Florida Senate - 2025 SB 698 By Senator Osgood 32-01469-25 2025698__ 1 A bill to be entitled 2 An act relating to the timely filing of tax returns; 3 amending s. 202.26, F.S.; requiring that certain rules 4 allow a tax return to be timely filed if it meets 5 specified requirements; providing an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1.Paragraph (a) of subsection (3) of section 10 202.26, Florida Statutes, is amended to read: 11 202.26Department powers. 12 (3)To administer the tax imposed by this chapter, the 13 department may adopt rules relating to: 14 (a)The filing of returns and remittance of tax, including 15 provisions concerning electronic funds transfer and electronic 16 data interchange. Such rules must allow a taxpayers return to 17 be timely if it is filed on or before 11:59 p.m. on the due 18 date. 19 Section 2.This act shall take effect July 1, 2025.