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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 reviser's bill to be entitled 1
An act relating to the Florida Statutes; repealing ss. 2
161.101(22), 161.551, 220.193, 259.10521, 288.0655(7), 3
331.3101(5)(d), 381.933, 570.441(4), 570.83, 4
717.123(3), and 1002.334, F.S., and amending ss. 5
212.20, 320.06, 402.57, and 443.131, F.S., to delete 6
provisions which have become inoperative by noncurrent 7
repeal or expiration and, pursuant to s. 11.242(5)(b) 8
and (i), F.S., may be omitted from th e 2024 Florida 9
Statutes only through a reviser's bill duly enacted by 10
the Legislature; amending ss. 213.053, 220.02, 220.13, 11
377.703, 571.26, and 571.265, F.S., to conform to the 12
changes by this act; providing an effective date. 13
14
Be It Enacted by the L egislature of the State of Florida: 15
16
Section 1. Subsection (22) of section 161.101, Florida 17
Statutes, is repealed. 18
Reviser's note.—The cited subsection, which relates to waiver or 19
reduction of match requirements for beaches in specified 20
counties impacted by Hurricane Ian or Hurricane Nicole, for 21
the 2023-2024 fiscal year, expired pursuant to its own 22
terms, effective July 1, 2024. 23
Section 2. Section 161.551, Florida Statutes, is repealed. 24
Reviser's note.—The cited section, which relates to public 25
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financing of construction projects within the coastal 26
building zone, was repealed pursuant to its own terms, 27
effective July 1, 2024. 28
Section 3. Paragraph (d) of subsection (6) of section 29
212.20, Florida Statutes, is amended to read: 30
212.20 Funds collect ed, disposition; additional powers of 31
department; operational expense; refund of taxes adjudicated 32
unconstitutionally collected. — 33
(6) Distribution of all proceeds under this chapter and 34
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 35
(d) The proceeds of all other taxes and fees imposed 36
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 37
and (2)(b) shall be distributed as follows: 38
1. In any fiscal year, the greater of $500 million, minus 39
an amount equal to 4.6 percent of the proceeds of the taxes 40
collected pursuant to chapter 201, or 5.2 percent of all other 41
taxes and fees imposed pursuant to this chapter or remitted 42
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 43
monthly installments into the General Revenue Fund . 44
2. After the distribution under subparagraph 1., 8.9744 45
percent of the amount remitted by a sales tax dealer located 46
within a participating county pursuant to s. 218.61 shall be 47
transferred into the Local Government Half -cent Sales Tax 48
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 49
transferred shall be reduced by 0.1 percent, and the department 50
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shall distribute this amount to the Public Employees Relations 51
Commission Trust Fund less $5,000 each month, which shall be 52
added to the amount ca lculated in subparagraph 3. and 53
distributed accordingly. 54
3. After the distribution under subparagraphs 1. and 2., 55
0.0966 percent shall be transferred to the Local Government 56
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 57
to s. 218.65. 58
4. After the distributions under subparagraphs 1., 2., and 59
3., 2.0810 percent of the available proceeds shall be 60
transferred monthly to the Revenue Sharing Trust Fund for 61
Counties pursuant to s. 218.215. 62
5. After the distributions under subparagraphs 1. , 2., and 63
3., 1.3653 percent of the available proceeds shall be 64
transferred monthly to the Revenue Sharing Trust Fund for 65
Municipalities pursuant to s. 218.215. If the total revenue to 66
be distributed pursuant to this subparagraph is at least as 67
great as the amount due from the Revenue Sharing Trust Fund for 68
Municipalities and the former Municipal Financial Assistance 69
Trust Fund in state fiscal year 1999 -2000, no municipality shall 70
receive less than the amount due from the Revenue Sharing Trust 71
Fund for Municipalities and the former Municipal Financial 72
Assistance Trust Fund in state fiscal year 1999 -2000. If the 73
total proceeds to be distributed are less than the amount 74
received in combination from the Revenue Sharing Trust Fund for 75
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Municipalities and the form er Municipal Financial Assistance 76
Trust Fund in state fiscal year 1999 -2000, each municipality 77
shall receive an amount proportionate to the amount it was due 78
in state fiscal year 1999 -2000. 79
6. Of the remaining proceeds: 80
a. In each fiscal year, the sum of $29,915,500 shall be 81
divided into as many equal parts as there are counties in the 82
state, and one part shall be distributed to each county. The 83
distribution among the several counties must begin each fiscal 84
year on or before January 5th and continue mon thly for a total 85
of 4 months. If a local or special law required that any moneys 86
accruing to a county in fiscal year 1999 -2000 under the then-87
existing provisions of s. 550.135 be paid directly to the 88
district school board, special district, or a municipal 89
government, such payment must continue until the local or 90
special law is amended or repealed. The state covenants with 91
holders of bonds or other instruments of indebtedness issued by 92
local governments, special districts, or district school boards 93
before July 1, 2000, that it is not the intent of this 94
subparagraph to adversely affect the rights of those holders or 95
relieve local governments, special districts, or district school 96
boards of the duty to meet their obligations as a result of 97
previous pledges or a ssignments or trusts entered into which 98
obligated funds received from the distribution to county 99
governments under then -existing s. 550.135. This distribution 100
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specifically is in lieu of funds distributed under s. 550.135 101
before July 1, 2000. 102
b. The department shall distribute $166,667 monthly to 103
each applicant certified as a facility for a new or retained 104
professional sports franchise pursuant to s. 288.1162. Up to 105
$41,667 shall be distributed monthly by the department to each 106
certified applicant as defin ed in s. 288.11621 for a facility 107
for a spring training franchise. However, not more than $416,670 108
may be distributed monthly in the aggregate to all certified 109
applicants for facilities for spring training franchises. 110
Distributions begin 60 days after such certification and 111
continue for not more than 30 years, except as otherwise 112
provided in s. 288.11621. A certified applicant identified in 113
this sub-subparagraph may not receive more in distributions than 114
expended by the applicant for the public purposes pro vided in s. 115
288.1162(5) or s. 288.11621(3). 116
c. The department shall distribute up to $83,333 monthly 117
to each certified applicant as defined in s. 288.11631 for a 118
facility used by a single spring training franchise, or up to 119
$166,667 monthly to each certi fied applicant as defined in s. 120
288.11631 for a facility used by more than one spring training 121
franchise. Monthly distributions begin 60 days after such 122
certification or July 1, 2016, whichever is later, and continue 123
for not more than 20 years to each cert ified applicant as 124
defined in s. 288.11631 for a facility used by a single spring 125
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training franchise or not more than 25 years to each certified 126
applicant as defined in s. 288.11631 for a facility used by more 127
than one spring training franchise. A certifie d applicant 128
identified in this sub -subparagraph may not receive more in 129
distributions than expended by the applicant for the public 130
purposes provided in s. 288.11631(3). 131
d. The department shall distribute $15,333 monthly to the 132
State Transportation Trust Fund. 133
e.(I) On or before July 25, 2021, August 25, 2021, and 134
September 25, 2021, the department shall distribute $324,533,334 135
in each of those months to the Unemployment Compensation Trust 136
Fund, less an adjustment for refunds issued from the General 137
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 138
distribution. The adjustments made by the department to the 139
total distributions shall be equal to the total refunds made 140
pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 141
subtracted from any single distribution exceeds the 142
distribution, the department may not make that distribution and 143
must subtract the remaining balance from the next distribution. 144
(II) Beginning July 2022, and on or before the 25th day of 145
each month, the department sh all distribute $90 million monthly 146
to the Unemployment Compensation Trust Fund. 147
(III) If the ending balance of the Unemployment 148
Compensation Trust Fund exceeds $4,071,519,600 on the last day 149
of any month, as determined from United States Department of th e 150
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Treasury data, the Office of Economic and Demographic Research 151
shall certify to the department that the ending balance of the 152
trust fund exceeds such amount. 153
(IV) This sub-subparagraph is repealed, and the department 154
shall end monthly distributions und er sub-sub-subparagraph (II), 155
on the date the department receives certification under sub -sub-156
subparagraph (III). 157
e.f. Beginning July 1, 2023, in each fiscal year, the 158
department shall distribute $27.5 million to the Florida 159
Agricultural Promotional Camp aign Trust Fund under s. 571.26, 160
for further distribution in accordance with s. 571.265. 161
7. All other proceeds must remain in the General Revenue 162
Fund. 163
Reviser's note.—Amended to delete sub -subparagraph (6)(d)6.e. 164
pursuant to certification by the Office of Economic and 165
Demographic Research to the Department of Revenue on April 166
2, 2024, that the ending balance in the Unemployment 167
Compensation Trust Fund exceeded the amount specified in 168
sub-sub-subparagraph (III), thus triggering the repeal of 169
sub-subparagraph e. pursuant to sub -sub-subparagraph (IV). 170
Section 4. Section 220.193, Florida Statutes, is repealed. 171
Reviser's note.—The cited section, which relates to the Florida 172
renewable energy production tax credit, was limited to a 173
period ending June 30, 201 6. 174
Section 5. Section 259.10521, Florida Statutes, is 175
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repealed. 176
Reviser's note.—The cited section, which relates to a citizen 177
support organization for the benefit of the Babcock Ranch 178
Preserve, was repealed pursuant to its own terms, effective 179
October 1, 2024. 180
Section 6. Subsection (7) of section 288.0655, Florida 181
Statutes, is repealed. 182
Reviser's note.—The cited subsection, which relates to award 183
grants from the Rural Infrastructure Fund for the 2023 -2024 184
fiscal year for specified counties impacted by Hurricane 185
Idalia, expired pursuant to its own terms, effective July 186
1, 2024. 187
Section 7. Paragraph (b) of subsection (1) of section 188
320.06, Florida Statutes, is amended to read: 189
320.06 Registration certificates, license plates, and 190
validation stickers generally.— 191
(1) 192
(b)1. Registration license plates bearing a graphic symbol 193
and the alphanumeric system of identification shall be issued 194
for a 10-year period. At the end of the 10 -year period, upon 195
renewal, the plate shall be replaced. The departmen t shall 196
extend the scheduled license plate replacement date from a 6 -197
year period to a 10-year period. The fee for such replacement is 198
$28, $2.80 of which shall be paid each year before the plate is 199
replaced, to be credited toward the next $28 replacement f ee. 200
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The fees shall be deposited into the Highway Safety Operating 201
Trust Fund. A credit or refund may not be given for any prior 202
years' payments of the prorated replacement fee if the plate is 203
replaced or surrendered before the end of the 10 -year period, 204
except that a credit may be given if a registrant is required by 205
the department to replace a license plate under s. 206
320.08056(8)(a). With each license plate, a validation sticker 207
shall be issued showing the owner's birth month, license plate 208
number, and the year of expiration or the appropriate renewal 209
period if the owner is not a natural person. The validation 210
sticker shall be placed on the upper right corner of the license 211
plate. The license plate and validation sticker shall be issued 212
based on the applican t's appropriate renewal period. The 213
registration period is 12 months, the extended registration 214
period is 24 months, and all expirations occur based on the 215
applicant's appropriate registration period. Rental vehicles 216
taxed pursuant to s. 320.08(6)(a) and r ental trucks taxed 217
pursuant to s. 320.08(3)(a) -(c) and (4)(a)-(d) may elect a 218
permanent registration period, provided payment of the 219
appropriate license taxes and fees occurs annually. 220
2. A vehicle that has an apportioned registration shall be 221
issued an annual license plate and a cab card that denote the 222
declared gross vehicle weight for each apportioned jurisdiction 223
in which the vehicle is authorized to operate. This subparagraph 224
expires June 30, 2024. 225
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2.3. Beginning July 1, 2024, a vehicle registered in 226
accordance with the International Registration Plan must be 227
issued a license plate for a 3 -year period. At the end of the 3 -228
year period, upon renewal, the license plate must be replaced. 229
Each license plate must include a validation sticker showing the 230
month of expiration. A cab card denoting the declared gross 231
vehicle weight for each apportioned jurisdiction must be issued 232
annually. The fee for an original or a renewal cab card is $28, 233
which must be deposited into the Highway Safety Operating Trust 234
Fund. If the license plate is damaged or worn, it may be 235
replaced at no charge by applying to the department and 236
surrendering the current license plate. 237
3.4. In order to retain the efficient administration of 238
the taxes and fees imposed by this chapter, the 80 -cent fee 239
increase in the replacement fee imposed by chapter 2009 -71, Laws 240
of Florida, is negated as provided in s. 320.0804. 241
Reviser's note.—Amended to conform to the expiration of 242
subparagraph (1)(b)2. pursuant to its own terms, effective 243
June 30, 2024. 244
Section 8. Paragraph (d) of subsection (5) of section 245
331.3101, Florida Statutes, is repealed. 246
Reviser's note.—The cited paragraph, which relates to 247
information relating to corrective action by Space Florida 248
to address findings in Auditor General Repor t No. 2022-049, 249
expired pursuant to its own terms, effective July 1, 2024. 250
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Section 9. Section 381.933, Florida Statutes, is repealed. 251
Reviser's note.—The cited section, which relates to mammography 252
reports, was repealed pursuant to its own terms, effec tive 253
September 10, 2024. 254
Section 10. Section 402.57, Florida Statutes, is amended 255
to read: 256
402.57 Direct-support organization organizations.— 257
(1) DEPARTMENT OF CHILDREN AND FAMILIES. —The Department of 258
Children and Families is authorized to create a direct -support 259
organization, the sole purpose of which is to support the 260
department in carrying out its purposes and responsibilities. 261
(1)(a) The direct-support organization must be: 262
(a)1. A not-for-profit corporation incorporated under 263
chapter 617 and approved by the Department of State as a not -264
for-profit corporation; 265
(b)2. Organized and operated to conduct programs and 266
activities; to raise funds ; to request and receive grants, 267
gifts, and bequests of moneys; to acquire, receive, hold, 268
invest, and administer, in its own name, securities, funds, 269
objects of value, or other property, real or personal; and to 270
make expenditures to or for the direct or i ndirect benefit of 271
the department and the individuals it serves; and 272
(c)3. Determined by the department to be operating in a 273
manner consistent with the goals and purposes of the department, 274
the best interest of the state, and the needs of children and 275
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adults served by the department. 276
(2)(b) The direct-support organization shall operate under 277
a written contract with the department. The contract must 278
provide for all of the following: 279
(a)1. Department approval of the articles of incorporation 280
and bylaws of the direct-support organization. 281
(b)2. Submission of an annual budget for department 282
approval. 283
(c)3. Certification by the department that the direct -284
support organization is complying with the terms of the contract 285
and operating in a manner consisten t with the goals and purposes 286
of the department and in the best interest of the state. Such 287
certification must be made annually and reported in the official 288
minutes of a meeting of the direct -support organization. 289
(d)4. The reversion to the state of mone ys and property 290
held in trust by the direct -support organization for the benefit 291
of those served by the department if the department ceases to 292
exist or the reversion to the department if the direct -support 293
organization is no longer approved to operate for the 294
department, a county commission, or a circuit board or ceases to 295
exist. 296
(e)5. The fiscal year of the direct -support organization, 297
which must begin July 1 of each year and end June 30 of the 298
following year. 299
(f)6. The disclosure of material provision s of the 300
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contract, and the distinction between the department and the 301
direct-support organization, to donors of gifts, contributions, 302
or bequests, including such disclosure on all promotional and 303
fundraising publications. 304
(3)(c) The Secretary of Children and Families shall 305
appoint the board of directors of the direct -support 306
organization. The board members shall be appointed according to 307
the organization's bylaws. 308
(4)(d) The department may allow, without charge, 309
appropriate use of fixed property, facili ties, and personnel 310
services of the department by the direct -support organization, 311
subject to the requirements of this section. As used in this 312
section subsection, the term "personnel services" includes full -313
time or part-time personnel, as well as payroll processing 314
services. 315
(a)1. The department may not allow a direct -support 316
organization to use any fixed property, facilities, or personnel 317
services of the department if the direct -support organization 318
does not provide equal membership and employment oppor tunities 319
to all persons regardless of race, color, religion, sex, age, or 320
national origin. 321
(b)2. The department may prescribe any conditions with 322
which a direct-support organization must comply to use fixed 323
property, facilities, or personnel services of the department 324
and shall adopt rules prescribing those conditions and the 325
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procedures by which the direct -support organization is governed. 326
(5)(e) The direct-support organization may collect, 327
expend, and provide funds for: 328
(a)1. Addressing gaps in servi ces for the children and 329
adults served by the department. 330
(b)2. Development, implementation, and operation of 331
targeted prevention efforts. 332
(c)3. Services and activities that support the goals of 333
the department. 334
(d)4. Functions of the direct -support organization's board 335
of directors, as necessary and approved by the department. 336
337
The funds of the direct -support organization may not be used for 338
the purpose of lobbying as defined in s. 11.045. 339
(6)(f) Any moneys may be held in a separate depository 340
account in the name of the direct -support organization and 341
subject to the provisions of the contract with the department. 342
(7)(g) The direct-support organization shall provide for 343
an annual financial audit in accordance with s. 215.981. 344
(8)(h) This section subsection is repealed October 1, 345
2028, unless reviewed and saved from repeal by the Legislature. 346
(2) CHILDREN AND YOUTH CABINET. —The Department of Children 347
and Families shall establish a direct -support organization to 348
assist the Children and Youth Cabinet established in s. 402.56 349
in carrying out its purposes and responsibilities, primarily 350
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regarding fostering public awareness of children and youth 351
issues and developing new partners in the effort to serve 352
children and youth by raising money; submitting requests for and 353
receiving grants from the Federal Government, the state or its 354
political subdivisions, private foundations, and individuals; 355
and making expenditures to or for the benefit of the cabinet. 356
The sole purpose for the direct-support organization is to 357
support the cabinet. 358
(a) The direct-support organization must be: 359
1. Incorporated under chapter 617 and approved by the 360
Department of State as a Florida corporation not for profit. 361
2. Organized and operated to m ake expenditures to or for 362
the benefit of the cabinet. 363
3. Approved by the department to be operating for the 364
benefit of and in a manner consistent with the goals of the 365
cabinet and in the best interest of the state. 366
(b) The board of directors of the direct-support 367
organization shall consist of seven members appointed by the 368
Governor. Each member of the board of directors shall be 369
appointed to a 4-year term. However, for the purpose of 370
providing staggered terms, the initial appointments shall be for 371
either 2 years or 4 years, as determined by the Governor. 372
(c) The direct-support organization shall operate under a 373
written contract with the department. 374
(d) All moneys received by the direct -support organization 375
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must be deposited into an account of the direct-support 376
organization and shall be used in a manner consistent with the 377
goals of the cabinet. 378
(e) This subsection is repealed October 1, 2024, unless 379
reviewed and saved from repeal by the Legislature. 380
Reviser's note.—Amended to conform to the repea l of subsection 381
(2) pursuant to its own terms, effective October 1, 2024. 382
Section 11. Paragraph (e) of subsection (3) of section 383
443.131, Florida Statutes, is amended to read: 384
443.131 Contributions. — 385
(3) VARIATION OF CONTRIBUTION RATES BASED ON BEN EFIT 386
EXPERIENCE.— 387
(e) Assignment of variations from the standard rate. — 388
1. As used in this paragraph, the terms "total benefit 389
payments," "benefits paid to an individual," and "benefits 390
charged to the employment record of an employer" mean the amount 391
of benefits paid to individuals multiplied by: 392
a. For benefits paid prior to July 1, 2007, 1. 393
b. For benefits paid during the period beginning on July 394
1, 2007, and ending March 31, 2011, 0.90. 395
c. For benefits paid after March 31, 2011, 1. 396
d. For benefits paid during the period beginning April 1, 397
2020, and ending December 31, 2020, 0. 398
e. For benefits paid during the period beginning January 399
1, 2021, and ending June 30, 2021, 1, except as otherwise 400
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adjusted in accordance with paragraph (f). 401
2. For the calculation of contribution rates effective 402
January 1, 2012, and thereafter: 403
a. The tax collection service provider shall assign a 404
variation from the standard rate of contributions for each 405
calendar year to each eligible employer. In determining the 406
contribution rate, varying from the standard rate to be assigned 407
each employer, adjustment factors computed under sub -sub-408
subparagraphs (I)-(IV) are added to the benefit ratio. This 409
addition shall be accomplished in two steps by adding a variable 410
adjustment factor and a final adjustment factor. The sum of 411
these adjustment factors comput ed under sub-sub-subparagraphs 412
(I)-(IV) shall first be algebraically summed. The sum of these 413
adjustment factors shall next be divided by a gross benefit 414
ratio determined as follows: Total benefit payments for the 3 -415
year period described in subparagraph (b )3. are charged to 416
employers eligible for a variation from the standard rate, minus 417
excess payments for the same period, divided by taxable payroll 418
entering into the computation of individual benefit ratios for 419
the calendar year for which the contribution rate is being 420
computed. The ratio of the sum of the adjustment factors 421
computed under sub-sub-subparagraphs (I)-(IV) to the gross 422
benefit ratio is multiplied by each individual benefit ratio 423
that is less than the maximum contribution rate to obtain 424
variable adjustment factors; except that if the sum of an 425
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employer's individual benefit ratio and variable adjustment 426
factor exceeds the maximum contribution rate, the variable 427
adjustment factor is reduced in order for the sum to equal the 428
maximum contribution ra te. The variable adjustment factor for 429
each of these employers is multiplied by his or her taxable 430
payroll entering into the computation of his or her benefit 431
ratio. The sum of these products is divided by the taxable 432
payroll of the employers who entered i nto the computation of 433
their benefit ratios. The resulting ratio is subtracted from the 434
sum of the adjustment factors computed under sub -sub-435
subparagraphs (I)-(IV) to obtain the final adjustment factor. 436
The variable adjustment factors and the final adjustm ent factor 437
must be computed to five decimal places and rounded to the 438
fourth decimal place. This final adjustment factor is added to 439
the variable adjustment factor and benefit ratio of each 440
employer to obtain each employer's contribution rate. An 441
employer's contribution rate may not, however, be rounded to 442
less than 0.1 percent. In determining the contribution rate, 443
varying from the standard rate to be assigned, the computation 444
shall exclude any benefit that is excluded by the multipliers 445
under subparagraph (b)2. and subparagraph 1. The computation of 446
the contribution rate, varying from the standard rate to be 447
assigned, shall also exclude any benefit paid as a result of a 448
governmental order related to COVID -19 to close or reduce 449
capacity of a business. In ad dition, the contribution rate for 450
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the 2021 and 2022 calendar years shall be calculated without the 451
application of the positive adjustment factor in sub -sub-452
subparagraph (III). 453
(I) An adjustment factor for noncharge benefits is 454
computed to the fifth decim al place and rounded to the fourth 455
decimal place by dividing the amount of noncharge benefits 456
during the 3-year period described in subparagraph (b)3. by the 457
taxable payroll of employers eligible for a variation from the 458
standard rate who have a benefit ra tio for the current year 459
which is less than the maximum contribution rate. For purposes 460
of computing this adjustment factor, the taxable payroll of 461
these employers is the taxable payrolls for the 3 years ending 462
June 30 of the current calendar year as repor ted to the tax 463
collection service provider by September 30 of the same calendar 464
year. As used in this sub -sub-subparagraph, the term "noncharge 465
benefits" means benefits paid to an individual, as adjusted 466
pursuant to subparagraph (b)2. and subparagraph 1., from the 467
Unemployment Compensation Trust Fund which were not charged to 468
the employment record of any employer, but excluding any benefit 469
paid as a result of a governmental order related to COVID -19 to 470
close or reduce capacity of a business. 471
(II) An adjustment factor for excess payments is computed 472
to the fifth decimal place, and rounded to the fourth decimal 473
place by dividing the total excess payments during the 3 -year 474
period described in subparagraph (b)3. by the taxable payroll of 475
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employers eligible for a variation from the standard rate who 476
have a benefit ratio for the current year which is less than the 477
maximum contribution rate. For purposes of computing this 478
adjustment factor, the taxable payroll of these employers is the 479
same figure used to compute the adjustment factor for noncharge 480
benefits under sub-sub-subparagraph (I). As used in this sub -481
subparagraph, the term "excess payments" means the amount of 482
benefits charged to the employment record of an employer, as 483
adjusted pursuant to subparagraph (b) 2. and subparagraph 1., 484
during the 3-year period described in subparagraph (b)3., but 485
excluding any benefit paid as a result of a governmental order 486
related to COVID-19 to close or reduce capacity of a business, 487
less the product of the maximum contribution rate and the 488
employer's taxable payroll for the 3 years ending June 30 of the 489
current calendar year as reported to the tax collection service 490
provider by September 30 of the same calendar year. As used in 491
this sub-sub-subparagraph, the term "total excess payments" 492
means the sum of the individual employer excess payments for 493
those employers that were eligible for assignment of a 494
contribution rate different from the standard rate. 495
(III) With respect to computing a positive adjustment 496
factor: 497
(A) Beginning January 1, 2012, if the balance of the 498
Unemployment Compensation Trust Fund on September 30 of the 499
calendar year immediately preceding the calendar year for which 500
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the contribution rate is being computed is less than 4 percent 501
of the taxable payrolls for the year ending June 30 as reported 502
to the tax collection service provider by September 30 of that 503
calendar year, a positive adjustment factor shall be computed. 504
The positive adjustment factor is computed annually to the fifth 505
decimal place and rounded to the fourth decimal place by 506
dividing the sum of the total taxable payrolls for the year 507
ending June 30 of the current calendar year as reported to the 508
tax collection service provider by September 30 of that calendar 509
year into a sum equal to one -fifth of the difference between the 510
balance of the fund as of September 30 of that calendar year and 511
the sum of 5 percent of the total taxable payrolls for that 512
year. The positive adjustment factor remains in effect for 513
subsequent years until the balance of the Unemp loyment 514
Compensation Trust Fund as of September 30 of the year 515
immediately preceding the effective date of the contribution 516
rate equals or exceeds 4 percent of the taxable payrolls for the 517
year ending June 30 of the current calendar year as reported to 518
the tax collection service provider by September 30 of that 519
calendar year. 520
(B) Beginning January 1, 2018, and for each year 521
thereafter, the positive adjustment shall be computed by 522
dividing the sum of the total taxable payrolls for the year 523
ending June 30 of the current calendar year as reported to the 524
tax collection service provider by September 30 of that calendar 525
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year into a sum equal to one -fourth of the difference between 526
the balance of the fund as of September 30 of that calendar year 527
and the sum of 5 percent of the total taxable payrolls for that 528
year. The positive adjustment factor remains in effect for 529
subsequent years until the balance of the Unemployment 530
Compensation Trust Fund as of September 30 of the year 531
immediately preceding the effective date of the contribution 532
rate equals or exceeds 4 percent of the taxable payrolls for the 533
year ending June 30 of the current calendar year as reported to 534
the tax collection service provider by September 30 of that 535
calendar year. 536
(IV) If, beginning January 1, 2015, and each year 537
thereafter, the balance of the Unemployment Compensation Trust 538
Fund as of September 30 of the year immediately preceding the 539
calendar year for which the contribution rate is being computed 540
exceeds 5 percent of the taxable payrolls for the year ending 541
June 30 of the current calendar year as reported to the tax 542
collection service provider by September 30 of that calendar 543
year, a negative adjustment factor must be computed. The 544
negative adjustment factor shall be computed annually beginnin g 545
on January 1, 2015, and each year thereafter, to the fifth 546
decimal place and rounded to the fourth decimal place by 547
dividing the sum of the total taxable payrolls for the year 548
ending June 30 of the current calendar year as reported to the 549
tax collection service provider by September 30 of the calendar 550
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year into a sum equal to one -fourth of the difference between 551
the balance of the fund as of September 30 of the current 552
calendar year and 5 percent of the total taxable payrolls of 553
that year. The negative ad justment factor remains in effect for 554
subsequent years until the balance of the Unemployment 555
Compensation Trust Fund as of September 30 of the year 556
immediately preceding the effective date of the contribution 557
rate is less than 5 percent, but more than 4 pe rcent of the 558
taxable payrolls for the year ending June 30 of the current 559
calendar year as reported to the tax collection service provider 560
by September 30 of that calendar year. The negative adjustment 561
authorized by this section is suspended in any calendar year in 562
which repayment of the principal amount of an advance received 563
from the federal Unemployment Compensation Trust Fund under 42 564
U.S.C. s. 1321 is due to the Federal Government. 565
(V) The maximum contribution rate that may be assigned to 566
an employer is 5.4 percent, except employers participating in an 567
approved short-time compensation plan may be assigned a maximum 568
contribution rate that is 1 percent greater than the maximum 569
contribution rate for other employers in any calendar year in 570
which short-time compensation benefits are charged to the 571
employer's employment record. 572
(VI) As used in this subsection, "taxable payroll" shall 573
be determined by excluding any part of the remuneration paid to 574
an individual by an employer for employment during a calendar 575
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year in excess of the first $7,000. Beginning January 1, 2012, 576
"taxable payroll" shall be determined by excluding any part of 577
the remuneration paid to an individual by an employer for 578
employment during a calendar year as described in s. 579
443.1217(2). For the purposes of the employer rate calculation 580
that will take effect in January 1, 2012, and in January 1, 581
2013, the tax collection service provider shall use the data 582
available for taxable payroll from 2009 based on excluding any 583
part of the remuneration pa id to an individual by an employer 584
for employment during a calendar year in excess of the first 585
$7,000, and from 2010 and 2011, the data available for taxable 586
payroll based on excluding any part of the remuneration paid to 587
an individual by an employer for employment during a calendar 588
year in excess of the first $8,500. 589
b. If the transfer of an employer's employment record to 590
an employing unit under paragraph (g) which, before the 591
transfer, was an employer, the tax collection service provider 592
shall recompute a benefit ratio for the successor employer based 593
on the combined employment records and reassign an appropriate 594
contribution rate to the successor employer effective on the 595
first day of the calendar quarter immediately after the 596
effective date of the tr ansfer. 597
3. The tax collection service provider shall reissue rates 598
for the 2021 calendar year. However, an employer shall continue 599
to timely file its employer's quarterly reports and pay the 600
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contributions due in a timely manner in accordance with the 601
rules of the Department of Commerce. The Department of Revenue 602
shall post the revised rates on its website to enable employers 603
to securely review the revised rates. For contributions for the 604
first quarter of the 2021 calendar year, if any employer remits 605
to the tax collection service provider an amount in excess of 606
the amount that would be due as calculated pursuant to this 607
paragraph, the tax collection service provider shall refund the 608
excess amount from the amount erroneously collected. 609
Notwithstanding s. 44 3.141(6), refunds issued through August 31, 610
2021, for first quarter 2021 contributions must be paid from the 611
General Revenue Fund. 612
4. The tax collection service provider shall calculate and 613
assign contribution rates effective January 1, 2022, through 614
December 31, 2022, excluding any benefit charge that is excluded 615
by the multipliers under subparagraph (b)2. and subparagraph 1.; 616
without the application of the positive adjustment factor in 617
sub-sub-subparagraph 2.a.(III); and without the inclusion of any 618
benefit charge directly related to COVID -19 as a result of a 619
governmental order to close or reduce capacity of a business, as 620
determined by the Department of Commerce, for each employer who 621
is eligible for a variation from the standard rate pursuant to 622
paragraph (d). The Department of Commerce shall provide the tax 623
collection service provider with all necessary benefit charge 624
information by August 1, 2021, including specific information 625
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for adjustments related to COVID -19 charges resulting from a 626
governmental order to close or reduce capacity of a business, to 627
enable the tax collection service provider to calculate and 628
issue tax rates effective January 1, 2022. The tax collection 629
service provider shall calculate and post rates for the 2022 630
calendar year by Marc h 1, 2022. 631
5. Subject to subparagraph 6., the tax collection service 632
provider shall calculate and assign contribution rates effective 633
January 1, 2023, through December 31, 2025, excluding any 634
benefit charge that is excluded by the multipliers under 635
subparagraph (b)2. and subparagraph 1.; without the application 636
of the positive adjustment factor in sub -sub-subparagraph 637
2.a.(III); and without the inclusion of any benefit charge 638
directly related to COVID -19 as a result of a governmental order 639
to close or reduce capacity of a business, as determined by the 640
Department of Commerce, for each employer who is eligible for a 641
variation from the standard rate pursuant to paragraph (d). The 642
Department of Commerce shall provide the tax collection service 643
provider with all necessary benefit charge information by August 644
1 of each year, including specific information for adjustments 645
related to COVID-19 charges resulting from a governmental order 646
to close or reduce capacity of a business, to enable the tax 647
collection service provider to calculate and issue tax rates 648
effective the following January. 649
6. If the balance of the Unemployment Compensation Trust 650
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Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 651
5. is repealed for rates effective the following years. The 652
Office of Economic and Demographic Research shall advise the tax 653
collection service provider of the balance of the trust fund on 654
June 30 by August 1 of that year. After the repeal of 655
subparagraph 5. and notwithstanding the dates specified in that 656
subparagraph, the tax collection service provider shall 657
calculate and assign contribution rates for each subsequent 658
calendar year as otherwise provided in this section. 659
Reviser's note.—Amended to conform to certification by the 660
Office of Economic and Demographi c Research to the 661
Department of Revenue on April 2, 2024, that the ending 662
balance in the Unemployment Compensation Trust Fund 663
exceeded the amount specified in subparagraph 6., thus 664
triggering the repeal of subparagraph 5. pursuant to 665
subparagraph 6. 666
Section 12. Subsection (4) of section 570.441, Florida 667
Statutes, is repealed. 668
Reviser's note.—The cited subsection, which relates to use of 669
specified funds from the Pest Control Trust Fund to carry 670
out the provisions of s. 570.44, expired pursuant to its 671
own terms, effective June 30, 2024. 672
Section 13. Section 570.83, Florida Statutes, is repealed. 673
Reviser's note.—The cited section, the Beef Market Development 674
Act, was repealed pursuant to its own terms, effective 675
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October 1, 2024. 676
Section 14. Subsection (3) of section 717.123, Florida 677
Statutes, is repealed. 678
Reviser's note.—The cited subsection, which provides for 679
retention of specified funds for the 2022 -2023 fiscal year, 680
expired pursuant to its own terms, effective July 1, 2024. 681
Section 15. Section 1002.334, Florida Statutes, is 682
repealed. 683
Reviser's note.—The cited section, which relates to the 684
Innovative Blended Learning and Real -Time Student 685
Assessment Pilot Program, expired pursuant to its own 686
terms, effective July 1, 2024. 687
Section 16. Paragraph (v) of subsection (8) of section 688
213.053, Florida Statutes, is repealed. 689
Reviser's note.—The cited paragraph, which relates to 690
information relative to s. 220.193, is repealed to conform 691
to the repeal of s. 220.193 by this act. 692
Section 17. Subsection (8) of section 220.02, Florida 693
Statutes, is amended to read: 694
220.02 Legislative intent. — 695
(8) It is the intent of the Legislature that credits 696
against either the corporate income tax or the franchise tax be 697
applied in the following order: those enumerated in s. 631.828, 698
those enumerated in s. 220.191, those enumerated in s. 220.181, 699
those enumerated in s. 220.183, those enumerated in s. 220.182, 700
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those enumerated in s. 220.1895, those enumerated in s. 220.195, 701
those enumerated in s. 220.184, those enumerated in s. 220.186, 702
those enumerated in s. 220.1845, those enumerated in s. 220.19, 703
those enumerated in s. 220.185, those enumerated in s. 220.1875, 704
those enumerated in s. 220.1876, those enumerated in s. 705
220.1877, those enumerated in s. 220.1878, those enumerated in 706
s. 220.193, those enumerated in former s. 288.9916, those 707
enumerated in former s. 220.1899, those enumerated in former s. 708
220.194, those enumerated in s. 220.196, those enumerated in s. 709
220.198, those enumerated in s. 220.1915, those enumerated in s. 710
220.199, those enumerated in s. 220.1991, and those enumerated 711
in s. 220.1992. 712
Reviser's note.—Amended to conform to the repeal of s. 220.193 713
by this act. 714
Section 18. Paragraph (a) of subsection (1) of section 715
220.13, Florida Statutes, is amended to read: 716
220.13 "Adjusted federal income" defined. — 717
(1) The term "adjusted federal inco me" means an amount 718
equal to the taxpayer's taxable income as defined in subsection 719
(2), or such taxable income of more than one taxpayer as 720
provided in s. 220.131, for the taxable year, adjusted as 721
follows: 722
(a) Additions.—There shall be added to such ta xable 723
income: 724
1.a. The amount of any tax upon or measured by income, 725
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excluding taxes based on gross receipts or revenues, paid or 726
accrued as a liability to the District of Columbia or any state 727
of the United States which is deductible from gross income i n 728
the computation of taxable income for the taxable year. 729
b. Notwithstanding sub -subparagraph a., if a credit taken 730
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 731
added to taxable income in a previous taxable year under 732
subparagraph 11. and is taken as a deduction for federal tax 733
purposes in the current taxable year, the amount of the 734
deduction allowed shall not be added to taxable income in the 735
current year. The exception in this sub -subparagraph is intended 736
to ensure that the credit unde r s. 220.1875, s. 220.1876, s. 737
220.1877, or s. 220.1878 is added in the applicable taxable year 738
and does not result in a duplicate addition in a subsequent 739
year. 740
2. The amount of interest which is excluded from taxable 741
income under s. 103(a) of the Inter nal Revenue Code or any other 742
federal law, less the associated expenses disallowed in the 743
computation of taxable income under s. 265 of the Internal 744
Revenue Code or any other law, excluding 60 percent of any 745
amounts included in alternative minimum taxable income, as 746
defined in s. 55(b)(2) of the Internal Revenue Code, if the 747
taxpayer pays tax under s. 220.11(3). 748
3. In the case of a regulated investment company or real 749
estate investment trust, an amount equal to the excess of the 750
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net long-term capital gain for the taxable year over the amount 751
of the capital gain dividends attributable to the taxable year. 752
4. That portion of the wages or salaries paid or incurred 753
for the taxable year which is equal to the amount of the credit 754
allowable for the taxable year under s. 220.181. This 755
subparagraph shall expire on the date specified in s. 290.016 756
for the expiration of the Florida Enterprise Zone Act. 757
5. That portion of the ad valorem school taxes paid or 758
incurred for the taxable year which is equal to the amount of 759
the credit allowable for the taxable year under s. 220.182. This 760
subparagraph shall expire on the date specified in s. 290.016 761
for the expiration of the Florida Enterprise Zone Act. 762
6. The amount taken as a credit under s. 220.195 which is 763
deductible from gross income in the computation of taxable 764
income for the taxable year. 765
7. That portion of assessments to fund a guaranty 766
association incurred for the taxable year which is equal to the 767
amount of the credit allowable for the taxable year. 768
8. In the case of a nonprofit corporation which holds a 769
pari-mutuel permit and which is exempt from federal income tax 770
as a farmers' cooperative, an amount equal to the excess of the 771
gross income attributable to the pari -mutuel operations over the 772
attributable expenses for the taxable year. 773
9. The amount taken as a credit for the taxable year under 774
s. 220.1895. 775
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10. Up to nine percent of the eligible basis of any 776
designated project which is equal to the credit allowable for 777
the taxable year under s. 220.185. 778
11. Any amount taken as a credit for the taxable year 779
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 780
addition in this subparagraph is intended to ensure that the 781
same amount is not allowed for the tax purposes of this state as 782
both a deduction from income and a credit against the tax. This 783
addition is not intended to result in adding the same expense 784
back to income more than once. 785
12. The amount taken as a credit for the taxable year 786
under s. 220.193. 787
13. The amount taken as a credit f or the taxable year 788
under s. 220.196. The addition in this subparagraph is intended 789
to ensure that the same amount is not allowed for the tax 790
purposes of this state as both a deduction from income and a 791
credit against the tax. The addition is not intended to result 792
in adding the same expense back to income more than once. 793
13.14. The amount taken as a credit for the taxable year 794
pursuant to s. 220.198. 795
14.15. The amount taken as a credit for the taxable year 796
pursuant to s. 220.1915. 797
15.16. The amount taken as a credit for the taxable year 798
pursuant to s. 220.199. 799
16.17. The amount taken as a credit for the taxable year 800
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pursuant to s. 220.1991. 801
Reviser's note.—Amended to conform to the repeal of s. 220.193 802
by this act. 803
Section 19. Paragraph (n) of subsection (2) of section 804
377.703, Florida Statutes, is repealed. 805
Reviser's note.—The cited paragraph, which relates to an 806
assessment of the renewable energy production credit 807
authorized in s. 220.193, is repealed to conform to the 808
repeal of s. 220.193 by t his act. 809
Section 20. Section 571.26, Florida Statutes, is amended 810
to read: 811
571.26 Florida Agricultural Promotional Campaign Trust 812
Fund.—There is hereby created the Florida Agricultural 813
Promotional Campaign Trust Fund within the Department of 814
Agriculture and Consumer Services to receive all moneys related 815
to the Florida Agricultu ral Promotional Campaign. Moneys 816
deposited in the trust fund shall be appropriated for the sole 817
purpose of implementing the Florida Agricultural Promotional 818
Campaign, except for money deposited in the trust fund pursuant 819
to s. 212.20(6)(d)6.e. 212.20(6)(d)6.h., which shall be held 820
separately and used solely for the purposes identified in s. 821
571.265. 822
Reviser's note.—Amended to conform to the redesignation of 823
existing sub-subparagraphs by s. 17, ch. 2023 -173, Laws of 824
Florida, and the deletion of s. 212.20(6)( d)6.e. by this 825
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act. 826
Section 21. Subsection (2) of section 571.265, Florida 827
Statutes, is amended to read: 828
571.265 Promotion of Florida thoroughbred breeding and of 829
thoroughbred racing at Florida thoroughbred tracks; distribution 830
of funds.— 831
(2) Funds deposited into the Florida Agricultural 832
Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.e. 833
212.20(6)(d)6.f. shall be used by the department to encourage 834
the agricultural activity of breeding thoroughbred racehorses in 835
this state and to enhanc e thoroughbred racing conducted at 836
thoroughbred tracks in this state as provided in this section. 837
If the funds made available under this section are not fully 838
used in any one fiscal year, any unused amounts shall be carried 839
forward in the trust fund into f uture fiscal years and made 840
available for distribution as provided in this section. 841
Reviser's note.—Amended to conform to the deletion of s. 842
212.20(6)(d)6.e. by this act. 843
Section 22. This act shall take effect on the 60th day 844
after adjournment sine die of the session of the Legislature in 845
which enacted. 846