Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 2044
       
       
       
       
       
       
                                Barcode 309030                          
       
                              LEGISLATIVE ACTION                        
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       The Committee on Budget Subcommittee on Finance and Tax
       (Bogdanoff) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 58 and 59
    4  insert:
    5         Section 1. Effective upon this act becoming a law, and
    6  applicable retroactive to January 1, 2011, subsection (4) of
    7  section 198.13, Florida Statutes, is amended to read:
    8         198.13 Tax return to be made in certain cases; certificate
    9  of nonliability.—
   10         (4) Notwithstanding any other provisions of this section
   11  and applicable to the estate of a decedent who dies after
   12  December 31, 2004, if, upon the death of the decedent, a state
   13  death tax credit or a generation-skipping transfer credit is not
   14  allowable pursuant to the Internal Revenue Code of 1986, as
   15  amended:
   16         (a) The personal representative of the estate is not
   17  required to file a return under subsection (1) in connection
   18  with the estate.
   19         (b) The person who would otherwise be required to file a
   20  return reporting a generation-skipping transfer under subsection
   21  (3) is not required to file such a return in connection with the
   22  estate.
   23  
   24  The provisions of this subsection do not apply to estates of
   25  decedents dying after December 31, 2012 2010.
   26  
   27  ================= T I T L E  A M E N D M E N T ================
   28         And the title is amended as follows:
   29         Delete line 2
   30  and insert:
   31         An act relating to tax administration; amending s.
   32         198.13, F.S.; extending provisions allowing for
   33         nonfiling of certain estate tax returns; providing for
   34         retroactive application; repealing ss.