ENROLLED 2025 Legislature SB 40 202540er 1 2 An act relating to the Florida Statutes; repealing ss. 3 161.101(22), 161.551, 220.193, 259.10521, 288.0655(7), 4 331.3101(5)(d), 381.933, 570.441(4), 570.83, 5 717.123(3), and 1002.334, F.S., and amending ss. 6 212.20, 320.06, 402.57, and 443.131, F.S., to delete 7 provisions which have become inoperative by noncurrent 8 repeal or expiration and, pursuant to s. 11.242(5)(b) 9 and (i), F.S., may be omitted from the 2024 Florida 10 Statutes only through a revisers bill duly enacted by 11 the Legislature; amending ss. 213.053, 220.02, 220.13, 12 377.703, 571.26, and 571.265, F.S., to conform to the 13 changes by this act; providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1.Subsection (22) of section 161.101, Florida 18 Statutes, is repealed. 19 Revisers note.The cited subsection, which relates to waiver or 20 reduction of match requirements for beaches in specified 21 counties impacted by Hurricane Ian or Hurricane Nicole, for 22 the 2023-2024 fiscal year, expired pursuant to its own 23 terms, effective July 1, 2024. 24 Section 2.Section 161.551, Florida Statutes, is repealed. 25 Revisers note.The cited section, which relates to public 26 financing of construction projects within the coastal 27 building zone, was repealed pursuant to its own terms, 28 effective July 1, 2024. 29 Section 3.Paragraph (d) of subsection (6) of section 30 212.20, Florida Statutes, is amended to read: 31 212.20Funds collected, disposition; additional powers of 32 department; operational expense; refund of taxes adjudicated 33 unconstitutionally collected. 34 (6)Distribution of all proceeds under this chapter and ss. 35 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 36 (d)The proceeds of all other taxes and fees imposed 37 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 38 and (2)(b) shall be distributed as follows: 39 1.In any fiscal year, the greater of $500 million, minus 40 an amount equal to 4.6 percent of the proceeds of the taxes 41 collected pursuant to chapter 201, or 5.2 percent of all other 42 taxes and fees imposed pursuant to this chapter or remitted 43 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 44 monthly installments into the General Revenue Fund. 45 2.After the distribution under subparagraph 1., 8.9744 46 percent of the amount remitted by a sales tax dealer located 47 within a participating county pursuant to s. 218.61 shall be 48 transferred into the Local Government Half-cent Sales Tax 49 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 50 transferred shall be reduced by 0.1 percent, and the department 51 shall distribute this amount to the Public Employees Relations 52 Commission Trust Fund less $5,000 each month, which shall be 53 added to the amount calculated in subparagraph 3. and 54 distributed accordingly. 55 3.After the distribution under subparagraphs 1. and 2., 56 0.0966 percent shall be transferred to the Local Government 57 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 58 to s. 218.65. 59 4.After the distributions under subparagraphs 1., 2., and 60 3., 2.0810 percent of the available proceeds shall be 61 transferred monthly to the Revenue Sharing Trust Fund for 62 Counties pursuant to s. 218.215. 63 5.After the distributions under subparagraphs 1., 2., and 64 3., 1.3653 percent of the available proceeds shall be 65 transferred monthly to the Revenue Sharing Trust Fund for 66 Municipalities pursuant to s. 218.215. If the total revenue to 67 be distributed pursuant to this subparagraph is at least as 68 great as the amount due from the Revenue Sharing Trust Fund for 69 Municipalities and the former Municipal Financial Assistance 70 Trust Fund in state fiscal year 1999-2000, no municipality shall 71 receive less than the amount due from the Revenue Sharing Trust 72 Fund for Municipalities and the former Municipal Financial 73 Assistance Trust Fund in state fiscal year 1999-2000. If the 74 total proceeds to be distributed are less than the amount 75 received in combination from the Revenue Sharing Trust Fund for 76 Municipalities and the former Municipal Financial Assistance 77 Trust Fund in state fiscal year 1999-2000, each municipality 78 shall receive an amount proportionate to the amount it was due 79 in state fiscal year 1999-2000. 80 6.Of the remaining proceeds: 81 a.In each fiscal year, the sum of $29,915,500 shall be 82 divided into as many equal parts as there are counties in the 83 state, and one part shall be distributed to each county. The 84 distribution among the several counties must begin each fiscal 85 year on or before January 5th and continue monthly for a total 86 of 4 months. If a local or special law required that any moneys 87 accruing to a county in fiscal year 1999-2000 under the then 88 existing provisions of s. 550.135 be paid directly to the 89 district school board, special district, or a municipal 90 government, such payment must continue until the local or 91 special law is amended or repealed. The state covenants with 92 holders of bonds or other instruments of indebtedness issued by 93 local governments, special districts, or district school boards 94 before July 1, 2000, that it is not the intent of this 95 subparagraph to adversely affect the rights of those holders or 96 relieve local governments, special districts, or district school 97 boards of the duty to meet their obligations as a result of 98 previous pledges or assignments or trusts entered into which 99 obligated funds received from the distribution to county 100 governments under then-existing s. 550.135. This distribution 101 specifically is in lieu of funds distributed under s. 550.135 102 before July 1, 2000. 103 b.The department shall distribute $166,667 monthly to each 104 applicant certified as a facility for a new or retained 105 professional sports franchise pursuant to s. 288.1162. Up to 106 $41,667 shall be distributed monthly by the department to each 107 certified applicant as defined in s. 288.11621 for a facility 108 for a spring training franchise. However, not more than $416,670 109 may be distributed monthly in the aggregate to all certified 110 applicants for facilities for spring training franchises. 111 Distributions begin 60 days after such certification and 112 continue for not more than 30 years, except as otherwise 113 provided in s. 288.11621. A certified applicant identified in 114 this sub-subparagraph may not receive more in distributions than 115 expended by the applicant for the public purposes provided in s. 116 288.1162(5) or s. 288.11621(3). 117 c.The department shall distribute up to $83,333 monthly to 118 each certified applicant as defined in s. 288.11631 for a 119 facility used by a single spring training franchise, or up to 120 $166,667 monthly to each certified applicant as defined in s. 121 288.11631 for a facility used by more than one spring training 122 franchise. Monthly distributions begin 60 days after such 123 certification or July 1, 2016, whichever is later, and continue 124 for not more than 20 years to each certified applicant as 125 defined in s. 288.11631 for a facility used by a single spring 126 training franchise or not more than 25 years to each certified 127 applicant as defined in s. 288.11631 for a facility used by more 128 than one spring training franchise. A certified applicant 129 identified in this sub-subparagraph may not receive more in 130 distributions than expended by the applicant for the public 131 purposes provided in s. 288.11631(3). 132 d.The department shall distribute $15,333 monthly to the 133 State Transportation Trust Fund. 134 e.(I)On or before July 25, 2021, August 25, 2021, and 135 September 25, 2021, the department shall distribute $324,533,334 136 in each of those months to the Unemployment Compensation Trust 137 Fund, less an adjustment for refunds issued from the General 138 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 139 distribution. The adjustments made by the department to the 140 total distributions shall be equal to the total refunds made 141 pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 142 subtracted from any single distribution exceeds the 143 distribution, the department may not make that distribution and 144 must subtract the remaining balance from the next distribution. 145 (II)Beginning July 2022, and on or before the 25th day of 146 each month, the department shall distribute $90 million monthly 147 to the Unemployment Compensation Trust Fund. 148 (III)If the ending balance of the Unemployment 149 Compensation Trust Fund exceeds $4,071,519,600 on the last day 150 of any month, as determined from United States Department of the 151 Treasury data, the Office of Economic and Demographic Research 152 shall certify to the department that the ending balance of the 153 trust fund exceeds such amount. 154 (IV)This sub-subparagraph is repealed, and the department 155 shall end monthly distributions under sub-sub-subparagraph (II), 156 on the date the department receives certification under sub-sub 157 subparagraph (III). 158 e.f.Beginning July 1, 2023, in each fiscal year, the 159 department shall distribute $27.5 million to the Florida 160 Agricultural Promotional Campaign Trust Fund under s. 571.26, 161 for further distribution in accordance with s. 571.265. 162 7.All other proceeds must remain in the General Revenue 163 Fund. 164 Revisers note.Amended to delete sub-subparagraph (6)(d)6.e. 165 pursuant to certification by the Office of Economic and 166 Demographic Research to the Department of Revenue on April 167 2, 2024, that the ending balance in the Unemployment 168 Compensation Trust Fund exceeded the amount specified in 169 sub-sub-subparagraph (III), thus triggering the repeal of 170 sub-subparagraph e. pursuant to sub-sub-subparagraph (IV). 171 Section 4.Section 220.193, Florida Statutes, is repealed. 172 Revisers note.The cited section, which relates to the Florida 173 renewable energy production tax credit, was limited to a 174 period ending June 30, 2016. 175 Section 5.Section 259.10521, Florida Statutes, is 176 repealed. 177 Revisers note.The cited section, which relates to a citizen 178 support organization for the benefit of the Babcock Ranch 179 Preserve, was repealed pursuant to its own terms, effective 180 October 1, 2024. 181 Section 6.Subsection (7) of section 288.0655, Florida 182 Statutes, is repealed. 183 Revisers note.The cited subsection, which relates to award 184 grants from the Rural Infrastructure Fund for the 2023-2024 185 fiscal year for specified counties impacted by Hurricane 186 Idalia, expired pursuant to its own terms, effective July 187 1, 2024. 188 Section 7.Paragraph (b) of subsection (1) of section 189 320.06, Florida Statutes, is amended to read: 190 320.06Registration certificates, license plates, and 191 validation stickers generally. 192 (1) 193 (b)1.Registration license plates bearing a graphic symbol 194 and the alphanumeric system of identification shall be issued 195 for a 10-year period. At the end of the 10-year period, upon 196 renewal, the plate shall be replaced. The department shall 197 extend the scheduled license plate replacement date from a 6 198 year period to a 10-year period. The fee for such replacement is 199 $28, $2.80 of which shall be paid each year before the plate is 200 replaced, to be credited toward the next $28 replacement fee. 201 The fees shall be deposited into the Highway Safety Operating 202 Trust Fund. A credit or refund may not be given for any prior 203 years payments of the prorated replacement fee if the plate is 204 replaced or surrendered before the end of the 10-year period, 205 except that a credit may be given if a registrant is required by 206 the department to replace a license plate under s. 207 320.08056(8)(a). With each license plate, a validation sticker 208 shall be issued showing the owners birth month, license plate 209 number, and the year of expiration or the appropriate renewal 210 period if the owner is not a natural person. The validation 211 sticker shall be placed on the upper right corner of the license 212 plate. The license plate and validation sticker shall be issued 213 based on the applicants appropriate renewal period. The 214 registration period is 12 months, the extended registration 215 period is 24 months, and all expirations occur based on the 216 applicants appropriate registration period. Rental vehicles 217 taxed pursuant to s. 320.08(6)(a) and rental trucks taxed 218 pursuant to s. 320.08(3)(a)-(c) and (4)(a)-(d) may elect a 219 permanent registration period, provided payment of the 220 appropriate license taxes and fees occurs annually. 221 2.A vehicle that has an apportioned registration shall be 222 issued an annual license plate and a cab card that denote the 223 declared gross vehicle weight for each apportioned jurisdiction 224 in which the vehicle is authorized to operate. This subparagraph 225 expires June 30, 2024. 226 2.3.Beginning July 1, 2024, a vehicle registered in 227 accordance with the International Registration Plan must be 228 issued a license plate for a 3-year period. At the end of the 3 229 year period, upon renewal, the license plate must be replaced. 230 Each license plate must include a validation sticker showing the 231 month of expiration. A cab card denoting the declared gross 232 vehicle weight for each apportioned jurisdiction must be issued 233 annually. The fee for an original or a renewal cab card is $28, 234 which must be deposited into the Highway Safety Operating Trust 235 Fund. If the license plate is damaged or worn, it may be 236 replaced at no charge by applying to the department and 237 surrendering the current license plate. 238 3.4.In order to retain the efficient administration of the 239 taxes and fees imposed by this chapter, the 80-cent fee increase 240 in the replacement fee imposed by chapter 2009-71, Laws of 241 Florida, is negated as provided in s. 320.0804. 242 Revisers note.Amended to conform to the expiration of 243 subparagraph (1)(b)2. pursuant to its own terms, effective 244 June 30, 2024. 245 Section 8.Paragraph (d) of subsection (5) of section 246 331.3101, Florida Statutes, is repealed. 247 Revisers note.The cited paragraph, which relates to 248 information relating to corrective action by Space Florida 249 to address findings in Auditor General Report No. 2022-049, 250 expired pursuant to its own terms, effective July 1, 2024. 251 Section 9.Section 381.933, Florida Statutes, is repealed. 252 Revisers note.The cited section, which relates to mammography 253 reports, was repealed pursuant to its own terms, effective 254 September 10, 2024. 255 Section 10.Section 402.57, Florida Statutes, is amended to 256 read: 257 402.57Direct-support organization organizations. 258 (1)DEPARTMENT OF CHILDREN AND FAMILIES.The Department of 259 Children and Families is authorized to create a direct-support 260 organization, the sole purpose of which is to support the 261 department in carrying out its purposes and responsibilities. 262 (1)(a)The direct-support organization must be: 263 (a)1.A not-for-profit corporation incorporated under 264 chapter 617 and approved by the Department of State as a not 265 for-profit corporation; 266 (b)2.Organized and operated to conduct programs and 267 activities; to raise funds; to request and receive grants, 268 gifts, and bequests of moneys; to acquire, receive, hold, 269 invest, and administer, in its own name, securities, funds, 270 objects of value, or other property, real or personal; and to 271 make expenditures to or for the direct or indirect benefit of 272 the department and the individuals it serves; and 273 (c)3.Determined by the department to be operating in a 274 manner consistent with the goals and purposes of the department, 275 the best interest of the state, and the needs of children and 276 adults served by the department. 277 (2)(b)The direct-support organization shall operate under 278 a written contract with the department. The contract must 279 provide for all of the following: 280 (a)1.Department approval of the articles of incorporation 281 and bylaws of the direct-support organization. 282 (b)2.Submission of an annual budget for department 283 approval. 284 (c)3.Certification by the department that the direct 285 support organization is complying with the terms of the contract 286 and operating in a manner consistent with the goals and purposes 287 of the department and in the best interest of the state. Such 288 certification must be made annually and reported in the official 289 minutes of a meeting of the direct-support organization. 290 (d)4.The reversion to the state of moneys and property 291 held in trust by the direct-support organization for the benefit 292 of those served by the department if the department ceases to 293 exist or the reversion to the department if the direct-support 294 organization is no longer approved to operate for the 295 department, a county commission, or a circuit board or ceases to 296 exist. 297 (e)5.The fiscal year of the direct-support organization, 298 which must begin July 1 of each year and end June 30 of the 299 following year. 300 (f)6.The disclosure of material provisions of the 301 contract, and the distinction between the department and the 302 direct-support organization, to donors of gifts, contributions, 303 or bequests, including such disclosure on all promotional and 304 fundraising publications. 305 (3)(c)The Secretary of Children and Families shall appoint 306 the board of directors of the direct-support organization. The 307 board members shall be appointed according to the organizations 308 bylaws. 309 (4)(d)The department may allow, without charge, 310 appropriate use of fixed property, facilities, and personnel 311 services of the department by the direct-support organization, 312 subject to the requirements of this section. As used in this 313 section subsection, the term personnel services includes full 314 time or part-time personnel, as well as payroll processing 315 services. 316 (a)1.The department may not allow a direct-support 317 organization to use any fixed property, facilities, or personnel 318 services of the department if the direct-support organization 319 does not provide equal membership and employment opportunities 320 to all persons regardless of race, color, religion, sex, age, or 321 national origin. 322 (b)2.The department may prescribe any conditions with 323 which a direct-support organization must comply to use fixed 324 property, facilities, or personnel services of the department 325 and shall adopt rules prescribing those conditions and the 326 procedures by which the direct-support organization is governed. 327 (5)(e)The direct-support organization may collect, expend, 328 and provide funds for: 329 (a)1.Addressing gaps in services for the children and 330 adults served by the department. 331 (b)2.Development, implementation, and operation of 332 targeted prevention efforts. 333 (c)3.Services and activities that support the goals of the 334 department. 335 (d)4.Functions of the direct-support organizations board 336 of directors, as necessary and approved by the department. 337 338 The funds of the direct-support organization may not be used for 339 the purpose of lobbying as defined in s. 11.045. 340 (6)(f)Any moneys may be held in a separate depository 341 account in the name of the direct-support organization and 342 subject to the provisions of the contract with the department. 343 (7)(g)The direct-support organization shall provide for an 344 annual financial audit in accordance with s. 215.981. 345 (8)(h)This section subsection is repealed October 1, 2028, 346 unless reviewed and saved from repeal by the Legislature. 347 (2)CHILDREN AND YOUTH CABINET.The Department of Children 348 and Families shall establish a direct-support organization to 349 assist the Children and Youth Cabinet established in s. 402.56 350 in carrying out its purposes and responsibilities, primarily 351 regarding fostering public awareness of children and youth 352 issues and developing new partners in the effort to serve 353 children and youth by raising money; submitting requests for and 354 receiving grants from the Federal Government, the state or its 355 political subdivisions, private foundations, and individuals; 356 and making expenditures to or for the benefit of the cabinet. 357 The sole purpose for the direct-support organization is to 358 support the cabinet. 359 (a)The direct-support organization must be: 360 1.Incorporated under chapter 617 and approved by the 361 Department of State as a Florida corporation not for profit. 362 2.Organized and operated to make expenditures to or for 363 the benefit of the cabinet. 364 3.Approved by the department to be operating for the 365 benefit of and in a manner consistent with the goals of the 366 cabinet and in the best interest of the state. 367 (b)The board of directors of the direct-support 368 organization shall consist of seven members appointed by the 369 Governor. Each member of the board of directors shall be 370 appointed to a 4-year term. However, for the purpose of 371 providing staggered terms, the initial appointments shall be for 372 either 2 years or 4 years, as determined by the Governor. 373 (c)The direct-support organization shall operate under a 374 written contract with the department. 375 (d)All moneys received by the direct-support organization 376 must be deposited into an account of the direct-support 377 organization and shall be used in a manner consistent with the 378 goals of the cabinet. 379 (e)This subsection is repealed October 1, 2024, unless 380 reviewed and saved from repeal by the Legislature. 381 Revisers note.Amended to conform to the repeal of subsection 382 (2) pursuant to its own terms, effective October 1, 2024. 383 Section 11.Paragraph (e) of subsection (3) of section 384 443.131, Florida Statutes, is amended to read: 385 443.131Contributions. 386 (3)VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 387 EXPERIENCE. 388 (e)Assignment of variations from the standard rate. 389 1.As used in this paragraph, the terms total benefit 390 payments, benefits paid to an individual, and benefits 391 charged to the employment record of an employer mean the amount 392 of benefits paid to individuals multiplied by: 393 a.For benefits paid prior to July 1, 2007, 1. 394 b.For benefits paid during the period beginning on July 1, 395 2007, and ending March 31, 2011, 0.90. 396 c.For benefits paid after March 31, 2011, 1. 397 d.For benefits paid during the period beginning April 1, 398 2020, and ending December 31, 2020, 0. 399 e.For benefits paid during the period beginning January 1, 400 2021, and ending June 30, 2021, 1, except as otherwise adjusted 401 in accordance with paragraph (f). 402 2.For the calculation of contribution rates effective 403 January 1, 2012, and thereafter: 404 a.The tax collection service provider shall assign a 405 variation from the standard rate of contributions for each 406 calendar year to each eligible employer. In determining the 407 contribution rate, varying from the standard rate to be assigned 408 each employer, adjustment factors computed under sub-sub 409 subparagraphs (I)-(IV) are added to the benefit ratio. This 410 addition shall be accomplished in two steps by adding a variable 411 adjustment factor and a final adjustment factor. The sum of 412 these adjustment factors computed under sub-sub-subparagraphs 413 (I)-(IV) shall first be algebraically summed. The sum of these 414 adjustment factors shall next be divided by a gross benefit 415 ratio determined as follows: Total benefit payments for the 3 416 year period described in subparagraph (b)3. are charged to 417 employers eligible for a variation from the standard rate, minus 418 excess payments for the same period, divided by taxable payroll 419 entering into the computation of individual benefit ratios for 420 the calendar year for which the contribution rate is being 421 computed. The ratio of the sum of the adjustment factors 422 computed under sub-sub-subparagraphs (I)-(IV) to the gross 423 benefit ratio is multiplied by each individual benefit ratio 424 that is less than the maximum contribution rate to obtain 425 variable adjustment factors; except that if the sum of an 426 employers individual benefit ratio and variable adjustment 427 factor exceeds the maximum contribution rate, the variable 428 adjustment factor is reduced in order for the sum to equal the 429 maximum contribution rate. The variable adjustment factor for 430 each of these employers is multiplied by his or her taxable 431 payroll entering into the computation of his or her benefit 432 ratio. The sum of these products is divided by the taxable 433 payroll of the employers who entered into the computation of 434 their benefit ratios. The resulting ratio is subtracted from the 435 sum of the adjustment factors computed under sub-sub 436 subparagraphs (I)-(IV) to obtain the final adjustment factor. 437 The variable adjustment factors and the final adjustment factor 438 must be computed to five decimal places and rounded to the 439 fourth decimal place. This final adjustment factor is added to 440 the variable adjustment factor and benefit ratio of each 441 employer to obtain each employers contribution rate. An 442 employers contribution rate may not, however, be rounded to 443 less than 0.1 percent. In determining the contribution rate, 444 varying from the standard rate to be assigned, the computation 445 shall exclude any benefit that is excluded by the multipliers 446 under subparagraph (b)2. and subparagraph 1. The computation of 447 the contribution rate, varying from the standard rate to be 448 assigned, shall also exclude any benefit paid as a result of a 449 governmental order related to COVID-19 to close or reduce 450 capacity of a business. In addition, the contribution rate for 451 the 2021 and 2022 calendar years shall be calculated without the 452 application of the positive adjustment factor in sub-sub 453 subparagraph (III). 454 (I)An adjustment factor for noncharge benefits is computed 455 to the fifth decimal place and rounded to the fourth decimal 456 place by dividing the amount of noncharge benefits during the 3 457 year period described in subparagraph (b)3. by the taxable 458 payroll of employers eligible for a variation from the standard 459 rate who have a benefit ratio for the current year which is less 460 than the maximum contribution rate. For purposes of computing 461 this adjustment factor, the taxable payroll of these employers 462 is the taxable payrolls for the 3 years ending June 30 of the 463 current calendar year as reported to the tax collection service 464 provider by September 30 of the same calendar year. As used in 465 this sub-sub-subparagraph, the term noncharge benefits means 466 benefits paid to an individual, as adjusted pursuant to 467 subparagraph (b)2. and subparagraph 1., from the Unemployment 468 Compensation Trust Fund which were not charged to the employment 469 record of any employer, but excluding any benefit paid as a 470 result of a governmental order related to COVID-19 to close or 471 reduce capacity of a business. 472 (II)An adjustment factor for excess payments is computed 473 to the fifth decimal place, and rounded to the fourth decimal 474 place by dividing the total excess payments during the 3-year 475 period described in subparagraph (b)3. by the taxable payroll of 476 employers eligible for a variation from the standard rate who 477 have a benefit ratio for the current year which is less than the 478 maximum contribution rate. For purposes of computing this 479 adjustment factor, the taxable payroll of these employers is the 480 same figure used to compute the adjustment factor for noncharge 481 benefits under sub-sub-subparagraph (I). As used in this sub 482 subparagraph, the term excess payments means the amount of 483 benefits charged to the employment record of an employer, as 484 adjusted pursuant to subparagraph (b)2. and subparagraph 1., 485 during the 3-year period described in subparagraph (b)3., but 486 excluding any benefit paid as a result of a governmental order 487 related to COVID-19 to close or reduce capacity of a business, 488 less the product of the maximum contribution rate and the 489 employers taxable payroll for the 3 years ending June 30 of the 490 current calendar year as reported to the tax collection service 491 provider by September 30 of the same calendar year. As used in 492 this sub-sub-subparagraph, the term total excess payments 493 means the sum of the individual employer excess payments for 494 those employers that were eligible for assignment of a 495 contribution rate different from the standard rate. 496 (III)With respect to computing a positive adjustment 497 factor: 498 (A)Beginning January 1, 2012, if the balance of the 499 Unemployment Compensation Trust Fund on September 30 of the 500 calendar year immediately preceding the calendar year for which 501 the contribution rate is being computed is less than 4 percent 502 of the taxable payrolls for the year ending June 30 as reported 503 to the tax collection service provider by September 30 of that 504 calendar year, a positive adjustment factor shall be computed. 505 The positive adjustment factor is computed annually to the fifth 506 decimal place and rounded to the fourth decimal place by 507 dividing the sum of the total taxable payrolls for the year 508 ending June 30 of the current calendar year as reported to the 509 tax collection service provider by September 30 of that calendar 510 year into a sum equal to one-fifth of the difference between the 511 balance of the fund as of September 30 of that calendar year and 512 the sum of 5 percent of the total taxable payrolls for that 513 year. The positive adjustment factor remains in effect for 514 subsequent years until the balance of the Unemployment 515 Compensation Trust Fund as of September 30 of the year 516 immediately preceding the effective date of the contribution 517 rate equals or exceeds 4 percent of the taxable payrolls for the 518 year ending June 30 of the current calendar year as reported to 519 the tax collection service provider by September 30 of that 520 calendar year. 521 (B)Beginning January 1, 2018, and for each year 522 thereafter, the positive adjustment shall be computed by 523 dividing the sum of the total taxable payrolls for the year 524 ending June 30 of the current calendar year as reported to the 525 tax collection service provider by September 30 of that calendar 526 year into a sum equal to one-fourth of the difference between 527 the balance of the fund as of September 30 of that calendar year 528 and the sum of 5 percent of the total taxable payrolls for that 529 year. The positive adjustment factor remains in effect for 530 subsequent years until the balance of the Unemployment 531 Compensation Trust Fund as of September 30 of the year 532 immediately preceding the effective date of the contribution 533 rate equals or exceeds 4 percent of the taxable payrolls for the 534 year ending June 30 of the current calendar year as reported to 535 the tax collection service provider by September 30 of that 536 calendar year. 537 (IV)If, beginning January 1, 2015, and each year 538 thereafter, the balance of the Unemployment Compensation Trust 539 Fund as of September 30 of the year immediately preceding the 540 calendar year for which the contribution rate is being computed 541 exceeds 5 percent of the taxable payrolls for the year ending 542 June 30 of the current calendar year as reported to the tax 543 collection service provider by September 30 of that calendar 544 year, a negative adjustment factor must be computed. The 545 negative adjustment factor shall be computed annually beginning 546 on January 1, 2015, and each year thereafter, to the fifth 547 decimal place and rounded to the fourth decimal place by 548 dividing the sum of the total taxable payrolls for the year 549 ending June 30 of the current calendar year as reported to the 550 tax collection service provider by September 30 of the calendar 551 year into a sum equal to one-fourth of the difference between 552 the balance of the fund as of September 30 of the current 553 calendar year and 5 percent of the total taxable payrolls of 554 that year. The negative adjustment factor remains in effect for 555 subsequent years until the balance of the Unemployment 556 Compensation Trust Fund as of September 30 of the year 557 immediately preceding the effective date of the contribution 558 rate is less than 5 percent, but more than 4 percent of the 559 taxable payrolls for the year ending June 30 of the current 560 calendar year as reported to the tax collection service provider 561 by September 30 of that calendar year. The negative adjustment 562 authorized by this section is suspended in any calendar year in 563 which repayment of the principal amount of an advance received 564 from the federal Unemployment Compensation Trust Fund under 42 565 U.S.C. s. 1321 is due to the Federal Government. 566 (V)The maximum contribution rate that may be assigned to 567 an employer is 5.4 percent, except employers participating in an 568 approved short-time compensation plan may be assigned a maximum 569 contribution rate that is 1 percent greater than the maximum 570 contribution rate for other employers in any calendar year in 571 which short-time compensation benefits are charged to the 572 employers employment record. 573 (VI)As used in this subsection, taxable payroll shall be 574 determined by excluding any part of the remuneration paid to an 575 individual by an employer for employment during a calendar year 576 in excess of the first $7,000. Beginning January 1, 2012, 577 taxable payroll shall be determined by excluding any part of 578 the remuneration paid to an individual by an employer for 579 employment during a calendar year as described in s. 580 443.1217(2). For the purposes of the employer rate calculation 581 that will take effect in January 1, 2012, and in January 1, 582 2013, the tax collection service provider shall use the data 583 available for taxable payroll from 2009 based on excluding any 584 part of the remuneration paid to an individual by an employer 585 for employment during a calendar year in excess of the first 586 $7,000, and from 2010 and 2011, the data available for taxable 587 payroll based on excluding any part of the remuneration paid to 588 an individual by an employer for employment during a calendar 589 year in excess of the first $8,500. 590 b.If the transfer of an employers employment record to an 591 employing unit under paragraph (g) which, before the transfer, 592 was an employer, the tax collection service provider shall 593 recompute a benefit ratio for the successor employer based on 594 the combined employment records and reassign an appropriate 595 contribution rate to the successor employer effective on the 596 first day of the calendar quarter immediately after the 597 effective date of the transfer. 598 3.The tax collection service provider shall reissue rates 599 for the 2021 calendar year. However, an employer shall continue 600 to timely file its employers quarterly reports and pay the 601 contributions due in a timely manner in accordance with the 602 rules of the Department of Commerce. The Department of Revenue 603 shall post the revised rates on its website to enable employers 604 to securely review the revised rates. For contributions for the 605 first quarter of the 2021 calendar year, if any employer remits 606 to the tax collection service provider an amount in excess of 607 the amount that would be due as calculated pursuant to this 608 paragraph, the tax collection service provider shall refund the 609 excess amount from the amount erroneously collected. 610 Notwithstanding s. 443.141(6), refunds issued through August 31, 611 2021, for first quarter 2021 contributions must be paid from the 612 General Revenue Fund. 613 4.The tax collection service provider shall calculate and 614 assign contribution rates effective January 1, 2022, through 615 December 31, 2022, excluding any benefit charge that is excluded 616 by the multipliers under subparagraph (b)2. and subparagraph 1.; 617 without the application of the positive adjustment factor in 618 sub-sub-subparagraph 2.a.(III); and without the inclusion of any 619 benefit charge directly related to COVID-19 as a result of a 620 governmental order to close or reduce capacity of a business, as 621 determined by the Department of Commerce, for each employer who 622 is eligible for a variation from the standard rate pursuant to 623 paragraph (d). The Department of Commerce shall provide the tax 624 collection service provider with all necessary benefit charge 625 information by August 1, 2021, including specific information 626 for adjustments related to COVID-19 charges resulting from a 627 governmental order to close or reduce capacity of a business, to 628 enable the tax collection service provider to calculate and 629 issue tax rates effective January 1, 2022. The tax collection 630 service provider shall calculate and post rates for the 2022 631 calendar year by March 1, 2022. 632 5.Subject to subparagraph 6., the tax collection service 633 provider shall calculate and assign contribution rates effective 634 January 1, 2023, through December 31, 2025, excluding any 635 benefit charge that is excluded by the multipliers under 636 subparagraph (b)2. and subparagraph 1.; without the application 637 of the positive adjustment factor in sub-sub-subparagraph 638 2.a.(III); and without the inclusion of any benefit charge 639 directly related to COVID-19 as a result of a governmental order 640 to close or reduce capacity of a business, as determined by the 641 Department of Commerce, for each employer who is eligible for a 642 variation from the standard rate pursuant to paragraph (d). The 643 Department of Commerce shall provide the tax collection service 644 provider with all necessary benefit charge information by August 645 1 of each year, including specific information for adjustments 646 related to COVID-19 charges resulting from a governmental order 647 to close or reduce capacity of a business, to enable the tax 648 collection service provider to calculate and issue tax rates 649 effective the following January. 650 6.If the balance of the Unemployment Compensation Trust 651 Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 652 5. is repealed for rates effective the following years. The 653 Office of Economic and Demographic Research shall advise the tax 654 collection service provider of the balance of the trust fund on 655 June 30 by August 1 of that year. After the repeal of 656 subparagraph 5. and notwithstanding the dates specified in that 657 subparagraph, the tax collection service provider shall 658 calculate and assign contribution rates for each subsequent 659 calendar year as otherwise provided in this section. 660 Revisers note.Amended to conform to certification by the 661 Office of Economic and Demographic Research to the 662 Department of Revenue on April 2, 2024, that the ending 663 balance in the Unemployment Compensation Trust Fund 664 exceeded the amount specified in subparagraph 6., thus 665 triggering the repeal of subparagraph 5. pursuant to 666 subparagraph 6. 667 Section 12.Subsection (4) of section 570.441, Florida 668 Statutes, is repealed. 669 Revisers note.The cited subsection, which relates to use of 670 specified funds from the Pest Control Trust Fund to carry 671 out the provisions of s. 570.44, expired pursuant to its 672 own terms, effective June 30, 2024. 673 Section 13.Section 570.83, Florida Statutes, is repealed. 674 Revisers note.The cited section, the Beef Market Development 675 Act, was repealed pursuant to its own terms, effective 676 October 1, 2024. 677 Section 14.Subsection (3) of section 717.123, Florida 678 Statutes, is repealed. 679 Revisers note.The cited subsection, which provides for 680 retention of specified funds for the 2022-2023 fiscal year, 681 expired pursuant to its own terms, effective July 1, 2024. 682 Section 15.Section 1002.334, Florida Statutes, is 683 repealed. 684 Revisers note.The cited section, which relates to the 685 Innovative Blended Learning and Real-Time Student 686 Assessment Pilot Program, expired pursuant to its own 687 terms, effective July 1, 2024. 688 Section 16.Paragraph (v) of subsection (8) of section 689 213.053, Florida Statutes, is repealed. 690 Revisers note.The cited paragraph, which relates to 691 information relative to s. 220.193, is repealed to conform 692 to the repeal of s. 220.193 by this act. 693 Section 17.Subsection (8) of section 220.02, Florida 694 Statutes, is amended to read: 695 220.02Legislative intent. 696 (8)It is the intent of the Legislature that credits 697 against either the corporate income tax or the franchise tax be 698 applied in the following order: those enumerated in s. 631.828, 699 those enumerated in s. 220.191, those enumerated in s. 220.181, 700 those enumerated in s. 220.183, those enumerated in s. 220.182, 701 those enumerated in s. 220.1895, those enumerated in s. 220.195, 702 those enumerated in s. 220.184, those enumerated in s. 220.186, 703 those enumerated in s. 220.1845, those enumerated in s. 220.19, 704 those enumerated in s. 220.185, those enumerated in s. 220.1875, 705 those enumerated in s. 220.1876, those enumerated in s. 706 220.1877, those enumerated in s. 220.1878, those enumerated in 707 s. 220.193, those enumerated in former s. 288.9916, those 708 enumerated in former s. 220.1899, those enumerated in former s. 709 220.194, those enumerated in s. 220.196, those enumerated in s. 710 220.198, those enumerated in s. 220.1915, those enumerated in s. 711 220.199, those enumerated in s. 220.1991, and those enumerated 712 in s. 220.1992. 713 Revisers note.Amended to conform to the repeal of s. 220.193 714 by this act. 715 Section 18.Paragraph (a) of subsection (1) of section 716 220.13, Florida Statutes, is amended to read: 717 220.13Adjusted federal income defined. 718 (1)The term adjusted federal income means an amount 719 equal to the taxpayers taxable income as defined in subsection 720 (2), or such taxable income of more than one taxpayer as 721 provided in s. 220.131, for the taxable year, adjusted as 722 follows: 723 (a)Additions.There shall be added to such taxable income: 724 1.a.The amount of any tax upon or measured by income, 725 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 in 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 under 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 Internal 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 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 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 under 779 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 under 786 s. 220.193. 787 13.The amount taken as a credit for the taxable year under 788 s. 220.196. The addition in this subparagraph is intended to 789 ensure that the same amount is not allowed for the tax purposes 790 of this state as both a deduction from income and a credit 791 against the tax. The addition is not intended to result in 792 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 pursuant to s. 220.1991. 801 Revisers 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 Revisers 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 this act. 809 Section 20.Section 571.26, Florida Statutes, is amended to 810 read: 811 571.26Florida 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 Agricultural 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 Revisers 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 act. 826 Section 21.Subsection (2) of section 571.265, Florida 827 Statutes, is amended to read: 828 571.265Promotion 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 enhance 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 future fiscal years and made 840 available for distribution as provided in this section. 841 Revisers 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.