| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | HB 939 2025 | |
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | CODING: Words stricken are deletions; words underlined are additions. | |
| 8 | 8 | hb939-00 | |
| 9 | 9 | Page 1 of 1 | |
| 10 | 10 | 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 | |
| 11 | 11 | ||
| 12 | 12 | ||
| 13 | 13 | ||
| 14 | 14 | A bill to be entitled 1 | |
| 15 | 15 | An act relating to the timely filing of tax returns; 2 | |
| 16 | 16 | amending s. 202.26, F.S.; requiring that certain rules 3 | |
| 17 | 17 | allow a tax return to be timely filed if it meets 4 | |
| 18 | 18 | specified requirements; providing an effective date. 5 | |
| 19 | 19 | 6 | |
| 20 | 20 | Be It Enacted by the Legislature of the State of Florida: 7 | |
| 21 | 21 | 8 | |
| 22 | 22 | Section 1. Paragraph (a) of subsection (3) of section 9 | |
| 23 | 23 | 202.26, Florida Statutes, is amended to read: 10 | |
| 24 | 24 | 202.26 Department powers. — 11 | |
| 25 | 25 | (3) To administer the tax imposed by this chapter, the 12 | |
| 26 | 26 | department may adopt rules relating to: 13 | |
| 27 | 27 | (a) The filing of returns and remittance of tax, including 14 | |
| 28 | 28 | provisions concerning electronic funds transfer and electronic 15 | |
| 29 | 29 | data interchange. Such rules must allow a taxpayer's return to 16 | |
| 30 | 30 | be timely if it is filed on or before 11:59 p.m. on the due 17 | |
| 31 | 31 | date. 18 | |
| 32 | 32 | Section 2. This act shall take effect July 1, 2025. 19 |