 1220
filed or recorded in this stat e to evidence an indebtedness or 1221
obligation upon which tax was paid under paragraph (a) or 1222
subsection (2), tax shall be paid on the mortgage, trust deed, 1223
security agreement, or other evidence of indebtedness on the 1224
amount of the indebtedness or obligation evidenced which exceeds 1225
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the aggregate amount upon which tax was previously paid under 1226
this paragraph and under paragraph (a) or subsection (2). If the 1227
mortgage, trust deed, security agreement, or other evidence of 1228
indebtedness subject to the tax levied by this section secures 1229
future advances, as provided in s. 697.04, the tax shall be paid 1230
at the time of recordation on the initial debt or obligation 1231
secured, excluding future advances; at the time and so often as 1232
any future advance is made, the tax shall be paid on all sums 1233
then advanced regardless of where such advance is made. 1234
Notwithstanding the aforestated general rule, any increase in 1235
the amount of original indebtedness caused by interest accruing 1236
under an adjustable rate note or mortgage having an initi al 1237
interest rate adjustment interval of not less than 6 months 1238
shall be taxable as a future advance only to the extent such 1239
increase is a computable sum certain when the document is 1240
executed. Failure to pay the tax shall not affect the lien for 1241
any such future advance given by s. 697.04, but any person who 1242
fails or refuses to pay such tax due by him or her is guilty of 1243
a misdemeanor of the first degree. The mortgage, trust deed, or 1244
other instrument shall not be enforceable in any court of this 1245
state as to any such advance unless and until the tax due 1246
thereon upon each advance that may have been made thereunder has 1247
been paid. 1248
(6) For a home equity conversion mortgage as defined in 12 1249
C.F.R. s. 1026.33(a), only the principal limit available to the 1250
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borrower is subject to the tax imposed in this section. The 1251
maximum claim amount and the stated mortgage amount are not 1252
subject to the tax imposed in this section. As used in this 1253
subsection, the term "principal limit" means the gross amount of 1254
loan proceeds availab le to the borrower without consideration of 1255
any use restrictions. For purposes of this subsection, the tax 1256
must be calculated based on the principal limit amount 1257
determined at the time of closing as evidenced by the recorded 1258
mortgage or any supporting docu ments attached thereto. 1259
Section 19. The amendment to s. 201.08, Florida Statutes, 1260
made by this act is intended to be remedial in nature and shall 1261
apply retroactively, but does not create a right to a refund or 1262
credit of any tax paid before the effectiv e date of this act. 1263
For any home equity conversion mortgage recorded before the 1264
effective date of this act, the taxpayer may evidence the 1265
principal limit using related loan documents. 1266
Section 20. Section 201.21, Florida Statutes, is amended 1267
to read: 1268
201.21 Notes and other written obligations exempt under 1269
certain conditions.— 1270
(1) There shall be exempt from all excise taxes imposed by 1271
this chapter all promissory notes, nonnegotiable notes, and 1272
other written obligations to pay money bearing date subseq uent 1273
to July 1, 1955, hereinafter referred to as "principal 1274
obligations," when the maker thereof shall pledge or deposit 1275
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with the payee or holder thereof pursuant to any agreement 1276
commonly known as a wholesale warehouse mortgage agreement, as 1277
collateral security for the payment thereof, any collateral 1278
obligation or obligations, as hereinafter defined, provided all 1279
excise taxes imposed by this chapter upon or in respect to such 1280
collateral obligation or obligations shall have been paid. If 1281
the indebtedness evidenced by any such principal obligation 1282
shall be in excess of the indebtedness evidenced by such 1283
collateral obligation or obligations, the exemption provided by 1284
this subsection section shall not apply to the amount of such 1285
excess indebtedness; and, in suc h event, the excise taxes 1286
imposed by this chapter shall apply and be paid only in respect 1287
to such excess of indebtedness of such principal obligation. The 1288
term "collateral obligation" as used in this subsection section 1289
means any note, bond, or other writte n obligation to pay money 1290
secured by mortgage, deed of trust, or other lien upon real or 1291
personal property. The pledging of a specific collateral 1292
obligation to secure a specific principal obligation, if 1293
required under the terms of the agreement, shall not invalidate 1294
the exemption provided by this subsection section. The temporary 1295
removal of the document or documents representing one or more 1296
collateral obligations for a reasonable commercial purpose, for 1297
a period not exceeding 60 days, shall not invalidate t he 1298
exemption provided by this subsection section. 1299
(2) There shall be exempt from all excise taxes imposed by 1300
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this chapter all non -interest-bearing promissory notes, non -1301
interest-bearing nonnegotiable notes, or non -interest-bearing 1302
written obligations to pay money, or assignments of salaries, 1303
wages, or other compensation made, executed, delivered, sold, 1304
transferred, or assigned in the state, and for each renewal of 1305
the same, of $3,500 or less, when given by a customer to an 1306
alarm system contractor, as defi ned in s. 489.505, in connection 1307
with the sale of an alarm system as defined in s. 489.505. 1308
Section 21. The amendments to s. 201.21, Florida Statutes, 1309
made by this act shall stand repealed on June 30, 2027, unless 1310
reviewed and saved from repeal through reenactment by the 1311
Legislature. If such amendments are not saved from repeal, the 1312
text of s. 201.21, Florida Statutes, shall revert to that in 1313
existence on June 30, 2024, except that any amendments to such 1314
text other than by this act shall be preserved an d continue to 1315
operate to the extent that such amendments are not dependent 1316
upon the portions of text which expire pursuant to this section. 1317
Section 22. Subsection (1) of section 206.9931, Florida 1318
Statutes, is amended to read: 1319
206.9931 Administrative provisions.— 1320
(1) Any person producing in, importing into, or causing to 1321
be imported into this state taxable pollutants for sale, use, or 1322
otherwise and who is not registered or licensed pursuant to 1323
other parts of this chapter is hereby required to registe r and 1324
become licensed for the purposes of this part. Such person shall 1325
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register as either a producer or importer of pollutants and 1326
shall be subject to all applicable registration and licensing 1327
provisions of this chapter, as if fully set out in this part an d 1328
made expressly applicable to the taxes imposed herein, 1329
including, but not limited to, ss. 206.02 -206.025, 206.03, 1330
206.04, and 206.05. For the purposes of this section, 1331
registrations required exclusively for this part shall be made 1332
within 90 days of July 1, 1986, for existing businesses, or 1333
before prior to the first production or importation of 1334
pollutants for businesses created after July 1, 1986. The fee 1335
for registration shall be $30. Failure to timely register is a 1336
misdemeanor of the first degree, punish able as provided in s. 1337
775.082 or s. 775.083. 1338
Section 23. Section 206.9955, Florida Statutes, is amended 1339
to read: 1340
206.9955 Levy of natural gas fuel tax. — 1341
(1) The motor fuel equivalent gallon means the following 1342
for: 1343
(a) Compressed natural gas gal lon: 5.66 pounds, or per 1344
each 126.67 cubic feet. 1345
(b) Liquefied natural gas gallon: 6.06 pounds. 1346
(c) Liquefied petroleum gas gallon: 1.35 gallons. 1347
(2) Effective January 1, 2026, The following taxes shall 1348
be imposed: 1349
(a) Upon each motor fuel equivale nt gallon of natural gas 1350
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fuel: 1351
1. Effective January 1, 2026, and until December 31, 2026, 1352
an excise tax of 2 4 cents upon each motor fuel equivalent 1353
gallon of natural gas fuel . 1354
2. Effective January 1, 2027, an excise tax of 4 cents. 1355
(b) Upon each motor fuel equivalent gallon of natural gas 1356
fuel, which is designated as the "ninth -cent fuel tax": 1357
1. Effective January 1, 2026, and until December 31, 2026, 1358
an additional tax of 0.5 cents. 1 cent upon each motor fuel 1359
equivalent gallon of natural gas fuel, which is designated as 1360
the "ninth-cent fuel tax." 1361
2. Effective January 1, 2027, an additional tax of 1 cent. 1362
(c) Upon each motor fuel equivalent gallon of natural gas 1363
fuel by each county, which is designated as the "local option 1364
fuel tax": 1365
1. Effective January 1, 2026, and until December 31, 2026, 1366
an additional tax of 0.5 cents. 1 cent on each motor fuel 1367
equivalent gallon of natural gas fuel by each county, which is 1368
designated as the "local option fuel tax." 1369
2. Effective January 1, 2027, an additional tax of 1 cent. 1370
(d) An additional tax on each motor fuel equivalent gallon 1371
of natural gas fuel, which is designated as the "State 1372
Comprehensive Enhanced Transportation System Tax," at a rate 1373
determined pursuant to this paragraph. 1374
1. Before January 1, 2026, and each year thereafter, the 1375
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department shall determine the tax rate applicable to the sale 1376
of natural gas fuel for the following 12 -month period beginning 1377
January 1, rounded to the nearest tenth of a cent, by adjusting 1378
the tax rate of 2.9 5.8 cents per gallon by the percentage 1379
change in the average of the Consumer Price Index issued by the 1380
United States Department of Labor for the most recent 12 -month 1381
period ending September 30, compared to the base year average, 1382
which is the average for th e 12-month period ending September 1383
30, 2013. 1384
2. Before January 1, 2027, and each year thereafter, the 1385
department shall determine the tax rate applicable to the sale 1386
of natural gas fuel for the following 12 -month period beginning 1387
January 1, rounded to the nearest tenth of a cent, by adjusting 1388
the tax rate of 5.8 cents per gallon by the percentage change in 1389
the average of the Consumer Price Index issued by the United 1390
States Department of Labor for the most recent 12 -month period 1391
ending September 30, compared to the base year average, which is 1392
the average for the 12 -month period ending September 30, 2013. 1393
(e)1. An additional tax is imposed on each motor fuel 1394
equivalent gallon of natural gas fuel for the privilege of 1395
selling natural gas fuel, at a rate determined pursuant to this 1396
subparagraph. 1397
a. Before January 1, 2026, and each year thereafter, the 1398
department shall determine the tax rate applicable to the sale 1399
of natural gas fuel, rounded to the nearest tenth of a cent, for 1400
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the following 12-month period beginning January 1, by adjusting 1401
the tax rate of 4.6 9.2 cents per gallon by the percentage 1402
change in the average of the Consumer Price Index issued by the 1403
United States Department of Labor for the most recent 12 -month 1404
period ending September 30, compared to the base year average, 1405
which is the average for the 12 -month period ending September 1406
30, 2013. 1407
b. Before January 1, 2027, and each year thereafter, the 1408
department shall determine the tax rate applicable to the sale 1409
of natural gas fuel, rounded to the nearest tenth of a cent, for 1410
the following 12-month period beginning January 1, by adjusting 1411
the tax rate of 9.2 cents per gallon by the percentage change in 1412
the average of the Consumer Price Index issued by the United 1413
States Department of Labor for the most recent 12 -month period 1414
ending September 30, compared to the base year average, which is 1415
the average for the 12 -month period ending September 30, 2013. 1416
2. The department is authorized to adopt rules and publish 1417
forms to administer this paragraph. 1418
(3) Unless otherwise provided by this chapter, the taxes 1419
specified in subsection (2) are imposed on natural gas fuel when 1420
it is placed into the fuel supply tank of a motor vehicle as 1421
defined in s. 206.01(23). The person liable for paym ent of the 1422
taxes imposed by this section is the person selling or supplying 1423
the natural gas fuel to the end user, for use in the fuel supply 1424
tank of a motor vehicle as defined in s. 206.01(23). 1425
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Section 24. For the purpose of incorporating the amendment 1426
made by this act to section 206.9955, Florida Statutes, in 1427
references thereto, subsections (1) and (4) of section 206.996, 1428
Florida Statutes, are reenacted to read: 1429
206.996 Monthly reports by natural gas fuel retailers; 1430
deductions.— 1431
(1) For the purpose of determining the amount of taxes 1432
imposed by s. 206.9955, each natural gas fuel retailer shall 1433
file beginning with February 2026, and each month thereafter, no 1434
later than the 20th day of each month, monthly reports 1435
electronically with the department show ing information on 1436
inventory, purchases, nontaxable disposals, taxable uses, and 1437
taxable sales in gallons of natural gas fuel for the preceding 1438
month. However, if the 20th day of the month falls on a 1439
Saturday, Sunday, or federal or state legal holiday, a r eturn 1440
must be accepted if it is electronically filed on the next 1441
succeeding business day. The reports must include, or be 1442
verified by, a written declaration stating that such report is 1443
made under the penalties of perjury. The natural gas fuel 1444
retailer shall deduct from the amount of taxes shown by the 1445
report to be payable an amount equivalent to 0.67 percent of the 1446
taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 1447
which deduction is allowed to the natural gas fuel retailer to 1448
compensate it for services rendered and expenses incurred in 1449
complying with the requirements of this part. This allowance is 1450
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not deductible unless payment of applicable taxes is made on or 1451
before the 20th day of the month. This subsection may not be 1452
construed as authorizin g a deduction from the constitutional 1453
fuel tax or the fuel sales tax. 1454
(4) In addition to the allowance authorized by subsection 1455
(1), every natural gas fuel retailer is entitled to a deduction 1456
of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) an d 1457
(c), on account of services and expenses incurred due to 1458
compliance with the requirements of this part. This allowance 1459
may not be deductible unless payment of the tax is made on or 1460
before the 20th day of the month. 1461
Section 25. For the purpose of inco rporating the amendment 1462
made by this act to section 206.9955, Florida Statutes, in 1463
references thereto, section 206.997, Florida Statutes, is 1464
reenacted to read: 1465
206.997 State and local alternative fuel user fee clearing 1466
trust funds; distribution. — 1467
(1) Notwithstanding the provisions of s. 206.875, the 1468
revenues from the state natural gas fuel tax imposed by s. 1469
206.9955(2)(a), (d), and (e) shall be deposited into the State 1470
Alternative Fuel User Fee Clearing Trust Fund. After deducting 1471
the service charges pr ovided in s. 215.20, the proceeds in this 1472
trust fund shall be distributed as follows: the taxes imposed 1473
under s. 206.9955(2)(d) and (e) shall be transferred to the 1474
State Transportation Trust Fund and the tax imposed under s. 1475
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206.9955(2)(a) shall be distrib uted as follows: 50 percent shall 1476
be transferred to the State Board of Administration for 1477
distribution according to the provisions of s. 16, Art. IX of 1478
the State Constitution of 1885, as amended; 25 percent shall be 1479
transferred to the Revenue Sharing Trust Fund for 1480
Municipalities; and the remaining 25 percent shall be 1481
distributed using the formula contained in s. 206.60(1). 1482
(2) Notwithstanding the provisions of s. 206.875, the 1483
revenues from the local natural gas fuel tax imposed by s. 1484
206.9955(2)(b) and ( c) shall be deposited into The Local 1485
Alternative Fuel User Fee Clearing Trust Fund. After deducting 1486
the service charges provided in s. 215.20, the proceeds in this 1487
trust fund shall be returned monthly to the appropriate county. 1488
Section 26. Section 211. 0254, Florida Statutes, is created 1489
to read: 1490
211.0254 Child care tax credits. —Beginning January 1, 1491
2024, there is allowed a credit pursuant to s. 402.261 against 1492
any tax imposed by the state due under s. 211.02 or s. 211.025. 1493
However, the combined credit allowed under this section and ss. 1494
211.0251, 211.0252, and 211.0253 may not exceed 50 percent of 1495
the tax due on the return on which the credit is taken. If the 1496
combined credit allowed under the foregoing sections exceeds 50 1497
percent of the tax due on the re turn, the credit must first be 1498
taken under s. 211.0251, then under s. 211.0253, then under s. 1499
211.0252. Any remaining liability must be taken under this 1500
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section but may not exceed 50 percent of the tax due. For 1501
purposes of the distributions of tax revenue under s. 211.06, 1502
the department shall disregard any tax credits allowed under 1503
this section to ensure that any reduction in tax revenue 1504
received which is attributable to the tax credits results only 1505
in a reduction in distributions to the General Revenue Fun d. The 1506
provisions of s. 402.261 apply to the credit authorized by this 1507
section. 1508
Section 27. Paragraph (d) of subsection (2) of section 1509
212.0306, Florida Statutes, is amended to read: 1510
212.0306 Local option food and beverage tax; procedure for 1511
levying; authorized uses; administration. — 1512
(2) 1513
(d) Sales in cities or towns presently imposing a 1514
municipal resort tax as authorized by chapter 67 -930, Laws of 1515
Florida, are exempt from the taxes authorized by subsection (1); 1516
however, the tax authorized by paragr aph (1)(b) may be levied in 1517
such city or town if the governing authority of the city or town 1518
adopts an ordinance that is subsequently approved by a majority 1519
of the registered electors in such city or town voting in at a 1520
referendum held at a general electio n as defined in s. 97.021. 1521
Any tax levied in a city or town pursuant to this paragraph 1522
takes effect on the first day of January following the general 1523
election in which the ordinance was approved. A referendum to 1524
reenact an expiring tax authorized under thi s paragraph must be 1525
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held at a general election occurring within the 48 -month period 1526
immediately preceding the effective date of the reenacted tax, 1527
and the referendum may appear on the ballot only once within the 1528
48-month period. 1529
Section 28. Paragraphs (a) and (c) of subsection (1) of 1530
section 212.05, Florida Statutes, are amended to read: 1531
212.05 Sales, storage, use tax. —It is hereby declared to 1532
be the legislative intent that every person is exercising a 1533
taxable privilege who engages in the business of selling 1534
tangible personal property at retail in this state, including 1535
the business of making or facilitating remote sales; who rents 1536
or furnishes any of the things or services taxable under this 1537
chapter; or who stores for use or consumption in this state a ny 1538
item or article of tangible personal property as defined herein 1539
and who leases or rents such property within the state. 1540
(1) For the exercise of such privilege, a tax is levied on 1541
each taxable transaction or incident, which tax is due and 1542
payable as follows: 1543
(a)1.a. At the rate of 6 percent of the sales price of 1544
each item or article of tangible personal property when sold at 1545
retail in this state, computed on each taxable sale for the 1546
purpose of remitting the amount of tax due the state, and 1547
including each and every retail sale. 1548
b. Each occasional or isolated sale of an aircraft, boat, 1549
mobile home, or motor vehicle of a class or type which is 1550
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required to be registered, licensed, titled, or documented in 1551
this state or by the United States Government sh all be subject 1552
to tax at the rate provided in this paragraph. The department 1553
shall by rule adopt any nationally recognized publication for 1554
valuation of used motor vehicles as the reference price list for 1555
any used motor vehicle which is required to be licen sed pursuant 1556
to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any 1557
party to an occasional or isolated sale of such a vehicle 1558
reports to the tax collector a sales price which is less than 80 1559
percent of the average loan price for the specified model and 1560
year of such vehicle as listed in the most recent reference 1561
price list, the tax levied under this paragraph shall be 1562
computed by the department on such average loan price unless the 1563
parties to the sale have provided to the tax collector an 1564
affidavit signed by each party, or other substantial proof, 1565
stating the actual sales price. Any party to such sale who 1566
reports a sales price less than the actual sales price is guilty 1567
of a misdemeanor of the first degree, punishable as provided in 1568
s. 775.082 or s. 775.083. The department shall collect or 1569
attempt to collect from such party any delinquent sales taxes. 1570
In addition, such party shall pay any tax due and any penalty 1571
and interest assessed plus a penalty equal to twice the amount 1572
of the additional tax owed. N otwithstanding any other provision 1573
of law, the Department of Revenue may waive or compromise any 1574
penalty imposed pursuant to this subparagraph. 1575
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2. This paragraph does not apply to the sale of a boat or 1576
aircraft by or through a registered dealer under thi s chapter to 1577
a purchaser who, at the time of taking delivery, is a 1578
nonresident of this state, does not make his or her permanent 1579
place of abode in this state, and is not engaged in carrying on 1580
in this state any employment, trade, business, or profession in 1581
which the boat or aircraft will be used in this state, or is a 1582
corporation none of the officers or directors of which is a 1583
resident of, or makes his or her permanent place of abode in, 1584
this state, or is a noncorporate entity that has no individual 1585
vested with authority to participate in the management, 1586
direction, or control of the entity's affairs who is a resident 1587
of, or makes his or her permanent abode in, this state. For 1588
purposes of this exemption, either a registered dealer acting on 1589
his or her own behalf as seller, a registered dealer acting as 1590
broker on behalf of a seller, or a registered dealer acting as 1591
broker on behalf of the nonresident purchaser may be deemed to 1592
be the selling dealer. This exemption is shall not be allowed 1593
unless: 1594
a. The nonresident purchaser removes a qualifying boat, as 1595
described in sub-subparagraph f., from this the state within 90 1596
days after the date of purchase or extension, or the nonresident 1597
purchaser removes a nonqualifying boat or an aircraft from this 1598
state within 10 days after the date of purchase or, when the 1599
boat or aircraft is repaired or altered, within 20 days after 1600
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completion of the repairs or alterations; or if the aircraft 1601
will be registered in a foreign jurisdiction and: 1602
(I) Application for the aircraft's re gistration is 1603
properly filed with a civil airworthiness authority of a foreign 1604
jurisdiction within 10 days after the date of purchase; 1605
(II) The nonresident purchaser removes the aircraft from 1606
this the state to a foreign jurisdiction within 10 days after 1607
the date the aircraft is registered by the applicable foreign 1608
airworthiness authority; and 1609
(III) The aircraft is operated in this the state solely to 1610
remove it from this the state to a foreign jurisdiction. 1611
1612
For purposes of this sub -subparagraph, the term "foreign 1613
jurisdiction" means any jurisdiction outside of the United 1614
States or any of its territories; 1615
b. The nonresident purchaser, within 90 days after from 1616
the date of departure, provides the department w ith written 1617
proof that the nonresident purchaser licensed, registered, 1618
titled, or documented the boat or aircraft outside this the 1619
state. If such written proof is unavailable, within 90 days the 1620
nonresident purchaser must shall provide proof that the 1621
nonresident purchaser applied for such license, title, 1622
registration, or documentation. The nonresident purchaser shall 1623
forward to the department proof of title, license, registration, 1624
or documentation upon receipt; 1625
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c. The nonresident purchaser, within 30 days after 1626
removing the boat or aircraft from this state Florida, furnishes 1627
the department with proof of removal in the form of receipts for 1628
fuel, dockage, slippage, tie -down, or hangaring from outside of 1629
Florida. The information so provided must clearly and 1630
specifically identify the boat or aircraft; 1631
d. The selling dealer, within 30 days after the date of 1632
sale, provides to the department a copy of the sales invoice, 1633
closing statement, bills of sale, and the original affidavit 1634
signed by the nonresident purchaser affirming attesting that the 1635
nonresident purchaser qualifies for exemption from sales tax 1636
pursuant to this subparagraph and attesting that the nonresident 1637
purchaser will provide the documentation required to 1638
substantiate the exemption claimed unde r he or she has read the 1639
provisions of this subparagraph section; 1640
e. The seller makes a copy of the affidavit a part of his 1641
or her record for as long as required by s. 213.35; and 1642
f. Unless the nonresident purchaser of a boat of 5 net 1643
tons of admeasurement or larger intends to remove the boat from 1644
this state within 10 days after the date of purchase or when the 1645
boat is repaired or altered, within 20 days after completion of 1646
the repairs or alterations, the nonresident purchaser applies to 1647
the selling dealer for a decal which authorizes 90 days after 1648
the date of purchase for removal of the boat. The nonresident 1649
purchaser of a qualifying boat may apply to the selling dealer 1650
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within 60 days after the date of purchase for an extension decal 1651
that authorizes the boat to remain in this state for an 1652
additional 90 days, but not more than a total of 180 days, 1653
before the nonresident purchaser is required to pay the tax 1654
imposed by this chapter. The department is authorized to issue 1655
decals in advance to dealers. The num ber of decals issued in 1656
advance to a dealer shall be consistent with the volume of the 1657
dealer's past sales of boats which qualify under this sub -1658
subparagraph. The selling dealer or his or her agent shall mark 1659
and affix the decals to qualifying boats in the manner 1660
prescribed by the department, before delivery of the boat. 1661
(I) The department is hereby authorized to charge dealers 1662
a fee sufficient to recover the costs of decals issued, except 1663
the extension decal shall cost $425. 1664
(II) The proceeds from the sale of decals will be 1665
deposited into the administrative trust fund. 1666
(III) Decals shall display information to identify the 1667
boat as a qualifying boat under this sub -subparagraph, 1668
including, but not limited to, the decal's date of expiration. 1669
(IV) The department is authorized to require dealers who 1670
purchase decals to file reports with the department and may 1671
prescribe all necessary records by rule. All such records are 1672
subject to inspection by the department. 1673
(V) Any dealer or his or her agent who issue s a decal 1674
falsely, fails to affix a decal, mismarks the expiration date of 1675
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a decal, or fails to properly account for decals will be 1676
considered prima facie to have committed a fraudulent act to 1677
evade the tax and will be liable for payment of the tax plus a 1678
mandatory penalty of 200 percent of the tax, and shall be liable 1679
for fine and punishment as provided by law for a conviction of a 1680
misdemeanor of the first degree, as provided in s. 775.082 or s. 1681
775.083. 1682
(VI) Any nonresident purchaser of a boat who remov es a 1683
decal before permanently removing the boat from this the state, 1684
or defaces, changes, modifies, or alters a decal in a manner 1685
affecting its expiration date before its expiration, or who 1686
causes or allows the same to be done by another, will be 1687
considered prima facie to have committed a fraudulent act to 1688
evade the tax and will be liable for payment of the tax plus a 1689
mandatory penalty of 200 percent of the tax, and shall be liable 1690
for fine and punishment as provided by law for a conviction of a 1691
misdemeanor of the first degree, as provided in s. 775.082 or s. 1692
775.083. 1693
(VII) The department is authorized to adopt rules 1694
necessary to administer and enforce this subparagraph and to 1695
publish the necessary forms and instructions. 1696
(VIII) The department is hereby authorized to adopt 1697
emergency rules pursuant to s. 120.54(4) to administer and 1698
enforce the provisions of this subparagraph. 1699
1700
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If the nonresident purchaser fails to remove the qualifying boat 1701
from this state within the maximum 180 days after purchase or a 1702
nonqualifying boat or an aircraft from this state within 10 days 1703
after purchase or, when the boat or aircraft is repaired or 1704
altered, within 20 days after completion of such repairs or 1705
alterations, or permits the boat or aircraft to return to this 1706
state within 6 months after from the date of departure, except 1707
as provided in s. 212.08(7)(fff), or if the nonresident 1708
purchaser fails to furnish the department with any of the 1709
documentation required by this subparagraph within the 1710
prescribed time period, the nonresident purchaser is shall be 1711
liable for use tax on the cost price of the boat or aircraft 1712
and, in addition thereto, payment of a penalty to the Department 1713
of Revenue equal to the tax payable. This penalty is shall be in 1714
lieu of the penalty imposed by s. 212 .12(2). The maximum 180 -day 1715
period following the sale of a qualifying boat tax -exempt to a 1716
nonresident may not be tolled for any reason. 1717
(c) At the rate of 6 percent of the gross proceeds derived 1718
from the lease or rental of tangible personal property, as 1719
defined herein; however, the following special provisions apply 1720
to the lease or rental of motor vehicles and to peer -to-peer 1721
car-sharing programs: 1722
1. When a motor vehicle is leased or rented by a motor 1723
vehicle rental company or through a peer -to-peer car-sharing 1724
program as those terms are defined in s. 212.0606(1) for a 1725
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period of less than 12 months: 1726
a. If the motor vehicle is rented in Florida, the entire 1727
amount of such rental is taxable, even if the vehicle is dropped 1728
off in another state. 1729
b. If the motor vehicle is rented in another state and 1730
dropped off in Florida, the rental is exempt from Florida tax. 1731
c. If the motor vehicle is rented through a peer -to-peer 1732
car-sharing program, the peer -to-peer car-sharing program shall 1733
collect and remit the a pplicable tax due in connection with the 1734
rental. 1735
2. Except as provided in subparagraph 3., for the lease or 1736
rental of a motor vehicle for a period of not less than 12 1737
months, sales tax is due on the lease or rental payments if the 1738
vehicle is registered i n this state; provided, however, that no 1739
tax shall be due if the taxpayer documents use of the motor 1740
vehicle outside this state and tax is being paid on the lease or 1741
rental payments in another state. 1742
3. The tax imposed by this chapter does not apply to t he 1743
lease or rental of a commercial motor vehicle as defined in s. 1744
316.003(14)(a) to one lessee or rentee , or of a motor vehicle as 1745
defined in s. 316.003 which is to be used primarily in the trade 1746
or established business of the lessee or rentee, for a period of 1747
not less than 12 months when tax was paid on the purchase price 1748
of such vehicle by the lessor. To the extent tax was paid with 1749
respect to the purchase of such vehicle in another state, 1750
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territory of the United States, or the District of Columbia, the 1751
Florida tax payable shall be reduced in accordance with s. 1752
212.06(7). This subparagraph shall only be available when the 1753
lease or rental of such property is an established business or 1754
part of an established business or the same is incidental or 1755
germane to such business. 1756
Section 29. Effective upon this act becoming a law, 1757
paragraph (b) of subsection (2) and paragraph (a) of subsection 1758
(3) of section 212.054, Florida Statutes, are amended, and 1759
subsection (9) is added to that section, to read: 1760
212.054 Discretionary sales surtax; limitations, 1761
administration, and collection. — 1762
(2) 1763
(b) However: 1764
1. The sales amount above $5,000 on any item of tangible 1765
personal property shall not be subject to the surtax. However, 1766
charges for prepaid calling arrangements, as defined in s. 1767
212.05(1)(e)1.a., shall be subject to the surtax. For purposes 1768
of administering the $5,000 limitation on an item of tangible 1769
personal property:, 1770
a. If two or more taxable items of tangible person al 1771
property are sold to the same purchaser at the same time and, 1772
under generally accepted business practice or industry standards 1773
or usage, are normally sold in bulk or are items that, when 1774
assembled, comprise a working unit or part of a working unit, 1775
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such items must be considered a single item for purposes of the 1776
$5,000 limitation when supported by a charge ticket, sales slip, 1777
invoice, or other tangible evidence of a single sale or rental. 1778
b. The sale of a boat and the corresponding boat trailer, 1779
which trailer is identified as a motor vehicle as defined in s. 1780
320.01(1), must be taxed as a single item when sold to the same 1781
purchaser, at the same time, and included in the same invoice. 1782
2. In the case of utility services billed on or after the 1783
effective date of any such surtax, the entire amount of the 1784
charge for utility services shall be subject to the surtax. In 1785
the case of utility services billed after the last day the 1786
surtax is in effect, the entire amount of the charge on said 1787
items shall not be subjec t to the surtax. "Utility service," as 1788
used in this section, does not include any communications 1789
services as defined in chapter 202. 1790
3. In the case of written contracts which are signed prior 1791
to the effective date of any such surtax for the construction of 1792
improvements to real property or for remodeling of existing 1793
structures, the surtax shall be paid by the contractor 1794
responsible for the performance of the contract. However, the 1795
contractor may apply for one refund of any such surtax paid on 1796
materials necessary for the completion of the contract. Any 1797
application for refund shall be made no later than 15 months 1798
following initial imposition of the surtax in that county. The 1799
application for refund shall be in the manner prescribed by the 1800
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department by rule. A complete application shall include proof 1801
of the written contract and of payment of the surtax. The 1802
application shall contain a sworn statement, signed by the 1803
applicant or its representative, attesting to the validity of 1804
the application. The department sha ll, within 30 days after 1805
approval of a complete application, certify to the county 1806
information necessary for issuance of a refund to the applicant. 1807
Counties are hereby authorized to issue refunds for this purpose 1808
and shall set aside from the proceeds of th e surtax a sum 1809
sufficient to pay any refund lawfully due. Any person who 1810
fraudulently obtains or attempts to obtain a refund pursuant to 1811
this subparagraph, in addition to being liable for repayment of 1812
any refund fraudulently obtained plus a mandatory penal ty of 100 1813
percent of the refund, is guilty of a felony of the third 1814
degree, punishable as provided in s. 775.082, s. 775.083, or s. 1815
775.084. 1816
4. In the case of any vessel, railroad, or motor vehicle 1817
common carrier entitled to partial exemption from tax im posed 1818
under this chapter pursuant to s. 212.08(4), (8), or (9), the 1819
basis for imposition of surtax shall be the same as provided in 1820
s. 212.08 and the ratio shall be applied each month to total 1821
purchases in this state of property qualified for proration 1822
which is delivered or sold in the taxing county to establish the 1823
portion used and consumed in intracounty movement and subject to 1824
surtax. 1825
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(3) For the purpose of this section, a transaction shall 1826
be deemed to have occurred in a county imposing the surtax whe n: 1827
(a)1. The sale includes an item of tangible personal 1828
property, a service, or tangible personal property representing 1829
a service, and the item of tangible personal property, the 1830
service, or the tangible personal property representing the 1831
service is delivered within the county. If there is no 1832
reasonable evidence of delivery of a service, the sale of a 1833
service is deemed to occur in the county in which the purchaser 1834
accepts the bill of sale. 1835
2. The sale of any motor vehicle or mobile home of a class 1836
or type which is required to be registered in this state or in 1837
any other state shall be deemed to have occurred only in the 1838
county identified as the residence address of the purchaser on 1839
the registration or title document for such property. 1840
3. The sale of property under sub-subparagraph (2)(b)1.b. 1841
is deemed to occur in the county where the purchaser resides, as 1842
identified on the registration or title documents for such 1843
property. 1844
(9) If there has been a final adjudication that any 1845
discretionary sales surtax e nacted pursuant to ss. 212.054 and 1846
212.055 was enacted, levied, collected, or otherwise found to be 1847
contrary to the Constitution of the United States or the State 1848
Constitution, this subsection applies. For purposes of this 1849
subsection, a "final adjudication " is a final order of a court 1850
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of competent jurisdiction from which no appeal can be taken or 1851
from which no appeal has been taken and the time for such appeal 1852
has expired. 1853
(a) If such discretionary sales surtax has been collected, 1854
but not expended, any co unty, municipality, school board, or 1855
other entity that received funds from such surtax shall transfer 1856
the surtax proceeds, along with any interest earned upon such 1857
proceeds, to the department within 60 days from the date of the 1858
final adjudication. The depa rtment shall deposit all amounts 1859
received pursuant to this subsection in a separate account in 1860
the Discretionary Sales Surtax Clearing Trust Fund for that 1861
county for disposition as follows: 1862
1. If there is no valid discretionary sales surtax being 1863
levied within the same county for which a discretionary sales 1864
surtax was found to be invalid as described in this subsection, 1865
100 percent of such funds shall be held in reserve for 1866
appropriation in the General Appropriations Act that takes 1867
effect on the July 1 im mediately following the transfer of such 1868
funds to the department under this paragraph. 1869
2. If there is a valid discretionary sales surtax being 1870
levied within the same county for which a discretionary sales 1871
surtax was found to be invalid as described in th is subsection: 1872
a. Seventy-five percent of such funds shall be held in 1873
reserve for appropriation in the General Appropriations Act that 1874
takes effect on the July 1 preceding the discretionary sales 1875
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surtax suspension in paragraph (b). 1876
b. Twenty-five percent of such funds and all interest 1877
earned on all funds held in reserve under this sub -subparagraph 1878
shall be held in reserve for appropriation in the General 1879
Appropriations Act to be disposed of as provided in paragraph 1880
(b). 1881
(b)1. If there are multiple valid discretionary sales 1882
surtaxes being levied within the same county for which a 1883
discretionary sales surtax was found to be invalid as described 1884
in this subsection, such surtaxes, other than the school capital 1885
outlay surtax authorized by s. 212.055(6), shall be temporarily 1886
suspended beginning October 1 of the calendar year following the 1887
calendar year the department receives such surtax proceeds under 1888
this paragraph, or January 1, 2025, whichever is later. 1889
2. If there is only one valid discretionary sales surtax 1890
being levied within the same county for which a discretionary 1891
sales surtax was found to be invalid as described in this 1892
subsection, such surtax shall be temporarily suspended beginning 1893
October 1 of the calendar year fo llowing the calendar year the 1894
department receives such surtax proceeds. 1895
3. The department shall continue to distribute moneys in 1896
the separate account in the Discretionary Sales Surtax Clearing 1897
Trust Fund for that county to such county, municipality, or 1898
school board in an amount equal to that which would have been 1899
distributed pursuant to all legally levied surtaxes in such 1900
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county under this section but for the temporary suspension of 1901
such surtaxes under this subsection. 1902
4. A county, municipality, or scho ol board that receives 1903
funds under this paragraph from a single surtax shall use the 1904
funds consistent with the use for which the tax that was 1905
temporarily suspended under subparagraph 2. was levied. In case 1906
of a suspension pursuant to subparagraph 1., a cou nty shall 1907
apportion the funds among the uses of the temporarily suspended 1908
discretionary sales surtaxes in proportion to the discretionary 1909
sales surtax rates. 1910
5. The temporary suspension of surtaxes under this 1911
paragraph shall end on the last day of the mo nth preceding the 1912
first month the department estimates that the balance of the 1913
separate account within the Discretionary Sales Surtax Clearing 1914
Trust Fund for that county will be insufficient to fully make 1915
the distribution necessary under subparagraph 3. An y remaining 1916
undistributed surtax proceeds shall be transferred to the 1917
General Revenue Fund. 1918
6. The department shall monitor the balance of proceeds 1919
transferred to the department under this subsection and shall 1920
estimate the month in which the temporary di scretionary sales 1921
surtax suspension will end. At least two months prior to the 1922
expiration of the temporary surtax suspension under this 1923
paragraph, the department shall provide notice to affected 1924
dealers and the public of when the suspension will end. 1925
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(c) Subsection (5) does not apply to the temporary 1926
suspension of surtaxes provided for under this subsection. 1927
(d) Notwithstanding s. 215.26, any person who would 1928
otherwise be entitled to a refund of a discretionary sales 1929
surtax that is found to be invalid u nder this subsection may 1930
file a claim for a refund pursuant to the procedures provided in 1931
the General Appropriations Act referenced in paragraph (a), to 1932
the extent such act provides for refunds. Such refund claim must 1933
be filed between July 1 and December 3 1 of the state fiscal year 1934
for such General Appropriations Act. 1935
(e) This subsection expires June 30, 2030. 1936
Section 30. Paragraph (a) of subsection (4) of section 1937
212.055, Florida Statutes, is amended to read: 1938
212.055 Discretionary sales surtaxes; l egislative intent; 1939
authorization and use of proceeds. —It is the legislative intent 1940
that any authorization for imposition of a discretionary sales 1941
surtax shall be published in the Florida Statutes as a 1942
subsection of this section, irrespective of the duratio n of the 1943
levy. Each enactment shall specify the types of counties 1944
authorized to levy; the rate or rates which may be imposed; the 1945
maximum length of time the surtax may be imposed, if any; the 1946
procedure which must be followed to secure voter approval, if 1947
required; the purpose for which the proceeds may be expended; 1948
and such other requirements as the Legislature may provide. 1949
Taxable transactions and administrative procedures shall be as 1950
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provided in s. 212.054. 1951
(4) INDIGENT CARE AND TRAUMA CENTER SURTAX. — 1952
(a)1. The governing body in each county that the 1953
government of which is not consolidated with that of one or more 1954
municipalities, which has a population of at least 800,000 1955
residents and is not authorized to levy a surtax under 1956
subsection (5), may levy, pu rsuant to an ordinance either 1957
approved by an extraordinary vote of the governing body or 1958
conditioned to take effect only upon approval by a majority vote 1959
of the electors of the county voting in a referendum, a 1960
discretionary sales surtax at a rate that may not exceed 0.5 1961
percent. 1962
2. If the ordinance is conditioned on a referendum, A 1963
statement that includes a brief and general description of the 1964
purposes to be funded by the surtax and that conforms to the 1965
requirements of s. 101.161 shall be placed on the ballot by the 1966
governing body of the county. The following questions shall be 1967
placed on the ballot: 1968
1969
FOR THE. . . .CENTS TAX 1970
AGAINST THE. . . .CENTS TAX 1971
1972
3. The ordinance adopted by the governing bod y providing 1973
for the imposition of the surtax shall set forth a plan for 1974
providing health care services to qualified residents, as 1975
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defined in subparagraph 4. Such plan and subsequent amendments 1976
to it shall fund a broad range of health care services for both 1977
indigent persons and the medically poor, including, but not 1978
limited to, primary care and preventive care as well as hospital 1979
care. The plan must also address the services to be provided by 1980
the Level I trauma center. It shall emphasize a continuity of 1981
care in the most cost-effective setting, taking into 1982
consideration both a high quality of care and geographic access. 1983
Where consistent with these objectives, it shall include, 1984
without limitation, services rendered by physicians, clinics, 1985
community hospitals, m ental health centers, and alternative 1986
delivery sites, as well as at least one regional referral 1987
hospital where appropriate. It shall provide that agreements 1988
negotiated between the county and providers, including hospitals 1989
with a Level I trauma center, will include reimbursement 1990
methodologies that take into account the cost of services 1991
rendered to eligible patients, recognize hospitals that render a 1992
disproportionate share of indigent care, provide other 1993
incentives to promote the delivery of charity care, pro mote the 1994
advancement of technology in medical services, recognize the 1995
level of responsiveness to medical needs in trauma cases, and 1996
require cost containment including, but not limited to, case 1997
management. It must also provide that any hospitals that are 1998
owned and operated by government entities on May 21, 1991, must, 1999
as a condition of receiving funds under this subsection, afford 2000
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public access equal to that provided under s. 286.011 as to 2001
meetings of the governing board, the subject of which is 2002
budgeting resources for the rendition of charity care as that 2003
term is defined in the Florida Hospital Uniform Reporting System 2004
(FHURS) manual referenced in s. 408.07. The plan shall also 2005
include innovative health care programs that provide cost -2006
effective alternatives to traditional methods of service 2007
delivery and funding. 2008
4. For the purpose of this paragraph, the term "qualified 2009
resident" means residents of the authorizing county who are: 2010
a. Qualified as indigent persons as certified by the 2011
authorizing county; 2012
b. Certified by the authorizing county as meeting the 2013
definition of the medically poor, defined as persons having 2014
insufficient income, resources, and assets to provide the needed 2015
medical care without using resources required to meet basic 2016
needs for shelter, food, clothing, and personal expenses; or not 2017
being eligible for any other state or federal program, or having 2018
medical needs that are not covered by any such program; or 2019
having insufficient third -party insurance coverage. In all 2020
cases, the authorizing coun ty is intended to serve as the payor 2021
of last resort; or 2022
c. Participating in innovative, cost -effective programs 2023
approved by the authorizing county. 2024
5. Moneys collected pursuant to this paragraph remain the 2025
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property of the state and shall be distributed by the Department 2026
of Revenue on a regular and periodic basis to the clerk of the 2027
circuit court as ex officio custodian of the funds of the 2028
authorizing county. The clerk of the circuit court shall: 2029
a. Maintain the moneys in an indigent health care trust 2030
fund; 2031
b. Invest any funds held on deposit in the trust fund 2032
pursuant to general law; 2033
c. Disburse the funds, including any interest earned, to 2034
any provider of health care services, as provided in 2035
subparagraphs 3. and 4., upon directive from the authoriz ing 2036
county. However, if a county has a population of at least 2037
800,000 residents and has levied the surtax authorized in this 2038
paragraph, notwithstanding any directive from the authorizing 2039
county, on October 1 of each calendar year, the clerk of the 2040
court shall issue a check in the amount of $6.5 million to a 2041
hospital in its jurisdiction that has a Level I trauma center or 2042
shall issue a check in the amount of $3.5 million to a hospital 2043
in its jurisdiction that has a Level I trauma center if that 2044
county enacts and implements a hospital lien law in accordance 2045
with chapter 98-499, Laws of Florida. The issuance of the checks 2046
on October 1 of each year is provided in recognition of the 2047
Level I trauma center status and shall be in addition to the 2048
base contract amount received during fiscal year 1999 -2000 and 2049
any additional amount negotiated to the base contract. If the 2050
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hospital receiving funds for its Level I trauma center status 2051
requests such funds to be used to generate federal matching 2052
funds under Medicaid, the cle rk of the court shall instead issue 2053
a check to the Agency for Health Care Administration to 2054
accomplish that purpose to the extent that it is allowed through 2055
the General Appropriations Act; and 2056
d. Prepare on a biennial basis an audit of the trust fund 2057
specified in sub-subparagraph a. Commencing February 1, 2004, 2058
such audit shall be delivered to the governing body and to the 2059
chair of the legislative delegation of each authorizing county. 2060
6. Notwithstanding any other provision of this section, a 2061
county shall not levy local option sales surtaxes authorized in 2062
this paragraph and subsections (2) and (3) in excess of a 2063
combined rate of 1 percent. 2064
Section 31. Paragraph (b) of subsection (1) and paragraph 2065
(b) of subsection (4) of section 212.11, Florida Statu tes, are 2066
amended to read: 2067
212.11 Tax returns and regulations. — 2068
(1) 2069
(b)1. For the purpose of ascertaining the amount of tax 2070
payable under this chapter, it shall be the duty of all dealers 2071
to file a return and remit the tax, on or before the 20th day of 2072
the month, to the department, upon forms prepared and furnished 2073
by it or in a format prescribed by it. Such return must show the 2074
rentals, admissions, gross sales, or purchases, as the case may 2075
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be, arising from all leases, rentals, admissions, sales, or 2076
purchases taxable under this chapter during the preceding 2077
calendar month. 2078
2. Notwithstanding subparagraph 1. and in addition to any 2079
extension or waiver ordered pursuant to s. 213.055, and except 2080
as provided in subparagraph 3., a dealer with a certificate o f 2081
registration issued under s. 212.18 to engage in or conduct 2082
business in a county to which an emergency declaration applies 2083
in sub-subparagraph b. is granted an automatic 10 -calendar-day 2084
extension after the due date for filing a return and remitting 2085
the tax if all of the following conditions are met: 2086
a. The Governor has ordered or proclaimed a declaration of 2087
a state of emergency pursuant to s. 252.36. 2088
b. The declaration is the first declaration for the event 2089
giving rise to the state of emergency or exp ands the counties 2090
covered by the initial state of emergency without extending or 2091
renewing the period of time covered by the first declaration of 2092
a state of emergency. 2093
c. The first day of the period covered by the first 2094
declaration for the event giving ri se to the state of emergency 2095
is within 5 business days before the 20th day of the month. 2096
3. For purposes of subparagraph 2., a dealer who files a 2097
consolidated sales and use tax return will be considered to have 2098
a certificate of registration in a county t o which an emergency 2099
declaration applies when the central or main office of the 2100
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consolidated account is in a county to which an emergency 2101
declaration applies. 2102
(4) 2103
(b)1. The amount of any estimated tax shall be due, 2104
payable, and remitted by electronic fu nds transfer by the 20th 2105
day of the month for which it is estimated. The difference 2106
between the amount of estimated tax paid and the actual amount 2107
of tax due under this chapter for such month shall be due and 2108
payable by the first day of the following month and remitted by 2109
electronic funds transfer by the 20th day thereof. 2110
2. Notwithstanding subparagraph 1. and in addition to any 2111
extension or waiver ordered pursuant to s. 213.055, and except 2112
as provided in subparagraph 3., a dealer with a certificate of 2113
registration issued under s. 212.18 to engage in or conduct 2114
business in a county to which an emergency declaration applies 2115
in sub-subparagraph b. is granted an automatic 10 -calendar-day 2116
extension after the due date for filing a return and remitting 2117
the tax if all of the following conditions are met: 2118
a. The Governor has ordered or proclaimed a declaration of 2119
a state of emergency pursuant to s. 252.36. 2120
b. The declaration is the first declaration for the event 2121
giving rise to the state of emergency or expands the counties 2122
covered by the initial state of emergency without extending or 2123
renewing the period of time covered by the first declaration of 2124
a state of emergency. 2125
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c. The first day of the period covered by t he first 2126
declaration for the event giving rise to the state of emergency 2127
is within 5 business days before the 20th day of the month. 2128
3. For purposes of subparagraph 2., a dealer who files a 2129
consolidated sales and use tax return will be considered to have 2130
a certificate of registration in a county to which an emergency 2131
declaration applies when the central or main office of the 2132
consolidated account is in a county to which an emergency 2133
declaration applies. 2134
Section 32. Section 212.1835, Florida Statutes, i s created 2135
to read: 2136
212.1835 Child care tax credits. —Beginning January 1, 2137
2024, there is allowed a credit pursuant to s. 402.261 against 2138
any tax imposed by the state and due under this chapter from a 2139
direct pay permitholder as a result of the direct pay p ermit 2140
held pursuant to s. 212.183. For purposes of the dealer's credit 2141
granted for keeping prescribed records, filing timely tax 2142
returns, and properly accounting and remitting taxes under s. 2143
212.12, the amount of tax due used to calculate the credit must 2144
include any expenses or payments from a direct pay permitholder 2145
which give rise to a credit under s. 402.261. For purposes of 2146
the distributions of tax revenue under s. 212.20, the department 2147
shall disregard any tax credits allowed under this section to 2148
ensure that any reduction in tax revenue received which is 2149
attributable to the tax credits results only in a reduction in 2150
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distributions to the General Revenue Fund. The provisions of s. 2151
402.261 apply to the credit authorized by this section. A dealer 2152
who claims a tax credit under this section must file his or her 2153
tax returns and pay his or her taxes by electronic means under 2154
s. 213.755. 2155
Section 33. Paragraph (d) of subsection (6) of section 2156
212.20, Florida Statutes, is amended to read: 2157
212.20 Funds collec ted, disposition; additional powers of 2158
department; operational expense; refund of taxes adjudicated 2159
unconstitutionally collected. — 2160
(6) Distribution of all proceeds under this chapter and 2161
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 2162
(d) The proceeds of all other taxes and fees imposed 2163
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 2164
and (2)(b) shall be distributed as follows: 2165
1. In any fiscal year, the greater of $500 million, minus 2166
an amount equal to 4.6 percent of the proceeds of the taxes 2167
collected pursuant to chapter 201, or 5.2 percent of all other 2168
taxes and fees imposed pursuant to this chapter or remitted 2169
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 2170
monthly installments into the General Revenue Fun d. 2171
2. After the distribution under subparagraph 1., 8.9744 2172
percent of the amount remitted by a sales tax dealer located 2173
within a participating county pursuant to s. 218.61 shall be 2174
transferred into the Local Government Half -cent Sales Tax 2175
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Clearing Trust Fund. Beginning July 1, 2003, the amount to be 2176
transferred shall be reduced by 0.1 percent, and the department 2177
shall distribute this amount to the Public Employees Relations 2178
Commission Trust Fund less $5,000 each month, which shall be 2179
added to the amount c alculated in subparagraph 3. and 2180
distributed accordingly. 2181
3. After the distribution under subparagraphs 1. and 2., 2182
0.0966 percent shall be transferred to the Local Government 2183
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 2184
to s. 218.65. 2185
4. After the distributions under subparagraphs 1., 2., and 2186
3., 2.0810 percent of the available proceeds shall be 2187
transferred monthly to the Revenue Sharing Trust Fund for 2188
Counties pursuant to s. 218.215. 2189
5. After the distributions under subparagraphs 1 ., 2., and 2190
3., 1.3653 percent of the available proceeds shall be 2191
transferred monthly to the Revenue Sharing Trust Fund for 2192
Municipalities pursuant to s. 218.215. If the total revenue to 2193
be distributed pursuant to this subparagraph is at least as 2194
great as the amount due from the Revenue Sharing Trust Fund for 2195
Municipalities and the former Municipal Financial Assistance 2196
Trust Fund in state fiscal year 1999 -2000, no municipality shall 2197
receive less than the amount due from the Revenue Sharing Trust 2198
Fund for Municipalities and the former Municipal Financial 2199
Assistance Trust Fund in state fiscal year 1999 -2000. If the 2200
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total proceeds to be distributed are less than the amount 2201
received in combination from the Revenue Sharing Trust Fund for 2202
Municipalities and the for mer Municipal Financial Assistance 2203
Trust Fund in state fiscal year 1999 -2000, each municipality 2204
shall receive an amount proportionate to the amount it was due 2205
in state fiscal year 1999 -2000. 2206
6. Of the remaining proceeds: 2207
a. In each fiscal year, the sum of $29,915,500 shall be 2208
divided into as many equal parts as there are counties in the 2209
state, and one part shall be distributed to each county. The 2210
distribution among the several counties must begin each fiscal 2211
year on or before January 5th and continue mo nthly for a total 2212
of 4 months. If a local or special law required that any moneys 2213
accruing to a county in fiscal year 1999 -2000 under the then-2214
existing provisions of s. 550.135 be paid directly to the 2215
district school board, special district, or a municipal 2216
government, such payment must continue until the local or 2217
special law is amended or repealed. The state covenants with 2218
holders of bonds or other instruments of indebtedness issued by 2219
local governments, special districts, or district school boards 2220
before July 1, 2000, that it is not the intent of this 2221
subparagraph to adversely affect the rights of those holders or 2222
relieve local governments, special districts, or district school 2223
boards of the duty to meet their obligations as a result of 2224
previous pledges or assignments or trusts entered into which 2225
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obligated funds received from the distribution to county 2226
governments under then -existing s. 550.135. This distribution 2227
specifically is in lieu of funds distributed under s. 550.135 2228
before July 1, 2000. 2229
b. The department shall distribute $166,667 monthly to 2230
each applicant certified as a facility for a new or retained 2231
professional sports franchise pursuant to s. 288.1162. Up to 2232
$41,667 shall be distributed monthly by the department to each 2233
certified applicant as defi ned in s. 288.11621 for a facility 2234
for a spring training franchise. However, not more than $416,670 2235
may be distributed monthly in the aggregate to all certified 2236
applicants for facilities for spring training franchises. 2237
Distributions begin 60 days after suc h certification and 2238
continue for not more than 30 years, except as otherwise 2239
provided in s. 288.11621. A certified applicant identified in 2240
this sub-subparagraph may not receive more in distributions than 2241
expended by the applicant for the public purposes pr ovided in s. 2242
288.1162(5) or s. 288.11621(3). 2243
c. The department shall distribute up to $83,333 monthly 2244
to each certified applicant as defined in s. 288.11631 for a 2245
facility used by a single spring training franchise, or up to 2246
$166,667 monthly to each cert ified applicant as defined in s. 2247
288.11631 for a facility used by more than one spring training 2248
franchise. Monthly distributions begin 60 days after such 2249
certification or July 1, 2016, whichever is later, and continue 2250
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for not more than 20 years to each cer tified applicant as 2251
defined in s. 288.11631 for a facility used by a single spring 2252
training franchise or not more than 25 years to each certified 2253
applicant as defined in s. 288.11631 for a facility used by more 2254
than one spring training franchise. A certifi ed applicant 2255
identified in this sub -subparagraph may not receive more in 2256
distributions than expended by the applicant for the public 2257
purposes provided in s. 288.11631(3). 2258
d. The department shall distribute $15,333 monthly to the 2259
State Transportation Trus t Fund. 2260
e.(I) On or before July 25, 2021, August 25, 2021, and 2261
September 25, 2021, the department shall distribute $324,533,334 2262
in each of those months to the Unemployment Compensation Trust 2263
Fund, less an adjustment for refunds issued from the General 2264
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 2265
distribution. The adjustments made by the department to the 2266
total distributions shall be equal to the total refunds made 2267
pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 2268
subtracted from any single distribution exceeds the 2269
distribution, the department may not make that distribution and 2270
must subtract the remaining balance from the next distribution. 2271
(II) Beginning July 2022, and on or before the 25th day of 2272
each month, the department s hall distribute $90 million monthly 2273
to the Unemployment Compensation Trust Fund. 2274
(III) If the ending balance of the Unemployment 2275
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Compensation Trust Fund exceeds $4,071,519,600 on the last day 2276
of any month, as determined from United States Department of t he 2277
Treasury data, the Office of Economic and Demographic Research 2278
shall certify to the department that the ending balance of the 2279
trust fund exceeds such amount. 2280
(IV) This sub-subparagraph is repealed, and the department 2281
shall end monthly distributions un der sub-sub-subparagraph (II), 2282
on the date the department receives certification under sub -sub-2283
subparagraph (III). 2284
f. Beginning July 1, 2023, in each fiscal year, the 2285
department shall distribute $27.5 million to the Florida 2286
Agricultural Promotional Campa ign Trust Fund under s. 571.26, 2287
for further distribution in accordance with s. 571.265. This 2288
sub-subparagraph is repealed June 30, 2025. 2289
7. All other proceeds must remain in the General Revenue 2290
Fund. 2291
Section 34. Subsection (11) is added to section 21 3.21, 2292
Florida Statutes, to read: 2293
213.21 Informal conferences; compromises. — 2294
(11)(a) The department may consider a request to settle or 2295
compromise any tax, interest, penalty, or other liability under 2296
this section after the time to challenge an assessmen t or a 2297
denial of a refund under s. 72.011 has expired if the taxpayer 2298
demonstrates that the failure to initiate a timely challenge was 2299
due to any of the following: 2300
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1. The death or life -threatening injury or illness of: 2301
a. The taxpayer; 2302
b. An immediate family member of the taxpayer; or 2303
c. An individual with substantial responsibility for the 2304
management or control of the taxpayer. 2305
2. An act of war or terrorism. 2306
3. A natural disaster, fire, or other catastrophic loss. 2307
(b) The department m ay not consider a request received 2308
more than 180 days after the time has expired for contesting it 2309
under s. 72.011. 2310
(c) Any decision by the department regarding a taxpayer's 2311
request to compromise or settle a liability under this 2312
subsection is not subject to review under chapter 120. 2313
Section 35. Subsections (1), (3), and (6) of section 2314
213.67, Florida Statutes, are amended to read: 2315
213.67 Garnishment. — 2316
(1) If a person is delinquent in the payment of any taxes, 2317
penalties, and interest, costs, surcharges, and fees owed to the 2318
department, the executive director or his or her designee may 2319
give notice of the amount of such delinquency by registered 2320
mail, by personal service, or by electronic means, including, 2321
but not limited to, facsimile transmiss ions, electronic data 2322
interchange, or use of the Internet, to all persons having in 2323
their possession or under their control any credits or personal 2324
property, exclusive of wages, belonging to the delinquent 2325
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taxpayer, or owing any debts to such delinquent ta xpayer at the 2326
time of receipt by them of such notice. Thereafter, any person 2327
who has been notified may not transfer or make any other 2328
disposition of such credits, other personal property, or debts 2329
until the executive director or his or her designee consent s to 2330
a transfer or disposition or until 60 days after the receipt of 2331
such notice. However, the credits, other personal property, or 2332
debts that exceed the delinquent amount stipulated in the notice 2333
are not subject to this section, wherever held, if the taxp ayer 2334
does not have a prior history of tax delinquencies. If during 2335
the effective period of the notice to withhold, any person so 2336
notified makes any transfer or disposition of the property or 2337
debts required to be withheld under this section, he or she is 2338
liable to the state for any indebtedness owed to the department 2339
by the person with respect to whose obligation the notice was 2340
given to the extent of the value of the property or the amount 2341
of the debts thus transferred or paid if, solely by reason of 2342
such transfer or disposition, the state is unable to recover the 2343
indebtedness of the person with respect to whose obligation the 2344
notice was given. If the delinquent taxpayer contests the 2345
intended levy in circuit court or under chapter 120, the notice 2346
under this section remains effective until that final resolution 2347
of the contest. Any financial institution receiving such notice 2348
maintains will maintain a right of setoff for any transaction 2349
involving a debit card occurring on or before the date of 2350
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receipt of such notice. 2351
(3) During the last 30 days of the 60 -day period set forth 2352
in subsection (1), the executive director or his or her designee 2353
may levy upon such credits, other personal property, or debts. 2354
The levy must be accomplished by delivery of a notice of levy by 2355
registered mail, by personal service, or by electronic means, 2356
including, but not limited to, facsimile transmission or an 2357
electronic data exchange process using a web interface. Upon 2358
receipt of the notice of levy, which the person possessing the 2359
credits, other personal property, or debts must shall transfer 2360
them to the department or pay to the department the amount owed 2361
to the delinquent taxpayer. 2362
(6)(a) Levy may be made under subsection (3) upon credits, 2363
other personal property, or debt of any person with respect to 2364
any unpaid tax, penalties, and interest, costs, surcharges, and 2365
fees authorized by law only after the executive director or his 2366
or her designee has notified such person in writing of the 2367
intention to make such levy. 2368
(b) No less than 30 da ys before the day of the levy, the 2369
notice of intent to levy required under paragraph (a) must shall 2370
be given in person or sent by certified or registered mail to 2371
the person's last known address. 2372
(c) The notice required in paragraph (a) must include a 2373
brief statement that sets forth in simple and nontechnical 2374
terms: 2375
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1. The provisions of this section relating to levy and 2376
sale of property; 2377
2. The procedures applicable to the levy under this 2378
section; 2379
3. The administrative and judicial appeals available to 2380
the taxpayer with respect to such levy and sale, and the 2381
procedures relating to such appeals; and 2382
4. Any The alternatives, if any, available to taxpayers 2383
which could prevent levy on the property. 2384
Section 36. Subsection (8) of section 220.02, Flori da 2385
Statutes, is amended to read: 2386
220.02 Legislative intent. — 2387
(8) It is the intent of the Legislature that credits 2388
against either the corporate income tax or the franchise tax be 2389
applied in the following order: those enumerated in s. 631.828, 2390
those enumerated in s. 220.191, those enumerated in s. 220.181, 2391
those enumerated in s. 220.183, those enumerated in s. 220.182, 2392
those enumerated in s. 220.1895, those enumerated in s. 220.195, 2393
those enumerated in s. 220.184, those enumerated in s. 220.186, 2394
those enumerated in s. 220.1845, those enumerated in s. 220.19, 2395
those enumerated in s. 220.185, those enumerated in s. 220.1875, 2396
those enumerated in s. 220.1876, those enumerated in s. 2397
220.1877, those enumerated in s. 220.1878, those enumerated in 2398
s. 220.193, those enumerated in former s. 288.9916, those 2399
enumerated in former s. 220.1899, those enumerated in former s. 2400
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220.194, those enumerated in s. 220.196, those enumerated in s. 2401
220.198, those enumerated in s. 220.1915, those enumerated in s. 2402
220.199, and those enumerated in s. 220.1991 , and those 2403
enumerated in s. 220.1992 . 2404
Section 37. Effective upon this act becoming a law, 2405
paragraph (n) of subsection (1) and paragraph (c) of subsection 2406
(2) of section 220.03, Florida Statutes, are amended to read: 2407
220.03 Definitions.— 2408
(1) SPECIFIC TERMS. —When used in this code, and when not 2409
otherwise distinctly expressed or manifestly incompatible with 2410
the intent thereof, the following terms shall have the following 2411
meanings: 2412
(n) "Internal Revenue Code" means the United St ates 2413
Internal Revenue Code of 1986, as amended and in effect on 2414
January 1, 2024 2023, except as provided in subsection (3). 2415
(2) DEFINITIONAL RULES. —When used in this code and neither 2416
otherwise distinctly expressed nor manifestly incompatible with 2417
the intent thereof: 2418
(c) Any term used in this code has the same meaning as 2419
when used in a comparable context in the Internal Revenue Code 2420
and other statutes of the United States relating to federal 2421
income taxes, as such code and statutes are in effect on Januar y 2422
1, 2024 2023. However, if subsection (3) is implemented, the 2423
meaning of a term shall be taken at the time the term is applied 2424
under this code. 2425
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Section 38. (1) The amendment made by this act to s. 2426
220.03, Florida Statutes, operates retroactively to J anuary 1, 2427
2024. 2428
(2) This section shall take effect upon becoming a law. 2429
Section 39. Section 220.19, Florida Statutes, is amended 2430
to read: 2431
220.19 Child care tax credits. — 2432
(1) For taxable years beginning on or after January 1, 2433
2024, there is allowed a credit pursuant to s. 402.261 against 2434
any tax due for a taxable year under this chapter after the 2435
application of any other allowable credits by the taxpayer. The 2436
credit must be earned pursuant to s. 402.261 on or before the 2437
date the taxpayer is required to file a return pursuant to s. 2438
220.222. If the credit granted under this section is not fully 2439
used in any one year because of insufficient tax liability on 2440
the part of the corporation, the unused amount may be carried 2441
forward for a period not to exceed 5 years. The carryover credit 2442
may be used in a subsequent year when the tax imposed by this 2443
chapter for that year exceeds the credit for which the 2444
corporation is eligible in that year under this section after 2445
applying the other credits and unused carryovers in the order 2446
provided by s. 220.02(8). 2447
(2) A taxpayer that files a consolidated return in this 2448
state as a member of an affiliated group under s. 220.131(1) may 2449
be allowed the credit on a consolidated return basis; however, 2450
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the total credit taken by the affiliated group is subject to the 2451
limitation established under s. 402.261(2)(d). If a corporation 2452
receives a credit for child care facility startup costs, and the 2453
facility fails to operate for at least 5 years, a pro rata share 2454
of the credit must be repaid, in accordance with the formula: 2455
A = C x (1 - (N/60)) 2456
Where: 2457
(a) "A" is the amount in dollars of the required 2458
repayment. 2459
(b) "C" is the total credits taken by the corporation for 2460
child care facility startup costs. 2461
(c) "N" is the number of months the facility was in 2462
operation. 2463
2464
This repayment requirement is inapplicable if the corporation 2465
goes out of business or can demonstrate to the department that 2466
its employees no longer want to have a child care facility. 2467
(3) The provisions of s. 402.261 apply to the credit 2468
authorized by this section. 2469
(4) If a taxpayer applies and is approved for a credit 2470
under s. 402.261 after timely requesting an extension to file 2471
under s. 220.222(2): 2472
(a) The credit does not reduce the amount of tax d ue for 2473
purposes of the department's determination as to whether the 2474
taxpayer was in compliance with the requirement to pay tentative 2475
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taxes under ss. 220.222 and 220.32. 2476
(b) The taxpayer's noncompliance with the requirement to 2477
pay tentative taxes shall re sult in the revocation and 2478
rescindment of any such credit. 2479
(c) The taxpayer shall be assessed for any taxes, 2480
penalties, or interest due from the taxpayer's noncompliance 2481
with the requirement to pay tentative taxes. 2482
(5) For purposes of calculating the underpayment of 2483
estimated corporate income taxes under s. 220.34, the final 2484
amount due is the amount after credits earned under this section 2485
are deducted. For purposes of determining if a penalty or 2486
interest under s. 22 0.34(2)(d)1. will be imposed for 2487
underpayment of estimated corporate income tax, a taxpayer may, 2488
after earning a credit under this section, reduce any estimated 2489
payment in that taxable year by the amount of the credit. 2490
Section 40. Subsections (1) throu gh (4) of section 2491
220.1915, Florida Statutes, are amended to read: 2492
220.1915 Credit for qualified railroad reconstruction or 2493
replacement expenditures. — 2494
(1) For purposes of this section: 2495
(a) "Qualified expenditures" means gross expenditures made 2496
in this state by a qualifying railroad during the taxable year 2497
in which the credit is claimed, provided such expenditures were 2498
made on track that was owned or leased by a qualifying railroad 2499
on the last day of the prior calendar year , and were: 2500
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1. For the maintenance, reconstruction, or replacement of 2501
railroad infrastructure, including track, roadbed, bridges, 2502
industrial leads and sidings, or track -related structures which 2503
were owned or leased by the qualifying railroad; or 2504
2. For new construction by the qual ifying railroad of 2505
industrial leads, switches, spurs and sidings, and extensions of 2506
existing sidings located in this state. 2507
(b) "Qualifying railroad" means any taxpayer that was a 2508
Class II or Class III railroad operating in this state on the 2509
last day of the calendar year prior to the taxable year for 2510
which the credit is claimed, pursuant to the classifications in 2511
effect for that year as set by the United States Surface 2512
Transportation Board or its successor. 2513
(2)(a) For taxable years beginning on or after January 1, 2514
2023, a qualifying railroad is eligible for a credit against the 2515
tax imposed by this chapter if it has qualified expenditures in 2516
this state in the taxable year. 2517
(b) The credit allowed under this section is equal to 50 2518
percent of a qualifying railroad's qualified expenditures 2519
incurred in this state in the taxable year, as limited by 2520
paragraph (c). 2521
(c) The amount of the credit may not exceed the product of 2522
$3,500 and the number of miles of railroad track owned or leased 2523
within this state by th e qualifying railroad as of the end of 2524
the calendar year prior to the taxable year in which the 2525
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qualified expenditures were incurred. The Department of 2526
Transportation shall certify to the department the number of 2527
miles of railroad track within this state t hat each qualifying 2528
railroad owned or leased on the last day of each calendar year. 2529
Such certification must be provided to the department no later 2530
than the last business day of January for the prior year ending 2531
December 31. 2532
(3)(a) A qualifying railroad m ust submit to the department 2533
with its return an application including any documentation or 2534
information required by the department to demonstrate 2535
eligibility for the credit allowed under this section. Such 2536
application must specify the taxable year for which the credit 2537
is requested, and may be filed at any time during that taxable 2538
year once the qualifying expenditures have been made. The 2539
application must be filed no later than May 1 of the year 2540
following the year in which the qualifying expenditures were 2541
made. 2542
(b) Only one application may be filed per qualifying 2543
railroad per taxable year. If the qualifying railroad is not a 2544
taxpayer under this chapter, the qualifying railroad must submit 2545
the required application including any documentation or 2546
information required by the department directly to the 2547
department no later than May 1 of the calendar year following 2548
the year in which the qualified expenditures were made, in 2549
accordance with rules adopted by the department. 2550
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(c) The qualifying railroad m ust include an affidavit 2551
certifying that all information contained in the application is 2552
true and correct, and supporting documentation must include any 2553
relevant information, as determined by the rules of the 2554
department, to verify eligibility of qualified expenditures made 2555
in this state for the credit allowed under this section. The 2556
supporting documentation must include, but is not limited to, 2557
the following: 2558
1. The number of track miles owned or leased in this state 2559
by the qualifying railroad on the last day of the prior calendar 2560
year. If this number is different than the number provided by 2561
the Department of Transportation under paragraph (2)(c), the 2562
department shall use the number of miles provided by the 2563
Department of Transportation to calculate the limi tation for the 2564
credit under that paragraph. 2565
2. The total amount and description of each qualified 2566
expenditure. 2567
3. Financial receipts or other records necessary to verify 2568
the accuracy of the information submitted pursuant to this 2569
subsection. 2570
4. If a copy of any Internal Revenue Service Form 8900, or 2571
its equivalent, is if such documentation was filed with the 2572
Internal Revenue Service for any credit under 26 U.S.C. s. 45G 2573
for which the federal credit related in whole or in part to the 2574
qualified expenditures in this state for which the credit is 2575
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sought, such form shall be provided to the department within 60 2576
days of submission to the Internal Revenue Service. Approval of 2577
this credit shall not be delayed until, or contingent upon, 2578
receipt of such form. The department shall retain such form for 2579
any qualifying railroad that is a taxpayer under this chapter 2580
along with records related to the credit until the taxable 2581
period covered by the form is no longer subject to review or 2582
audit by the department . 2583
(d) If the qualifying railroad is a taxpayer under this 2584
chapter and the credit earned exceeds the taxpayer's liability 2585
under this chapter for that year, or if the qualifying railroad 2586
is not a taxpayer under this chapter, The department must issue 2587
a letter to the qualifying railroad within 30 days after receipt 2588
of the completed application indicating the amount of the 2589
approved credit available for carryover or transfer in 2590
accordance with subsection (4) . 2591
(e) The department may consult with the Department of 2592
Transportation regarding the qualifications, ownership, or 2593
classification of any qualifying railroad applying for a credit 2594
under this section. The Department of Transportation shall 2595
provide technical assistance, when requested by the department, 2596
on any technical audits performed pursuant to this section , in 2597
addition to providing the annual certification under paragraph 2598
(2)(c). 2599
(4)(a) If the credit granted under this section is not 2600
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fully used in any one taxable year because of insufficient tax 2601
liability on the par t of the qualifying railroad, or because the 2602
qualifying railroad is not subject to tax under this chapter, 2603
the unused amount may be carried forward for a period not to 2604
exceed 5 taxable years or may be transferred in accordance with 2605
paragraph (b). The carry over or transferred credit may be used 2606
in the year approved or any of the 5 subsequent taxable years, 2607
when the tax imposed by this chapter for that taxable year 2608
exceeds the credit for which the qualifying railroad or 2609
transferee under paragraph (b) is eligi ble in that taxable year 2610
under this subsection, after applying the other credits and 2611
unused carryovers in the order provided by s. 220.02(8). 2612
(b)1. The credit under this section may be transferred , in 2613
whole or in part: 2614
a. By written agreement to a taxp ayer subject to the tax 2615
under this chapter and that either transports property using the 2616
rail facilities of any the qualifying railroad or furnishes 2617
railroad-related property or services , as those terms are 2618
defined in 26 C.F.R. s. 1.45G -1(b), to any railroad operating in 2619
this state, or is a railroad , as those terms are defined in 26 2620
C.F.R. s. 1.45G-1(b); and 2621
b. At any time after receipt of approval in paragraph 2622
(3)(d), or during the 5 taxable years following the taxable year 2623
the credit was originally earn ed by the qualifying railroad. 2624
2. The written agreement required for transfer under this 2625
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paragraph shall: 2626
a. Be filed jointly by the qualifying railroad and the 2627
transferee with the department within 30 days after the 2628
transfer, in accordance with rules adopted by the department; 2629
and 2630
b. Contain all of the following information: the name, 2631
address, and taxpayer identification number for the qualifying 2632
railroad and the transferee; the amount of the credit being 2633
transferred; the taxable year in which the cr edit was originally 2634
earned by the qualifying railroad; and the remaining taxable 2635
years for which the credit may be claimed. 2636
Section 41. Section 220.1992, Florida Statutes, is created 2637
to read: 2638
220.1992 Individuals with Unique Abilities Tax Credit 2639
Program.— 2640
(1) For purposes of this section, the term: 2641
(a) "Qualified employee" means an individual who has a 2642
disability, as that term is defined in s. 413.801, and has been 2643
employed for at least 6 months by a qualified taxpayer. 2644
(b) "Qualified taxpayer" means a taxpayer who employs a 2645
qualified employee at a business located in this state. 2646
(2) For a taxable year beginning on or after January 1, 2647
2024, a qualified taxpayer is eligible for a credit against the 2648
tax imposed by this chapter in an amount up to $1,000 for each 2649
qualified employee such taxpayer employed during the taxable 2650
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year. The tax credit shall equal one dollar for each hour the 2651
qualified employee worked during the taxable year, up to 1,000 2652
hours. 2653
(3)(a) The department may adopt rules governi ng the manner 2654
and form of applications for the tax credit and establishing 2655
requirements for the proper administration of the tax credit. 2656
The form must include an affidavit certifying that all 2657
information contained within the application is true and correct 2658
and must require the taxpayer to specify the number of qualified 2659
employees for whom a credit under this section is being claimed 2660
and the number of hours each qualified employee worked during 2661
the taxable year. 2662
(b) The department must approve the tax cred it prior to 2663
the taxpayer taking the credit on a return. The department must 2664
approve credits on a first -come, first-served basis. If the 2665
department determines that an application is incomplete, the 2666
department shall notify the taxpayer in writing and the tax payer 2667
shall have 30 days after receiving such notification to correct 2668
any deficiency. If corrected in a timely manner, the application 2669
must be deemed completed as of the date the application was 2670
first submitted. 2671
(c) A taxpayer may not claim a tax credit of more than 2672
$10,000 under this section in any one taxable year. 2673
(d) A taxpayer may carry forward any unused portion of a 2674
tax credit under this section for up to 5 taxable years. The 2675
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carryover may be used in a subsequent year when the tax imposed 2676
by this chapter for such year exceeds the credit for such year 2677
under this section after applying the other credits and unused 2678
credit carryovers in the order provided in s. 220.02(8). 2679
(4) The combined total amount of tax credits which may be 2680
granted under this s ection is $5 million in each of state fiscal 2681
years 2024-2025, 2025-2026, and 2026-2027. 2682
(5) The department may consult with the Department of 2683
Commerce and the Agency for Persons with Disabilities to 2684
determine if an individual is a qualified employee. The 2685
Department of Commerce and the Agency for Persons with 2686
Disabilities shall provide technical assistance, when requested 2687
by the department, on any such question. 2688
Section 42. Present paragraphs (c) a nd (d) of subsection 2689
(2) of section 220.222, Florida Statutes, are redesignated as 2690
paragraphs (d) and (e), respectively, and a new paragraph (c) is 2691
added to that subsection, to read: 2692
220.222 Returns; time and place for filing. — 2693
(2) 2694
(c) When a taxpayer has been granted an extension or 2695
extensions of time within which to file its federal income tax 2696
return for any taxable year due to a federally declared disaster 2697
that included locations within this state, and if the 2698
requirements of s. 2 20.32 are met, the due date of the return 2699
required under this code is automatically extended to 15 2700
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calendar days after the due date for such taxpayer's federal 2701
income tax return, including any extensions provided for such 2702
return for a federally declared di saster. Nothing in this 2703
paragraph affects the authority of the executive director to 2704
order an extension or waiver pursuant to s. 213.055(2). 2705
Section 43. Section 374.986, Florida Statutes, is amended 2706
to read: 2707
374.986 Taxing authority. — 2708
(1) The property appraiser tax assessor, tax collector, 2709
and board of county commissioners of each and every county in 2710
said district, shall, when requested by the board, prepare from 2711
their official records and deliver any and all information that 2712
may be from time to tim e requested from him or her or them or 2713
either of them by the board regarding the tax valuation, 2714
assessments, collection, and any other information regarding the 2715
levy, assessment, and collection of taxes in each of said 2716
counties. 2717
(2) The board may annuall y assess and levy against the 2718
taxable property in the district a tax not to exceed one -tenth 2719
mill on the dollar for each year, and the proceeds from such tax 2720
shall be used by the district for all expenses of the district 2721
including the purchase price of rig ht-of-way and other property. 2722
The board shall, on or before the 31st day of July of each year, 2723
prepare a tentative annual written budget of the district's 2724
expected income and expenditures. In addition, the board shall 2725
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compute a proposed millage rate to be levied as taxes for that 2726
year upon the taxable property in the district for the purposes 2727
of said district. The proposed budget shall be submitted to the 2728
Department of Environmental Protection for its approval. Prior 2729
to adopting a final budget, the district shall comply with the 2730
provisions of s. 200.065, relating to the method of fixing 2731
millage, and shall fix the final millage rate by resolution of 2732
the district and shall also, by resolution, adopt a final budget 2733
pursuant to chapter 200. Copies of such resolu tions executed in 2734
the name of the board by its chair, and attested by its 2735
secretary, shall be made and delivered to the county officials 2736
specified in s. 200.065 of each and every county in the 2737
district, to the Department of Revenue, and to the Chief 2738
Financial Officer. Thereupon, it shall be the duty of the 2739
property appraiser assessor of each of said counties to assess, 2740
and the tax collector of each of said counties to collect, a tax 2741
at the rate fixed by said resolution of the board upon all of 2742
the real and personal taxable property in said counties for said 2743
year (and such officers shall perform such duty) and said levy 2744
shall be included in the warrant of the tax assessors of each of 2745
said counties and attached to the assessment roll of taxes for 2746
each of said counties. The tax collectors of each of said 2747
counties shall collect such taxes so levied by the board in the 2748
same manner as other taxes are collected, and shall pay the same 2749
within the time and in the manner prescribed by law, to the 2750
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treasurer of the board . It shall be the duty of the Chief 2751
Financial Officer to assess and levy on all railroad lines and 2752
railroad property and telegraph lines and telegraph property in 2753
the district a tax at the rate prescribed by resolution of the 2754
board, and to collect the tax thereon in the same manner as he 2755
or she is required by law to assess and collect taxes for state 2756
and county purposes and to remit the same to the treasurer of 2757
the board. All such taxes shall be held by the treasurer of the 2758
district for the credit of the di strict and paid out by him or 2759
her as provided herein. The tax collector assessor and property 2760
appraiser of each of said counties shall be entitled to payment 2761
as provided for by general laws. 2762
Section 44. Section 402.261, Florida Statutes, is created 2763
to read: 2764
402.261 Child care tax credits. — 2765
(1) For purposes of this section, the term: 2766
(a) "Department" means the Department of Revenue. 2767
(b) "Division" means the Division of Alcoholic Beverages 2768
and Tobacco of the Department of Business and Professional 2769
Regulation. 2770
(c) "Eligible child" means the child or grandchild of an 2771
employee of a taxpayer, if such employee is the child or 2772
grandchild's caregiver as defined in s. 39.01. 2773
(d) "Eligible child care facility" means a child care 2774
facility that: 2775
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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. Is licensed under s. 402.305; or 2776
2. Is exempt from licensure under s. 402.316. 2777
(e) "Employee" includes full -time employees and part -time 2778
employees who work an average of at least 20 hours per week. 2779
(f) "Maximum annual tax credit amount" means, for any 2780
state fiscal year, the sum of the amount of tax credits approved 2781
under this section, including tax credits to be taken under s. 2782
211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107, 2783
which are approved for taxpayers whose taxable years begin on or 2784
after January 1 of the calendar year preceding the start of the 2785
applicable state fiscal year. 2786
(g) "Tax due" means any tax required under chapter 211, 2787
chapter 220, chapter 561, or chapter 624, or due under chapter 2788
212 from a direct pay permitholder as a res ult of a direct pay 2789
permit held pursuant to s. 212.183. 2790
(2)(a) A taxpayer who operates an eligible child care 2791
facility for the taxpayer's employees is allowed a credit of 50 2792
percent of the startup costs of such facility against any tax 2793
due for the taxable year such facility begins operation as an 2794
eligible child care facility. The maximum credit amount a 2795
taxpayer may be granted in a taxable year under this paragraph 2796
is based on the average number of employees employed by the 2797
taxpayer during such year. For an employer that employed: 2798
1. One to 19 employees, the maximum credit is $1 million. 2799
2. Twenty to 250 employees, the maximum credit is 2800
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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
$500,000. 2801
3. More than 250 employees, the maximum credit is 2802
$250,000. 2803
(b) A taxpayer who operates an eligible chi ld care 2804
facility for the taxpayer's employees is allowed a credit of 2805
$300 per month for each eligible child enrolled in such facility 2806
against any tax due for the taxable year. The maximum credit 2807
amount a taxpayer may be granted in a taxable year under this 2808
paragraph is based on the average number of employees employed 2809
by the taxpayer during such year. For an employer that employed: 2810
1. One to 19 employees, the maximum credit is $50,000. 2811
2. Twenty to 250 employees, the maximum credit is 2812
$500,000. 2813
3. More than 250 employees, the maximum credit is $1 2814
million. 2815
(c) A taxpayer who makes payments to an eligible child 2816
care facility in the name and for the benefit of an employee 2817
employed by the taxpayer whose eligible child attends such 2818
facility is allowed a c redit of 100 percent of the amount of 2819
such payments against any tax due for the taxable year up to a 2820
maximum credit of $3,600 per child per taxable year. The 2821
taxpayer may make payments directly to the eligible child care 2822
facility or contract with an early learning coalition to process 2823
payments. The maximum credit amount a taxpayer may be granted in 2824
a taxable year under this paragraph is based on the average 2825
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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
number of employees employed by the taxpayer during such year. 2826
For an employer that employed: 2827
1. One to 19 employees, the maximum credit is $50,000. 2828
2. Twenty to 250 employees, the maximum credit is 2829
$500,000. 2830
3. More than 250 employees, the maximum credit is $1 2831
million. 2832
(d) A taxpayer may qualify for a tax credit under more 2833
than one paragraph of this subsection; however, the total credit 2834
taken by such taxpayers in a single taxable year may not exceed 2835
the sum total of the maximum credit they are granted under each 2836
applicable paragraph. 2837
(e) For state fiscal years 2024 -2025, 2025-2026, and 2026-2838
2027, the maximum annual tax credit amount is $5 million. 2839
(3)(a) If the credit granted under this section is not 2840
fully used within the specified state fiscal year for credits 2841
under s. 211.0254, s. 212.1835, or s. 561.1214, or against t axes 2842
due for the specified taxable year for credits under s. 220.19 2843
or s. 624.5107, because of insufficient tax liability on the 2844
part of the taxpayer, the unused amount may be carried forward 2845
for a period not to exceed 5 years. For purposes of s. 220.19, a 2846
credit carried forward may be used in a subsequent year after 2847
applying the other credits and unused carryovers in the order 2848
provided by s. 220.02(8). 2849
(b)1. If a taxpayer receives a credit for startup costs 2850
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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
pursuant to paragraph (2)(a), and the eligible child care 2851
facility fails to operate for at least 5 years, a pro rata share 2852
of the credit must be repaid, in accordance with the formula: 2853
A = C x (1 - (N/60)) 2854
Where: 2855
a. "A" is the amount, in dollars, of the required 2856
repayment. 2857
b. "C" is the total credi ts taken by the taxpayer for 2858
eligible child care facility startup costs against a tax due 2859
under this section. 2860
c. "N" is the number of months the eligible child care 2861
facility was in operation. 2862
2. A taxpayer who is required to repay a pro rata share of 2863
the credit under this paragraph shall file an amended return 2864
with the department, or such other report as the department 2865
prescribes by rule, and pay such amount within 60 days after the 2866
last day of operation of the eligible child care facility. The 2867
department shall distribute such funds in accordance with the 2868
applicable statutory provision for the tax against which such 2869
credit was taken by that taxpayer. 2870
(4)(a) A taxpayer may claim a credit only for the creation 2871
or operation of, or payments to, an eligibl e child care 2872
facility. 2873
(b) The services of an eligible child care facility for 2874
which a taxpayer claims a credit under paragraph (2)(b) must be 2875
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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
available to all employees employed by the taxpayer, or must be 2876
allocated on a first -come, first-served basis, and must be used 2877
by at least one eligible child. 2878
(c) Two or more taxpayers may jointly establish and 2879
operate an eligible child care facility according to the 2880
provisions of this section. If two or more taxpayers choose to 2881
jointly establish and operate an eligible child care facility, 2882
or cause a not-for-profit taxpayer to establish and operate an 2883
eligible child care facility, the taxpayers must file a joint 2884
application, or the not -for-profit taxpayer may file an 2885
application, pursuant to subsection (5) setti ng forth the 2886
taxpayers' proposal. The participating taxpayers may proportion 2887
the available credits in any manner they choose. In the event 2888
the child care facility does not operate for 5 years, the 2889
repayment required under paragraph (3)(b) must be allocated 2890
among, and apply to, the participating taxpayers in the 2891
proportion that such taxpayers received the credit under this 2892
section. 2893
(d) Child care payments for which a taxpayer claims a 2894
credit under paragraph (2)(c) may not exceed the amount charged 2895
by the eligible child care facility for other children of like 2896
age and ability of persons not employed by the taxpayer. 2897
(5) Beginning October 1, 2024, a taxpayer may submit an 2898
application to the department for the purposes of determining 2899
qualification for a cred it under this section. The department 2900
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must approve the application for the credit before the taxpayer 2901
is authorized to claim the credit on a return. 2902
(a) The application must include: 2903
1.a. For a credit under paragraph (2)(a), a proposal for 2904
establishing an eligible child care facility for use by its 2905
employees, the number of eligible children expected to be 2906
enrolled, and the expected date operations will begin. A credit 2907
may not be claimed on a return until operations have begun. If 2908
the facility has begun to operate, the application must show the 2909
number of eligible children enrolled and the date the operation 2910
began. 2911
b. For a credit under paragraph (2)(b), the total number 2912
of eligible children for whom child care will be provided at the 2913
eligible child care facility and the total number of months the 2914
facility is expected to operate during the taxable year in which 2915
the credit will be earned. 2916
c. For a credit under paragraph (2)(c), the total number 2917
of eligible children for whom child care payments will be pa id 2918
and the estimated total annual amount of such payments during 2919
the taxable year in which the credit will be earned. 2920
2. The taxable year in which the credit is expected to be 2921
earned. A taxpayer may apply for a credit to be used for a prior 2922
taxable year at any time before the date on which the taxpayer 2923
is required to file a return for that year pursuant to s. 2924
220.222. 2925
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3. For a credit under paragraph (2)(a) or paragraph 2926
(2)(b), a statement signed by a person authorized to sign on 2927
behalf of the taxpayer t hat the facility meets the definition of 2928
eligible child care facility and otherwise qualifies for the 2929
credit under this section. Such statement must be attached to 2930
the application. 2931
(b) The department shall approve tax credits on a first -2932
come, first-served basis, and must obtain the division's 2933
approval before approving a tax credit under s. 561.1214. Within 2934
10 days after approving or denying an application, the 2935
Department of Revenue shall provide a copy of its approval or 2936
denial letter to the taxpayer. 2937
(6)(a) A taxpayer may not convey, transfer, or assign an 2938
approved tax credit or a carryforward tax credit to another 2939
entity unless all of the assets of the taxpayer are conveyed, 2940
assigned, or transferred in the same transaction. However, a tax 2941
credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 2942
or s. 624.5107 may be conveyed, transferred, or assigned between 2943
members of an affiliated group of taxpayers if the type of tax 2944
credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214, 2945
or s. 624.5107 remains the same. A taxpayer shall notify the 2946
department of its intent to convey, transfer, or assign a tax 2947
credit to another member within an affiliated group of 2948
corporations as defined in s. 220.03(1)(b). The amount conveyed, 2949
transferred, or assigned is available to another member of the 2950
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affiliated group of corporations upon approval by the 2951
department. The department shall obtain the division's approval 2952
before approving a conveyance, transfer, or assignment of a tax 2953
credit under s. 561.1214. 2954
(b) Within any state fiscal year, a taxpayer may rescind 2955
all or part of a tax credit approved under subsection (5). The 2956
amount rescinded shall become available for that state fiscal 2957
year to another taxpayer approved by the department under this 2958
section. The departmen t must obtain the division's approval 2959
before accepting the rescindment of a tax credit under s. 2960
561.1214. Any amount rescinded under this paragraph must become 2961
available to a taxpayer on a first -come, first-served basis 2962
based on tax credit applications rec eived after the date the 2963
rescindment is accepted by the department. 2964
(c) Within 10 days after approving or denying the 2965
conveyance, transfer, or assignment of a tax credit under 2966
paragraph (a), or the rescindment of a tax credit under 2967
paragraph (b), the dep artment shall provide a copy of its 2968
approval or denial letter to the taxpayer requesting the 2969
conveyance, transfer, assignment, or rescindment. 2970
(7)(a) The department may adopt rules to administer this 2971
section, including rules for the approval or disapprov al of 2972
proposals submitted by taxpayers and rules to provide for 2973
cooperative arrangements between for -profit and not-for-profit 2974
taxpayers. 2975
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(b) The department's decision to approve or disapprove a 2976
proposal must be in writing, and, if the proposal is approv ed, 2977
the decision must state the maximum credit authorized for the 2978
taxpayer. 2979
(c) In addition to its existing audit and investigation 2980
authority, the department may perform any additional financial 2981
and technical audits and investigations, including examining the 2982
accounts, books, or records of the tax credit applicant, which 2983
are necessary to verify the costs included in a credit 2984
application and to ensure compliance with this section. 2985
(d) It is grounds for forfeiture of previously claimed and 2986
received tax credits if the department determines that a 2987
taxpayer received tax credits pursuant to this section to which 2988
the taxpayer was not entitled. 2989
Section 45. Subsection (2) and paragraphs (a) and (b) of 2990
subsection (5) of section 402.62, Florida Statutes, are amended 2991
to read: 2992
402.62 Strong Families Tax Credit. — 2993
(2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY. — 2994
(a) The Department of Children and Families shall 2995
designate as an eligible charitable organiz ation an organization 2996
that meets all of the following requirements: 2997
1. Is exempt from federal income taxation under s. 2998
501(c)(3) of the Internal Revenue Code. 2999
2. Is a Florida entity formed under chapter 605, chapter 3000
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607, or chapter 617 and whose princi pal office is located in 3001
this state. 3002
3. Provides direct services for at -risk families that do 3003
not have an open dependency case. 3004
4. Provides services to: 3005
a. Prevent child abuse, neglect, abandonment, or 3006
exploitation; 3007
b. Assist fathers in learning an d improving parenting 3008
skills or to engage absent fathers in being more engaged in 3009
their children's lives; 3010
c. Provide books to the homes of children eligible for a 3011
federal free or reduced -price meals program or those testing 3012
below grade level in kindergar ten through grade 5; 3013
d. Assist families with children who have a chronic 3014
illness or a physical, intellectual, developmental, or emotional 3015
disability; or 3016
d.e. Provide workforce development services to families of 3017
children eligible for a federal free or reduced-price meals 3018
program. 3019
5.4. Provides to the Department of Children and Families 3020
accurate information, including, at a minimum, a description of 3021
the services provided by the organization which are eligible for 3022
funding under this section; the total n umber of individuals 3023
served through those services during the last calendar year and 3024
the number served during the last calendar year using funding 3025
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under this section; basic financial information regarding the 3026
organization and services eligible for funding under this 3027
section; outcomes for such services; and contact information for 3028
the organization. 3029
6.5. Annually submits a statement, signed under penalty of 3030
perjury by a current officer of the organization, that the 3031
organization meets all criteria to qualify as an eligible 3032
charitable organization, has fulfilled responsibilities under 3033
this section for the previous fiscal year if the organization 3034
received any funding through this credit during the previous 3035
year, and intends to fulfill its responsibilities durin g the 3036
upcoming year. 3037
7.6. Provides any documentation requested by the 3038
Department of Children and Families to verify eligibility as an 3039
eligible charitable organization or compliance with this 3040
section. 3041
(b) The Department of Children and Families may not 3042
designate as an eligible charitable organization an organization 3043
that: 3044
1. Provides abortions or pays for or provides coverage for 3045
abortions; or 3046
2. Has received more than 50 percent of its total annual 3047
revenue, not including revenue received pursuant to a contract 3048
under s. 409.1464, from a federal, state, or local governmental 3049
agency the Department of Children and Families , either directly 3050
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or via a contractor of such an agency the department, in the 3051
prior fiscal year. 3052
(5) STRONG FAMILIES TAX CREDITS; A PPLICATIONS, TRANSFERS, 3053
AND LIMITATIONS.— 3054
(a) Beginning in fiscal year 2024-2025 2023-2024, the tax 3055
credit cap amount is $40 $20 million in each state fiscal year. 3056
(b) Beginning October 1, 2021, A taxpayer may submit an 3057
application to the Department of Revenue for a tax credit or 3058
credits to be taken under one or more of s. 211.0253, s. 3059
212.1834, s. 220.1877, s. 561.1213, or s. 624.51057 , beginning 3060
at 9 a.m. on the first day of the calendar year that is not a 3061
Saturday, Sunday, or legal holiday . 3062
1. The taxpayer shall specify in the application each tax 3063
for which the taxpayer requests a credit and the applicable 3064
taxable year for a credit under s. 220.1877 or s. 624.51057 or 3065
the applicable state fiscal year for a credit unde r s. 211.0253, 3066
s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a 3067
taxpayer may apply for a credit to be used for a prior taxable 3068
year before the date the taxpayer is required to file a return 3069
for that year pursuant to s. 220.222. For purposes of s . 3070
624.51057, a taxpayer may apply for a credit to be used for a 3071
prior taxable year before the date the taxpayer is required to 3072
file a return for that prior taxable year pursuant to ss. 3073
624.509 and 624.5092. The application must specify the eligible 3074
charitable organization to which the proposed contribution will 3075
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be made. The Department of Revenue shall approve tax credits on 3076
a first-come, first-served basis and must obtain the division's 3077
approval before approving a tax credit under s. 561.1213. 3078
2. Within 10 days after approving or denying an 3079
application, the Department of Revenue shall provide a copy of 3080
its approval or denial letter to the eligible charitable 3081
organization specified by the taxpayer in the application. 3082
Section 46. For the $20 million in a dditional credit under 3083
s. 402.62, Florida Statutes, available for fiscal year 2024 -2025 3084
pursuant to changes made by this act, a taxpayer may submit an 3085
application to the Department of Revenue beginning at 9 a.m. on 3086
July 1, 2024. 3087
Section 47. Subsection (1) of section 413.4021, Florida 3088
Statutes, is amended to read: 3089
413.4021 Program participant selection; tax collection 3090
enforcement diversion program. —The Department of Revenue, in 3091
coordination with the Florida Association of Centers for 3092
Independent Living and the Florida Prosecuting Attorneys 3093
Association, shall select judicial circuits in which to operate 3094
the program. The association and the state attorneys' offices 3095
shall develop and implement a tax collection enforcement 3096
diversion program, which shall col lect revenue due from persons 3097
who have not remitted their collected sales tax. The criteria 3098
for referral to the tax collection enforcement diversion program 3099
shall be determined cooperatively between the state attorneys' 3100
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offices and the Department of Revenu e. 3101
(1) Notwithstanding s. 212.20, 100 75 percent of the 3102
revenues collected from the tax collection enforcement diversion 3103
program shall be deposited into the special reserve account of 3104
the Florida Association of Centers for Independent Living, to be 3105
used to administer the James Patrick Memorial Work Incentive 3106
Personal Attendant Services and Employment Assistance Program 3107
and to contract with the state attorneys participating in the 3108
tax collection enforcement diversion program in an amount of not 3109
more than $75,000 for each state attorney. 3110
Section 48. Present paragraph (b) of subsection (1) of 3111
section 561.121, Florida Statutes, is redesignated as paragraph 3112
(c), and a new paragraph (b) is added to that subsection, to 3113
read: 3114
561.121 Deposit of revenue. — 3115
(1) All state funds collected pursuant to ss. 563.05, 3116
564.06, 565.02(9), and 565.12 shall be paid into the State 3117
Treasury and disbursed in the following manner: 3118
(b)1. After the distribution in paragraph (a), from the 3119
remainder of the funds collected pursuant to ss. 563.05, 564.06, 3120
565.02(9), and 565.12, 13 percent of monthly collections shall 3121
be paid in the following shares: 3122
a. One-third to the University of Miami Sylvester 3123
Comprehensive Cancer Center; 3124
b. One-sixth to the Brain Tumor Immunotherapy Program at 3125
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the University of Florida Health Shands Cancer Center; 3126
c. One-sixth to the Norman Fixel Institute for 3127
Neurological Diseases at the University of Florida; and 3128
d. One-third to the Mayo Clinic Comprehensive Cancer 3129
Center in Jacksonville. 3130
2. The distributions in subparagraph 1. may not exceed $30 3131
million per fiscal year. 3132
3. These funds are appropriated monthly, to be used for 3133
lawful purposes, including constructing, furnishing, equipping, 3134
financing, operating, and maintaining cancer research and 3135
clinical and related facilities, and furnishing, equipping, 3136
operating, and maintaining other properties owned or leased by 3137
the University of Miami Sylvester Comprehensive Cancer Center, 3138
the University of Florida Health Shands Cancer Center, and the 3139
Mayo Clinic Comprehensive Cancer Center in Jacksonville; and 3140
constructing, furnishing, equipping, financing, operating, and 3141
maintaining neurological disease research and clinical and 3142
related facilities, and furnishing, equipping, operating, and 3143
maintaining other properties, owned or leased by the Norman 3144
Fixel Institute for Neurological Diseases at the University of 3145
Florida. Moneys distributed pursuant to this paragraph may not 3146
be used to secure bonds or other forms of indebtedness nor be 3147
pledged for debt serv ice. This paragraph is repealed June 30, 3148
2054. 3149
Section 49. Section 561.1214, Florida Statutes, is created 3150
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to read: 3151
561.1214 Child care tax credits. —Beginning January 1, 3152
2024, there is allowed a credit pursuant to s. 402.261 against 3153
any tax due under s. 563.05, s. 564.06, or s. 565.12, except 3154
excise taxes imposed on wine produced by manufacturers in this 3155
state from products grown in this state. However, a credit 3156
allowed under this section may not exceed 90 percent of the tax 3157
due on the return on which the credit is taken. For purposes of 3158
the distributions of tax revenue under ss. 561.121 and 3159
564.06(10), the division shall disregard any tax credits allowed 3160
under this section to ensure that any reduction in tax revenue 3161
received which is attributable to th e tax credits results only 3162
in a reduction in distributions to the General Revenue Fund. The 3163
provisions of s. 402.261 apply to the credit authorized by this 3164
section. 3165
Section 50. Notwithstanding the expiration date in section 3166
41 of chapter 2023-157, Laws of Florida, section 571.26, Florida 3167
Statutes, is reenacted to read: 3168
571.26 Florida Agricultural Promotional Campaign Trust 3169
Fund.—There is hereby created the Florida Agricultural 3170
Promotional Campaign Trust Fund within the Department of 3171
Agriculture and Consumer Services to receive all moneys related 3172
to the Florida Agricultural Promotional Campaign. Moneys 3173
deposited in the trust fund shall be appropriated for the sole 3174
purpose of implementing the Florida Agricultural Promotional 3175
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Campaign, except for money de posited in the trust fund pursuant 3176
to s. 212.20(6)(d)6.h., which shall be held separately and used 3177
solely for the purposes identified in s. 571.265. 3178
Section 51. Section 41 of chapter 2023 -157, Laws of 3179
Florida, is repealed. 3180
Section 52. Subsection (5 ) of section 571.265, Florida 3181
Statutes, is amended to read: 3182
571.265 Promotion of Florida thoroughbred breeding and of 3183
thoroughbred racing at Florida thoroughbred tracks; distribution 3184
of funds.— 3185
(5) This section is repealed July 1, 2025, unless reviewed 3186
and saved from repeal by the Legislature. 3187
Section 53. Subsection (7) of section 624.509, Florida 3188
Statutes, is amended to read: 3189
624.509 Premium tax; rate and computation. — 3190
(7) Credits and deductions against the tax imposed by this 3191
section shall be taken in the following order: deductions for 3192
assessments made pursuant to s. 440.51; credits for taxes paid 3193
under ss. 175.101 and 185.08; credits for income taxes paid 3194
under chapter 220 and the credit allowed under subsection (5), 3195
as these credits are limi ted by subsection (6); the credit 3196
allowed under s. 624.51057; the credit allowed under s. 3197
624.51058; the credit allowed under s. 624.5107; all other 3198
available credits and deductions. 3199
Section 54. Section 624.5107, Florida Statutes, is amended 3200
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to read: 3201
624.5107 Child care tax credits. — 3202
(1) For taxable years beginning on or after January 1, 3203
2024, there is allowed a credit pursuant to s. 402.261 against 3204
any tax due for a taxable year under s. 624.509(1) after 3205
deducting from such tax deductions for asses sments made pursuant 3206
to s. 440.51; credits for taxes paid under ss. 175.101 and 3207
185.08; credits for income taxes paid under chapter 220; and the 3208
credit allowed under s. 624.509(5), as such credit is limited by 3209
s. 624.509(6). An insurer claiming a credit ag ainst premium tax 3210
liability under this section is not required to pay any 3211
additional retaliatory tax levied under s. 624.5091 as a result 3212
of claiming such credit. Section 624.5091 does not limit such 3213
credit in any manner. If the credit granted under this s ection 3214
is not fully used in any one year because of insufficient tax 3215
liability on the part of the insurer, the unused amount may be 3216
carried forward for a period not to exceed 5 years. The 3217
carryover credit may be used in a subsequent year when the tax 3218
imposed by s. 624.509 or s. 624.510 for that year exceeds the 3219
credit for which the insurer is eligible in that year under this 3220
section. 3221
(2) For purposes of determining whether a penalty under s. 3222
624.5092 will be imposed, an insurer, after earning a credit 3223
under s. 624.5107 for a taxable year, may reduce any installment 3224
payment for such taxable year of 27 percent of the amount of the 3225
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net tax due as reported on the return for the preceding year 3226
under s. 624.5092(2)(b) by the amount of the credit. If an 3227
insurer receives a credit for child care facility startup costs, 3228
and the facility fails to operate for at least 5 years, a pro 3229
rata share of the credit must be repaid, in accordance with the 3230
formula: A = C x (1 - (N/60)), where: 3231
(a) "A" is the amount in dollars o f the required 3232
repayment. 3233
(b) "C" is the total credits taken by the insurer for 3234
child care facility startup costs. 3235
(c) "N" is the number of months the facility was in 3236
operation. 3237
3238
This repayment requirement is inapplicable if the insurer goes 3239
out of business or can demonstrate to the department that its 3240
employees no longer want to have a child care facility. 3241
(3) The provisions of s. 402.261 apply to the credit 3242
authorized by this section. 3243
Section 55. The amendments made by this act to ss. 220.19, 3244
624.509, and 624.5107, Florida Statutes, and ss. 211.0254, 3245
212.1835, 402.261, and 561.1214, Florida Statutes, as created by 3246
this act, apply retroactively to January 1, 2024. 3247
Section 56. Section 624.5108, Florida Statutes, is created 3248
to read: 3249
624.5108 Property insurance discount to policyholders; 3250
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insurance premium deduction; insurer credit for deductions. — 3251
(1) An insurer must deduct the following amounts from the 3252
total charged for the following policies: 3253
(a) For a policy providing residenti al coverage on a 3254
dwelling, an amount equal to 1.75 percent of the premium, as 3255
defined in s. 627.403. 3256
(b) For a policy providing residential coverage on a 3257
dwelling, the amount charged for the State Fire Marshal 3258
regulatory assessment under s. 624.515. 3259
(c) For a policy, contract, or endorsement providing 3260
personal or commercial lines coverage for the peril of flood or 3261
excess coverage for the peril of flood on any structure or the 3262
contents of personal property contained therein, an amount equal 3263
to 1.75 percent of the premium, as defined in s. 627.403. As 3264
used in this paragraph, the term "flood" has the same meaning as 3265
provided in s. 627.715(1)(b). 3266
3267
For the purposes of this section, residential coverage excludes 3268
tenant coverage. 3269
(2) The deductions under this section apply to policies 3270
that provide coverage for a 12 -month period with an effective 3271
date between October 1, 2024, and September 30, 2025. The 3272
deductions amount must be separately stated on the policy 3273
declarations page. 3274
(3) When reporting policy prem iums for purposes of 3275
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computing taxes levied under s. 624.509, an insurer must report 3276
the full policy premium value before applying deductions under 3277
this section. The deductions provided to policyholders in 3278
subsection (1) do not reduce the direct written pr emium of the 3279
insurer for any purposes. 3280
(4) For the taxable years beginning on January 1, 2024, 3281
and January 1, 2025, there is allowed a credit of 100 percent of 3282
the amount of deductions provided to policyholders pursuant to 3283
subsection (1) against any tax due under s. 624.509(1) after all 3284
other credits and deductions have been taken in the order 3285
provided in s. 624.509(7). 3286
(5) An insurer claiming a credit against premium tax 3287
liability under this section is not required to pay any 3288
additional retaliatory tax levied under s. 624.5091 as a result 3289
of claiming such credit. Section 624.5091 does not limit the 3290
credit available to insurers in any manner. 3291
(6) If the credit provided for under subsection (4) is not 3292
fully used in any one taxable year because of insufficient tax 3293
liability, the Department of Revenue must refund the unused 3294
amount of credit out of the General Revenue Fund to the insurer. 3295
(7) In the event that an insurer refunds some or all of a 3296
policy that received a deduct ion pursuant to subsection (1), for 3297
which the insurer has received a credit under subsection (4) or 3298
a refund under subsection (6), the insurer must repay to the 3299
Department of Revenue for deposit into the General Revenue fund 3300
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that portion of the credit or r efund received by the insurer 3301
that equals the deduction under subsection (1) on the portion of 3302
the policy that was refunded. 3303
(8) Every insurer required to provide a premium deduction 3304
under this section must include all of the following information 3305
with its quarterly and annual statements under s. 624.424: 3306
(a) The number of policies that received a deduction under 3307
this section during the period covered by the statement. 3308
(b) The total amount of deductions provided by the insurer 3309
during the period covere d by the statement. 3310
(c) The total premium related to insurance policies 3311
providing residential coverage on a dwelling. 3312
(d) The total premium related to policies, contracts, or 3313
endorsements providing personal or commercial lines coverage for 3314
the peril of flood or excess coverage for the peril of flood on 3315
any structure or the contents of personal property contained 3316
therein. 3317
(9) The office must include the same information required 3318
under subsection (8) in the reports required under s. 624.315. 3319
(10) In addition to its existing audit and investigation 3320
authority, the Department of Revenue may perform any additional 3321
financial and technical audits and investigations, including 3322
examining the accounts, books, and records of an insurer 3323
claiming a credit under su bsection (4), which are necessary to 3324
verify the information included in the tax return and to ensure 3325
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compliance with this section. The office shall provide technical 3326
assistance when requested by the Department of Revenue on any 3327
technical audits or examinat ions performed pursuant to this 3328
section. 3329
(11) In addition to its existing examination authority and 3330
duties under s. 624.316, the office shall examine the 3331
information required to be reported under subsection (8) and 3332
shall take corrective measures as provi ded in ss. 624.310(5) and 3333
624.4211 for any insurer not in compliance with this section. 3334
(12) The Department of Revenue and the office are 3335
authorized, and all conditions are deemed met, to adopt 3336
emergency rules pursuant to s. 120.54(4) to implement the 3337
provisions of this section. Notwithstanding any other provision 3338
of law, emergency rules adopted pursuant to this subsection are 3339
effective for 6 months after adoption and may be renewed during 3340
the pendency of procedures to adopt permanent rules addressing 3341
the subject of the emergency rules. 3342
(13) This section is repealed December 31, 2030. 3343
Section 57. Disaster preparedness supplies; sales tax 3344
holiday.— 3345
(1) The tax levied under chapter 212, Florida Statutes, 3346
may not be collected during the period from June 1, 2024, 3347
through June 14, 2024, or during the period from August 24, 3348
2024, through September 6, 2024, on the sale of: 3349
(a) A portable self -powered light source with a sales 3350
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price of $40 or less. 3351
(b) A portable self-powered radio, two-way radio, or 3352
weather-band radio with a sales price of $50 or less. 3353
(c) A tarpaulin or other flexible waterproof sheeting with 3354
a sales price of $100 or less. 3355
(d) An item normally sold as, or generally advertised as, 3356
a ground anchor system or tie -down kit with a sales price of 3357
$100 or less. 3358
(e) A gas or diesel fuel tank with a sales price of $50 or 3359
less. 3360
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6-3361
volt, or 9-volt batteries, excluding automobile and boat 3362
batteries, with a sales price of $50 or less. 3363
(g) A nonelectric food storage cooler with a sales price 3364
of $60 or less. 3365
(h) A portable generator used to provide light or 3366
communications or preserve food in the event of a power outage 3367
with a sales price of $3,00 0 or less. 3368
(i) Reusable ice with a sales price of $20 or less. 3369
(j) A portable power bank with a sales price of $60 or 3370
less. 3371
(k) A smoke detector or smoke alarm with a sales price of 3372
$70 or less. 3373
(l) A fire extinguisher with a sales price of $70 or less. 3374
(m) A carbon monoxide detector with a sales price of $70 3375
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or less. 3376
(n) The following supplies necessary for the evacuation of 3377
household pets purchased for noncommercial use: 3378
1. Bags of dry dog food or cat food weighing 50 or fewer 3379
pounds with a sales price of $100 or less per bag. 3380
2. Cans or pouches of wet dog food or cat food with a 3381
sales price of $10 or less per can or pouch or the equivalent if 3382
sold in a box or case. 3383
3. Over-the-counter pet medications with a sales price of 3384
$100 or less per item. 3385
4. Portable kennels or pet carriers with a sales price of 3386
$100 or less per item. 3387
5. Manual can openers with a sales price of $15 or less 3388
per item. 3389
6. Leashes, collars, and muzzles with a sales price of $20 3390
or less per item. 3391
7. Collapsible or travel-sized food bowls or water bowls 3392
with a sales price of $15 or less per item. 3393
8. Cat litter weighing 25 or fewer pounds with a sales 3394
price of $25 or less per item. 3395
9. Cat litter pans with a sales price of $15 or less per 3396
item. 3397
10. Pet waste disposal bags with a sales price of $15 or 3398
less per package. 3399
11. Pet pads with a sales price of $20 or less per box or 3400
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package. 3401
12. Hamster or rabbit substrate with a sales price of $15 3402
or less per package. 3403
13. Pet beds with a sales price of $40 or les s per item. 3404
(2) The tax exemptions provided in this section do not 3405
apply to sales within a theme park or entertainment complex as 3406
defined in s. 509.013(9), Florida Statutes, within a public 3407
lodging establishment as defined in s. 509.013(4), Florida 3408
Statutes, or within an airport as defined in s. 330.27(2), 3409
Florida Statutes. 3410
(3) The Department of Revenue is authorized, and all 3411
conditions are deemed met, to adopt emergency rules pursuant to 3412
s. 120.54(4), Florida Statutes, for the purpose of implementing 3413
this section. 3414
(4) This section shall take effect upon this act becoming 3415
a law. 3416
Section 58. Freedom Month; sales tax holiday. — 3417
(1) The taxes levied under chapter 212, Florida Statutes, 3418
may not be collected on purchases made during the period from 3419
July 1, 2024, through July 31, 2024, on: 3420
(a) The sale by way of admissions, as defined in s. 3421
212.02(1), Florida Statutes, for: 3422
1. A live music event scheduled to be held on any date or 3423
dates from July 1, 2024, through December 31, 2024; 3424
2. A live sporting event scheduled to be held on any date 3425
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or dates from July 1, 2024, through December 31, 2024; 3426
3. A movie to be shown in a movie theater on any date or 3427
dates from July 1, 2024, through De cember 31, 2024; 3428
4. Entry to a museum, including any annual passes; 3429
5. Entry to a state park, including any annual passes; 3430
6. Entry to a ballet, play, or musical theatre performance 3431
scheduled to be held on any date or dates from July 1, 2024, 3432
through December 31, 2024; 3433
7. Season tickets for ballets, plays, music events, or 3434
musical theatre performances; 3435
8. Entry to a fair, festival, or cultural event scheduled 3436
to be held on any date or dates from July 1, 2024, through 3437
December 31, 2024; or 3438
9. Use of or access to private and membership clubs 3439
providing physical fitness facilities from July 1, 2024, through 3440
December 31, 2024. 3441
(b) The retail sale of boating and water activity 3442
supplies, camping supplies, fishing supplies, general outdoor 3443
supplies, residential pool supplies, and electric scooters. As 3444
used in this section, the term: 3445
1. "Boating and water activity supplies" means life 3446
jackets and coolers with a sales price of $75 or less; 3447
recreational pool tubes, pool floats, inflatable chairs, and 3448
pool toys with a sales price of $35 or less; safety flares with 3449
a sales price of $50 or less; water skis, wakeboards, 3450
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kneeboards, and recreational inflatable water tubes or floats 3451
capable of being towed with a sales price of $150 or less; 3452
paddleboards and sur fboards with a sales price of $300 or less; 3453
canoes and kayaks with a sales price of $500 or less; paddles 3454
and oars with a sales price of $75 or less; and snorkels, 3455
goggles, and swimming masks with a sales price of $25 or less. 3456
2. "Camping supplies" means tents with a sales price of 3457
$200 or less; sleeping bags, portable hammocks, camping stoves, 3458
and collapsible camping chairs with a sales price of $50 or 3459
less; and camping lanterns and flashlights with a sales price of 3460
$30 or less. 3461
3. "Electric scooter" m eans a vehicle having two or fewer 3462
wheels, with or without a seat or saddle for the use of the 3463
rider, which is equipped to be propelled by an electric motor 3464
and which weighs less than 75 pounds, is less than 2 feet wide, 3465
and is designed for a maximum speed of less than 35 miles per 3466
hour, with a sales price of $500 or less. 3467
4. "Fishing supplies" means rods and reels with a sales 3468
price of $75 or less if sold individually, or $150 or less if 3469
sold as a set; tackle boxes or bags with a sales price of $30 or 3470
less; and bait or fishing tackle with a sales price of $5 or 3471
less if sold individually, or $10 or less if multiple items are 3472
sold together. The term does not include supplies used for 3473
commercial fishing purposes. 3474
5. "General outdoor supplies" means sunscre en, sunblock, 3475
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or insect repellant with a sales price of $15 or less; 3476
sunglasses with a sales price of $100 or less; binoculars with a 3477
sales prices of $200 or less; water bottles with a sales price 3478
of $30 or less; hydration packs with a sales price of $50 o r 3479
less; outdoor gas or charcoal grills with a sales price of $250 3480
or less; bicycle helmets with a sales price of $50 or less; and 3481
bicycles with a sales price of $500 or less. 3482
6. "Residential pool supplies" means individual 3483
residential pool and spa replac ement parts, nets, filters, 3484
lights, and covers with a sales price of $100 or less; and 3485
residential pool and spa chemicals purchased by an individual 3486
with a sales price of $150 or less. 3487
(2) The tax exemptions provided in this section do not 3488
apply to sales within a theme park or entertainment complex as 3489
defined in s. 509.013(9), Florida Statutes, within a public 3490
lodging establishment as defined in s. 509.013(4), Florida 3491
Statutes, or within an airport as defined in s. 330.27(2), 3492
Florida Statutes. 3493
(3) If a purchaser of an admission purchases the admission 3494
exempt from tax pursuant to this section and subsequently 3495
resells the admission, the purchaser must collect tax on the 3496
full sales price of the resold admission. 3497
(4) The Department of Revenue is authorized , and all 3498
conditions are deemed met, to adopt emergency rules pursuant to 3499
s. 120.54(4), Florida Statutes, for the purpose of implementing 3500
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this section. 3501
(5) This section shall take effect upon this act becoming 3502
a law. 3503
Section 59. Clothing, wallets, an d bags; school supplies; 3504
learning aids and jigsaw puzzles; personal computers and 3505
personal computer-related accessories; sales tax holiday. — 3506
(1) The tax levied under chapter 212, Florida Statutes, 3507
may not be collected during the period from July 29, 2024 , 3508
through August 11, 2024, on the retail sale of: 3509
(a) Clothing, wallets, or bags, including handbags, 3510
backpacks, fanny packs, and diaper bags, but excluding 3511
briefcases, suitcases, and other garment bags, having a sales 3512
price of $100 or less per item. As used in this paragraph, the 3513
term "clothing" means: 3514
1. Any article of wearing apparel intended to be worn on 3515
or about the human body, excluding watches, watchbands, jewelry, 3516
umbrellas, and handkerchiefs; and 3517
2. All footwear, excluding skis, swim fins, roller blades, 3518
and skates. 3519
(b) School supplies having a sales price of $50 or less 3520
per item. As used in this paragraph, the term "school supplies" 3521
means pens, pencils, erasers, crayons, notebooks, notebook 3522
filler paper, legal pads, binders, lunch boxes, construction 3523
paper, markers, folders, poster board, composition books, poster 3524
paper, scissors, cellophane tape, glue or paste, rulers, 3525
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computer disks, staplers and staples used to secure paper 3526
products, protractors, and compasses. 3527
(c) Learning aids and jigsaw puzzles having a sales price 3528
of $30 or less. As used in this paragraph, the term "learning 3529
aids" means flashcards or other learning cards, matching or 3530
other memory games, puzzle books and search -and-find books, 3531
interactive or electronic books and toys intended to teach 3532
reading or math skills, and stacking or nesting blocks or sets. 3533
(d) Personal computers or personal computer -related 3534
accessories purchased for noncommercial home or personal use 3535
having a sales price of $1,500 or less. As used in this 3536
paragraph, the term: 3537
1. "Personal computers" includes electronic book readers, 3538
calculators, laptops, desktops, handhelds, tablets, or tower 3539
computers. The term does not include cellular telephones, video 3540
game consoles, digital media receivers, or devices that are not 3541
primarily designed to process data. 3542
2. "Personal computer -related accessories" includes 3543
keyboards, mice, personal digital assistants, monitors, other 3544
peripheral devices, modems, routers, and nonre creational 3545
software, regardless of whether the accessories are used in 3546
association with a personal computer base unit. The term does 3547
not include furniture or systems, devices, software, monitors 3548
with a television tuner, or peripherals that are designed or 3549
intended primarily for recreational use. 3550
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(2) The tax exemptions provided in this section do not 3551
apply to sales within a theme park or entertainment complex as 3552
defined in s. 509.013(9), Florida Statutes, within a public 3553
lodging establishment as defined in s. 509.013(4), Florida 3554
Statutes, or within an airport as defined in s. 330.27(2), 3555
Florida Statutes. 3556
(3) The tax exemptions provided in this section apply at 3557
the option of the dealer if less than 5 percent of the dealer's 3558
gross sales of tangible personal property in the prior calendar 3559
year consisted of items that would be exempt under this section. 3560
If a qualifying dealer chooses not to participate in the tax 3561
holiday, by July 15, 2024, the dealer must notify the Department 3562
of Revenue in writing of its elec tion to collect sales tax 3563
during the holiday and must post a copy of that notice in a 3564
conspicuous location at its place of business. 3565
(4) The Department of Revenue is authorized, and all 3566
conditions are deemed met, to adopt emergency rules pursuant to 3567
s. 120.54(4), Florida Statutes, for the purpose of implementing 3568
this section. 3569
(5) This section shall take effect upon this act becoming 3570
a law. 3571
Section 60. Tools commonly used by skilled trade workers; 3572
Tool Time sales tax holiday. — 3573
(1) The tax levied un der chapter 212, Florida Statutes, 3574
may not be collected during the period from September 1, 2024, 3575
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through September 7, 2024, on the retail sale of: 3576
(a) Hand tools with a sales price of $50 or less per item. 3577
(b) Power tools with a sales price of $300 or less per 3578
item. 3579
(c) Power tool batteries with a sales price of $150 or 3580
less per item. 3581
(d) Work gloves with a sales price of $25 or less per 3582
pair. 3583
(e) Safety glasses with a sales price of $50 or less per 3584
pair, or the equivalent if sold in sets of more than one pair. 3585
(f) Protective coveralls with a sales price of $50 or less 3586
per item. 3587
(g) Work boots with a sales price of $175 or less per 3588
pair. 3589
(h) Tool belts with a sales price of $100 or less per 3590
item. 3591
(i) Duffle bags or tote bags with a sales price of $50 or 3592
less per item. 3593
(j) Tool boxes with a sales price of $75 or less per item. 3594
(k) Tool boxes for vehicles with a sales price of $300 or 3595
less per item. 3596
(l) Industry textbooks and code books with a sales price 3597
of $125 or less per item. 3598
(m) Electrical voltage and testing equipment with a sales 3599
price of $100 or less per item. 3600
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(n) LED flashlights with a sales price of $50 or less per 3601
item. 3602
(o) Shop lights with a sales price of $100 or less per 3603
item. 3604
(p) Handheld pipe cutters, drain opening tools, and 3605
plumbing inspection equipment with a sales price of $150 or less 3606
per item. 3607
(q) Shovels with a sales price of $50 or less. 3608
(r) Rakes with a sales price of $50 or less. 3609
(s) Hard hats and other head protection with a sales price 3610
of $100 or less. 3611
(t) Hearing protection items with a sales price of $75 or 3612
less. 3613
(u) Ladders with a sales price of $250 or less. 3614
(v) Fuel cans with a sales price of $50 or less. 3615
(w) High visibility safety vests with a sales price of $30 3616
or less. 3617
(2) The tax exemptions provided in this section do not 3618
apply to sales within a theme park or entertainment complex as 3619
defined in s. 509.013(9), Florida Statutes, within a public 3620
lodging establishment as defined in s. 509.013(4), Florida 3621
Statutes, or within an airport as defined in s. 330.27(2), 3622
Florida Statutes. 3623
(3) The Department of Revenue is authorized, and all 3624
conditions are deemed met, to adopt emergency rules pursuant to 3625
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s. 120.54(4), Florida Statutes, for the purpose of implementing 3626
this section. 3627
Section 61. (1) The Department of Revenue is authorized, 3628
and all conditions are deemed met, to adopt emergency rules 3629
pursuant to s. 120.54(4), Florida Statutes, to implement the 3630
amendments made by this act to ss. 206.9931, 212.05, 212.054, 3631
213.21, 213.67, 220.03, 220.19, 220.1915, 624.509, and 624.5107, 3632
Florida Statutes, and the creation by this act of ss. 211.0254, 3633
212.1835, 220.1992, 402.261, and 561.1214, Florida Statutes. 3634
Notwithstanding any other provision of law, emergency rules 3635
adopted pursuant to this subsection are effective for 6 months 3636
after adoption and may be renewed during the pendency of 3637
procedures to adopt permanent rules addressing the subject of 3638
the emergency rules. 3639
(2) This section shall take effect upon this act becoming 3640
a law and expires July 1, 2027. 3641
Section 62. (1) For fiscal year 2024 -2025, the sum of 3642
$200,000 is appropriated from the General Revenue Fund to the 3643
Department of Revenue to offset the reductions in ad v alorem tax 3644
revenue experienced by fiscally constrained counties, as defined 3645
in s. 218.67(1), Florida Statutes, in complying with s. 197.319, 3646
Florida Statutes. 3647
(2) To participate in the distribution of the 3648
appropriation, each affected taxing jurisdiction must apply to 3649
the Department of Revenue by October 1, 2024, and provide 3650
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documentation supporting the taxing jurisdiction's reduction in 3651
ad valorem tax revenue in the form and manner prescribed by the 3652
department. The documentation must include a copy of the notice 3653
required by s. 197.319(5)(b), Florida Statutes, from the tax 3654
collector who reports to the affected taxing jurisdiction of the 3655
reduction in ad valorem taxes the taxing jurisdiction will incur 3656
as a result of the implementation of s. 197.319, Florida 3657
Statutes. 3658
(3) The Department of Revenue is authorized, and all 3659
conditions are deemed met, to adopt emergency rules pursuant to 3660
s. 120.54(4), Florida Statutes, for the purpose of implementing 3661
this section. 3662
(4) This section shall take effect upon becomin g a law and 3663
is repealed June 30, 2026. 3664
Section 63. For the 2024-2025 fiscal year, the sum of 3665
$408,604 in nonrecurring funds is appropriated from the General 3666
Revenue Fund to the Department of Revenue for the purpose of 3667
implementing this act. 3668
Section 64. Except as otherwise provided in this act and 3669
except for this section, which shall take effect upon becoming a 3670
law, this act shall take effect July 1, 2024. 3671