Florida 2025 Regular Session

Florida House Bill H7019 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 7019 2025
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb7019-00
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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	A reviser's bill to be entitled 1
13	13	An act relating to the Florida Statutes; repealing ss. 2
14	14	161.101(22), 161.551, 220.193, 259.10521, 288.0655(7), 3
15	15	331.3101(5)(d), 381.933, 570.441(4), 570.83, 4
16	16	717.123(3), and 1002.334, F.S., and amending ss. 5
17	17	212.20, 320.06, 402.57, and 443.131, F.S., to delete 6
18	18	provisions which have become inoperative by noncurrent 7
19	19	repeal or expiration and, pursuant to s. 11.242(5)(b) 8
20	20	and (i), F.S., may be omitted from th e 2024 Florida 9
21	21	Statutes only through a reviser's bill duly enacted by 10
22	22	the Legislature; amending ss. 213.053, 220.02, 220.13, 11
23	23	377.703, 571.26, and 571.265, F.S., to conform to the 12
24	24	changes by this act; providing an effective date. 13
25	25	14
26	26	Be It Enacted by the L egislature of the State of Florida: 15
27	27	16
28	28	Section 1. Subsection (22) of section 161.101, Florida 17
29	29	Statutes, is repealed. 18
30	30	Reviser's note.—The cited subsection, which relates to waiver or 19
31	31	reduction of match requirements for beaches in specified 20
32	32	counties impacted by Hurricane Ian or Hurricane Nicole, for 21
33	33	the 2023-2024 fiscal year, expired pursuant to its own 22
34	34	terms, effective July 1, 2024. 23
35	35	Section 2. Section 161.551, Florida Statutes, is repealed. 24
36	36	Reviser's note.—The cited section, which relates to public 25
37	37
38	38	HB 7019 2025
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45	45	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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47	47	financing of construction projects within the coastal 26
48	48	building zone, was repealed pursuant to its own terms, 27
49	49	effective July 1, 2024. 28
50	50	Section 3. Paragraph (d) of subsection (6) of section 29
51	51	212.20, Florida Statutes, is amended to read: 30
52	52	212.20 Funds collect ed, disposition; additional powers of 31
53	53	department; operational expense; refund of taxes adjudicated 32
54	54	unconstitutionally collected. — 33
55	55	(6) Distribution of all proceeds under this chapter and 34
56	56	ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 35
57	57	(d) The proceeds of all other taxes and fees imposed 36
58	58	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 37
59	59	and (2)(b) shall be distributed as follows: 38
60	60	1. In any fiscal year, the greater of $500 million, minus 39
61	61	an amount equal to 4.6 percent of the proceeds of the taxes 40
62	62	collected pursuant to chapter 201, or 5.2 percent of all other 41
63	63	taxes and fees imposed pursuant to this chapter or remitted 42
64	64	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 43
65	65	monthly installments into the General Revenue Fund . 44
66	66	2. After the distribution under subparagraph 1., 8.9744 45
67	67	percent of the amount remitted by a sales tax dealer located 46
68	68	within a participating county pursuant to s. 218.61 shall be 47
69	69	transferred into the Local Government Half -cent Sales Tax 48
70	70	Clearing Trust Fund. Beginning July 1, 2003, the amount to be 49
71	71	transferred shall be reduced by 0.1 percent, and the department 50
72	72
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80	80	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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82	82	shall distribute this amount to the Public Employees Relations 51
83	83	Commission Trust Fund less $5,000 each month, which shall be 52
84	84	added to the amount ca lculated in subparagraph 3. and 53
85	85	distributed accordingly. 54
86	86	3. After the distribution under subparagraphs 1. and 2., 55
87	87	0.0966 percent shall be transferred to the Local Government 56
88	88	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 57
89	89	to s. 218.65. 58
90	90	4. After the distributions under subparagraphs 1., 2., and 59
91	91	3., 2.0810 percent of the available proceeds shall be 60
92	92	transferred monthly to the Revenue Sharing Trust Fund for 61
93	93	Counties pursuant to s. 218.215. 62
94	94	5. After the distributions under subparagraphs 1. , 2., and 63
95	95	3., 1.3653 percent of the available proceeds shall be 64
96	96	transferred monthly to the Revenue Sharing Trust Fund for 65
97	97	Municipalities pursuant to s. 218.215. If the total revenue to 66
98	98	be distributed pursuant to this subparagraph is at least as 67
99	99	great as the amount due from the Revenue Sharing Trust Fund for 68
100	100	Municipalities and the former Municipal Financial Assistance 69
101	101	Trust Fund in state fiscal year 1999 -2000, no municipality shall 70
102	102	receive less than the amount due from the Revenue Sharing Trust 71
103	103	Fund for Municipalities and the former Municipal Financial 72
104	104	Assistance Trust Fund in state fiscal year 1999 -2000. If the 73
105	105	total proceeds to be distributed are less than the amount 74
106	106	received in combination from the Revenue Sharing Trust Fund for 75
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115	115	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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117	117	Municipalities and the form er Municipal Financial Assistance 76
118	118	Trust Fund in state fiscal year 1999 -2000, each municipality 77
119	119	shall receive an amount proportionate to the amount it was due 78
120	120	in state fiscal year 1999 -2000. 79
121	121	6. Of the remaining proceeds: 80
122	122	a. In each fiscal year, the sum of $29,915,500 shall be 81
123	123	divided into as many equal parts as there are counties in the 82
124	124	state, and one part shall be distributed to each county. The 83
125	125	distribution among the several counties must begin each fiscal 84
126	126	year on or before January 5th and continue mon thly for a total 85
127	127	of 4 months. If a local or special law required that any moneys 86
128	128	accruing to a county in fiscal year 1999 -2000 under the then-87
129	129	existing provisions of s. 550.135 be paid directly to the 88
130	130	district school board, special district, or a municipal 89
131	131	government, such payment must continue until the local or 90
132	132	special law is amended or repealed. The state covenants with 91
133	133	holders of bonds or other instruments of indebtedness issued by 92
134	134	local governments, special districts, or district school boards 93
135	135	before July 1, 2000, that it is not the intent of this 94
136	136	subparagraph to adversely affect the rights of those holders or 95
137	137	relieve local governments, special districts, or district school 96
138	138	boards of the duty to meet their obligations as a result of 97
139	139	previous pledges or a ssignments or trusts entered into which 98
140	140	obligated funds received from the distribution to county 99
141	141	governments under then -existing s. 550.135. This distribution 100
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150	150	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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152	152	specifically is in lieu of funds distributed under s. 550.135 101
153	153	before July 1, 2000. 102
154	154	b. The department shall distribute $166,667 monthly to 103
155	155	each applicant certified as a facility for a new or retained 104
156	156	professional sports franchise pursuant to s. 288.1162. Up to 105
157	157	$41,667 shall be distributed monthly by the department to each 106
158	158	certified applicant as defin ed in s. 288.11621 for a facility 107
159	159	for a spring training franchise. However, not more than $416,670 108
160	160	may be distributed monthly in the aggregate to all certified 109
161	161	applicants for facilities for spring training franchises. 110
162	162	Distributions begin 60 days after such certification and 111
163	163	continue for not more than 30 years, except as otherwise 112
164	164	provided in s. 288.11621. A certified applicant identified in 113
165	165	this sub-subparagraph may not receive more in distributions than 114
166	166	expended by the applicant for the public purposes pro vided in s. 115
167	167	288.1162(5) or s. 288.11621(3). 116
168	168	c. The department shall distribute up to $83,333 monthly 117
169	169	to each certified applicant as defined in s. 288.11631 for a 118
170	170	facility used by a single spring training franchise, or up to 119
171	171	$166,667 monthly to each certi fied applicant as defined in s. 120
172	172	288.11631 for a facility used by more than one spring training 121
173	173	franchise. Monthly distributions begin 60 days after such 122
174	174	certification or July 1, 2016, whichever is later, and continue 123
175	175	for not more than 20 years to each cert ified applicant as 124
176	176	defined in s. 288.11631 for a facility used by a single spring 125
177	177
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185	185	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
186	186
187	187	training franchise or not more than 25 years to each certified 126
188	188	applicant as defined in s. 288.11631 for a facility used by more 127
189	189	than one spring training franchise. A certifie d applicant 128
190	190	identified in this sub -subparagraph may not receive more in 129
191	191	distributions than expended by the applicant for the public 130
192	192	purposes provided in s. 288.11631(3). 131
193	193	d. The department shall distribute $15,333 monthly to the 132
194	194	State Transportation Trust Fund. 133
195	195	e.(I) On or before July 25, 2021, August 25, 2021, and 134
196	196	September 25, 2021, the department shall distribute $324,533,334 135
197	197	in each of those months to the Unemployment Compensation Trust 136
198	198	Fund, less an adjustment for refunds issued from the General 137
199	199	Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 138
200	200	distribution. The adjustments made by the department to the 139
201	201	total distributions shall be equal to the total refunds made 140
202	202	pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 141
203	203	subtracted from any single distribution exceeds the 142
204	204	distribution, the department may not make that distribution and 143
205	205	must subtract the remaining balance from the next distribution. 144
206	206	(II) Beginning July 2022, and on or before the 25th day of 145
207	207	each month, the department sh all distribute $90 million monthly 146
208	208	to the Unemployment Compensation Trust Fund. 147
209	209	(III) If the ending balance of the Unemployment 148
210	210	Compensation Trust Fund exceeds $4,071,519,600 on the last day 149
211	211	of any month, as determined from United States Department of th e 150
212	212
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220	220	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
221	221
222	222	Treasury data, the Office of Economic and Demographic Research 151
223	223	shall certify to the department that the ending balance of the 152
224	224	trust fund exceeds such amount. 153
225	225	(IV) This sub-subparagraph is repealed, and the department 154
226	226	shall end monthly distributions und er sub-sub-subparagraph (II), 155
227	227	on the date the department receives certification under sub -sub-156
228	228	subparagraph (III). 157
229	229	e.f. Beginning July 1, 2023, in each fiscal year, the 158
230	230	department shall distribute $27.5 million to the Florida 159
231	231	Agricultural Promotional Camp aign Trust Fund under s. 571.26, 160
232	232	for further distribution in accordance with s. 571.265. 161
233	233	7. All other proceeds must remain in the General Revenue 162
234	234	Fund. 163
235	235	Reviser's note.—Amended to delete sub -subparagraph (6)(d)6.e. 164
236	236	pursuant to certification by the Office of Economic and 165
237	237	Demographic Research to the Department of Revenue on April 166
238	238	2, 2024, that the ending balance in the Unemployment 167
239	239	Compensation Trust Fund exceeded the amount specified in 168
240	240	sub-sub-subparagraph (III), thus triggering the repeal of 169
241	241	sub-subparagraph e. pursuant to sub -sub-subparagraph (IV). 170
242	242	Section 4. Section 220.193, Florida Statutes, is repealed. 171
243	243	Reviser's note.—The cited section, which relates to the Florida 172
244	244	renewable energy production tax credit, was limited to a 173
245	245	period ending June 30, 201 6. 174
246	246	Section 5. Section 259.10521, Florida Statutes, is 175
247	247
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255	255	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
256	256
257	257	repealed. 176
258	258	Reviser's note.—The cited section, which relates to a citizen 177
259	259	support organization for the benefit of the Babcock Ranch 178
260	260	Preserve, was repealed pursuant to its own terms, effective 179
261	261	October 1, 2024. 180
262	262	Section 6. Subsection (7) of section 288.0655, Florida 181
263	263	Statutes, is repealed. 182
264	264	Reviser's note.—The cited subsection, which relates to award 183
265	265	grants from the Rural Infrastructure Fund for the 2023 -2024 184
266	266	fiscal year for specified counties impacted by Hurricane 185
267	267	Idalia, expired pursuant to its own terms, effective July 186
268	268	1, 2024. 187
269	269	Section 7. Paragraph (b) of subsection (1) of section 188
270	270	320.06, Florida Statutes, is amended to read: 189
271	271	320.06 Registration certificates, license plates, and 190
272	272	validation stickers generally.— 191
273	273	(1) 192
274	274	(b)1. Registration license plates bearing a graphic symbol 193
275	275	and the alphanumeric system of identification shall be issued 194
276	276	for a 10-year period. At the end of the 10 -year period, upon 195
277	277	renewal, the plate shall be replaced. The departmen t shall 196
278	278	extend the scheduled license plate replacement date from a 6 -197
279	279	year period to a 10-year period. The fee for such replacement is 198
280	280	$28, $2.80 of which shall be paid each year before the plate is 199
281	281	replaced, to be credited toward the next $28 replacement f ee. 200
282	282
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290	290	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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292	292	The fees shall be deposited into the Highway Safety Operating 201
293	293	Trust Fund. A credit or refund may not be given for any prior 202
294	294	years' payments of the prorated replacement fee if the plate is 203
295	295	replaced or surrendered before the end of the 10 -year period, 204
296	296	except that a credit may be given if a registrant is required by 205
297	297	the department to replace a license plate under s. 206
298	298	320.08056(8)(a). With each license plate, a validation sticker 207
299	299	shall be issued showing the owner's birth month, license plate 208
300	300	number, and the year of expiration or the appropriate renewal 209
301	301	period if the owner is not a natural person. The validation 210
302	302	sticker shall be placed on the upper right corner of the license 211
303	303	plate. The license plate and validation sticker shall be issued 212
304	304	based on the applican t's appropriate renewal period. The 213
305	305	registration period is 12 months, the extended registration 214
306	306	period is 24 months, and all expirations occur based on the 215
307	307	applicant's appropriate registration period. Rental vehicles 216
308	308	taxed pursuant to s. 320.08(6)(a) and r ental trucks taxed 217
309	309	pursuant to s. 320.08(3)(a) -(c) and (4)(a)-(d) may elect a 218
310	310	permanent registration period, provided payment of the 219
311	311	appropriate license taxes and fees occurs annually. 220
312	312	2. A vehicle that has an apportioned registration shall be 221
313	313	issued an annual license plate and a cab card that denote the 222
314	314	declared gross vehicle weight for each apportioned jurisdiction 223
315	315	in which the vehicle is authorized to operate. This subparagraph 224
316	316	expires June 30, 2024. 225
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325	325	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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327	327	2.3. Beginning July 1, 2024, a vehicle registered in 226
328	328	accordance with the International Registration Plan must be 227
329	329	issued a license plate for a 3 -year period. At the end of the 3 -228
330	330	year period, upon renewal, the license plate must be replaced. 229
331	331	Each license plate must include a validation sticker showing the 230
332	332	month of expiration. A cab card denoting the declared gross 231
333	333	vehicle weight for each apportioned jurisdiction must be issued 232
334	334	annually. The fee for an original or a renewal cab card is $28, 233
335	335	which must be deposited into the Highway Safety Operating Trust 234
336	336	Fund. If the license plate is damaged or worn, it may be 235
337	337	replaced at no charge by applying to the department and 236
338	338	surrendering the current license plate. 237
339	339	3.4. In order to retain the efficient administration of 238
340	340	the taxes and fees imposed by this chapter, the 80 -cent fee 239
341	341	increase in the replacement fee imposed by chapter 2009 -71, Laws 240
342	342	of Florida, is negated as provided in s. 320.0804. 241
343	343	Reviser's note.—Amended to conform to the expiration of 242
344	344	subparagraph (1)(b)2. pursuant to its own terms, effective 243
345	345	June 30, 2024. 244
346	346	Section 8. Paragraph (d) of subsection (5) of section 245
347	347	331.3101, Florida Statutes, is repealed. 246
348	348	Reviser's note.—The cited paragraph, which relates to 247
349	349	information relating to corrective action by Space Florida 248
350	350	to address findings in Auditor General Repor t No. 2022-049, 249
351	351	expired pursuant to its own terms, effective July 1, 2024. 250
352	352
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360	360	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
361	361
362	362	Section 9. Section 381.933, Florida Statutes, is repealed. 251
363	363	Reviser's note.—The cited section, which relates to mammography 252
364	364	reports, was repealed pursuant to its own terms, effec tive 253
365	365	September 10, 2024. 254
366	366	Section 10. Section 402.57, Florida Statutes, is amended 255
367	367	to read: 256
368	368	402.57 Direct-support organization organizations.— 257
369	369	(1) DEPARTMENT OF CHILDREN AND FAMILIES. —The Department of 258
370	370	Children and Families is authorized to create a direct -support 259
371	371	organization, the sole purpose of which is to support the 260
372	372	department in carrying out its purposes and responsibilities. 261
373	373	(1)(a) The direct-support organization must be: 262
374	374	(a)1. A not-for-profit corporation incorporated under 263
375	375	chapter 617 and approved by the Department of State as a not -264
376	376	for-profit corporation; 265
377	377	(b)2. Organized and operated to conduct programs and 266
378	378	activities; to raise funds ; to request and receive grants, 267
379	379	gifts, and bequests of moneys; to acquire, receive, hold, 268
380	380	invest, and administer, in its own name, securities, funds, 269
381	381	objects of value, or other property, real or personal; and to 270
382	382	make expenditures to or for the direct or i ndirect benefit of 271
383	383	the department and the individuals it serves; and 272
384	384	(c)3. Determined by the department to be operating in a 273
385	385	manner consistent with the goals and purposes of the department, 274
386	386	the best interest of the state, and the needs of children and 275
387	387
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395	395	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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397	397	adults served by the department. 276
398	398	(2)(b) The direct-support organization shall operate under 277
399	399	a written contract with the department. The contract must 278
400	400	provide for all of the following: 279
401	401	(a)1. Department approval of the articles of incorporation 280
402	402	and bylaws of the direct-support organization. 281
403	403	(b)2. Submission of an annual budget for department 282
404	404	approval. 283
405	405	(c)3. Certification by the department that the direct -284
406	406	support organization is complying with the terms of the contract 285
407	407	and operating in a manner consisten t with the goals and purposes 286
408	408	of the department and in the best interest of the state. Such 287
409	409	certification must be made annually and reported in the official 288
410	410	minutes of a meeting of the direct -support organization. 289
411	411	(d)4. The reversion to the state of mone ys and property 290
412	412	held in trust by the direct -support organization for the benefit 291
413	413	of those served by the department if the department ceases to 292
414	414	exist or the reversion to the department if the direct -support 293
415	415	organization is no longer approved to operate for the 294
416	416	department, a county commission, or a circuit board or ceases to 295
417	417	exist. 296
418	418	(e)5. The fiscal year of the direct -support organization, 297
419	419	which must begin July 1 of each year and end June 30 of the 298
420	420	following year. 299
421	421	(f)6. The disclosure of material provision s of the 300
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430	430	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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432	432	contract, and the distinction between the department and the 301
433	433	direct-support organization, to donors of gifts, contributions, 302
434	434	or bequests, including such disclosure on all promotional and 303
435	435	fundraising publications. 304
436	436	(3)(c) The Secretary of Children and Families shall 305
437	437	appoint the board of directors of the direct -support 306
438	438	organization. The board members shall be appointed according to 307
439	439	the organization's bylaws. 308
440	440	(4)(d) The department may allow, without charge, 309
441	441	appropriate use of fixed property, facili ties, and personnel 310
442	442	services of the department by the direct -support organization, 311
443	443	subject to the requirements of this section. As used in this 312
444	444	section subsection, the term "personnel services" includes full -313
445	445	time or part-time personnel, as well as payroll processing 314
446	446	services. 315
447	447	(a)1. The department may not allow a direct -support 316
448	448	organization to use any fixed property, facilities, or personnel 317
449	449	services of the department if the direct -support organization 318
450	450	does not provide equal membership and employment oppor tunities 319
451	451	to all persons regardless of race, color, religion, sex, age, or 320
452	452	national origin. 321
453	453	(b)2. The department may prescribe any conditions with 322
454	454	which a direct-support organization must comply to use fixed 323
455	455	property, facilities, or personnel services of the department 324
456	456	and shall adopt rules prescribing those conditions and the 325
457	457
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465	465	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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467	467	procedures by which the direct -support organization is governed. 326
468	468	(5)(e) The direct-support organization may collect, 327
469	469	expend, and provide funds for: 328
470	470	(a)1. Addressing gaps in servi ces for the children and 329
471	471	adults served by the department. 330
472	472	(b)2. Development, implementation, and operation of 331
473	473	targeted prevention efforts. 332
474	474	(c)3. Services and activities that support the goals of 333
475	475	the department. 334
476	476	(d)4. Functions of the direct -support organization's board 335
477	477	of directors, as necessary and approved by the department. 336
478	478	337
479	479	The funds of the direct -support organization may not be used for 338
480	480	the purpose of lobbying as defined in s. 11.045. 339
481	481	(6)(f) Any moneys may be held in a separate depository 340
482	482	account in the name of the direct -support organization and 341
483	483	subject to the provisions of the contract with the department. 342
484	484	(7)(g) The direct-support organization shall provide for 343
485	485	an annual financial audit in accordance with s. 215.981. 344
486	486	(8)(h) This section subsection is repealed October 1, 345
487	487	2028, unless reviewed and saved from repeal by the Legislature. 346
488	488	(2) CHILDREN AND YOUTH CABINET. —The Department of Children 347
489	489	and Families shall establish a direct -support organization to 348
490	490	assist the Children and Youth Cabinet established in s. 402.56 349
491	491	in carrying out its purposes and responsibilities, primarily 350
492	492
493	493	HB 7019 2025
494	494
495	495
496	496
497	497	CODING: Words stricken are deletions; words underlined are additions.
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500	500	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
501	501
502	502	regarding fostering public awareness of children and youth 351
503	503	issues and developing new partners in the effort to serve 352
504	504	children and youth by raising money; submitting requests for and 353
505	505	receiving grants from the Federal Government, the state or its 354
506	506	political subdivisions, private foundations, and individuals; 355
507	507	and making expenditures to or for the benefit of the cabinet. 356
508	508	The sole purpose for the direct-support organization is to 357
509	509	support the cabinet. 358
510	510	(a) The direct-support organization must be: 359
511	511	1. Incorporated under chapter 617 and approved by the 360
512	512	Department of State as a Florida corporation not for profit. 361
513	513	2. Organized and operated to m ake expenditures to or for 362
514	514	the benefit of the cabinet. 363
515	515	3. Approved by the department to be operating for the 364
516	516	benefit of and in a manner consistent with the goals of the 365
517	517	cabinet and in the best interest of the state. 366
518	518	(b) The board of directors of the direct-support 367
519	519	organization shall consist of seven members appointed by the 368
520	520	Governor. Each member of the board of directors shall be 369
521	521	appointed to a 4-year term. However, for the purpose of 370
522	522	providing staggered terms, the initial appointments shall be for 371
523	523	either 2 years or 4 years, as determined by the Governor. 372
524	524	(c) The direct-support organization shall operate under a 373
525	525	written contract with the department. 374
526	526	(d) All moneys received by the direct -support organization 375
527	527
528	528	HB 7019 2025
529	529
530	530
531	531
532	532	CODING: Words stricken are deletions; words underlined are additions.
533	533	hb7019-00
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535	535	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
536	536
537	537	must be deposited into an account of the direct-support 376
538	538	organization and shall be used in a manner consistent with the 377
539	539	goals of the cabinet. 378
540	540	(e) This subsection is repealed October 1, 2024, unless 379
541	541	reviewed and saved from repeal by the Legislature. 380
542	542	Reviser's note.—Amended to conform to the repea l of subsection 381
543	543	(2) pursuant to its own terms, effective October 1, 2024. 382
544	544	Section 11. Paragraph (e) of subsection (3) of section 383
545	545	443.131, Florida Statutes, is amended to read: 384
546	546	443.131 Contributions. — 385
547	547	(3) VARIATION OF CONTRIBUTION RATES BASED ON BEN EFIT 386
548	548	EXPERIENCE.— 387
549	549	(e) Assignment of variations from the standard rate. — 388
550	550	1. As used in this paragraph, the terms "total benefit 389
551	551	payments," "benefits paid to an individual," and "benefits 390
552	552	charged to the employment record of an employer" mean the amount 391
553	553	of benefits paid to individuals multiplied by: 392
554	554	a. For benefits paid prior to July 1, 2007, 1. 393
555	555	b. For benefits paid during the period beginning on July 394
556	556	1, 2007, and ending March 31, 2011, 0.90. 395
557	557	c. For benefits paid after March 31, 2011, 1. 396
558	558	d. For benefits paid during the period beginning April 1, 397
559	559	2020, and ending December 31, 2020, 0. 398
560	560	e. For benefits paid during the period beginning January 399
561	561	1, 2021, and ending June 30, 2021, 1, except as otherwise 400
562	562
563	563	HB 7019 2025
564	564
565	565
566	566
567	567	CODING: Words stricken are deletions; words underlined are additions.
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570	570	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
571	571
572	572	adjusted in accordance with paragraph (f). 401
573	573	2. For the calculation of contribution rates effective 402
574	574	January 1, 2012, and thereafter: 403
575	575	a. The tax collection service provider shall assign a 404
576	576	variation from the standard rate of contributions for each 405
577	577	calendar year to each eligible employer. In determining the 406
578	578	contribution rate, varying from the standard rate to be assigned 407
579	579	each employer, adjustment factors computed under sub -sub-408
580	580	subparagraphs (I)-(IV) are added to the benefit ratio. This 409
581	581	addition shall be accomplished in two steps by adding a variable 410
582	582	adjustment factor and a final adjustment factor. The sum of 411
583	583	these adjustment factors comput ed under sub-sub-subparagraphs 412
584	584	(I)-(IV) shall first be algebraically summed. The sum of these 413
585	585	adjustment factors shall next be divided by a gross benefit 414
586	586	ratio determined as follows: Total benefit payments for the 3 -415
587	587	year period described in subparagraph (b )3. are charged to 416
588	588	employers eligible for a variation from the standard rate, minus 417
589	589	excess payments for the same period, divided by taxable payroll 418
590	590	entering into the computation of individual benefit ratios for 419
591	591	the calendar year for which the contribution rate is being 420
592	592	computed. The ratio of the sum of the adjustment factors 421
593	593	computed under sub-sub-subparagraphs (I)-(IV) to the gross 422
594	594	benefit ratio is multiplied by each individual benefit ratio 423
595	595	that is less than the maximum contribution rate to obtain 424
596	596	variable adjustment factors; except that if the sum of an 425
597	597
598	598	HB 7019 2025
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600	600
601	601
602	602	CODING: Words stricken are deletions; words underlined are additions.
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605	605	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
606	606
607	607	employer's individual benefit ratio and variable adjustment 426
608	608	factor exceeds the maximum contribution rate, the variable 427
609	609	adjustment factor is reduced in order for the sum to equal the 428
610	610	maximum contribution ra te. The variable adjustment factor for 429
611	611	each of these employers is multiplied by his or her taxable 430
612	612	payroll entering into the computation of his or her benefit 431
613	613	ratio. The sum of these products is divided by the taxable 432
614	614	payroll of the employers who entered i nto the computation of 433
615	615	their benefit ratios. The resulting ratio is subtracted from the 434
616	616	sum of the adjustment factors computed under sub -sub-435
617	617	subparagraphs (I)-(IV) to obtain the final adjustment factor. 436
618	618	The variable adjustment factors and the final adjustm ent factor 437
619	619	must be computed to five decimal places and rounded to the 438
620	620	fourth decimal place. This final adjustment factor is added to 439
621	621	the variable adjustment factor and benefit ratio of each 440
622	622	employer to obtain each employer's contribution rate. An 441
623	623	employer's contribution rate may not, however, be rounded to 442
624	624	less than 0.1 percent. In determining the contribution rate, 443
625	625	varying from the standard rate to be assigned, the computation 444
626	626	shall exclude any benefit that is excluded by the multipliers 445
627	627	under subparagraph (b)2. and subparagraph 1. The computation of 446
628	628	the contribution rate, varying from the standard rate to be 447
629	629	assigned, shall also exclude any benefit paid as a result of a 448
630	630	governmental order related to COVID -19 to close or reduce 449
631	631	capacity of a business. In ad dition, the contribution rate for 450
632	632
633	633	HB 7019 2025
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635	635
636	636
637	637	CODING: Words stricken are deletions; words underlined are additions.
638	638	hb7019-00
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640	640	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
641	641
642	642	the 2021 and 2022 calendar years shall be calculated without the 451
643	643	application of the positive adjustment factor in sub -sub-452
644	644	subparagraph (III). 453
645	645	(I) An adjustment factor for noncharge benefits is 454
646	646	computed to the fifth decim al place and rounded to the fourth 455
647	647	decimal place by dividing the amount of noncharge benefits 456
648	648	during the 3-year period described in subparagraph (b)3. by the 457
649	649	taxable payroll of employers eligible for a variation from the 458
650	650	standard rate who have a benefit ra tio for the current year 459
651	651	which is less than the maximum contribution rate. For purposes 460
652	652	of computing this adjustment factor, the taxable payroll of 461
653	653	these employers is the taxable payrolls for the 3 years ending 462
654	654	June 30 of the current calendar year as repor ted to the tax 463
655	655	collection service provider by September 30 of the same calendar 464
656	656	year. As used in this sub -sub-subparagraph, the term "noncharge 465
657	657	benefits" means benefits paid to an individual, as adjusted 466
658	658	pursuant to subparagraph (b)2. and subparagraph 1., from the 467
659	659	Unemployment Compensation Trust Fund which were not charged to 468
660	660	the employment record of any employer, but excluding any benefit 469
661	661	paid as a result of a governmental order related to COVID -19 to 470
662	662	close or reduce capacity of a business. 471
663	663	(II) An adjustment factor for excess payments is computed 472
664	664	to the fifth decimal place, and rounded to the fourth decimal 473
665	665	place by dividing the total excess payments during the 3 -year 474
666	666	period described in subparagraph (b)3. by the taxable payroll of 475
667	667
668	668	HB 7019 2025
669	669
670	670
671	671
672	672	CODING: Words stricken are deletions; words underlined are additions.
673	673	hb7019-00
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675	675	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
676	676
677	677	employers eligible for a variation from the standard rate who 476
678	678	have a benefit ratio for the current year which is less than the 477
679	679	maximum contribution rate. For purposes of computing this 478
680	680	adjustment factor, the taxable payroll of these employers is the 479
681	681	same figure used to compute the adjustment factor for noncharge 480
682	682	benefits under sub-sub-subparagraph (I). As used in this sub -481
683	683	subparagraph, the term "excess payments" means the amount of 482
684	684	benefits charged to the employment record of an employer, as 483
685	685	adjusted pursuant to subparagraph (b) 2. and subparagraph 1., 484
686	686	during the 3-year period described in subparagraph (b)3., but 485
687	687	excluding any benefit paid as a result of a governmental order 486
688	688	related to COVID-19 to close or reduce capacity of a business, 487
689	689	less the product of the maximum contribution rate and the 488
690	690	employer's taxable payroll for the 3 years ending June 30 of the 489
691	691	current calendar year as reported to the tax collection service 490
692	692	provider by September 30 of the same calendar year. As used in 491
693	693	this sub-sub-subparagraph, the term "total excess payments" 492
694	694	means the sum of the individual employer excess payments for 493
695	695	those employers that were eligible for assignment of a 494
696	696	contribution rate different from the standard rate. 495
697	697	(III) With respect to computing a positive adjustment 496
698	698	factor: 497
699	699	(A) Beginning January 1, 2012, if the balance of the 498
700	700	Unemployment Compensation Trust Fund on September 30 of the 499
701	701	calendar year immediately preceding the calendar year for which 500
702	702
703	703	HB 7019 2025
704	704
705	705
706	706
707	707	CODING: Words stricken are deletions; words underlined are additions.
708	708	hb7019-00
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710	710	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
711	711
712	712	the contribution rate is being computed is less than 4 percent 501
713	713	of the taxable payrolls for the year ending June 30 as reported 502
714	714	to the tax collection service provider by September 30 of that 503
715	715	calendar year, a positive adjustment factor shall be computed. 504
716	716	The positive adjustment factor is computed annually to the fifth 505
717	717	decimal place and rounded to the fourth decimal place by 506
718	718	dividing the sum of the total taxable payrolls for the year 507
719	719	ending June 30 of the current calendar year as reported to the 508
720	720	tax collection service provider by September 30 of that calendar 509
721	721	year into a sum equal to one -fifth of the difference between the 510
722	722	balance of the fund as of September 30 of that calendar year and 511
723	723	the sum of 5 percent of the total taxable payrolls for that 512
724	724	year. The positive adjustment factor remains in effect for 513
725	725	subsequent years until the balance of the Unemp loyment 514
726	726	Compensation Trust Fund as of September 30 of the year 515
727	727	immediately preceding the effective date of the contribution 516
728	728	rate equals or exceeds 4 percent of the taxable payrolls for the 517
729	729	year ending June 30 of the current calendar year as reported to 518
730	730	the tax collection service provider by September 30 of that 519
731	731	calendar year. 520
732	732	(B) Beginning January 1, 2018, and for each year 521
733	733	thereafter, the positive adjustment shall be computed by 522
734	734	dividing the sum of the total taxable payrolls for the year 523
735	735	ending June 30 of the current calendar year as reported to the 524
736	736	tax collection service provider by September 30 of that calendar 525
737	737
738	738	HB 7019 2025
739	739
740	740
741	741
742	742	CODING: Words stricken are deletions; words underlined are additions.
743	743	hb7019-00
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745	745	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
746	746
747	747	year into a sum equal to one -fourth of the difference between 526
748	748	the balance of the fund as of September 30 of that calendar year 527
749	749	and the sum of 5 percent of the total taxable payrolls for that 528
750	750	year. The positive adjustment factor remains in effect for 529
751	751	subsequent years until the balance of the Unemployment 530
752	752	Compensation Trust Fund as of September 30 of the year 531
753	753	immediately preceding the effective date of the contribution 532
754	754	rate equals or exceeds 4 percent of the taxable payrolls for the 533
755	755	year ending June 30 of the current calendar year as reported to 534
756	756	the tax collection service provider by September 30 of that 535
757	757	calendar year. 536
758	758	(IV) If, beginning January 1, 2015, and each year 537
759	759	thereafter, the balance of the Unemployment Compensation Trust 538
760	760	Fund as of September 30 of the year immediately preceding the 539
761	761	calendar year for which the contribution rate is being computed 540
762	762	exceeds 5 percent of the taxable payrolls for the year ending 541
763	763	June 30 of the current calendar year as reported to the tax 542
764	764	collection service provider by September 30 of that calendar 543
765	765	year, a negative adjustment factor must be computed. The 544
766	766	negative adjustment factor shall be computed annually beginnin g 545
767	767	on January 1, 2015, and each year thereafter, to the fifth 546
768	768	decimal place and rounded to the fourth decimal place by 547
769	769	dividing the sum of the total taxable payrolls for the year 548
770	770	ending June 30 of the current calendar year as reported to the 549
771	771	tax collection service provider by September 30 of the calendar 550
772	772
773	773	HB 7019 2025
774	774
775	775
776	776
777	777	CODING: Words stricken are deletions; words underlined are additions.
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780	780	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
781	781
782	782	year into a sum equal to one -fourth of the difference between 551
783	783	the balance of the fund as of September 30 of the current 552
784	784	calendar year and 5 percent of the total taxable payrolls of 553
785	785	that year. The negative ad justment factor remains in effect for 554
786	786	subsequent years until the balance of the Unemployment 555
787	787	Compensation Trust Fund as of September 30 of the year 556
788	788	immediately preceding the effective date of the contribution 557
789	789	rate is less than 5 percent, but more than 4 pe rcent of the 558
790	790	taxable payrolls for the year ending June 30 of the current 559
791	791	calendar year as reported to the tax collection service provider 560
792	792	by September 30 of that calendar year. The negative adjustment 561
793	793	authorized by this section is suspended in any calendar year in 562
794	794	which repayment of the principal amount of an advance received 563
795	795	from the federal Unemployment Compensation Trust Fund under 42 564
796	796	U.S.C. s. 1321 is due to the Federal Government. 565
797	797	(V) The maximum contribution rate that may be assigned to 566
798	798	an employer is 5.4 percent, except employers participating in an 567
799	799	approved short-time compensation plan may be assigned a maximum 568
800	800	contribution rate that is 1 percent greater than the maximum 569
801	801	contribution rate for other employers in any calendar year in 570
802	802	which short-time compensation benefits are charged to the 571
803	803	employer's employment record. 572
804	804	(VI) As used in this subsection, "taxable payroll" shall 573
805	805	be determined by excluding any part of the remuneration paid to 574
806	806	an individual by an employer for employment during a calendar 575
807	807
808	808	HB 7019 2025
809	809
810	810
811	811
812	812	CODING: Words stricken are deletions; words underlined are additions.
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815	815	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
816	816
817	817	year in excess of the first $7,000. Beginning January 1, 2012, 576
818	818	"taxable payroll" shall be determined by excluding any part of 577
819	819	the remuneration paid to an individual by an employer for 578
820	820	employment during a calendar year as described in s. 579
821	821	443.1217(2). For the purposes of the employer rate calculation 580
822	822	that will take effect in January 1, 2012, and in January 1, 581
823	823	2013, the tax collection service provider shall use the data 582
824	824	available for taxable payroll from 2009 based on excluding any 583
825	825	part of the remuneration pa id to an individual by an employer 584
826	826	for employment during a calendar year in excess of the first 585
827	827	$7,000, and from 2010 and 2011, the data available for taxable 586
828	828	payroll based on excluding any part of the remuneration paid to 587
829	829	an individual by an employer for employment during a calendar 588
830	830	year in excess of the first $8,500. 589
831	831	b. If the transfer of an employer's employment record to 590
832	832	an employing unit under paragraph (g) which, before the 591
833	833	transfer, was an employer, the tax collection service provider 592
834	834	shall recompute a benefit ratio for the successor employer based 593
835	835	on the combined employment records and reassign an appropriate 594
836	836	contribution rate to the successor employer effective on the 595
837	837	first day of the calendar quarter immediately after the 596
838	838	effective date of the tr ansfer. 597
839	839	3. The tax collection service provider shall reissue rates 598
840	840	for the 2021 calendar year. However, an employer shall continue 599
841	841	to timely file its employer's quarterly reports and pay the 600
842	842
843	843	HB 7019 2025
844	844
845	845
846	846
847	847	CODING: Words stricken are deletions; words underlined are additions.
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850	850	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
851	851
852	852	contributions due in a timely manner in accordance with the 601
853	853	rules of the Department of Commerce. The Department of Revenue 602
854	854	shall post the revised rates on its website to enable employers 603
855	855	to securely review the revised rates. For contributions for the 604
856	856	first quarter of the 2021 calendar year, if any employer remits 605
857	857	to the tax collection service provider an amount in excess of 606
858	858	the amount that would be due as calculated pursuant to this 607
859	859	paragraph, the tax collection service provider shall refund the 608
860	860	excess amount from the amount erroneously collected. 609
861	861	Notwithstanding s. 44 3.141(6), refunds issued through August 31, 610
862	862	2021, for first quarter 2021 contributions must be paid from the 611
863	863	General Revenue Fund. 612
864	864	4. The tax collection service provider shall calculate and 613
865	865	assign contribution rates effective January 1, 2022, through 614
866	866	December 31, 2022, excluding any benefit charge that is excluded 615
867	867	by the multipliers under subparagraph (b)2. and subparagraph 1.; 616
868	868	without the application of the positive adjustment factor in 617
869	869	sub-sub-subparagraph 2.a.(III); and without the inclusion of any 618
870	870	benefit charge directly related to COVID -19 as a result of a 619
871	871	governmental order to close or reduce capacity of a business, as 620
872	872	determined by the Department of Commerce, for each employer who 621
873	873	is eligible for a variation from the standard rate pursuant to 622
874	874	paragraph (d). The Department of Commerce shall provide the tax 623
875	875	collection service provider with all necessary benefit charge 624
876	876	information by August 1, 2021, including specific information 625
877	877
878	878	HB 7019 2025
879	879
880	880
881	881
882	882	CODING: Words stricken are deletions; words underlined are additions.
883	883	hb7019-00
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885	885	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
886	886
887	887	for adjustments related to COVID -19 charges resulting from a 626
888	888	governmental order to close or reduce capacity of a business, to 627
889	889	enable the tax collection service provider to calculate and 628
890	890	issue tax rates effective January 1, 2022. The tax collection 629
891	891	service provider shall calculate and post rates for the 2022 630
892	892	calendar year by Marc h 1, 2022. 631
893	893	5. Subject to subparagraph 6., the tax collection service 632
894	894	provider shall calculate and assign contribution rates effective 633
895	895	January 1, 2023, through December 31, 2025, excluding any 634
896	896	benefit charge that is excluded by the multipliers under 635
897	897	subparagraph (b)2. and subparagraph 1.; without the application 636
898	898	of the positive adjustment factor in sub -sub-subparagraph 637
899	899	2.a.(III); and without the inclusion of any benefit charge 638
900	900	directly related to COVID -19 as a result of a governmental order 639
901	901	to close or reduce capacity of a business, as determined by the 640
902	902	Department of Commerce, for each employer who is eligible for a 641
903	903	variation from the standard rate pursuant to paragraph (d). The 642
904	904	Department of Commerce shall provide the tax collection service 643
905	905	provider with all necessary benefit charge information by August 644
906	906	1 of each year, including specific information for adjustments 645
907	907	related to COVID-19 charges resulting from a governmental order 646
908	908	to close or reduce capacity of a business, to enable the tax 647
909	909	collection service provider to calculate and issue tax rates 648
910	910	effective the following January. 649
911	911	6. If the balance of the Unemployment Compensation Trust 650
912	912
913	913	HB 7019 2025
914	914
915	915
916	916
917	917	CODING: Words stricken are deletions; words underlined are additions.
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920	920	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
921	921
922	922	Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 651
923	923	5. is repealed for rates effective the following years. The 652
924	924	Office of Economic and Demographic Research shall advise the tax 653
925	925	collection service provider of the balance of the trust fund on 654
926	926	June 30 by August 1 of that year. After the repeal of 655
927	927	subparagraph 5. and notwithstanding the dates specified in that 656
928	928	subparagraph, the tax collection service provider shall 657
929	929	calculate and assign contribution rates for each subsequent 658
930	930	calendar year as otherwise provided in this section. 659
931	931	Reviser's note.—Amended to conform to certification by the 660
932	932	Office of Economic and Demographi c Research to the 661
933	933	Department of Revenue on April 2, 2024, that the ending 662
934	934	balance in the Unemployment Compensation Trust Fund 663
935	935	exceeded the amount specified in subparagraph 6., thus 664
936	936	triggering the repeal of subparagraph 5. pursuant to 665
937	937	subparagraph 6. 666
938	938	Section 12. Subsection (4) of section 570.441, Florida 667
939	939	Statutes, is repealed. 668
940	940	Reviser's note.—The cited subsection, which relates to use of 669
941	941	specified funds from the Pest Control Trust Fund to carry 670
942	942	out the provisions of s. 570.44, expired pursuant to its 671
943	943	own terms, effective June 30, 2024. 672
944	944	Section 13. Section 570.83, Florida Statutes, is repealed. 673
945	945	Reviser's note.—The cited section, the Beef Market Development 674
946	946	Act, was repealed pursuant to its own terms, effective 675
947	947
948	948	HB 7019 2025
949	949
950	950
951	951
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955	955	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
956	956
957	957	October 1, 2024. 676
958	958	Section 14. Subsection (3) of section 717.123, Florida 677
959	959	Statutes, is repealed. 678
960	960	Reviser's note.—The cited subsection, which provides for 679
961	961	retention of specified funds for the 2022 -2023 fiscal year, 680
962	962	expired pursuant to its own terms, effective July 1, 2024. 681
963	963	Section 15. Section 1002.334, Florida Statutes, is 682
964	964	repealed. 683
965	965	Reviser's note.—The cited section, which relates to the 684
966	966	Innovative Blended Learning and Real -Time Student 685
967	967	Assessment Pilot Program, expired pursuant to its own 686
968	968	terms, effective July 1, 2024. 687
969	969	Section 16. Paragraph (v) of subsection (8) of section 688
970	970	213.053, Florida Statutes, is repealed. 689
971	971	Reviser's note.—The cited paragraph, which relates to 690
972	972	information relative to s. 220.193, is repealed to conform 691
973	973	to the repeal of s. 220.193 by this act. 692
974	974	Section 17. Subsection (8) of section 220.02, Florida 693
975	975	Statutes, is amended to read: 694
976	976	220.02 Legislative intent. — 695
977	977	(8) It is the intent of the Legislature that credits 696
978	978	against either the corporate income tax or the franchise tax be 697
979	979	applied in the following order: those enumerated in s. 631.828, 698
980	980	those enumerated in s. 220.191, those enumerated in s. 220.181, 699
981	981	those enumerated in s. 220.183, those enumerated in s. 220.182, 700
982	982
983	983	HB 7019 2025
984	984
985	985
986	986
987	987	CODING: Words stricken are deletions; words underlined are additions.
988	988	hb7019-00
989	989	Page 29 of 34
990	990	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
991	991
992	992	those enumerated in s. 220.1895, those enumerated in s. 220.195, 701
993	993	those enumerated in s. 220.184, those enumerated in s. 220.186, 702
994	994	those enumerated in s. 220.1845, those enumerated in s. 220.19, 703
995	995	those enumerated in s. 220.185, those enumerated in s. 220.1875, 704
996	996	those enumerated in s. 220.1876, those enumerated in s. 705
997	997	220.1877, those enumerated in s. 220.1878, those enumerated in 706
998	998	s. 220.193, those enumerated in former s. 288.9916, those 707
999	999	enumerated in former s. 220.1899, those enumerated in former s. 708
1000	1000	220.194, those enumerated in s. 220.196, those enumerated in s. 709
1001	1001	220.198, those enumerated in s. 220.1915, those enumerated in s. 710
1002	1002	220.199, those enumerated in s. 220.1991, and those enumerated 711
1003	1003	in s. 220.1992. 712
1004	1004	Reviser's note.—Amended to conform to the repeal of s. 220.193 713
1005	1005	by this act. 714
1006	1006	Section 18. Paragraph (a) of subsection (1) of section 715
1007	1007	220.13, Florida Statutes, is amended to read: 716
1008	1008	220.13 "Adjusted federal income" defined. — 717
1009	1009	(1) The term "adjusted federal inco me" means an amount 718
1010	1010	equal to the taxpayer's taxable income as defined in subsection 719
1011	1011	(2), or such taxable income of more than one taxpayer as 720
1012	1012	provided in s. 220.131, for the taxable year, adjusted as 721
1013	1013	follows: 722
1014	1014	(a) Additions.—There shall be added to such ta xable 723
1015	1015	income: 724
1016	1016	1.a. The amount of any tax upon or measured by income, 725
1017	1017
1018	1018	HB 7019 2025
1019	1019
1020	1020
1021	1021
1022	1022	CODING: Words stricken are deletions; words underlined are additions.
1023	1023	hb7019-00
1024	1024	Page 30 of 34
1025	1025	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
1026	1026
1027	1027	excluding taxes based on gross receipts or revenues, paid or 726
1028	1028	accrued as a liability to the District of Columbia or any state 727
1029	1029	of the United States which is deductible from gross income i n 728
1030	1030	the computation of taxable income for the taxable year. 729
1031	1031	b. Notwithstanding sub -subparagraph a., if a credit taken 730
1032	1032	under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 731
1033	1033	added to taxable income in a previous taxable year under 732
1034	1034	subparagraph 11. and is taken as a deduction for federal tax 733
1035	1035	purposes in the current taxable year, the amount of the 734
1036	1036	deduction allowed shall not be added to taxable income in the 735
1037	1037	current year. The exception in this sub -subparagraph is intended 736
1038	1038	to ensure that the credit unde r s. 220.1875, s. 220.1876, s. 737
1039	1039	220.1877, or s. 220.1878 is added in the applicable taxable year 738
1040	1040	and does not result in a duplicate addition in a subsequent 739
1041	1041	year. 740
1042	1042	2. The amount of interest which is excluded from taxable 741
1043	1043	income under s. 103(a) of the Inter nal Revenue Code or any other 742
1044	1044	federal law, less the associated expenses disallowed in the 743
1045	1045	computation of taxable income under s. 265 of the Internal 744
1046	1046	Revenue Code or any other law, excluding 60 percent of any 745
1047	1047	amounts included in alternative minimum taxable income, as 746
1048	1048	defined in s. 55(b)(2) of the Internal Revenue Code, if the 747
1049	1049	taxpayer pays tax under s. 220.11(3). 748
1050	1050	3. In the case of a regulated investment company or real 749
1051	1051	estate investment trust, an amount equal to the excess of the 750
1052	1052
1053	1053	HB 7019 2025
1054	1054
1055	1055
1056	1056
1057	1057	CODING: Words stricken are deletions; words underlined are additions.
1058	1058	hb7019-00
1059	1059	Page 31 of 34
1060	1060	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
1061	1061
1062	1062	net long-term capital gain for the taxable year over the amount 751
1063	1063	of the capital gain dividends attributable to the taxable year. 752
1064	1064	4. That portion of the wages or salaries paid or incurred 753
1065	1065	for the taxable year which is equal to the amount of the credit 754
1066	1066	allowable for the taxable year under s. 220.181. This 755
1067	1067	subparagraph shall expire on the date specified in s. 290.016 756
1068	1068	for the expiration of the Florida Enterprise Zone Act. 757
1069	1069	5. That portion of the ad valorem school taxes paid or 758
1070	1070	incurred for the taxable year which is equal to the amount of 759
1071	1071	the credit allowable for the taxable year under s. 220.182. This 760
1072	1072	subparagraph shall expire on the date specified in s. 290.016 761
1073	1073	for the expiration of the Florida Enterprise Zone Act. 762
1074	1074	6. The amount taken as a credit under s. 220.195 which is 763
1075	1075	deductible from gross income in the computation of taxable 764
1076	1076	income for the taxable year. 765
1077	1077	7. That portion of assessments to fund a guaranty 766
1078	1078	association incurred for the taxable year which is equal to the 767
1079	1079	amount of the credit allowable for the taxable year. 768
1080	1080	8. In the case of a nonprofit corporation which holds a 769
1081	1081	pari-mutuel permit and which is exempt from federal income tax 770
1082	1082	as a farmers' cooperative, an amount equal to the excess of the 771
1083	1083	gross income attributable to the pari -mutuel operations over the 772
1084	1084	attributable expenses for the taxable year. 773
1085	1085	9. The amount taken as a credit for the taxable year under 774
1086	1086	s. 220.1895. 775
1087	1087
1088	1088	HB 7019 2025
1089	1089
1090	1090
1091	1091
1092	1092	CODING: Words stricken are deletions; words underlined are additions.
1093	1093	hb7019-00
1094	1094	Page 32 of 34
1095	1095	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
1096	1096
1097	1097	10. Up to nine percent of the eligible basis of any 776
1098	1098	designated project which is equal to the credit allowable for 777
1099	1099	the taxable year under s. 220.185. 778
1100	1100	11. Any amount taken as a credit for the taxable year 779
1101	1101	under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 780
1102	1102	addition in this subparagraph is intended to ensure that the 781
1103	1103	same amount is not allowed for the tax purposes of this state as 782
1104	1104	both a deduction from income and a credit against the tax. This 783
1105	1105	addition is not intended to result in adding the same expense 784
1106	1106	back to income more than once. 785
1107	1107	12. The amount taken as a credit for the taxable year 786
1108	1108	under s. 220.193. 787
1109	1109	13. The amount taken as a credit f or the taxable year 788
1110	1110	under s. 220.196. The addition in this subparagraph is intended 789
1111	1111	to ensure that the same amount is not allowed for the tax 790
1112	1112	purposes of this state as both a deduction from income and a 791
1113	1113	credit against the tax. The addition is not intended to result 792
1114	1114	in adding the same expense back to income more than once. 793
1115	1115	13.14. The amount taken as a credit for the taxable year 794
1116	1116	pursuant to s. 220.198. 795
1117	1117	14.15. The amount taken as a credit for the taxable year 796
1118	1118	pursuant to s. 220.1915. 797
1119	1119	15.16. The amount taken as a credit for the taxable year 798
1120	1120	pursuant to s. 220.199. 799
1121	1121	16.17. The amount taken as a credit for the taxable year 800
1122	1122
1123	1123	HB 7019 2025
1124	1124
1125	1125
1126	1126
1127	1127	CODING: Words stricken are deletions; words underlined are additions.
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1129	1129	Page 33 of 34
1130	1130	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
1131	1131
1132	1132	pursuant to s. 220.1991. 801
1133	1133	Reviser's note.—Amended to conform to the repeal of s. 220.193 802
1134	1134	by this act. 803
1135	1135	Section 19. Paragraph (n) of subsection (2) of section 804
1136	1136	377.703, Florida Statutes, is repealed. 805
1137	1137	Reviser's note.—The cited paragraph, which relates to an 806
1138	1138	assessment of the renewable energy production credit 807
1139	1139	authorized in s. 220.193, is repealed to conform to the 808
1140	1140	repeal of s. 220.193 by t his act. 809
1141	1141	Section 20. Section 571.26, Florida Statutes, is amended 810
1142	1142	to read: 811
1143	1143	571.26 Florida Agricultural Promotional Campaign Trust 812
1144	1144	Fund.—There is hereby created the Florida Agricultural 813
1145	1145	Promotional Campaign Trust Fund within the Department of 814
1146	1146	Agriculture and Consumer Services to receive all moneys related 815
1147	1147	to the Florida Agricultu ral Promotional Campaign. Moneys 816
1148	1148	deposited in the trust fund shall be appropriated for the sole 817
1149	1149	purpose of implementing the Florida Agricultural Promotional 818
1150	1150	Campaign, except for money deposited in the trust fund pursuant 819
1151	1151	to s. 212.20(6)(d)6.e. 212.20(6)(d)6.h., which shall be held 820
1152	1152	separately and used solely for the purposes identified in s. 821
1153	1153	571.265. 822
1154	1154	Reviser's note.—Amended to conform to the redesignation of 823
1155	1155	existing sub-subparagraphs by s. 17, ch. 2023 -173, Laws of 824
1156	1156	Florida, and the deletion of s. 212.20(6)( d)6.e. by this 825
1157	1157
1158	1158	HB 7019 2025
1159	1159
1160	1160
1161	1161
1162	1162	CODING: Words stricken are deletions; words underlined are additions.
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1165	1165	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
1166	1166
1167	1167	act. 826
1168	1168	Section 21. Subsection (2) of section 571.265, Florida 827
1169	1169	Statutes, is amended to read: 828
1170	1170	571.265 Promotion of Florida thoroughbred breeding and of 829
1171	1171	thoroughbred racing at Florida thoroughbred tracks; distribution 830
1172	1172	of funds.— 831
1173	1173	(2) Funds deposited into the Florida Agricultural 832
1174	1174	Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.e. 833
1175	1175	212.20(6)(d)6.f. shall be used by the department to encourage 834
1176	1176	the agricultural activity of breeding thoroughbred racehorses in 835
1177	1177	this state and to enhanc e thoroughbred racing conducted at 836
1178	1178	thoroughbred tracks in this state as provided in this section. 837
1179	1179	If the funds made available under this section are not fully 838
1180	1180	used in any one fiscal year, any unused amounts shall be carried 839
1181	1181	forward in the trust fund into f uture fiscal years and made 840
1182	1182	available for distribution as provided in this section. 841
1183	1183	Reviser's note.—Amended to conform to the deletion of s. 842
1184	1184	212.20(6)(d)6.e. by this act. 843
1185	1185	Section 22. This act shall take effect on the 60th day 844
1186	1186	after adjournment sine die of the session of the Legislature in 845
1187	1187	which enacted. 846