The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Health Policy
BILL: SB 182
INTRODUCER: Senator Calatayud
SUBJECT: Tax Credits for Charitable Contributions
DATE: March 10, 2025
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Morgan Brown HP Pre-meeting
2. FT
3. AP
I. Summary:
SB 182 creates s. 402.63, F.S., the Home Away From Home Tax Credit, which provides tax
credits against various Florida taxes to businesses that make monetary contributions to certain
eligible charitable organizations that house families of critically ill children at little or no cost to
the family while traveling so the child can receive care.
The bill specifies requirements for an eligible charitable organization, which must be a
s. 501(c)(3) organization under the Internal Revenue Code, must be a Florida entity with its
principal office in Florida, and must house families of critically ill children at de minimis to no
cost to the family while the child receives treatment. The eligible charitable organization must
expend 100 percent of any contributions received for the expansion of current structures or the
construction of new facilities to comfort and support families, thereby removing the additional
burden of lodging costs for those already experiencing significant medical expenses.
The bill also specifies procedures and requirements for eligible charitable organizations to apply
with the Florida Department of Health (DOH), requires the organizations to conduct criminal
history background screening on all volunteers and staff working directly with children in any
program funded with contributions, and requires the organizations to submit annual audit reports
to the DOH. The bill specifies requirements and procedures for, and limitations on, receiving,
using, or transferring the tax credits, including applying with the Florida Department of Revenue
(DOR).
The tax credit is capped at $2.5 million in each state fiscal year.
For the 2025-2026 fiscal year, the bill appropriates $208,000 in nonrecurring funds from the
General Revenue Fund to the DOR for the purpose of implementing the Home Away From
Home Tax Credit.
REVISED: BILL: SB 182 Page 2
The bill provides an effective date of July 1, 2025.
II. Present Situation:
The Florida Department of Health
The Florida Department of Health (DOH) is responsible for the state’s public health system,
which is designed to promote, protect, and improve the health of all people in the state.
1
The Florida Department of Revenue
The Florida Department of Revenue (DOR) administers three main programs: the Child Support
Program, the General Tax Administration Program, and the Property Tax Oversight Program.
The DOR collects more than $40 billion a year in taxes and fees annually and processes more
than $9 million in tax filings annually.
2
The Florida Department of Business and Professional Regulation
The Department of Business and Professional Regulation (DBPR) is the agency charged with
licensing and regulating businesses and professionals in the State of Florida, such as
cosmetologists, veterinarians, real estate agents, and pari-mutuel wagering facilities.
3
The Division of Alcoholic Beverages and Tobacco
The DBPR’s Division of Alcoholic Beverages and Tobacco issues licenses or permits that are
required for any business or person to manufacture, import, export, store, distribute or sell
alcoholic beverages or products containing tobacco or nicotine. The Division of Alcoholic
Beverages and Tobacco conducts audits to ensure the proper collection of taxes, surcharges, and
fees, and conducts inspections and investigations to ensure compliance with the laws and
regulations governing the sale of alcoholic beverages and products containing tobacco or
nicotine pursuant to Florida Statutes.
4
Health Care Hospitality Homes
Health care hospitality homes provide lodging at significantly reduced costs to patients and their
caregivers while the patients receive life-saving medical care away from their home
communities. While hotels serve guests traveling for many different reasons, health care
hospitality homes provide an environment created specifically to support patients and their
caregivers dealing with health care issues. By creating a welcoming and communal space for
those going through similar stressful situations, a sense of community is created where patients
and caregivers can support one another. Most health care hospitality homes have shared kitchens,
1
Section 381.001, F.S.
2
Florida Department of Revenue, Quick Facts about the Florida Department of Revenue, available at
https://floridarevenue.com/opengovt/Pages/quick_facts.aspx (last visited Mar. 6, 2025).
3
Florida Department of Business & Professional Regulation, Department Overview, available at
https://www2.myfloridalicense.com/about-us/department-overview/ (last visited Mar. 6, 2025).
4
Florida Department of Business & Professional Regulation, Department Divisions & Offices, available at
https://www2.myfloridalicense.com/about-us/department-divisions/ (last visited Mar. 6, 2025). BILL: SB 182 Page 3
common living areas, and private bedrooms and bathrooms that create a feeling of a home-away-
from-home, as well as a safe place to land each day. Health care hospitality homes help alleviate
the financial burden often associated with medical crises and reduce stress on both the patient
and family members.
5
State Revenue Sources
Currently, there are no statutory provisions for a tax credit program for eligible contributions
made to eligible charitable organizations that house families of critically ill children at de
minimis to no cost to the family while the child receives treatment.
Corporate Income Tax
The state of Florida imposes a 5.5 percent tax on the taxable income of certain corporations and
financial institutions conducting business in the state.
6
Corporate income tax is remitted to the
DOR and distributed to the General Revenue Fund. Net collections of corporate income tax in
state fiscal year 2023-2024 were determined to be $6.02 billion.
7
Credits against corporate income tax or franchise tax are applied in the order as enumerated in
the following sections: 631.828,
8
220.191,
9
220.181,
10
220.183,
11
220.182,
12
220.1895,
13
220.195,
14
220.184,
15
220.186,
16
220.1845,
17
220.19,
18
220.185,
19
220.1875,
20
220.1876,
21
5
Healthcare Hospitality Network, History of HHN, available at https://www.hhnetwork.org/history-of-hhn/ (last visited
Mar. 6, 2025).
6
Sections 220.11(2), F.S. and 220.63(2), F.S.
7
Florida Office of Economic & Demographic Research, Revenue Estimating Conference General Revenue Fund, Changes to
the Estimate, General Revenue Fund (Aug. 14, 2024), available at
https://edr.state.fl.us/content/conferences/generalrevenue/grchng.pdf (last visited Mar. 6, 2025).
8
Credit for assessment paid by a member of a health maintenance organization.
9
Capital investment tax credit.
10
Enterprise zone jobs credit.
11
Community contribution tax credit.
12
Enterprise zone property tax credit.
13
Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
14
Emergency excise tax credit.
15
Hazardous waste facility tax credit.
16
Credit for Florida alternative minimum tax.
17
Contaminated site rehabilitation tax credit.
18
Child care tax credits.
19
State housing tax credit.
20
Credit for contributions to eligible nonprofit scholarship-funding organizations.
21
Credit for contributions to the New Worlds Reading Initiative. BILL: SB 182 Page 4
220.1877,
22
220.1878,
23
220.193,
24
former 288.9916,
25
former 220.1899,
26
former 220.194,
27
220.196,
28
220.198,
29
220.1915,
30
220.199,
31
220.1991,
32
and 220.1992, F.S.
33
Insurance Premium Tax
The state of Florida imposes a 1.75 percent tax on most Florida insurance premiums.
34
Insurance
premium taxes are paid by insurance companies under ch. 624, F.S., and are remitted to the
DOR. These revenues are distributed to the General Revenue Fund with additional distributions
to the Insurance Regulatory Trust Fund, the Police & Firefighters Premium Tax Trust Fund, and
the Emergency Management Preparedness & Assistance Trust Fund. Net collections of insurance
premium tax in state fiscal year 2023-2024 were determined to be $1.74 billion.
35
Severance Taxes on Oil and Gas Production
Oil and gas production severance taxes are imposed on every person who severs oil or gas in the
state of Florida for sale, transport, storage, profit, or commercial use.
36
These taxes are remitted
to the DOR and distributed to the General Revenue Fund with additional distributions to the
Minerals Trust Fund and to the counties where production occurred. Net collections from the
severance taxes on oil and gas in state fiscal year 2023-2024 were determined to be
$8.1 million.
37
Sales Taxes Paid by Direct Pay Permit Holders
Section 212.183, F.S., authorizes the DOR to establish a process for the self-accrual of sales
taxes due under ch. 212, F.S. The process involves the DOR granting a direct pay permit to a
taxpayer, who then pays the taxes directly to the DOR.
38
22
Credit for contributions to eligible charitable organizations.
23
Credit for contributions to the Live Local Program.
24
Florida renewable energy production credit.
25
New market tax credit.
26
Entertainment industry tax credit.
27
Corporate income tax credit for spaceflight projects.
28
Research and development tax credit.
29
Experiential learning tax credit program.
30
Credit for qualified railroad reconstruction or replacement expenditures.
31
Residential graywater system tax credit.
32
Credit for manufacturing of human breast milk derived human milk fortifiers.
33
Individuals with Unique Abilities Tax Credit Program.
34
Section 624.509, F.S.
35
Supra note 7.
36
Sections 211.02, F.S., and 211.025, F.S.
37
Supra note 7.
38
Section 212.183, F.S., and Rule 12A-1.0911, F.A.C. Direct pay permit holders include: dealers who annually make
purchases in excess of $10 million per year in any county; dealers who annually purchase at least $100,000 of tangible
personal property, including maintenance and repairs for their own use; dealers who purchase promotional materials whose
ultimate use is unknown at purchase; eligible air carriers, vessels, railroads, and motor vehicles engaged in interstate and
foreign commerce; and dealers who lease realty from a number of independent property owners. BILL: SB 182 Page 5
Alcoholic Beverage Tax on Beer, Wine, and Spirits
The state of Florida imposes excise taxes on malt beverages, wines, and other beverages.
39
The
taxes are due from manufacturers, distributors and vendors of malt beverages, and from
manufacturers and distributors of wine, liquor, and other specified alcoholic beverages. Taxes
are remitted to the DBPR’s Division of Alcoholic Beverages and Tobacco.
40
Distributions of the excise taxes on alcoholic beverages are made to the General Revenue Fund,
the Alcoholic Beverage and Tobacco Trust Fund, and Viticulture Trust Fund. Net collections
from the alcoholic beverage taxes in state fiscal year 2023-24 were determined to be
$345 million.
41
Background Screening
Background Screening Process
Level 1 and Level 2 Criminal History Record Checks are terms used under Florida law to convey
the method of the criminal history record check and the extent of the data searched. Level 1 and
Level 2 are terms that pertain only to Florida and are not used by the Federal Bureau of
Investigation (FBI) or other states:
42
• Level 1: a state-only name-based check.
• Level 2: a state and national fingerprint-based check and consideration of disqualifying
offenses, applicable to employees and volunteers designated by law as holding positions of
responsibility or trust and those required to be fingerprinted pursuant to ch. 435, F.S.
Public Law (Pub. L.) 92-544 authorizes the FBI to exchange criminal history record information
(CHRI) with state and local governmental agencies’ officials for licensing and employment
purposes. Criteria established under Pub. L. 92-544 requires state statutes to designate an
authorized governmental agency to be responsible for receiving and screening the results of the
CHRI to then determine an applicant's suitability for employment or licensing. For Level 2
screening, the Florida Department of Law Enforcement (FDLE) is this state’s authorized
governmental agency given the responsibility to perform a criminal history record check of its
records and request that the FBI perform a national criminal history record check of its records
for each employee for whom the request is made.
43
Under current law, designated eligible charitable organizations are not considered authorized
governmental agencies to conduct background screenings and, therefore, are unable to request or
obtain national records pursuant to s. 435.04, F.S. However, the FDLE’s Volunteer and
Employee Criminal History System (VECHS) allows certain non-governmental organizations to
obtain national criminal history results through the FDLE.
44
39
Sections 563.05, F.S., 564.06, F.S., and 565.12, F.S.
40
Section 561.02, F.S. The Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional
Regulation is responsible for supervising the conduct, management, and operation of the manufacturing, packaging,
distribution, and sale of all alcoholic beverages in the state of Florida.
41
Supra note 7.
42
Chapter 435, F.S.
43
Id.
44
Florida Department of Law Enforcement, Volunteer & Employee Criminal History System, available at
https://www.fdle.state.fl.us/background-checks (last visited Mar. 6, 2025). BILL: SB 182 Page 6
Once the FDLE receives fingerprints and payment for CHRI, with the assistance of the FBI, the
FDLE will provide the organization:
45
• Either an indication that the person has no criminal history or the criminal history record that
shows arrests and convictions for the state of Florida and other states, if any; and
• Notification of any warrants or domestic violence injunctions that the person may have.
III. Effect of Proposed Changes:
Section 1 creates s. 211.02535, F.S., to authorize a tax credit of 100 percent of an eligible
contribution made to an eligible charitable organization beginning January 1, 2026, under the
Home Away From Home Tax Credit against any tax due under s. 211.02, F.S., or
s. 211.025, F.S., for oil or gas production. However, the combined credit allowed under this
section and s. 211.0251, F.S., may not exceed 50 percent of the tax due on the return on which
the credit is taken. If the combined credit allowed under this section and s. 211.0251, F.S.,
exceeds 50 percent of the tax due on the return, the credit must first be taken under
s. 211.0251, F.S. Any remaining liability must be taken under this section but may not exceed 50
percent of the tax due.
For the purpose of the distribution of tax revenue under s. 211.06, F.S., the bill directs the DOR
to disregard any tax credits allowed under this section to ensure that any reduction in tax revenue
received which is attributable to the tax credits results only in a reduction in distributions to the
General Revenue Fund.
Section 2 creates s. 212.18345, F.S., to authorize a tax credit of 100 percent of an eligible
contribution made to an eligible charitable organization beginning January 1, 2026, under the
Home Away From Home Tax Credit against any tax imposed by the state and due under this
chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to
s. 212.183, F.S.
For the purpose of the distribution of tax revenue under s. 212.20, F.S., the bill directs the DOR
to disregard any tax credits allowed under this section to ensure that any reduction in tax revenue
received which is attributable to the tax credits results only in a reduction in distributions to the
General Revenue Fund. A dealer who claims a tax credit under this section must file his or her
tax returns and pay his or her taxes by electronic means under s. 213.755, F.S.
Section 3 amends s. 220.02, F.S., to specify the order in which the credit is applied in relation to
other corporate income tax credits.
Section 4 creates s. 220.18775, F.S., to authorize a tax credit of 100 percent of an eligible
contribution made to an eligible charitable organization for taxable years beginning on or after
January 1, 2026, under the Home Away From Home Tax Credit against any tax due for a taxable
year under ch. 220, F.S., after the application of any other allowable credits by the taxpayer. An
eligible contribution must be made to an eligible charitable organization on or before the date the
45
Florida Department of Law Enforcement, VECHS Process and Forms, available at
https://www.fdle.state.fl.us/Background-Checks/VECHS-Process-and-Forms (last visited Mar. 6, 2025). BILL: SB 182 Page 7
taxpayer is required to file a return pursuant to s. 220.222, F.S. The credit is reduced by the
difference between the amount of federal corporate income tax, taking into account the credit
granted by this section, and the amount of federal corporate income tax without application of
the credit granted by this section. A taxpayer who files a Florida consolidated return as a member
of an affiliated group pursuant to s. 220.131(1), F.S., may be allowed the credit on a consolidated
return basis, subject to limitations.
If a taxpayer applies and is approved for a credit under the Home Away From Home Tax Credit
after timely requesting an extension to file under s. 220.222(2), F.S.:
• The credit does not reduce the amount of tax due for purposes of the DOR’s determination as
to whether the taxpayer was in compliance with the requirement to pay tentative taxes under
ss. 220.222 and 220.32, F.S.
• The taxpayer’s noncompliance with the requirement to pay tentative taxes will result in the
revocation and rescindment of any such credit.
• The taxpayer will be assessed for any taxes, penalties, or interest due from the taxpayer’s
noncompliance with the requirement to pay tentative taxes.
Section 5 creates s. 402.63, F.S., to establish the Home Away From Home Tax Credit.
The bill defines the following terms:
• “Annual tax credit amount” means, for any state fiscal year, the sum of the amount of tax
credits approved under s. 402.63(5)(b), F.S., including tax credits to be taken for severance
taxes on oil and gas production; self-accrued sales tax liability of direct pay permit holders;
corporate income tax; the alcoholic beverage tax on beer, wine, and spirits; or the insurance
premium tax, which are approved for taxpayers whose taxable years begin on or after
January 1 of the calendar year preceding the start of the applicable state fiscal year.
• “Division” means the Division of Alcoholic Beverages and Tobacco of the DBPR.
• “Eligible charitable organization” means an organization designated by the DOH as eligible
to receive funding under the Home Away From Home Tax Credit.
• “Eligible contribution” means a monetary contribution from a taxpayer, subject to the
restrictions provided under the Home Away From Home Tax Credit, to an eligible charitable
organization. The taxpayer making the contribution may not designate a specific family to be
assisted by the eligible charitable organization as the beneficiary of the contribution.
• “Tax credit cap amount” means the maximum annual tax credit amount that the DOR may
approve for a state fiscal year.
The bill requires the DOH to designate as an eligible charitable organization an organization that
meets all of the following requirements:
• Is exempt from federal income taxation under s. 501(c)(3) of the Internal Revenue Code.
• Is a Florida entity formed under ch. 605, F.S., ch. 607, F.S., or ch. 617, F.S., whose principal
office is located in this state.
• At de minimis to no cost to the family, houses families of critically ill children receiving
treatment.
• Provides to the DOH accurate information, including, at a minimum, a description of the
services provided by the organization; the total number of individuals served through those BILL: SB 182 Page 8
services during the last calendar year; basic financial information regarding the organization
and services; and contact information for the organization.
• Annually submits a statement, signed under penalty of perjury by a current officer of the
organization, that the organization meets all criteria to qualify as an eligible charitable
organization, has fulfilled responsibilities under the Home Away From Home Tax Credit for
the previous fiscal year if the organization received any funding through this credit during the
previous fiscal year, and intends to fulfill its responsibilities during the upcoming fiscal year.
• Provides any documentation requested by the DOH to verify eligibility as an eligible
charitable organization or compliance with the Home Away From Home Tax Credit.
The bill prohibits the designation of an organization that provides abortions, or pays for or
provides coverage for abortions, as an eligible charitable organization by the DOH.
The bill requires that an eligible charitable organization that receives a contribution under the
Home Away From Home Tax Credit must do all of the following:
• Apply for admittance into the Department of Law Enforcement’s Volunteer and Employee
Criminal History System and, if accepted, conduct background screening on all volunteers
and staff working directly with children in any program funded under the Home Away From
Home Tax Credit pursuant to s. 943.0542, F.S. Background screening must use level 2
screening standards pursuant to s. 435.04, F.S., and must include, but need not be limited to,
a check of the Dru Sjodin National Sex Offender Public Website.
• Expend 100 percent of any contributions received under the Home Away From Home Tax
Credit for the expansion of current structures or the construction of new facilities for the
purpose of housing families of critically ill children receiving treatment.
• Annually submit to the DOH:
o An audit of the eligible charitable organization conducted by an independent certified
public accountant in accordance with auditing standards generally accepted in the United
States, government auditing standards, and rules adopted by the Auditor General. The
audit report must include a report on financial statements presented in accordance with
generally accepted accounting principles. The audit report must be provided to the DOH
within 180 days after completion of the eligible charitable organization’s fiscal year.
o A copy of the eligible charitable organization’s most recent federal Internal Revenue
Service Return of Organization Exempt from Income Tax form (Form 990).
• Notify the DOH immediately if it is in jeopardy of losing the eligible charitable organization
designation under the Home Away From Home Tax Credit.
• Upon receipt of a contribution, provide the taxpayer that made the contribution with a
certificate of contribution. A certificate of contribution must include the taxpayer’s name
and, if available, its federal employer identification number, the amount contributed, the date
of contribution, and the name of the eligible charitable organization.
The bill requires the DOH to do all of the following:
• Annually redesignate eligible charitable organizations that have complied with all
requirements of the Home Away From Home Tax Credit.
• Remove the designation of organizations that fail to meet all requirements of the Home
Away From Home Tax Credit. An organization that has had its designation removed by the
DOH may reapply for designation as an eligible charitable organization, and the DOH may BILL: SB 182 Page 9
redesignate such organization if it meets the requirements of the Home Away From Home
Tax Credit and demonstrates through its application that all factors leading to its removal as
an eligible charitable organization have been sufficiently addressed.
• Work with each eligible charitable organization to assist in the maintenance of eligibility
requirements until the completion of any construction project involving funds awarded in
accordance with the Home Away From Home Tax Credit. The DOH must establish a
redesignation window for which an organization may be redesignated without the
recoupment of funds.
• Publish information about the tax credit and eligible charitable organizations on a DOH
website. The website must, at a minimum, provide all of the following:
o The requirements and process for becoming designated or redesignated as an eligible
charitable organization.
o A list of the eligible charitable organizations that are currently designated by the DOH
and the information provided under s. 402.63(2)(a)4., F.S., regarding each eligible
charitable organization.
o The process for a taxpayer to select an eligible charitable organization as the recipient of
funding through a tax credit.
• Compel the return of funds that were provided to an eligible charitable organization that fails
to comply with the requirements of the Home Away From Home Tax Credit. Eligible
charitable organizations subject to return of funds are ineligible to receive funding under the
Home Away From Home Tax Credit for a period of 10 years after final agency action to
compel the return of funds.
o In order to encourage the completion of all construction projects, the DOH must establish
a process to determine whether an eligible charitable organization has failed to fulfill its
responsibilities under the Home Away From Home Tax Credit. The process must require
an eligible charitable organization to provide documentation of good faith efforts made to
complete construction, including, but not limited to, plans and status updates on the
project.
o An eligible charitable organization that no longer meets the eligibility requirements under
the Home Away From Home Tax Credit and makes no effort in conjunction with the
DOH to rectify the situation is subject to return of funds.
• Analyze the use of funding provided by the tax credit authorized under the Home Away
From Home Tax Credit and submit a report to the Governor, the President of the Senate, and
the Speaker of the House of Representatives annually, beginning October 1, 2026. The report
must, at a minimum, include the total funding amount provided under the Home Away From
Home Tax Credit and the amounts provided to each eligible charitable organization, describe
the eligible charitable organizations that were funded, and assess the outcomes that were
achieved, as well as the projects in progress, using the funding.
The bill authorizes a tax credit cap amount of $2.5 million in each state fiscal year beginning in
fiscal year 2025-2026.
The bill authorizes a taxpayer to submit an application to the DOR for a tax credit or credits to be
taken against the taxpayer’s liability for several state taxes: severance taxes on oil and gas
production; self-accrued sales tax liability of direct pay permit holders; corporate income tax;
alcoholic beverage tax on beer, wine, and spirits; and insurance premium tax. The application
may be submitted beginning at 9:00 a.m., on the first day of the calendar year, which is not a BILL: SB 182 Page 10
Saturday, Sunday, or legal holiday. The DOR may not approve applications for a tax credit under
the Home Away From Home Tax Credit after state fiscal year 2030-2031.
The bill requires the taxpayer to specify in the application each tax for which the taxpayer
requests a credit and the applicable taxable year for a credit towards corporate income or
insurance premium tax, or the applicable state fiscal year for a credit towards severances taxes on
oil and gas production, self-accrued sales tax liability of direct pay permit holders, or alcoholic
beverage tax on beer, wine, and spirits. For purposes of corporate income tax, a taxpayer may
apply for a credit to be used for a prior taxable year before the date the taxpayer is required to
file a return for that year pursuant to s. 220.222, F.S.
For purposes of insurance premium tax, a taxpayer may apply for a credit to be used for a prior
taxable year before the date the taxpayer is required to file a return for that prior taxable year
pursuant to ss. 624.509 and 624.5092, F.S. The application must specify the eligible charitable
organization to which the proposed contribution will be made. The DOR must approve tax
credits on a first-come, first-served basis and must obtain the approval of the DBPR’s Division
of Alcoholic Beverages and Tobacco before approving a tax credit for alcoholic beverage tax on
beer, wine, and spirits. Within 10 days after approving or denying an application, the DOR must
provide a copy of its approval or denial letter to the eligible charitable organization specified by
the taxpayer in the application.
The bill authorizes the unused amount of an approved tax credit to be carried forward for a
period not to exceed 10 years if it is not fully used within the specified year because of
insufficient tax liability on the part of the taxpayer. For the purpose of the corporate income tax,
a credit carried forward may be used in a subsequent year after applying the other credits and
unused carryovers in the order provided in s. 220.02(8), F.S.
The bill prohibits a taxpayer from conveying, transferring, or assigning an approved tax credit or
a carryforward tax credit to another entity unless all of the assets of the taxpayer are conveyed,
assigned, or transferred in the same transaction. However, a tax credit may be conveyed,
transferred, or assigned between members of an affiliated group of corporations if the type of tax
credit remains the same. A taxpayer must notify the DOR of its intent to convey, transfer, or
assign a tax credit to another member within an affiliated group of corporations. The amount
conveyed, transferred, or assigned is available to another member of the affiliated group of
corporations upon approval by the DOR. The DOR must obtain the approval of the Division of
Alcoholic Beverages and Tobacco of the DBPR before approving a conveyance, transfer, or
assignment of a tax credit for the alcoholic beverage tax on beer, wine, and spirits.
The bill authorizes a taxpayer the ability to rescind all or part of an approved tax credit within
any state fiscal year. The amount rescinded becomes available for that state fiscal year to another
eligible taxpayer as approved by the DOR if the taxpayer receives notice from the DOR that the
rescindment has been accepted by the DOR. The DOR must obtain the approval of the DBPR’s
Division of Alcoholic Beverages and Tobacco before accepting the rescindment of a tax credit
for the alcoholic beverage tax on beer, wine, and spirits. Any amount rescinded must become
available to an eligible taxpayer on a first-come, first-served basis based on tax credit
applications received after the date the rescindment is accepted by the DOR.
BILL: SB 182 Page 11
The bill requires the DOR to provide a copy of its approval or denial letter to the eligible
charitable organization specified by the taxpayer within 10 days after approving or denying the
conveyance, transfer, or assignment of a tax credit or the rescindment of a tax credit. The DOR
must also include the eligible charitable organization specified by the taxpayer on all letters or
correspondence of acknowledgement for tax credits for self-accrued sales tax liability of direct
pay permit holders.
For purposes of calculating the underpayment of estimated corporate income taxes under
s. 220.34, F.S., and tax installment payments for taxes on insurance premiums or assessments
under s. 624.5092, F.S., the bill provides that the final amount due is the amount after corporate
income or insurance premium tax credits earned for contributions to eligible charitable
organizations are deducted. For purposes of determining whether a penalty or interest under
s. 220.34(2)(d)1., F.S., will be imposed for underpayment of estimated corporate income tax, a
taxpayer may, after earning a corporate income tax credit, reduce any estimated payment in that
taxable year by the amount of the credit. For purposes of determining whether a penalty under
s. 624.5092, F.S., will be imposed, an insurer may, after earning an insurance premium tax credit
for a taxable year, reduce any installment payment for such taxable year of 27 percent of the
amount of the net tax due as reported on the return for the preceding year under
s. 624.5092(2)(b), F.S., by the amount of the credit.
The bill provides that is any provision or portion of the Home Away From Home Tax Credit,
s. 211.0253, F.S., s. 212.1834, F.S., s. 220.1877, F.S., s. 561.1213, F.S., or s. 624.51057, F.S., or
the application thereof to any person or circumstance is held unconstitutional by any court or is
otherwise declared invalid, the unconstitutionality or invalidity does not affect any credit earned
under these sections by any taxpayer with respect to any contribution paid to an eligible
charitable organization before the date of a determination of unconstitutionality or invalidity.
The credit will be allowed at such time and in such a manner as if a determination of
unconstitutionality or invalidity had not been made, provided that the allowance of any credit to
any taxpayer in excess of one dollar of credit for each dollar paid to an eligible charitable
organization is prohibited.
The bill authorizes the DOR, the DBPR’s Division of Alcoholic Beverages and Tobacco, and the
DOH to develop a cooperative agreement to assist in the administration of the Home Away From
Home Tax Credit, as needed.
The bill authorizes the DOR to adopt rules necessary to administer the Home Away From Home
Tax Credit, and ss. 211.0253, 212.1834, 220.1877, 561.1213, and 624.51057, F.S., including
rules establishing application forms, procedures governing the approval of tax credits and
carryforward tax credits, and procedures to be followed by taxpayers when claiming approved
tax credits on returns.
The bill authorizes the DBPR’s Division of Alcoholic Beverages and Tobacco to adopt rules
necessary to administer its responsibilities under the Home Away From Home Tax Credit and
s. 561.1213, F.S.
BILL: SB 182 Page 12
The bill authorizes the DOH to adopt rules necessary to administer the Home Away From Home
Tax Credit, including, but not limited to, rules establishing application forms for organizations
seeking designation as eligible charitable organizations.
Notwithstanding any provision of s. 213.053, F.S., to the contrary, the bill provides that sharing
information with the DBPR’s Division of Alcoholic Beverages and Tobacco related to a tax
credit under the Home Away From Home Tax Credit is considered the conduct of the DOR’s
official duties as contemplated in s. 213.053(8)(c), F.S., and the DOR and the DBPR’s Division
of Alcoholic Beverages and Tobacco are specifically authorized to share information as needed
to administer the Home Away From Home Tax Credit.
Section 6 creates s. 561.12135, F.S., to authorize a tax credit of 100 percent of an eligible
contribution made to an eligible charitable organization beginning January 1, 2026, under the
Home Away From Home Tax Credit against any tax due under s. 563.05, F.S., s. 564.06, F.S., or
s. 565.12, F.S., except excise taxes imposed on wine produced by manufacturers in Florida from
products grown in Florida. However, a credit allowed for the alcoholic beverage tax on beer,
wine, and spirits may not exceed 90 percent of the tax due on the return on which the credit is
taken. For the purpose of the distributions of tax revenue under ss. 561.121 and 564.06(10), F.S.,
the DBPR’s Division of Alcoholic Beverages and Tobacco must disregard any tax credits
allowed for the alcoholic beverage tax on beer, wine, and spirits to ensure that any reduction in
tax revenue received which is attributable to the tax credits results only in a reduction in
distributions to the General Revenue Fund.
Section 7 creates s. 624.51059, F.S., to authorize a tax credit of 100 percent of an eligible
contribution made t6o an eligible charitable organization for taxable years beginning on or after
January 1, 2026, under the Home Away From Home Tax Credit against any tax due for a taxable
year under s. 624.509(1), F.S., after deducting from such tax deductions for assessments made
pursuant to s. 440.51, F.S.; credits for taxes paid under ss. 175.101 and 185.08, F.S.; credits for
income taxes paid under ch. 220, F.S.; and the credit allowed under s. 624.509(5), F.S., as such
credit is limited by s. 624.509(6), F.S. An eligible contribution must be made to an eligible
charitable organization on or before the date the taxpayer is required to file a return pursuant to
ss. 624.509 and 624.5092, F.S. An insurer claiming a credit against premium tax liability for
insurance premium tax is not required to pay any additional retaliatory tax levied under
s. 624.5091, F.S., as a result of claiming such credit. Section 624.5091, F.S., does not limit such
credit in any manner.
Section 8 creates a non-statutory section of the Laws of Florida to authorize the DOR to adopt
emergency rules under s. 120.54(4), F.S., for the purpose of implementing provisions related to
the Home Away From Home Tax Credit. Notwithstanding any other law, emergency rules
adopted are effective for six months after adoption and may be renewed during the pendency of
procedures to adopt permanent rules addressing the subject of the emergency rules.
Section 9 creates a non-statutory section of the Laws of Florida to appropriate, for the 2025-2026
fiscal year, $208,000 in nonrecurring funds from the General Revenue Fund to the DOR for the
purpose of implementing the Home Away From Home Tax Credit.
Section 10 provides an effective date of July 1, 2025. BILL: SB 182 Page 13
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
None.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None.
E. Other Constitutional Issues:
None.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The bill may decrease the state’s tax collections. The Home Away From Home Tax
Credit is capped at $2.5 million for each state fiscal year.
Under current law:
46
• The revenue for the state portion of an employee’s state and national criminal history
record check will be $24 per name submitted; and
• The revenue for the state portion of a volunteer’s state and national criminal history
record check will be $18 per volunteer name submitted.
This revenue goes into FDLE’s Operating Trust Fund and is subject to a general revenue
service charge of eight percent, pursuant to ch. 215, F.S.
47
B. Private Sector Impact:
Eligible charitable organizations under the Home Away From Home Tax Credit will
benefit from the dollar-for-dollar credit against certain tax liabilities up to a cap of $2.5
million. However, eligible charitable organizations will incur the cost of obtaining an
46
Section 943.053, F.S.
47
Florida Department of Law Enforcement, Agency Analysis for SB 908 (Feb. 15, 2021) (on file with the Committee on
Health Policy). BILL: SB 182 Page 14
audit from an independent certified public accountant, as well as the fees associated with
criminal history checks. VECHS approved organizations pay:
48
• $36 for each employee electronic submission; and
• $28 for each volunteer electronic submission.
C. Government Sector Impact:
The bill appropriates $208,000 in non-recurring general revenue funds to the DOR to
implement its provisions. Ongoing operational impacts on the DOR can be
accommodated using existing resources.
The DOH will incur administrative and operational costs to implement the bill, which
may require additional appropriations.
The state may experience a negative fiscal impact up to $2.5 million from the decreased
collection of tax revenue that may result from implementation of this bill.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill amends section 220.02 of the Florida Statutes.
This bill creates the following sections of the Florida Statutes: 211.02535, 212.18345,
220.18775, 402.63, 561.12135, and 624.51059.
IX. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
None.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.
48
Supra note 45.