Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 2032
                        Barcode 332008
                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Government Efficiency Appropriations
12  (Atwater) recommended the following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 33, between lines 2 & 3,
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17  insert:  
18         Section 24.  Paragraph (b) of subsection (5) of section
19  624.509, Florida Statutes, is amended to read:
20         (5)  There shall be allowed a credit against the net
21  tax imposed by this section equal to 15 percent of the amount
22  paid by the insurer in salaries to employees located or based
23  within this state and who are covered by the provisions of
24  chapter 443. For purposes of this subsection:
25         (b)  The term "employees" does not include independent
26  contractors or any person whose duties require that the person
27  hold a valid license under the Florida Insurance Code, except
28  adjusters, managing general agents, and service
29  representatives, as persons defined in s. 626.015(1), (14),
30  and (16).
31         Section 25.  The intent of the language in section 24
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    Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 2032
                        Barcode 332008
 1  is to clarify that adjusters, managing general agents and
 2  service representatives, as defined in s. 626.015, Florida
 3  Statutes, are considered employees for purposes of the salary
 4  credit provided in s. 626.509, Florida Statutes. The reference
 5  in s. 624.509, Florida Statutes, to s. 626.015, Florida
 6  Statutes, was never intended to reference the definition of a
 7  "Resident."
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10  ================ T I T L E   A M E N D M E N T ===============
11  And the title is amended as follows:
12         On page 3, line 19, after the semicolon ";"
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14  insert:
15         amending s. 624.509, F.S.; providing that
16         certain persons shall be considered employees
17         for purposes of the credit against the
18         insurance premium tax; providing legislative
19         intent with respect to the meaning of
20         "employees" for determining the salary credit
21         against the insurance premium tax;
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