Florida Senate - 2017                          SENATOR AMENDMENT
       Bill No. HB 7099
       
       
       
       
       
       
                                Ì811284*Î811284                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/2R         .            Floor: C            
             05/01/2017 01:09 PM       .      05/03/2017 11:35 AM       
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       Senator Stargel moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 30 - 31
    4  and insert:
    5         Section 2. The amendments made by this act to s. 220.03,
    6  Florida Statutes, apply retroactively to January 1, 2017.
    7         Section 3. Paragraph (d) of subsection (2) of section
    8  220.222, Florida Statutes, is amended to read:
    9         220.222 Returns; time and place for filing.—
   10         (2)
   11         (d) For taxable years beginning before January 1, 2026, the
   12  6-month time period in paragraphs (a) and (b) shall be 7 months
   13  for taxpayers with a taxable year ending June 30 and shall be 5
   14  months for taxpayers with a taxable year ending December 31.
   15         Section 4. The amendment made by this act to s. 220.222,
   16  Florida Statutes, applies retroactively to taxable years
   17  beginning on or after January 1, 2016.
   18         Section 5. Present subsection (7) of section 220.33,
   19  Florida Statutes, is redesignated as subsection (8), and a new
   20  subsection (7) is added to that section, to read:
   21         220.33 Payments of estimated tax.—A taxpayer required to
   22  file a declaration of estimated tax pursuant to s. 220.24 shall
   23  pay such estimated tax as follows:
   24         (7) Notwithstanding any administrative rule or
   25  determination of the department which allows estimated payments
   26  otherwise due on a Saturday, Sunday, or legal holiday to be paid
   27  on the next succeeding day that is not a Saturday, Sunday, or
   28  legal holiday, any estimated tax payment required under this
   29  section which would otherwise be due on the last Saturday or
   30  Sunday of June shall be paid on or before the last Friday of
   31  June.
   32         Section 6. This act shall take effect upon becoming a law.
   33  
   34  ================= T I T L E  A M E N D M E N T ================
   35  And the title is amended as follows:
   36         Delete line 5
   37  and insert:
   38         applicability; amending s. 220.222, F.S.; extending
   39         the extension to file a corporate return under certain
   40         circumstances; providing retroactive applicability;
   41         amending s. 220.33, F.S.; revising the filing date for
   42         estimated tax under certain circumstances; providing
   43         an effective date.