Florida Senate - 2025 CS for SB 182 By the Committee on Appropriations; and Senator Calatayud 576-03212-25 2025182c1 1 A bill to be entitled 2 An act relating to tax credits for charitable 3 contributions; creating s. 211.02535, F.S.; providing 4 a credit against oil and gas production taxes under 5 the Home Away From Home Tax Credit beginning on a 6 specified date; prohibiting the combined credit 7 allowed under certain provisions from exceeding a 8 certain amount; requiring that a specified credit be 9 taken first under certain circumstances; prohibiting 10 any remaining liability from exceeding a certain 11 amount; providing applicability; creating s. 12 212.18345, F.S.; providing a credit against sales 13 taxes payable by direct pay permitholders under the 14 Home Away From Home Tax Credit beginning on a 15 specified date; requiring that the amount of tax due 16 used to calculate the credit include certain amounts; 17 requiring the Department of Revenue to disregard 18 certain tax credits for a specified reason; providing 19 applicability; requiring a dealer to pay his or her 20 taxes electronically under certain circumstances; 21 amending s. 220.02, F.S.; revising legislative intent; 22 creating s. 220.18775, F.S.; providing a credit 23 against the corporate income tax under the Home Away 24 From Home Tax Credit beginning on a specified date; 25 requiring that an eligible contribution be made on or 26 before a specified date; providing that a credit 27 granted by the act is reduced by a specified 28 calculation; authorizing the credit on a consolidated 29 return basis under certain circumstances; providing 30 applicability; specifying requirements if a taxpayer 31 applies and is approved for a specified credit; 32 creating s. 402.63, F.S.; defining terms; requiring 33 the Department of Health to designate organizations 34 meeting specified criteria as eligible charitable 35 organizations for purposes of the tax credit; 36 prohibiting the Department of Health from designating 37 certain organizations; specifying requirements for 38 eligible charitable organizations receiving 39 contributions; specifying duties of the Department of 40 Health; specifying a limitation on, and application 41 procedures for, the tax credit; specifying 42 requirements and procedures for, and restrictions on, 43 the carryforward, conveyance, transfer, assignment, 44 and rescindment of credits; specifying requirements 45 and procedures for the Department of Revenue; 46 providing construction; authorizing the Department of 47 Revenue, the Division of Alcoholic Beverages and 48 Tobacco of the Department of Business and Professional 49 Regulation, and the Department of Health to develop a 50 cooperative agreement and adopt rules; authorizing 51 certain interagency information sharing; providing 52 construction; creating s. 561.12135, F.S.; providing a 53 credit against excise taxes on certain alcoholic 54 beverages under the Home Away From Home Tax Credit 55 beginning on a specified date; prohibiting the credit 56 from exceeding a certain amount; requiring the 57 Division of Alcoholic Beverages and Tobacco of the 58 Department of Business and Professional Regulation to 59 disregard certain tax credits for a specified reason; 60 providing applicability; amending s. 624.509, F.S.; 61 revising the order of credits and deductions taken 62 against a specified tax; creating s. 624.51059, F.S.; 63 providing a credit against the insurance premium tax 64 under the Home Away From Home Tax Credit for certain 65 taxable years; specifying that certain insurers are 66 not required to pay additional retaliatory tax; 67 providing that a certain provision does not limit the 68 credit; providing applicability; authorizing the 69 Department of Revenue to adopt emergency rules related 70 to the Home Away From Home Tax Credit; providing that 71 such emergency rules are effective for a specified 72 period of time; authorizing that such emergency rules 73 be renewed under certain circumstances; providing an 74 appropriation; providing an effective date. 75 76 Be It Enacted by the Legislature of the State of Florida: 77 78 Section 1.Section 211.02535, Florida Statutes, is created 79 to read: 80 211.02535Credit for contributions to eligible charitable 81 organizations for the Home Away From Home Tax Credit.Beginning 82 January 1, 2026, there is allowed a credit of 100 percent of an 83 eligible contribution made to an eligible charitable 84 organization under s. 402.63 against any tax due under s. 211.02 85 or s. 211.025. However, the combined credit allowed under this 86 section and ss. 211.0251, 211.0252, 211.0253, and 211.0254 may 87 not exceed 50 percent of the tax due on the return on which the 88 credit is taken. If the combined credit allowed under the 89 foregoing sections exceeds 50 percent of the tax due on the 90 return, the credit must first be taken under s. 211.0251, then 91 under s. 211.0253, then under s. 211.0252, then under s. 92 211.0254. Any remaining liability must be taken under this 93 section, but may not exceed 50 percent of the tax due. For 94 purposes of the distributions of tax revenue under s. 211.06, 95 the department shall disregard any tax credits allowed under 96 this section to ensure that any reduction in tax revenue 97 received which is attributable to the tax credits results only 98 in a reduction in distributions to the General Revenue Fund. 99 Section 402.63 applies to the credit authorized by this section. 100 Section 2.Section 212.18345, Florida Statutes, is created 101 to read: 102 212.18345Credit for contributions to eligible charitable 103 organizations for the Home Away From Home Tax Credit.Beginning 104 January 1, 2026, there is allowed a credit of 100 percent of an 105 eligible contribution made to an eligible charitable 106 organization under s. 402.63 against any tax imposed by the 107 state and due under this chapter from a direct pay permitholder 108 as a result of the direct pay permit held pursuant to s. 109 212.183. For purposes of the dealers credit granted for keeping 110 prescribed records, filing timely tax returns, and properly 111 accounting and remitting taxes under s. 212.12, the amount of 112 tax due used to calculate the credit must include any eligible 113 contribution made to an eligible charitable organization from a 114 direct pay permitholder. For purposes of the distributions of 115 tax revenue under s. 212.20, the department shall disregard any 116 tax credits allowed under this section to ensure that any 117 reduction in tax revenue received which is attributable to the 118 tax credits results only in a reduction in distributions to the 119 General Revenue Fund. Section 402.63 applies to the credit 120 authorized by this section. A dealer who claims a tax credit 121 under this section must file his or her tax returns and pay his 122 or her taxes by electronic means under s. 213.755. 123 Section 3.Subsection (8) of section 220.02, Florida 124 Statutes, is amended to read: 125 220.02Legislative intent. 126 (8)It is the intent of the Legislature that credits 127 against either the corporate income tax or the franchise tax be 128 applied in the following order: those enumerated in s. 631.828, 129 those enumerated in s. 220.191, those enumerated in s. 220.181, 130 those enumerated in s. 220.183, those enumerated in s. 220.182, 131 those enumerated in s. 220.1895, those enumerated in s. 220.195, 132 those enumerated in s. 220.184, those enumerated in s. 220.186, 133 those enumerated in s. 220.1845, those enumerated in s. 220.19, 134 those enumerated in s. 220.185, those enumerated in s. 220.1875, 135 those enumerated in s. 220.1876, those enumerated in s. 136 220.1877, those enumerated in s. 220.18775, those enumerated in 137 s. 220.1878, those enumerated in s. 220.193, those enumerated in 138 former s. 288.9916, those enumerated in former s. 220.1899, 139 those enumerated in former s. 220.194, those enumerated in s. 140 220.196, those enumerated in s. 220.198, those enumerated in s. 141 220.1915, those enumerated in s. 220.199, those enumerated in s. 142 220.1991, and those enumerated in s. 220.1992. 143 Section 4.Section 220.18775, Florida Statutes, is created 144 to read: 145 220.18775Credit for contributions to eligible charitable 146 organizations for the Home Away From Home Tax Credit. 147 (1)For taxable years beginning on or after January 1, 148 2026, there is allowed a credit of 100 percent of an eligible 149 contribution made to an eligible charitable organization under 150 s. 402.63 against any tax due for a taxable year under this 151 chapter after the application of any other allowable credits by 152 the taxpayer. An eligible contribution must be made to an 153 eligible charitable organization on or before the date the 154 taxpayer is required to file a return pursuant to s. 220.222. 155 The credit granted by this section is reduced by the difference 156 between the amount of federal corporate income tax, taking into 157 account the credit granted by this section, and the amount of 158 federal corporate income tax without application of the credit 159 granted by this section. 160 (2)A taxpayer who files a Florida consolidated return as a 161 member of an affiliated group pursuant to s. 220.131(1) may be 162 allowed the credit on a consolidated return basis; however, the 163 total credit taken by the affiliated group is subject to the 164 limitation established under subsection (1). 165 (3)Section 402.63 applies to the credit authorized by this 166 section. 167 (4)If a taxpayer applies and is approved for a credit 168 under s. 402.63 after timely requesting an extension to file 169 under s. 220.222(2): 170 (a)The credit does not reduce the amount of tax due for 171 purposes of the departments determination as to whether the 172 taxpayer was in compliance with the requirement to pay tentative 173 taxes under ss. 220.222 and 220.32. 174 (b)The taxpayers noncompliance with the requirement to 175 pay tentative taxes will result in the revocation and 176 rescindment of any such credit. 177 (c)The taxpayer will be assessed for any taxes, penalties, 178 or interest due from the taxpayers noncompliance with the 179 requirement to pay tentative taxes. 180 Section 5.Section 402.63, Florida Statutes, is created to 181 read: 182 402.63Home Away From Home Tax Credit. 183 (1)DEFINITIONS.As used in this section, the term: 184 (a)Annual tax credit amount means, for any state fiscal 185 year, the sum of the amount of tax credits approved under 186 paragraph (5)(b), including tax credits to be taken under s. 187 211.02535, s. 212.18345, s. 220.18775, s. 561.12135, or s. 188 624.51059, which are approved for taxpayers whose taxable years 189 begin on or after January 1 of the calendar year preceding the 190 start of the applicable state fiscal year. 191 (b)Division means the Division of Alcoholic Beverages 192 and Tobacco of the Department of Business and Professional 193 Regulation. 194 (c)Eligible charitable organization means an 195 organization designated by the Department of Health as eligible 196 to receive funding under this section. 197 (d)Eligible contribution means a monetary contribution 198 from a taxpayer, subject to the restrictions provided in this 199 section, to an eligible charitable organization. The taxpayer 200 making the contribution may not designate a specific family to 201 be assisted by the eligible charitable organization as the 202 beneficiary of the contribution. 203 (e)Tax credit cap amount means the maximum annual tax 204 credit amount that the Department of Revenue may approve for a 205 state fiscal year. 206 (2)HOME AWAY FROM HOME TAX CREDITS; ELIGIBILITY. 207 (a)The Department of Health shall designate as an eligible 208 charitable organization an organization that meets all of the 209 following requirements: 210 1.Is exempt from federal income taxation under s. 211 501(c)(3) of the Internal Revenue Code. 212 2.Is a Florida entity formed under chapter 605, chapter 213 607, or chapter 617 whose principal office is located in this 214 state. 215 3.At de minimis to no cost to the family, houses families 216 of critically ill children receiving treatment. 217 4.Provides to the Department of Health accurate 218 information, including, at a minimum, a description of the 219 services provided by the organization; the total number of 220 individuals served through those services during the last 221 calendar year; basic financial information regarding the 222 organization and services; and contact information for the 223 organization. 224 5.Annually submits a statement, signed under penalty of 225 perjury by a current officer of the organization, that the 226 organization meets all criteria to qualify as an eligible 227 charitable organization, has fulfilled responsibilities under 228 this section for the previous fiscal year if the organization 229 received any funding through this credit during the previous 230 fiscal year, and intends to fulfill its responsibilities during 231 the upcoming fiscal year. 232 6.Provides any documentation requested by the Department 233 of Health to verify eligibility as an eligible charitable 234 organization or compliance with this section. 235 (b)The Department of Health may not designate as an 236 eligible charitable organization an organization that provides 237 abortions or pays for or provides coverage for abortions. 238 (3)RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS. 239 An eligible charitable organization that receives a contribution 240 under this section shall do all of the following: 241 (a)Apply for admittance into the Department of Law 242 Enforcements Volunteer and Employee Criminal History System 243 and, if accepted, conduct background screening on all volunteers 244 and staff working directly with children in any program funded 245 under this section pursuant to s. 943.0542. Background screening 246 must use level 2 screening standards pursuant to s. 435.04 and 247 must include, but need not be limited to, a check of the Dru 248 Sjodin National Sex Offender Public Website. 249 (b)Expend 100 percent of any contributions received under 250 this section for the expansion of current structures or the 251 construction of new facilities for the purpose specified in 252 subparagraph (2)(a)3. 253 (c)Annually submit to the Department of Health: 254 1.An audit of the eligible charitable organization 255 conducted by an independent certified public accountant in 256 accordance with auditing standards generally accepted in the 257 United States, government auditing standards, and rules adopted 258 by the Auditor General. The audit report must include a report 259 on financial statements presented in accordance with generally 260 accepted accounting principles. The audit report must be 261 provided to the Department of Health within 180 days after 262 completion of the eligible charitable organizations fiscal 263 year; and 264 2.A copy of the eligible charitable organizations most 265 recent federal Internal Revenue Service Return of Organization 266 Exempt from Income Tax form (Form 990), if filed. 267 (d)Notify the Department of Health immediately if it is in 268 jeopardy of losing the eligible charitable organization 269 designation under this section. 270 (e)Upon receipt of a contribution, provide the taxpayer 271 that made the contribution with a certificate of contribution. A 272 certificate of contribution must include the taxpayers name 273 and, if available, its federal employer identification number, 274 the amount contributed, the date of contribution, and the name 275 of the eligible charitable organization. 276 (4)RESPONSIBILITIES OF THE DEPARTMENT.The Department of 277 Health shall do all of the following: 278 (a)Annually redesignate eligible charitable organizations 279 that have complied with all requirements of this section. 280 (b)Remove the designation of organizations that fail to 281 meet all requirements of this section. An organization that has 282 had its designation removed by the Department of Health may 283 reapply for designation as an eligible charitable organization, 284 and the Department of Health may redesignate such organization 285 if it meets the requirements of this section and demonstrates 286 through its application that all factors leading to its removal 287 as an eligible charitable organization have been sufficiently 288 addressed. 289 (c)Work with each eligible charitable organization to 290 assist in the maintenance of eligibility requirements until the 291 completion of any construction project involving funds awarded 292 in accordance with this section. The Department of Health shall 293 establish a redesignation window for which an organization may 294 be redesignated without the recoupment of funds. 295 (d)Publish information about the tax credit and eligible 296 charitable organizations on a Department of Health website. The 297 website must, at a minimum, provide all of the following: 298 1.The requirements and process for becoming designated or 299 redesignated as an eligible charitable organization. 300 2.A list of the eligible charitable organizations that are 301 currently designated by the Department of Health and the 302 information provided under subparagraph (2)(a)4. regarding each 303 eligible charitable organization. 304 3.The process for a taxpayer to select an eligible 305 charitable organization as the recipient of funding through a 306 tax credit. 307 (e)Compel the return of funds that were provided to an 308 eligible charitable organization that fails to comply with the 309 requirements of this section. Eligible charitable organizations 310 subject to return of funds are ineligible to receive funding 311 under this section for a period of 10 years after final agency 312 action to compel the return of funds. 313 1.In order to encourage the completion of all construction 314 projects, the Department of Health shall establish a process to 315 determine whether an eligible charitable organization has failed 316 to fulfill its responsibilities under this section. The process 317 must require an eligible charitable organization to provide 318 documentation of good faith efforts made to complete 319 construction, including, but not limited to, plans and status 320 updates on the project. 321 2.An eligible charitable organization that no longer meets 322 the eligibility requirements under this section and makes no 323 effort in conjunction with the Department of Health to rectify 324 the situation is subject to return of funds. 325 (f)Analyze the use of funding provided by the tax credit 326 authorized under this section and submit a report to the 327 Governor, the President of the Senate, and the Speaker of the 328 House of Representatives annually, beginning October 1, 2026. 329 The report must, at a minimum, include the total funding amount 330 provided under this section and the amounts provided to each 331 eligible charitable organization, describe the eligible 332 charitable organizations that were funded, and assess the 333 outcomes that were achieved, as well as the projects in 334 progress, using the funding. 335 (5)HOME AWAY FROM HOME TAX CREDITS; APPLICATIONS, 336 TRANSFERS, AND LIMITATIONS. 337 (a)Beginning in fiscal year 2026-2027, the tax credit cap 338 amount is $2.5 million in each state fiscal year. 339 (b)A taxpayer may submit an application to the Department 340 of Revenue for a tax credit or credits to be taken under one or 341 more of s. 211.02535, s. 212.18345, s. 220.18775, s. 561.12135, 342 or s. 624.51059, beginning at 9 a.m. on the first day of the 343 calendar year which is not a Saturday, Sunday, or legal holiday. 344 The Department of Revenue may not approve applications for a tax 345 credit under this section after state fiscal year 2031-2032. 346 1.The taxpayer must specify in the application each tax 347 for which the taxpayer requests a credit and the applicable 348 taxable year for a credit under s. 220.18775 or s. 624.51059 or 349 the applicable state fiscal year for a credit under s. 350 211.02535, s. 212.18345, or s. 561.12135. For purposes of s. 351 220.18775, a taxpayer may apply for a credit to be used for a 352 prior taxable year before the date the taxpayer is required to 353 file a return for that year pursuant to s. 220.222. For purposes 354 of s. 624.51059, a taxpayer may apply for a credit to be used 355 for a prior taxable year before the date the taxpayer is 356 required to file a return for that prior taxable year pursuant 357 to ss. 624.509 and 624.5092. The application must specify the 358 eligible charitable organization to which the proposed 359 contribution will be made. The Department of Revenue shall 360 approve tax credits on a first-come, first-served basis and must 361 obtain the divisions approval before approving a tax credit 362 under s. 561.12135. 363 2.Within 10 days after approving or denying an 364 application, the Department of Revenue shall provide a copy of 365 its approval or denial letter to the eligible charitable 366 organization specified by the taxpayer in the application. 367 (c)If a tax credit approved under paragraph (b) is not 368 fully used within the specified state fiscal year for credits 369 under s. 211.02535, s. 212.18345, or s. 561.12135 or against 370 taxes due for the specified taxable year for credits under s. 371 220.18775 or s. 624.51059 because of insufficient tax liability 372 on the part of the taxpayer, the unused amount must be carried 373 forward for a period not to exceed 10 years. For purposes of s. 374 220.18775, a credit carried forward may be used in a subsequent 375 year after applying the other credits and unused carryovers in 376 the order provided in s. 220.02(8). 377 (d)A taxpayer may not convey, transfer, or assign an 378 approved tax credit or a carryforward tax credit to another 379 entity unless all of the assets of the taxpayer are conveyed, 380 assigned, or transferred in the same transaction. However, a tax 381 credit under s. 211.02535, s. 212.18345, s. 220.18775, s. 382 561.12135, or s. 624.51059 may be conveyed, transferred, or 383 assigned between members of an affiliated group of corporations 384 if the type of tax credit under s. 211.02535, s. 212.18345, s. 385 220.18775, s. 561.12135, or s. 624.51059 remains the same. A 386 taxpayer shall notify the Department of Revenue of its intent to 387 convey, transfer, or assign a tax credit to another member 388 within an affiliated group of corporations. The amount conveyed, 389 transferred, or assigned is available to another member of the 390 affiliated group of corporations upon approval by the Department 391 of Revenue. The Department of Revenue shall obtain the 392 divisions approval before approving a conveyance, transfer, or 393 assignment of a tax credit under s. 561.12135. 394 (e)Within any state fiscal year, a taxpayer may rescind 395 all or part of a tax credit approved under paragraph (b). The 396 amount rescinded becomes available for that state fiscal year to 397 another eligible taxpayer as approved by the Department of 398 Revenue if the taxpayer receives notice from the Department of 399 Revenue that the rescindment has been accepted by the Department 400 of Revenue. The Department of Revenue must obtain the divisions 401 approval before accepting the rescindment of a tax credit under 402 s. 561.12135. Any amount rescinded under this paragraph must 403 become available to an eligible taxpayer on a first-come, first 404 served basis based on tax credit applications received after the 405 date the rescindment is accepted by the Department of Revenue. 406 (f)Within 10 days after approving or denying the 407 conveyance, transfer, or assignment of a tax credit under 408 paragraph (d), or the rescindment of a tax credit under 409 paragraph (e), the Department of Revenue shall provide a copy of 410 its approval or denial letter to the eligible charitable 411 organization specified by the taxpayer. The Department of 412 Revenue shall also include the eligible charitable organization 413 specified by the taxpayer on all letters or correspondence of 414 acknowledgment for tax credits under s. 212.18345. 415 (g)For purposes of calculating the underpayment of 416 estimated corporate income taxes under s. 220.34 and tax 417 installment payments for taxes on insurance premiums or 418 assessments under s. 624.5092, the final amount due is the 419 amount after credits earned under s. 220.18775 or s. 624.51059 420 for contributions to eligible charitable organizations are 421 deducted. 422 1.For purposes of determining whether a penalty or 423 interest under s. 220.34(2)(d)1. will be imposed for 424 underpayment of estimated corporate income tax, a taxpayer may, 425 after earning a credit under s. 220.18775, reduce any estimated 426 payment in that taxable year by the amount of the credit. 427 2.For purposes of determining whether a penalty under s. 428 624.5092 will be imposed, an insurer may, after earning a credit 429 under s. 624.51059 for a taxable year, reduce any installment 430 payment for such taxable year by 27 percent of the amount of the 431 net tax due as reported on the return for the preceding year 432 under s. 624.5092(2)(b) by the amount of the credit. 433 (6)PRESERVATION OF CREDIT.If any provision or portion of 434 this section, s. 211.02535, s. 212.18345, s. 220.18775, s. 435 561.12135, or s. 624.51059 or the application thereof to any 436 person or circumstance is held unconstitutional by any court or 437 is otherwise declared invalid, the unconstitutionality or 438 invalidity does not affect any credit earned under s. 211.02535, 439 s. 212.18345, s. 220.18775, s. 561.12135, or s. 624.51059 by any 440 taxpayer with respect to any contribution paid to an eligible 441 charitable organization before the date of a determination of 442 unconstitutionality or invalidity. The credit will be allowed at 443 such time and in such a manner as if a determination of 444 unconstitutionality or invalidity had not been made, provided 445 that nothing in this subsection by itself or in combination with 446 any other provision of law may result in the allowance of any 447 credit to any taxpayer in excess of one dollar of credit for 448 each dollar paid to an eligible charitable organization. 449 (7)ADMINISTRATION; RULES. 450 (a)The Department of Revenue, the division, and the 451 Department of Health may develop a cooperative agreement to 452 assist in the administration of this section, as needed. 453 (b)The Department of Revenue may adopt rules necessary to 454 administer this section and ss. 211.02535, 212.18345, 220.18775, 455 561.12135, and 624.51059, including rules establishing 456 application forms, procedures governing the approval of tax 457 credits and carryforward tax credits under subsection (5), and 458 procedures to be followed by taxpayers when claiming approved 459 tax credits on their returns. 460 (c)The division may adopt rules necessary to administer 461 its responsibilities under this section and s. 561.12135. 462 (d)The Department of Health may adopt rules necessary to 463 administer this section, including, but not limited to, rules 464 establishing application forms for organizations seeking 465 designation as eligible charitable organizations under this act. 466 (e)Notwithstanding any provision of s. 213.053 to the 467 contrary, sharing information with the division related to a tax 468 credit under this section is considered the conduct of the 469 Department of Revenues official duties as contemplated in s. 470 213.053(8)(c), and the Department of Revenue and the division 471 are specifically authorized to share information as needed to 472 administer this section. 473 Section 6.Section 561.12135, Florida Statutes, is created 474 to read: 475 561.12135Credit for contributions to eligible charitable 476 organizations for the Home Away From Home Tax Credit.Beginning 477 January 1, 2026, there is allowed a credit of 100 percent of an 478 eligible contribution made to an eligible charitable 479 organization under s. 402.63 against any tax due under s. 480 563.05, s. 564.06, or s. 565.12, except excise taxes imposed on 481 wine produced by manufacturers in this state from products grown 482 in this state. However, a credit allowed under this section may 483 not exceed 90 percent of the tax due on the return on which the 484 credit is taken. For purposes of the distributions of tax 485 revenue under ss. 561.121 and 564.06(10), the division shall 486 disregard any tax credits allowed under this section to ensure 487 that any reduction in tax revenue received which is attributable 488 to the tax credits results only in a reduction in distributions 489 to the General Revenue Fund. Section 402.63 applies to the 490 credit authorized by this section. 491 Section 7.Subsection (7) of section 624.509, Florida 492 Statutes, is amended to read: 493 624.509Premium tax; rate and computation. 494 (7)Credits and deductions against the tax imposed by this 495 section shall be taken in the following order: deductions for 496 assessments made pursuant to s. 440.51; credits for taxes paid 497 under ss. 175.101 and 185.08; credits for income taxes paid 498 under chapter 220 and the credit allowed under subsection (5), 499 as these credits are limited by subsection (6); the credit 500 allowed under s. 624.51057; the credit allowed under s. 501 624.51058; the credit allowed under s. 624.5107; the credit 502 allowed under s. 624.51059; all other available credits and 503 deductions. 504 Section 8.Section 624.51059, Florida Statutes, is created 505 to read: 506 624.51059Credit for contributions to eligible charitable 507 organizations for the Home Away From Home Tax Credit. 508 (1)For taxable years beginning on or after January 1, 509 2026, there is allowed a credit of 100 percent of an eligible 510 contribution made to an eligible charitable organization under 511 s. 402.63 against any tax due for a taxable year under s. 512 624.509(1) after deducting from such tax deductions for 513 assessments made pursuant to s. 440.51; credits for taxes paid 514 under ss. 175.101 and 185.08; credits for income taxes paid 515 under chapter 220; and the credit allowed under s. 624.509(5), 516 as such credit is limited by s. 624.509(6). An eligible 517 contribution must be made to an eligible charitable organization 518 on or before the date the taxpayer is required to file a return 519 pursuant to ss. 624.509 and 624.5092. An insurer claiming a 520 credit against premium tax liability under this section is not 521 required to pay any additional retaliatory tax levied under s. 522 624.5091 as a result of claiming such credit. Section 624.5091 523 does not limit such credit in any manner. 524 (2)Section 402.63 applies to the credit authorized by this 525 section. 526 Section 9.The Department of Revenue is authorized, and all 527 conditions are deemed met, to adopt emergency rules under s. 528 120.54(4), Florida Statutes, for the purpose of implementing 529 provisions related to the Home Away From Home Tax Credit. 530 Notwithstanding any other law, emergency rules adopted under 531 this section are effective for 6 months after adoption and may 532 be renewed during the pendency of procedures to adopt permanent 533 rules addressing the subject of the emergency rules. 534 Section 10.For the 2025-2026 fiscal year, the sum of 535 $208,000 in nonrecurring funds is appropriated from the General 536 Revenue Fund to the Department of Revenue for the purpose of 537 implementing the Home Away From Home Tax Credit as created by 538 this act. 539 Section 11.This act shall take effect July 1, 2025.