FL
Florida House Bill H0143

Florida 2025 Regular Session

Florida House Bill H0143 Compare Versions

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1010 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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1414 A bill to be entitled 1
1515 An act relating to resilient buildings; creating s. 2
1616 220.197, F.S.; defining the term "resilient building"; 3
1717 specifying that owners of resilient buildings are 4
1818 eligible to receive a specified tax credit; specifying 5
1919 that a resilient building may qualify for su ch tax 6
2020 credit only once; requiring building owners to file a 7
21-specified application with the Department of Business 8
22-and Professional Regulation by a specified date in 9
23-order to claim such tax credit; authorizing the 10
24-department to accept such applications ele ctronically; 11
25-specifying requirements for such applications; 12
26-requiring the department to take certain actions; 13
27-requiring a building owner to attach a specified 14
28-letter to certain tax returns; providing that a 15
29-building owner may file only one application with the 16
30-department; providing exceptions; specifying the 17
31-amounts of the tax credit; authorizing a building 18
32-owner to carry forward the unused amount of a tax 19
33-credit to a subsequent tax year; authorizing the 20
34-transfer of all or part of the tax credits under 21
35-certain conditions; requiring the department to 22
36-rescind eligibility for the tax credit under certain 23
37-circumstances; requiring the Department of Revenue and 24
38-the Department of Business and Professional Regulation 25
21+specified application with the Department of 8
22+Environmental Protection by a specified date in order 9
23+to claim such tax credit; authorizing the department 10
24+to accept such applications electronically; specifying 11
25+requirements for such applications; authorizing the 12
26+department to disclose certain data that meets 13
27+specified requirements; authorizing the department to 14
28+publish certain data; requiring the department to take 15
29+certain actions; requiring a buildin g owner to attach 16
30+a specified letter to certain tax returns; providing 17
31+that a building owner may file only one application 18
32+with the department; providing exceptions; specifying 19
33+the amounts of the tax credit; authorizing a building 20
34+owner to carry forward th e unused amount of a tax 21
35+credit to a subsequent tax year; authorizing the 22
36+transfer of all or part of the tax credits under 23
37+certain conditions; requiring the department to 24
38+rescind eligibility for the tax credit under certain 25
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4747 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51-to adopt rules; creating s. 553.972, F.S.; creati ng 26
52-the Florida Resilient Building Advisory Council 27
53-adjunct to the Department of Business and Professional 28
54-Regulation; providing the purpose of the advisory 29
55-council; requiring the department to post certain 30
56-policies on its website; providing for the duties, 31
57-membership, and meetings of the advisory council; 32
58-requiring the department to provide the advisory 33
59-council with staffing and administrative assistance; 34
60-providing for expiration of the advisory council; 35
61-amending ss. 213.053, 220.02, and 220.13, F.S.; 36
62-conforming provisions to changes made by the act; 37
63-providing an effective date. 38
64- 39
65-Be It Enacted by the Legislature of the State of Florida: 40
66- 41
67- Section 1. Section 220.197, Florida Statutes, is created 42
68-to read: 43
69- 220.197 Resilient building tax credit progra m.— 44
70- (1) As used in this section, the term "resilient building" 45
71-means any of the following: 46
72- (a) A building that has a Leadership in Energy and 47
73-Environmental Design (LEED) certificate of silver, gold, or 48
74-platinum in building design and construction (BD+C ), which 49
75-certificate meets the requirements for the LEED resilience 50
51+circumstances; requiring the Dep artment of Revenue and 26
52+the Department of Environmental Protection to adopt 27
53+rules; creating s. 403.8053, F.S.; creating the 28
54+Florida Resilient Building Advisory Council adjunct to 29
55+the Department of Environmental Protection; providing 30
56+the purpose of the advis ory council; requiring the 31
57+department to post certain policies on its website; 32
58+providing for the duties, membership, and meetings of 33
59+the advisory council; requiring the department to 34
60+provide the advisory council with staffing and 35
61+administrative assistance; providing for future 36
62+repeal; amending ss. 213.053, 220.02, and 220.13, 37
63+F.S.; conforming provisions to changes made by the 38
64+act; providing an effective date. 39
65+ 40
66+Be It Enacted by the Legislature of the State of Florida: 41
67+ 42
68+ Section 1. Section 220.197, F lorida Statutes, is created 43
69+to read: 44
70+ 220.197 Resilient building tax credit program. — 45
71+ (1) As used in this section, the term "resilient building" 46
72+means any of the following: 47
73+ (a) A building that has a Leadership in Energy and 48
74+Environmental Design (LEED) certificate of silver, gold, or 49
75+platinum in building design and construction (BD+C), which 50
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8484 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88-pathway. 51
89- (b) A building that has an LEED certificate of silver, 52
90-gold, or platinum in operations and maintenance (O+M), which 53
91-certificate meets the requirements for the LEED resilience 54
92-pathway. 55
93- (2) For taxable years beginning on or after January 1, 56
94-2026, the owner of a resilient building is eligible to receive a 57
95-credit against the tax imposed by this chapter as specified in 58
96-subsection (3). A resilient building may qualify for the tax 59
97-credit under this section only once. 60
98- (a) To claim a credit under this section, a building owner 61
99-must file an application for a tax credit with the Department of 62
100-Business and Professional Regulation on a form prescribed by the 63
101-Department of Business and Prof essional Regulation no later than 64
102-March 1 of the year immediately following the year of the 65
103-building's LEED certification. The Department of Business and 66
104-Professional Regulation may allow applications to be filed 67
105-electronically. The building owner must ver ify the application 68
106-under oath, under the penalty of perjury, and the application 69
107-must contain all of the following: 70
108- 1. Documentation evidencing the type of LEED certification 71
109-that was granted for the building that is the subject of the 72
110-application. 73
111- 2. The date on which LEED certification was granted. 74
112- 3. A statement by the building owner that, for the purpose 75
88+certificate meets the requirements for the LEED resilience 51
89+pathway. 52
90+ (b) A building that has an LEED certificate of silver, 53
91+gold, or platinum in operations and mai ntenance (O+M), which 54
92+certificate meets the requirements for the LEED resilience 55
93+pathway. 56
94+ (2) For taxable years beginning on or after January 1, 57
95+2026, the owner of a resilient building is eligible to receive a 58
96+credit against the tax imposed by this chapt er as specified in 59
97+subsection (3). A resilient building may qualify for the tax 60
98+credit under this section only once. 61
99+ (a) To claim a credit under this section, a building owner 62
100+must file an application for a tax credit with the Department of 63
101+Environmental Protection on a form prescribed by the Department 64
102+of Environmental Protection no later than March 1 of the year 65
103+immediately following the year of the building's LEED 66
104+certification. The Department of Environmental Protection may 67
105+allow applications to be fi led electronically. The building 68
106+owner must verify the application under oath, under the penalty 69
107+of perjury, and the application must contain all of the 70
108+following: 71
109+ 1. Documentation evidencing the type of LEED certification 72
110+that was granted for the buildi ng that is the subject of the 73
111+application. 74
112+ 2. The date on which LEED certification was granted. 75
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121121 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125-of research, the resilient building's energy use information 76
126-will be reported in every year of the 5 -year credit period to 77
127-the Department of Bus iness and Professional Regulation using the 78
128-ENERGY STAR Portfolio Manager. 79
129- 4. Other information the Department of Business and 80
130-Professional Regulation deems necessary to make a proper review 81
131-and determine eligibility. 82
132- (b) No later than 30 days after a building owner submits a 83
133-completed application for the tax credit, the Department of 84
134-Business and Professional Regulation shall do one of the 85
135-following: 86
136- 1. If the building owner is not eligible for a tax credit, 87
137-notify the building owner in writing of th e reasons the building 88
138-owner is not entitled to a tax credit. 89
139- 2. If the building owner is eligible for a tax credit, 90
140-issue a letter to the building owner which includes the name of 91
141-the taxpayer, the address of the resilient building, the amount 92
142-of the tax credit as specified in subsection (3), and the tax 93
143-years for which the building owner is eligible for the tax 94
144-credit. The building owner must attach the letter from the 95
145-Department of Business and Professional Regulation to the tax 96
146-return on which the c redit is claimed. 97
147- (c) A building owner may file only one application with 98
148-the Department of Business and Professional Regulation for each 99
149-resilient building, except that a building owner may file a 100
125+ 3. A statement by the building owner that, for the purpose 76
126+of research, the resilient building's energy use information 77
127+will be reported in every year of th e 5-year credit period to 78
128+the Department of Environmental Protection using the ENERGY STAR 79
129+Portfolio Manager. The Department of Environmental Protection 80
130+may publish the reported energy use information but may disclose 81
131+such data only in the aggregate or ind ividually without 82
132+identifying information. 83
133+ 4. Other information the Department of Environmental 84
134+Protection deems necessary to make a proper review and determine 85
135+eligibility. 86
136+ (b) No later than 30 days after a building owner submits a 87
137+completed application for the tax credit, the Department of 88
138+Environmental Protection shall do one of the following: 89
139+ 1. If the building owner is not eligible for a tax credit, 90
140+notify the building owner in writing of the reasons the building 91
141+owner is not entitled to a tax credit. 92
142+ 2. If the building owner is eligible for a tax credit, 93
143+issue a letter to the building owner which includes the name of 94
144+the taxpayer, the address of the resilient building, the amount 95
145+of the tax credit as specified in subsection (3), and the tax 96
146+years for which the building owner is eligible for the tax 97
147+credit. The building owner must attach the letter from the 98
148+Department of Environmental Protection to the tax return on 99
149+which the credit is claimed. 100
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158158 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162-subsequent application if the building owner's first app lication 101
163-was denied or withdrawn because of errors or omissions in the 102
164-application and the building owner corrected such errors or 103
165-omissions in the subsequent application. 104
166- (3) If the resilient building that is the subject of an 105
167-application filed under su bsection (2) has: 106
168- (a) A gold or silver BD+C LEED certification that fulfills 107
169-the LEED resilience pathway, the building owner must receive a 108
170-tax credit equal to $0.50 per square foot of the building every 109
171-year for 5 years. 110
172- (b) A platinum BD+C LEED certi fication that fulfills the 111
173-LEED resilience pathway, the building owner must receive a tax 112
174-credit equal to $1 per square foot of the building every year 113
175-for 5 years. 114
176- (c) A gold or silver O+M LEED certification that fulfills 115
177-the LEED resilience pathway, th e building owner must receive a 116
178-tax credit equal to $1 per square foot of the building every 117
179-year for 5 years. 118
180- (d) A platinum O+M LEED certification that fulfills the 119
181-LEED resilience pathway, the building owner must receive a tax 120
182-credit equal to $2 per s quare foot of the building every year 121
183-for 5 years. 122
184- (4)(a) If the credit granted under this section is not 123
185-fully used in any one taxable year because of insufficient tax 124
186-liability on the part of the building owner, or because the 125
162+ (c) A building owner may file only one applicati on with 101
163+the Department of Environmental Protection for each resilient 102
164+building, except that a building owner may file a subsequent 103
165+application if the building owner's first application was denied 104
166+or withdrawn because of errors or omissions in the applicati on 105
167+and the building owner corrected such errors or omissions in the 106
168+subsequent application. 107
169+ (3) If the resilient building that is the subject of an 108
170+application filed under subsection (2) has: 109
171+ (a) A gold or silver BD+C LEED certification that fulfills 110
172+the LEED resilience pathway, the building owner must receive a 111
173+tax credit equal to 50 cents per square foot of the building 112
174+every year for 5 years. 113
175+ (b) A platinum BD+C LEED certification that fulfills the 114
176+LEED resilience pathway, the building owner must r eceive a tax 115
177+credit equal to $1 per square foot of the building every year 116
178+for 5 years. 117
179+ (c) A gold or silver O+M LEED certification that fulfills 118
180+the LEED resilience pathway, the building owner must receive a 119
181+tax credit equal to $1 per square foot of the building every 120
182+year for 5 years. 121
183+ (d) A platinum O+M LEED certification that fulfills the 122
184+LEED resilience pathway, the building owner must receive a tax 123
185+credit equal to $2 per square foot of the building every year 124
186+for 5 years. 125
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195195 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199-building owner is not sub ject to tax under this chapter, the 126
200-unused amount may be carried forward for a period not to exceed 127
201-5 taxable years or may be transferred in accordance with 128
202-paragraph (b). The carryover or transferred credit may be used 129
203-in the year approved or any of the 5 subsequent taxable years 130
204-when the tax imposed by this chapter for that taxable year 131
205-exceeds the credit for which the building owner or transferee 132
206-under paragraph (b) is eligible in that taxable year under this 133
207-subsection and after applying the other credi ts and unused 134
208-carryovers in the order provided by s. 220.02(8). 135
209- (b)1. The credit under this section may be transferred, in 136
210-whole or in part: 137
211- a. By written agreement to a taxpayer subject to the tax 138
212-under this chapter; and 139
213- b. At any time after receipt of the letter of eligibility 140
214-specified in subparagraph (2)(b)2., or during the 5 taxable 141
215-years following the taxable year the credit was originally 142
216-earned by the building owner. 143
217- 2. The written agreement required for transfer under this 144
218-paragraph must: 145
219- a. Be filed jointly by the building owner and the 146
220-transferee with the department within 30 days after the 147
221-transfer, in accordance with rules adopted by the department; 148
222-and 149
223- b. Contain all of the following information: the name, 150
199+ (4)(a) If the credit gra nted under this section is not 126
200+fully used in any one taxable year because of insufficient tax 127
201+liability on the part of the building owner, or because the 128
202+building owner is not subject to tax under this chapter, the 129
203+unused amount may be carried forward for a period not to exceed 130
204+5 taxable years or may be transferred in accordance with 131
205+paragraph (b). The carryover or transferred credit may be used 132
206+in the year approved or any of the 5 subsequent taxable years 133
207+when the tax imposed by this chapter for that taxab le year 134
208+exceeds the credit for which the building owner or transferee 135
209+under paragraph (b) is eligible in that taxable year under this 136
210+subsection and after applying the other credits and unused 137
211+carryovers in the order provided by s. 220.02(8). 138
212+ (b)1. The credit under this section may be transferred, in 139
213+whole or in part: 140
214+ a. By written agreement to a taxpayer subject to the tax 141
215+under this chapter; and 142
216+ b. At any time after receipt of the letter of eligibility 143
217+specified in subparagraph (2)(b)2., or during t he 5 taxable 144
218+years following the taxable year the credit was originally 145
219+earned by the building owner. 146
220+ 2. The written agreement required for transfer under this 147
221+paragraph must: 148
222+ a. Be filed jointly by the building owner and the 149
223+transferee with the depart ment within 30 days after the 150
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232232 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236-address, and taxpayer iden tification number for the building 151
237-owner and the transferee; the amount of the credit being 152
238-transferred; the taxable year in which the credit was originally 153
239-earned by the building owner; and the remaining taxable years 154
240-for which the credit may be claimed. 155
241- (5) If the recipient of the credit granted under this 156
242-section in any year fails to provide the energy use information 157
243-required under subparagraph (2)(a)3., the Department of Business 158
244-and Professional Regulation must rescind the authorization for 159
245-the credit. Within 10 days after the date on which the building 160
246-owner was required to report the information, the Department of 161
247-Business and Professional Regulation shall send a notice 162
248-informing the recipient of the credit of the Department of 163
249-Business and Profess ional Regulation's intent to rescind the 164
250-credit. If the recipient does not provide the information within 165
251-20 days after the date the notice was sent, the Department of 166
252-Business and Professional Regulation must notify the department 167
253-of the rescindment of th e recipient's tax credit, and the 168
254-department may not allow the credit to be taken. 169
255- (6) The department and the Department of Business and 170
256-Professional Regulation shall adopt rules to implement this 171
257-section. 172
258- Section 2. Section 553.972, Florida Statutes , is created 173
259-to read: 174
260- 553.972 Florida Resilient Building Advisory Council. — 175
236+transfer, in accordance with rules adopted by the department; 151
237+and 152
238+ b. Contain all of the following information: the name, 153
239+address, and taxpayer identification number for the building 154
240+owner and the transferee; the amount of th e credit being 155
241+transferred; the taxable year in which the credit was originally 156
242+earned by the building owner; and the remaining taxable years 157
243+for which the credit may be claimed. 158
244+ (5) If the recipient of the credit granted under this 159
245+section in any year f ails to provide the energy use information 160
246+required under subparagraph (2)(a)3., the Department of 161
247+Environmental Protection must rescind the authorization for the 162
248+credit. Within 10 days after the date on which the building 163
249+owner was required to report the information, the Department of 164
250+Environmental Protection shall send a notice informing the 165
251+recipient of the credit of the Department of Environmental 166
252+Protection's intent to rescind the credit. If the recipient does 167
253+not provide the information within 20 days after the date the 168
254+notice was sent, the Department of Environmental Protection must 169
255+notify the department of the rescindment of the recipient's tax 170
256+credit, and the department may not allow the credit to be taken. 171
257+ (6) The department and the Department of Environmental 172
258+Protection shall adopt rules to implement this section. 173
259+ Section 2. Section 403.8053, Florida Statutes, is created 174
260+to read: 175
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269269 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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273- (1) The Florida Resilient Building Advisory Council, an 176
274-advisory council as defined in s. 20.03(7), is created adjunct 177
275-to the Department of Business and Professional Regulation . The 178
276-purpose of the advisory council is to provide the department and 179
277-the Legislature with recommendations on policies to foster and 180
278-enhance resilient buildings and hurricane resiliency in this 181
279-state. 182
280- (2) The Department of Business and Professional Regu lation 183
281-shall post on its website any proposed policies from the 184
282-advisory council. 185
273+ 403.8053 Florida Resilient Building Advisory Council. — 176
274+ (1) The Florida Resilient Building Advisory Council, an 177
275+advisory council as defined in s. 20.03(7), is created adjunct 178
276+to the Department of Environmental Protection. The purpose of 179
277+the advisory council is to provide the department and the 180
278+Legislature with recommendations on policies to foster and 181
279+enhance resilient buildings and hurricane resiliency in this 182
280+state. 183
281+ (2) The Department of Environmental Protection shall post 184
282+on its website any proposed policies from the advisory council. 185
283283 (3) The advisory council shall be composed of the 186
284284 following members, who sh all serve at the pleasure of their 187
285285 appointing authorities: 188
286- (a) A representative of the Florida State University, who 189
287-shall serve as co-chair and be appointed by the Governor. 190
286+ (a) A representative from the Florida State University, 189
287+who shall serve as co -chair and be appointed by the Governor. 190
288288 (b) A representative of the Florida Gulf Coast University 191
289289 U.A. Whitaker School of Engineering, who shall serve as co -chair 192
290290 and be appointed by the President of the Senate. 193
291291 (c) A representative of the University of Florida College 194
292292 of Design, Construction, and Planning's Sustainability and the 195
293293 Built Environment program, who shall serve as co-chair and be 196
294294 appointed by the Speaker of the House of Representatives. 197
295295 (d) A representative of the University of Miami, who shall 198
296296 be appointed by the President of the Senate. 199
297297 (e) A representative of the University of South Florida, 200
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306306 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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310310 who shall be appointed by the Speaker of the House of 201
311311 Representatives. 202
312- (f) A representative of the Florida International 203
313-University International Hurricane Research Center, who shall be 204
314-appointed by the President of the Senate. 205
315- (g) A representative of the University of Central Florida, 206
316-who shall be appointed by the Speaker of the House of 207
317-Representatives. 208
318- (h) Five members appointed by the Governor. 209
319- (i) Five members appointed by the President of the Senate. 210
320- (j) Five members appointed by the Speaker of the House of 211
321-Representatives. 212
322- 213
323-The members appointed must have specialized knowledge regarding 214
324-resilient building design and construction, resilient building 215
325-operations and maintenance, policy innovation and incentives, 216
326-and building and community challenges. 217
327- (4) When appointing members under paragraphs (3)(h), (i), 218
328-and (j), the Governor, the Presi dent of the Senate, and the 219
329-Speaker of the House of Representatives, respectively, shall 220
330-make reasonable efforts to appoint persons to the advisory 221
331-council who include the following: 222
332- (a) Five members who are representatives of local 223
333-government. 224
334- (b) Two members who are representatives of building codes 225
312+ (f) Five members appointed by the Governor. 203
313+ (g) Five members appointed by the President of the Senate. 204
314+ (h) Five members appointed by the Speaker of the House of 205
315+Representatives. 206
316+ 207
317+The members appointed must have specialized knowledge regarding 208
318+resilient building design and construction, resilient building 209
319+operations and maintenance, policy innovation and incentives, 210
320+and building and community challenges. 211
321+ (4) When appointing members un der subsection (3), the 212
322+Governor, the President of the Senate, and the Speaker of the 213
323+House of Representatives shall make reasonable efforts to 214
324+appoint persons to the advisory council who include the 215
325+following: 216
326+ (a) Five members who are representatives of local 217
327+government. 218
328+ (b) Two members who are representatives of building codes 219
329+and standards organizations. 220
330+ (c) Two members who are representatives of sustainable or 221
331+resilient building certification organizations. 222
332+ (d) One member who is an architect lic ensed in this state. 223
333+ (e) One member who is an engineer licensed in this state. 224
334+ (f) One member who is a representative of the commercial 225
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343343 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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347-and standards organizations. 226
348- (c) Two members who are representatives of sustainable or 227
349-resilient building certification organizations. 228
350- (d) One member who is an architect licensed in this state. 229
351- (e) One member who is an engineer licensed in this state. 230
352- (f) One member who is a representative of the commercial 231
353-and residential property insurance industry. 232
354- (g) Two members who have expertise in renewable energy and 233
355-energy storage systems. 234
356- (h) One member who has expertise in building -grid 235
357-integration. 236
358- (5) Advisory council members must be appointed no later 237
359-than August 1, 2025. Members shall serve 4 -year terms, except 238
360-that the initial terms must be staggered. The Governor shall 239
361-initially appoint two me mbers for a term of 4 years, two members 240
362-for a term of 3 years, and two members for a term of 2 years. 241
363-The President of the Senate shall initially appoint three 242
364-members for a term of 4 years, three members for a term of 3 243
365-years, and two members for a term of 2 years. The Speaker of the 244
366-House of Representatives shall initially appoint three members 245
367-for a term of 4 years, two members for a term of 3 years, and 246
368-two members for a term of 2 years. Members of the advisory 247
369-council shall serve without compensation but are entitled to 248
370-reimbursement for per diem and travel expenses pursuant to s. 249
371-112.061. 250
347+and residential property insurance industry. 226
348+ (g) Two members who have expertise in renewable energy and 227
349+energy storage systems. 228
350+ (h) One member who has expertise in building -grid 229
351+integration. 230
352+ (5) Advisory council members must be appointed no later 231
353+than August 1, 2025. Members shall serve 4 -year terms, except 232
354+that the initial terms must be staggered. The Governor, t he 233
355+President of the Senate, and the Speaker of the House of 234
356+Representatives shall each initially appoint three members for a 235
357+term of 3 years, two members for a term of 2 years, and one 236
358+member for a term of 1 year. Members of the advisory council 237
359+shall serve without compensation but are entitled to 238
360+reimbursement for per diem and travel expenses pursuant to s. 239
361+112.061. 240
362+ (6) The advisory council shall meet at the call of the co -241
363+chairs at a time and location in this state designated by the 242
364+co-chairs, provided that the first meeting must occur no later 243
365+than November 1, 2025, and that subsequent meetings must occur 244
366+no less than semiannually thereafter. 245
367+ (7) The department shall provide staffing and 246
368+administrative assistance to the advisory council in performing 247
369+its duties. 248
370+ (8) In accordance with s. 20.052(8), this section is 249
371+repealed October 2, 2028, unless reviewed and saved from repeal 250
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380380 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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384- (6) The advisory council shall meet at the call of the co -251
385-chairs at a time and location in this state designated by the 252
386-co-chairs, provided that the first meeting must occur no later 253
387-than November 1, 2025, and that subsequent meetings must occur 254
388-no less than semiannually thereafter. 255
389- (7) The department shall provide staffing and 256
390-administrative assistance to the advisory council in performing 257
391-its duties. 258
392- (8) In accordance with s. 20.052(8), this section is 259
393-repealed October 2, 2028, unless reviewed and saved from repeal 260
394-through reenactment by the Legislature. 261
395- Section 3. Paragraph (cc) is added to subsection (8) of 262
396-section 213.053, Florida Statutes, to read: 263
397- 213.053 Confidentiality and information sharing. — 264
398- (8) Notwithstanding any other provision of this section, 265
399-the department may provide: 266
400- (cc) Information relative to s. 220.197 to the Department 267
401-of Business and Professional Regulation in the conduct of its 268
402-official business. 269
403- 270
404-Disclosure of information under this subsection shall be 271
405-pursuant to a written agreement between the executive director 272
406-and the agency. Such agencies, governmental or nongovernmental, 273
407-shall be bound by the same requirements of confiden tiality as 274
408-the Department of Revenue. Breach of confidentiality is a 275
384+through reenactment by the Legislature. 251
385+ Section 3. Paragraph (o) of subsection (8) of section 252
386+213.053, Florida Statutes, is amended to read: 253
387+ 213.053 Confidentiality and information sharing. — 254
388+ (8) Notwithstanding any other provision of this section, 255
389+the department may provide: 256
390+ (o) Information relative to ss. 220.1845, 220.197, 257
391+220.199, and 376.30781 to the Department of Environmental 258
392+Protection in the conduct of its official business. 259
393+ 260
394+Disclosure of information under this subsection shall be 261
395+pursuant to a written agreement between the executive director 262
396+and the agency. Such agencies, governmental or nongovernmental, 263
397+shall be bound by the same requirements of confidentiality as 264
398+the Department of Revenue. Breach of confidentiality is a 265
399+misdemeanor of the first degree, punishable as provided by s. 266
400+775.082 or s. 775.083. 267
401+ Section 4. Subsection (8) of section 220.02, Florida 268
402+Statutes, is amended to read: 269
403+ 220.02 Legislative intent. — 270
404+ (8) It is the intent of the Legislature that credits 271
405+against either the corporate income tax or the franchise tax be 272
406+applied in the following order: those enumerated in s. 631.828, 273
407+those enumerated in s. 220.191, those enumerated in s. 220.181, 274
408+those enumerated in s. 220.183, those enumerated in s. 220.182, 275
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417417 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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421-misdemeanor of the first degree, punishable as provided by s. 276
422-775.082 or s. 775.083. 277
423- Section 4. Subsection (8) of section 220.02, Florida 278
424-Statutes, is amended to read: 279
425- 220.02 Legislative intent.— 280
426- (8) It is the intent of the Legislature that credits 281
427-against either the corporate income tax or the franchise tax be 282
428-applied in the following order: those enumerated in s. 631.828, 283
429-those enumerated in s. 220.191, those enumerated in s. 220 .181, 284
430-those enumerated in s. 220.183, those enumerated in s. 220.182, 285
431-those enumerated in s. 220.1895, those enumerated in s. 220.195, 286
432-those enumerated in s. 220.184, those enumerated in s. 220.186, 287
433-those enumerated in s. 220.1845, those enumerated in s. 2 20.19, 288
434-those enumerated in s. 220.185, those enumerated in s. 220.1875, 289
435-those enumerated in s. 220.1876, those enumerated in s. 290
436-220.1877, those enumerated in s. 220.1878, those enumerated in 291
437-s. 220.193, those enumerated in former s. 288.9916, those 292
438-enumerated in former s. 220.1899, those enumerated in former s. 293
439-220.194, those enumerated in s. 220.196, those enumerated in s. 294
440-220.198, those enumerated in s. 220.1915, those enumerated in s. 295
441-220.199, those enumerated in s. 220.1991, and those enumerated 296
442-in s. 220.1992, and those enumerated in s. 220.197 . 297
443- Section 5. Paragraph (a) of subsection (1) of section 298
444-220.13, Florida Statutes, is amended to read: 299
445- 220.13 "Adjusted federal income" defined. — 300
421+those enumerated in s. 220.1895, those enumerated in s. 220.195, 276
422+those enumerated in s. 220.184, those enumerated in s. 220.186, 277
423+those enumerated in s. 220.1845, those enumerated in s. 220.19, 278
424+those enumerated in s. 220.185, those enumerated in s. 220.1875, 279
425+those enumerated in s. 220.1876, those enumerated in s. 280
426+220.1877, those enumerated in s. 220.1878, those enumerated in 281
427+s. 220.193, those enumerated in former s. 288.9916, those 282
428+enumerated in former s. 220.1899, those enumerated in former s. 283
429+220.194, those enumerated in s. 220.196, those enumerated in s. 284
430+220.198, those enumerated in s. 220.1915, those enumerated in s. 285
431+220.199, those enumerate d in s. 220.1991, and those enumerated 286
432+in s. 220.1992, and those enumerated in s. 220.197 . 287
433+ Section 5. Paragraph (a) of subsection (1) of section 288
434+220.13, Florida Statutes, is amended to read: 289
435+ 220.13 "Adjusted federal income" defined. — 290
436+ (1) The term "adjusted federal income" means an amount 291
437+equal to the taxpayer's taxable income as defined in subsection 292
438+(2), or such taxable income of more than one taxpayer as 293
439+provided in s. 220.131, for the taxable year, adjusted as 294
440+follows: 295
441+ (a) Additions.—There shall be added to such taxable 296
442+income: 297
443+ 1.a. The amount of any tax upon or measured by income, 298
444+excluding taxes based on gross receipts or revenues, paid or 299
445+accrued as a liability to the District of Columbia or any state 300
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454454 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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458- (1) The term "adjusted federal income" means an amount 301
459-equal to the taxpayer's taxable income as defined in subsection 302
460-(2), or such taxable income of more than one taxpayer as 303
461-provided in s. 220.131, for the taxable year, adjusted as 304
462-follows: 305
463- (a) Additions.—There shall be added to such taxable 306
464-income: 307
465- 1.a. The amount of any tax upon or measured by income, 308
466-excluding taxes based on gross receipts or revenues, paid or 309
467-accrued as a liability to the District of Columbia or any state 310
468-of the United States whi ch is deductible from gross income in 311
469-the computation of taxable income for the taxable year. 312
470- b. Notwithstanding sub -subparagraph a., if a credit taken 313
471-under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 314
472-added to taxable income in a previous t axable year under 315
473-subparagraph 11. and is taken as a deduction for federal tax 316
474-purposes in the current taxable year, the amount of the 317
475-deduction allowed shall not be added to taxable income in the 318
476-current year. The exception in this sub -subparagraph is intended 319
477-to ensure that the credit under s. 220.1875, s. 220.1876, s. 320
478-220.1877, or s. 220.1878 is added in the applicable taxable year 321
479-and does not result in a duplicate addition in a subsequent 322
480-year. 323
481- 2. The amount of interest which is excluded from taxable 324
482-income under s. 103(a) of the Internal Revenue Code or any other 325
458+of the United States which is deduc tible from gross income in 301
459+the computation of taxable income for the taxable year. 302
460+ b. Notwithstanding sub -subparagraph a., if a credit taken 303
461+under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 304
462+added to taxable income in a previous taxable year under 305
463+subparagraph 11. and is taken as a deduction for federal tax 306
464+purposes in the current taxable year, the amount of the 307
465+deduction allowed shall not be added to taxable income in the 308
466+current year. The exception in this sub -subparagraph is intended 309
467+to ensure that the credit under s. 220.1875, s. 220.1876, s. 310
468+220.1877, or s. 220.1878 is added in the applicable taxable year 311
469+and does not result in a duplicate addition in a subsequent 312
470+year. 313
471+ 2. The amount of interest which is excluded from taxable 314
472+income under s. 103(a) of the Internal Revenue Code or any other 315
473+federal law, less the associated expenses disallowed in the 316
474+computation of taxable income under s. 265 of the Internal 317
475+Revenue Code or any other law, excluding 60 percent of any 318
476+amounts included in alt ernative minimum taxable income, as 319
477+defined in s. 55(b)(2) of the Internal Revenue Code, if the 320
478+taxpayer pays tax under s. 220.11(3). 321
479+ 3. In the case of a regulated investment company or real 322
480+estate investment trust, an amount equal to the excess of the 323
481+net long-term capital gain for the taxable year over the amount 324
482+of the capital gain dividends attributable to the taxable year. 325
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491491 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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495-federal law, less the associated expenses disallowed in the 326
496-computation of taxable income under s. 265 of the Internal 327
497-Revenue Code or any other law, excluding 60 percent of any 328
498-amounts included in alternative minimum taxable income, as 329
499-defined in s. 55(b)(2) of the Internal Revenue Code, if the 330
500-taxpayer pays tax under s. 220.11(3). 331
501- 3. In the case of a regulated investment company or real 332
502-estate investment trust, an amount equal to the exce ss of the 333
503-net long-term capital gain for the taxable year over the amount 334
504-of the capital gain dividends attributable to the taxable year. 335
505- 4. That portion of the wages or salaries paid or incurred 336
506-for the taxable year which is equal to the amount of the c redit 337
507-allowable for the taxable year under s. 220.181. This 338
508-subparagraph shall expire on the date specified in s. 290.016 339
509-for the expiration of the Florida Enterprise Zone Act. 340
510- 5. That portion of the ad valorem school taxes paid or 341
511-incurred for the taxab le year which is equal to the amount of 342
512-the credit allowable for the taxable year under s. 220.182. This 343
513-subparagraph shall expire on the date specified in s. 290.016 344
514-for the expiration of the Florida Enterprise Zone Act. 345
515- 6. The amount taken as a credit under s. 220.195 which is 346
516-deductible from gross income in the computation of taxable 347
517-income for the taxable year. 348
518- 7. That portion of assessments to fund a guaranty 349
519-association incurred for the taxable year which is equal to the 350
495+ 4. That portion of the wages or salaries paid or incurred 326
496+for the taxable year which is equal to the amount of the credit 327
497+allowable for the taxable year under s. 220.181. This 328
498+subparagraph shall expire on the date specified in s. 290.016 329
499+for the expiration of the Florida Enterprise Zone Act. 330
500+ 5. That portion of the ad valorem school taxes paid or 331
501+incurred for the taxable year whi ch is equal to the amount of 332
502+the credit allowable for the taxable year under s. 220.182. This 333
503+subparagraph shall expire on the date specified in s. 290.016 334
504+for the expiration of the Florida Enterprise Zone Act. 335
505+ 6. The amount taken as a credit under s. 22 0.195 which is 336
506+deductible from gross income in the computation of taxable 337
507+income for the taxable year. 338
508+ 7. That portion of assessments to fund a guaranty 339
509+association incurred for the taxable year which is equal to the 340
510+amount of the credit allowable for th e taxable year. 341
511+ 8. In the case of a nonprofit corporation which holds a 342
512+pari-mutuel permit and which is exempt from federal income tax 343
513+as a farmers' cooperative, an amount equal to the excess of the 344
514+gross income attributable to the pari -mutuel operations over the 345
515+attributable expenses for the taxable year. 346
516+ 9. The amount taken as a credit for the taxable year under 347
517+s. 220.1895. 348
518+ 10. Up to nine percent of the eligible basis of any 349
519+designated project which is equal to the credit allowable for 350
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528528 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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532-amount of the credit allow able for the taxable year. 351
533- 8. In the case of a nonprofit corporation which holds a 352
534-pari-mutuel permit and which is exempt from federal income tax 353
535-as a farmers' cooperative, an amount equal to the excess of the 354
536-gross income attributable to the pari -mutuel operations over the 355
537-attributable expenses for the taxable year. 356
538- 9. The amount taken as a credit for the taxable year under 357
539-s. 220.1895. 358
540- 10. Up to nine percent of the eligible basis of any 359
541-designated project which is equal to the credit allowable for 360
542-the taxable year under s. 220.185. 361
543- 11. Any amount taken as a credit for the taxable year 362
544-under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 363
545-addition in this subparagraph is intended to ensure that the 364
546-same amount is not allowed for the tax p urposes of this state as 365
547-both a deduction from income and a credit against the tax. This 366
548-addition is not intended to result in adding the same expense 367
549-back to income more than once. 368
550- 12. The amount taken as a credit for the taxable year 369
551-under s. 220.193. 370
552- 13. The amount taken as a credit for the taxable year 371
553-under s. 220.196. The addition in this subparagraph is intended 372
554-to ensure that the same amount is not allowed for the tax 373
555-purposes of this state as both a deduction from income and a 374
556-credit against the tax. The addition is not intended to result 375
532+the taxable year under s. 220.185. 351
533+ 11. Any amount taken as a credit for the taxable year 352
534+under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 353
535+addition in this subparagraph is intended to ensure that the 354
536+same amount is not allowed for the tax purposes of this state as 355
537+both a deduction from income and a credit against the tax. This 356
538+addition is not intended to result in adding the same expense 357
539+back to income more than once. 358
540+ 12. The amount taken as a credit for the taxable year 359
541+under s. 220.193. 360
542+ 13. The amount taken as a credit for the taxable year 361
543+under s. 220.196. The addition in this subparagraph is intended 362
544+to ensure that the same amount is not allowed for the tax 363
545+purposes of this state as both a deduction from income and a 364
546+credit against the tax. The addition is not intended to result 365
547+in adding the same expense back to income more than once. 366
548+ 14. The amount taken as a credit for the taxable year 367
549+pursuant to s. 220.198. 368
550+ 15. The amount taken as a credit for the taxable year 369
551+pursuant to s. 220.1915. 370
552+ 16. The amount taken as a credit for the taxable year 371
553+pursuant to s. 220.199. 372
554+ 17. The amount taken as a credit for the taxable year 373
555+pursuant to s. 220.1991. 374
556+ 18. The amount taken as a credit for the taxable year 375
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569-in adding the same expense back to income more than once. 376
570- 14. The amount taken as a credit for the taxable year 377
571-pursuant to s. 220.198. 378
572- 15. The amount taken as a credit for the taxable year 379
573-pursuant to s. 220.1915. 380
574- 16. The amount taken as a credit for the taxable year 381
575-pursuant to s. 220.199. 382
576- 17. The amount taken as a credit for the taxable year 383
577-pursuant to s. 220.1991. 384
578- 18. The amount taken as a credit for the taxable year 385
579-pursuant to s. 220.197. 386
580- Section 6. This act shall take effect July 1, 2025. 387
569+pursuant to s. 220.197. 376
570+ Section 6. This act shall take effect July 1, 2025. 377