HB 939 2025
CODING: Words stricken are deletions; words underlined are additions.
hb939-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to the timely filing of tax returns; 2
amending s. 202.26, F.S.; requiring that certain rules 3
allow a tax return to be timely filed if it meets 4
specified requirements; providing an effective date. 5
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Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Paragraph (a) of subsection (3) of section 9
202.26, Florida Statutes, is amended to read: 10
202.26 Department powers. — 11
(3) To administer the tax imposed by this chapter, the 12
department may adopt rules relating to: 13
(a) The filing of returns and remittance of tax, including 14
provisions concerning electronic funds transfer and electronic 15
data interchange. Such rules must allow a taxpayer's return to 16
be timely if it is filed on or before 11:59 p.m. on the due 17
date. 18
Section 2. This act shall take effect July 1, 2025. 19