Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. CS/CS/HB 635, 1st Eng.
       
       
       
       
       
       
                                Barcode 332122                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 5/AD/3R         .                                
             05/01/2013 01:35 PM       .                                
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       Senator Flores moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 441 - 513
    4  and insert:
    5         Section 4. Effective September 1, 2013, subsection (1) of
    6  section 320.04, Florida Statutes, is amended to read:
    7         320.04 Registration service charge.—
    8         (1)(a) There shall be a service charge of $2.50 $5 for each
    9  application which is handled in connection with original
   10  issuance, duplicate issuance, or transfer of any license plate,
   11  mobile home sticker, or validation sticker or with transfer or
   12  duplicate issuance of any registration certificate, which shall
   13  . Of that amount, $2.50 shall be deposited into the General
   14  Revenue Fund, and the remainder shall be retained by the
   15  department or by the tax collector, as the case may be, as other
   16  fees accruing to those offices.
   17         (b) There shall also be a service charge of $1 $3 for the
   18  issuance of each license plate validation sticker, vessel decal,
   19  and mobile home sticker issued from an automated vending
   20  facility or printer dispenser machine, which is payable to the
   21  department and. Of that amount, $1 shall be used to provide for
   22  automated vending facilities or printer dispenser machines used
   23  to dispense such stickers and decals by each tax collector’s or
   24  license tag agent’s employee. The remaining $2 shall be
   25  deposited into the General Revenue Fund.
   26         (c) The tax collector may impose an additional service
   27  charge of not more than 50 cents on any transaction specified in
   28  paragraph (a) or paragraph (b), or on any transaction specified
   29  in s. 319.32(2)(a) or s. 328.48 if such transaction occurs at
   30  any tax collector’s branch office.
   31         Section 5. Effective September 1, 2013, subsections (1),
   32  (2), and (3) of section 320.06, Florida Statutes, are amended to
   33  read:
   34         320.06 Registration certificates, license plates, and
   35  validation stickers generally.—
   36         (1)(a) Upon the receipt of an initial application for
   37  registration and payment of the appropriate license tax and
   38  other fees required by law, the department shall assign to the
   39  motor vehicle a registration license number consisting of
   40  letters and numerals or numerals and issue to the owner or
   41  lessee a certificate of registration and one registration
   42  license plate, unless two plates are required for display by s.
   43  320.0706, for each vehicle so registered.
   44         (b) Registration license plates bearing a graphic symbol
   45  and the alphanumeric system of identification shall be issued
   46  for a 10-year period. At the end of that 10-year period, upon
   47  renewal, the plate shall be replaced. The department shall
   48  extend the scheduled license plate replacement date from a 6
   49  year period to a 10-year period. The fee for such replacement is
   50  $28, $2.80 of which shall be paid each year before the plate is
   51  replaced, to be credited towards the next $28 replacement fee.
   52  The fees shall be deposited into the Highway Safety Operating
   53  Trust Fund. A credit or refund may not be given for any prior
   54  years’ payments of such prorated replacement fee if the plate is
   55  replaced or surrendered before the end of the 10-year period,
   56  except that a credit may be given if a registrant is required by
   57  the department to replace a license plate under s.
   58  320.08056(8)(a). With each license plate, a validation sticker
   59  shall be issued showing the owner’s birth month, license plate
   60  number, and the year of expiration or the appropriate renewal
   61  period if the owner is not a natural person. The validation
   62  sticker shall be placed on the upper right corner of the license
   63  plate. Such license plate and validation sticker shall be issued
   64  based on the applicant’s appropriate renewal period. The
   65  registration period is 12 months, the extended registration
   66  period is 24 months, and all expirations occur based on the
   67  applicant’s appropriate registration period. A vehicle with an
   68  apportioned registration shall be issued an annual license plate
   69  and a cab card that denote the declared gross vehicle weight for
   70  each apportioned jurisdiction in which the vehicle is authorized
   71  to operate.
   72         (c) Registration license plates equipped with validation
   73  stickers subject to the registration period are valid for not
   74  more than 12 months and expire at midnight on the last day of
   75  the registration period. A registration license plate equipped
   76  with a validation sticker subject to the extended registration
   77  period is valid for not more than 24 months and expires at
   78  midnight on the last day of the extended registration period.
   79  For each registration period after the one in which the metal
   80  registration license plate is issued, and until the license
   81  plate is required to be replaced, a validation sticker showing
   82  the month and year of expiration shall be issued upon payment of
   83  the proper license tax amount and fees and is valid for not more
   84  than 12 months. For each extended registration period occurring
   85  after the one in which the metal registration license plate is
   86  issued and until the license plate is required to be replaced, a
   87  validation sticker showing the year of expiration shall be
   88  issued upon payment of the proper license tax amount and fees
   89  and is valid for not more than 24 months. When license plates
   90  equipped with validation stickers are issued in any month other
   91  than the owner’s birth month or the designated registration
   92  period for any other motor vehicle, the effective date shall
   93  reflect the birth month or month and the year of renewal.
   94  However, when a license plate or validation sticker is issued
   95  for a period of less than 12 months, the applicant shall pay the
   96  appropriate amount of license tax and the applicable fee under
   97  s. 320.14 in addition to all other fees. Validation stickers
   98  issued for vehicles taxed under s. 320.08(6)(a), for any company
   99  that owns 250 vehicles or more, or for semitrailers taxed under
  100  the provisions of s. 320.08(5)(a), for any company that owns 50
  101  vehicles or more, may be placed on any vehicle in the fleet so
  102  long as the vehicle receiving the validation sticker has the
  103  same owner’s name and address as the vehicle to which the
  104  validation sticker was originally assigned.
  105         (2) The department shall provide the several tax collectors
  106  and license plate agents with the necessary number of validation
  107  stickers.
  108         (3)(a) Registration license plates must be made of metal
  109  specially treated with a retroreflection material, as specified
  110  by the department. The registration license plate is designed to
  111  increase nighttime visibility and legibility and must be at
  112  least 6 inches wide and not less than 12 inches in length,
  113  unless a plate with reduced dimensions is deemed necessary by
  114  the department to accommodate motorcycles, mopeds, or similar
  115  smaller vehicles. Validation stickers must also be treated with
  116  a retroreflection material, must be of such size as specified by
  117  the department, and must adhere to the license plate. The
  118  registration license plate must be imprinted with a combination
  119  of bold letters and numerals or numerals, not to exceed seven
  120  digits, to identify the registration license plate number. The
  121  license plate must be imprinted with the word “Florida” at the
  122  top and the name of the county in which it is sold, the state
  123  motto, or the words “Sunshine State” at the bottom. Apportioned
  124  license plates must have the word “Apportioned” at the bottom
  125  and license plates issued for vehicles taxed under s.
  126  320.08(3)(d), (4)(m) or (n), (5)(b) or (c), or (14) must have
  127  the word “Restricted” at the bottom. License plates issued for
  128  vehicles taxed under s. 320.08(12) must be imprinted with the
  129  word “Florida” at the top and the word “Dealer” at the bottom.
  130  Manufacturer license plates issued for vehicles taxed under s.
  131  320.08(12) must be imprinted with the word “Florida” at the top
  132  and the word “Manufacturer” at the bottom. License plates issued
  133  for vehicles taxed under s. 320.08(5)(d) or (e) must be
  134  imprinted with the word “Wrecker” at the bottom. Any county may,
  135  upon majority vote of the county commission, elect to have the
  136  county name removed from the license plates sold in that county.
  137  The state motto or the words “Sunshine State” shall be printed
  138  in lieu thereof. A license plate issued for a vehicle taxed
  139  under s. 320.08(6) may not be assigned a registration license
  140  number, or be issued with any other distinctive character or
  141  designation, that distinguishes the motor vehicle as a for-hire
  142  motor vehicle.
  143         (b) An additional fee of 50 cents $1.50 shall be collected
  144  and deposited into the Highway Safety Operating Trust Fund on
  145  each motor vehicle registration or motor vehicle renewal
  146  registration issued in this state in order for all license
  147  plates and validation stickers to be fully treated with
  148  retroreflection material. Of that amount, $1 shall be deposited
  149  into the General Revenue Fund and 50 cents shall be deposited
  150  into the Highway Safety Operating Trust Fund.
  151         Section 6. Effective September 1, 2013, section 320.0804,
  152  Florida Statutes, is amended to read:
  153         320.0804 Surcharge on license tax; transportation trust
  154  fund.—There is hereby levied and imposed on each license tax
  155  imposed under s. 320.08, except those set forth in s.
  156  320.08(11), a surcharge in the amount of $2 $4, which shall be
  157  collected in the same manner as the license tax and. Of this
  158  amount, $2 shall be deposited into the State Transportation
  159  Trust Fund, and $2 shall be deposited into the General Revenue
  160  Fund.
  161         Section 7. Effective September 1, 2013, section 320.08046,
  162  Florida Statutes, is amended to read:
  163         320.08046 Surcharge on license tax.—There is levied on each
  164  license tax imposed under s. 320.08, except those set forth in
  165  s. 320.08(11), a surcharge in the amount of $1 $5.50, which
  166  shall be collected in the same manner as the license tax and. Of
  167  the proceeds of each license tax surcharge, $4.50 shall be
  168  deposited into the General Revenue Fund and $1 shall be
  169  deposited into the Grants and Donations Trust Fund in the
  170  Department of Juvenile Justice to fund the juvenile crime
  171  prevention programs and the community juvenile justice
  172  partnership grants program.
  173         Section 8. Effective September 1, 2013, for the purpose of
  174  incorporating the amendment made by this act to section 320.06,
  175  Florida Statutes, in a reference thereto, subsection (4) of
  176  section 320.0807, Florida Statutes, is reenacted to read:
  177         320.0807 Special license plates for Governor and federal
  178  and state legislators.—
  179         (4) License plates purchased under subsection (1),
  180  subsection (2), or subsection (3) shall be replaced by the
  181  department at no cost, other than the fees required by ss.
  182  320.04 and 320.06(3)(b), when the person to whom the plates have
  183  been issued leaves the elective office with respect to which the
  184  license plates were issued. Within 30 days after leaving office,
  185  the person to whom the license plates have been issued shall
  186  make application to the department for a replacement license
  187  plate. The person may return the prestige license plates to the
  188  department or may retain the plates as souvenirs. Upon receipt
  189  of the replacement license plate, the person may not continue to
  190  display on any vehicle the prestige license plate or plates
  191  issued with respect to his or her former office.
  192         Section 9. Subsection (8) is added to section 554.1021,
  193  Florida Statutes, to read:
  194         554.1021 Definitions.—As used in ss. 554.1011-554.115:
  195         (8) “Authorized inspection agency” means:
  196         (a) Any county, city, town, or other governmental
  197  subdivision that has adopted and administers, at a minimum,
  198  Section I of the A.S.M.E. Boiler and Pressure Vessel Code as a
  199  legal requirement and whose inspectors hold valid certificates
  200  of competency in accordance with s. 554.113; or
  201         (b) Any insurance company that is licensed or registered by
  202  an appropriate authority of any state of the United States or
  203  province of Canada and whose inspectors hold valid certificates
  204  of competency in accordance with s. 554.113.
  205         Section 10. Section 554.107, Florida Statutes, is amended
  206  to read:
  207         554.107 Special inspectors.—
  208         (1) Upon application by any authorized inspection agency
  209  company licensed to insure boilers in this state, the chief
  210  inspector shall issue a certificate of competency as a special
  211  inspector to any inspector employed by the authorized inspection
  212  agency company, provided that such inspector satisfies the
  213  competency requirements for inspectors as provided in s.
  214  554.113.
  215         (2) The certificate of competency of a special inspector
  216  shall remain in effect only so long as the special inspector is
  217  employed by an authorized inspection agency a company licensed
  218  to insure boilers in this state. Upon termination of employment
  219  with such agency company, a special inspector shall, in writing,
  220  notify the chief inspector of such termination. Such notice
  221  shall be given within 15 days following the date of termination.
  222         Section 11. Subsection (1) of section 554.109, Florida
  223  Statutes, is amended to read:
  224         554.109 Exemptions.—
  225         (1) Any insurance company insuring a boiler located in a
  226  public assembly location in this state shall inspect or contract
  227  with an authorized inspection agency to inspect such boiler so
  228  insured, and shall annually report to the department the
  229  identity of any authorized inspection agency performing any
  230  required boiler inspection on behalf of the company. A any
  231  county, city, town, or other governmental subdivision that which
  232  has adopted into law the Boiler and Pressure Vessel Code of the
  233  American Society of Mechanical Engineers and the National Board
  234  Inspection Code for the construction, installation, inspection,
  235  maintenance, and repair of boilers, regulating such boilers in
  236  public assembly locations, shall inspect such boilers so
  237  regulated; provided that such inspection shall be conducted by a
  238  special inspector licensed pursuant to ss. 554.1011-554.115.
  239  Upon filing of a report of satisfactory inspection with the
  240  department, such boiler is exempt from inspection by the
  241  department.
  242         Section 12. Paragraph (f) of subsection (1) of section
  243  624.413, Florida Statutes, is amended to read:
  244         624.413 Application for certificate of authority.—
  245         (1) To apply for a certificate of authority, an insurer
  246  shall file its application therefor with the office, upon a form
  247  adopted by the commission and furnished by the office, showing
  248  its name; location of its home office and, if an alien insurer,
  249  its principal office in the United States; kinds of insurance to
  250  be transacted; state or country of domicile; and such additional
  251  information as the commission reasonably requires, together with
  252  the following documents:
  253         (f) If a foreign or alien insurer, a copy of the report of
  254  the most recent examination of the insurer certified by the
  255  public official having supervision of insurance in its state of
  256  domicile or of entry into the United States. The end of the most
  257  recent year covered by the examination must be within the 5-year
  258  3-year period preceding the date of application. In lieu of the
  259  certified examination report, the office may accept an audited
  260  certified public accountant’s report prepared on a basis
  261  consistent with the insurance laws of the insurer’s state of
  262  domicile, certified by the public official having supervision of
  263  insurance in its state of domicile or of entry into the United
  264  States.
  265         Section 13. Subsections (5) through (9) of section 624.509,
  266  Florida Statutes, are amended to read:
  267         624.509 Premium tax; rate and computation.—
  268         (5)(a)1. There shall be allowed a credit against the net
  269  tax imposed by this section equal to 15 percent of the amount
  270  paid by an insurer in salaries to employees located or based
  271  within this state and who are covered by the provisions of
  272  chapter 443.
  273         2. As an alternative to the credit allowed in subparagraph
  274  1., an affiliated group of corporations which includes at least
  275  one insurance company writing premiums in Florida may elect to
  276  take a credit against the net tax imposed by this section in an
  277  amount that may not exceed 15 percent of the salary of the
  278  employees of the affiliated group of corporations who perform
  279  insurance-related activities, are located or based within this
  280  state, and are covered by chapter 443. For purposes of this
  281  subparagraph, the term “affiliated group of corporations” means
  282  two or more corporations that are entirely owned directly or
  283  indirectly by a single corporation and that constitute an
  284  affiliated group as defined in s. 1504(a) of the Internal
  285  Revenue Code. The amount of credit allowed under this
  286  subparagraph is limited to the combined Florida salary tax
  287  credits allowed for all insurance companies that were members of
  288  the affiliated group of corporations for the tax year ending
  289  December 31, 2002, divided by the combined Florida taxable
  290  premiums written by all insurance companies that were members of
  291  the affiliated group of corporations for the tax year ending
  292  December 31, 2002, multiplied by the combined Florida taxable
  293  premiums of the affiliated group of corporations for the current
  294  year. An affiliated group of corporations electing this
  295  alternative calculation method must make such election on or
  296  before August 1, 2005. The election of this alternative
  297  calculation method is irrevocable and binding upon successors
  298  and assigns of the affiliated group of corporations electing
  299  this alternative. However, if a member of an affiliated group of
  300  corporations acquires or merges with another insurance company
  301  after the date of the irrevocable election, the acquired or
  302  merged company is not entitled to the affiliated group election
  303  and shall only be entitled to calculate the tax credit under
  304  subparagraph 1.
  305  
  306  In no event shall the salary paid to an employee by an
  307  affiliated group of corporations be claimed as a credit by more
  308  than one insurer or be counted more than once in an insurer’s
  309  calculation of the credit as described in subparagraph 1. or
  310  subparagraph 2. Only the portion of an employee’s salary paid
  311  for the performance of insurance-related activities may be
  312  included in the calculation of the premium tax credit in this
  313  subsection.
  314         (b) For purposes of this subsection:
  315         1. The term “salaries” does not include amounts paid as
  316  commissions.
  317         2. The term “employees” does not include independent
  318  contractors or any person whose duties require that the person
  319  hold a valid license under the Florida Insurance Code, except
  320  adjusters, managing general agents, and service representatives,
  321  as defined in s. 626.015.
  322         3. The term “net tax” means the tax imposed by this section
  323  after applying the calculations and credits set forth in
  324  subsection (4).
  325         4. An affiliated group of corporations that created a
  326  service company within its affiliated group on July 30, 2002,
  327  shall allocate the salary of each service company employee
  328  covered by contracts with affiliated group members to the
  329  companies for which the employees perform services. The salary
  330  allocation is based on the amount of time during the tax year
  331  that the individual employee spends performing services or
  332  otherwise working for each company over the total amount of time
  333  the employee spends performing services or otherwise working for
  334  all companies. The total amount of salary allocated to an
  335  insurance company within the affiliated group shall be included
  336  as that insurer’s employee salaries for purposes of this
  337  section.
  338         a. Except as provided in subparagraph (a)2., the term
  339  “affiliated group of corporations” means two or more
  340  corporations that are entirely owned by a single corporation and
  341  that constitute an affiliated group of corporations as defined
  342  in s. 1504(a) of the Internal Revenue Code.
  343         b. The term “service company” means a separate corporation
  344  within the affiliated group of corporations whose employees
  345  provide services to affiliated group members and which are
  346  treated as service company employees for reemployment assistance
  347  or unemployment compensation and common law purposes. The
  348  holding company of an affiliated group may not qualify as a
  349  service company. An insurance company may not qualify as a
  350  service company.
  351         c. If an insurance company fails to substantiate, whether
  352  by means of adequate records or otherwise, its eligibility to
  353  claim the service company exception under this section, or its
  354  salary allocation under this section, no credit shall be
  355  allowed.
  356         5. A service company that is a subsidiary of a mutual
  357  insurance holding company, which mutual insurance holding
  358  company was in existence on or before January 1, 2000, shall
  359  allocate the salary of each service company employee covered by
  360  contracts with members of the mutual insurance holding company
  361  system to the companies for which the employees perform
  362  services. The salary allocation is based on the ratio of the
  363  amount of time during the tax year which the individual employee
  364  spends performing services or otherwise working for each company
  365  to the total amount of time the employee spends performing
  366  services or otherwise working for all companies. The total
  367  amount of salary allocated to an insurance company within the
  368  mutual insurance holding company system shall be included as
  369  that insurer’s employee salaries for purposes of this section.
  370  However, this subparagraph does not apply for any tax year
  371  unless funds sufficient to offset the anticipated salary credits
  372  have been appropriated to the General Revenue Fund prior to the
  373  due date of the final return for that year.
  374         a. The term “mutual insurance holding company system” means
  375  two or more corporations that are subsidiaries of a mutual
  376  insurance holding company and in compliance with part IV of
  377  chapter 628.
  378         b. The term “service company” means a separate corporation
  379  within the mutual insurance holding company system whose
  380  employees provide services to other members of the mutual
  381  insurance holding company system and are treated as service
  382  company employees for reemployment assistance or unemployment
  383  compensation and common-law purposes. The mutual insurance
  384  holding company may not qualify as a service company.
  385         c. If an insurance company fails to substantiate, whether
  386  by means of adequate records or otherwise, its eligibility to
  387  claim the service company exception under this section, or its
  388  salary allocation under this section, no credit shall be
  389  allowed.
  390         (c) The department may adopt rules pursuant to ss.
  391  120.536(1) and 120.54 to administer this subsection.
  392         (5)(6)(a) The total of the credit granted for the taxes
  393  paid by the insurer under chapter 220 and the credit granted by
  394  subsection (5) may not exceed 65 percent of the tax due under
  395  subsection (1) after deducting therefrom the taxes paid by the
  396  insurer under ss. 175.101 and 185.08 and any assessments
  397  pursuant to s. 440.51.
  398         (b) To the extent that any credits granted by subsection
  399  (5) remain as a result of the limitation set forth in paragraph
  400  (a), such excess credits related to salaries and wages of
  401  employees whose place of employment is located within an
  402  enterprise zone created pursuant to chapter 290 may be
  403  transferred, in an aggregate amount not to exceed 25 percent of
  404  such excess salary credits, to any insurer that is a member of
  405  an affiliated group of corporations, as defined in sub
  406  subparagraph (5)(b)4.a., that includes the original insurer
  407  qualifying for the credits under subsection (5). The amount of
  408  such excess credits to be transferred shall be calculated by
  409  multiplying the amount of such excess credits by a fraction, the
  410  numerator of which is the sum of the salaries qualifying for the
  411  credit allowed by subsection (5) of employees whose place of
  412  employment is located in an enterprise zone and the denominator
  413  of which is the sum of the salaries qualifying for the credit
  414  allowed by subsection (5). Any such transferred credits shall be
  415  subject to the same provisions and limitations set forth within
  416  part IV of this chapter. The provisions of this paragraph do not
  417  apply to an affiliated group of corporations that participate in
  418  a common paymaster arrangement as defined in s. 443.1216.
  419         (6)(7) Credits and deductions against the tax imposed by
  420  this section shall be taken in the following order: deductions
  421  for assessments made pursuant to s. 440.51; credits for taxes
  422  paid under ss. 175.101 and 185.08; and credits for income taxes
  423  paid under chapter 220 and the credit allowed under subsection
  424  (5), as these credits are limited by subsection (5) (6); all
  425  other available credits and deductions.
  426         (7)(8) From and after July 1, 1980, the premium tax
  427  authorized by this section shall not be imposed upon receipts of
  428  annuity premiums or considerations paid by holders in this state
  429  if the tax savings derived are credited to the annuity holders.
  430  Upon request by the Department of Revenue, any insurer availing
  431  itself of this provision shall submit to the department evidence
  432  which establishes that the tax savings derived have been
  433  credited to annuity holders. As used in this subsection, the
  434  term “holders” shall be deemed to include employers contributing
  435  to an employee’s pension, annuity, or profit-sharing plan.
  436         (8)(9) As used in this section “insurer” includes any
  437  entity subject to the tax imposed by this section.
  438         Section 14. Subsection (1) of section 624.5091, Florida
  439  Statutes, is amended to read:
  440         624.5091 Retaliatory provision, insurers.—
  441         (1)(a) When by or pursuant to the laws of any other state
  442  or foreign country any taxes, licenses, and other fees, in the
  443  aggregate, and any fines, penalties, deposit requirements, or
  444  other material obligations, prohibitions, or restrictions are or
  445  would be imposed upon Florida insurers or upon the agents or
  446  representatives of such insurers, which are in excess of such
  447  taxes, licenses, and other fees, in the aggregate, or which are
  448  in excess of the fines, penalties, deposit requirements, or
  449  other obligations, prohibitions, or restrictions directly
  450  imposed upon similar insurers, or upon the agents or
  451  representatives of such insurers, of such other state or country
  452  under the statutes of this state, so long as such laws of such
  453  other state or country continue in force or are so applied, the
  454  same taxes, licenses, and other fees, in the aggregate, or
  455  fines, penalties, deposit requirements, or other material
  456  obligations, prohibitions, or restrictions of whatever kind
  457  shall be imposed by the Department of Revenue upon the insurers,
  458  or upon the agents or representatives of such insurers, of such
  459  other state or country doing business or seeking to do business
  460  in this state. In determining the taxes to be imposed under this
  461  section, 80 percent and a portion of the remaining 20 percent as
  462  provided in paragraph (b) of the credit provided by s.
  463  624.509(5), as limited by s. 624.509(6) and further determined
  464  by s. 624.509(7), shall not be taken into consideration.
  465         (b) As used in this subsection, the term “portion of the
  466  remaining 20 percent” shall be calculated by multiplying the
  467  remaining 20 percent by a fraction, the numerator of which is
  468  the sum of the salaries qualifying for the credit allowed by s.
  469  624.509(5) of employees whose place of employment is located in
  470  an enterprise zone created pursuant to chapter 290 and the
  471  denominator of which is the sum of the salaries qualifying for
  472  the credit allowed by s. 624.509(5).
  473         Section 15. Subsection (1) of section 624.51055, Florida
  474  Statutes, is amended to read:
  475         624.51055 Credit for contributions to eligible nonprofit
  476  scholarship-funding organizations.—
  477         (1) There is allowed a credit of 100 percent of an eligible
  478  contribution made to an eligible nonprofit scholarship-funding
  479  organization under s. 1002.395 against any tax due for a taxable
  480  year under s. 624.509(1) after deducting from such tax
  481  deductions for assessments made pursuant to s. 440.51; credits
  482  for taxes paid under ss. 175.101 and 185.08; and credits for
  483  income taxes paid under chapter 220; and the credit allowed
  484  under s. 624.509(5), as these credits are such credit is limited
  485  by s. 624.509(5) s. 624.509(6). An insurer claiming a credit
  486  against premium tax liability under this section shall not be
  487  required to pay any additional retaliatory tax levied pursuant
  488  to s. 624.5091 as a result of claiming such credit. Section
  489  624.5091 does not limit such credit in any manner.
  490         Section 16. The amendments made by this act to ss. 624.509,
  491  624.5091, and 624.51055 shall apply beginning in the 2013
  492  insurance premium tax year.
  493  
  494  ================= T I T L E  A M E N D M E N T ================
  495         And the title is amended as follows:
  496         Delete lines 22 - 37
  497  and insert:
  498         registering a motor vehicle; amending s. 320.04, F.S.;
  499         reducing the service charges that are collected with
  500         an application for the original issuance, duplicate
  501         issuance, or transfer of certain specified
  502         registration certificates; amending s. 320.06, F.S.;
  503         reducing a fee collected for a motor vehicle
  504         registration; amending ss. 320.0804 and 320.08046,
  505         F.S.; reducing a surcharge on a license tax;
  506         reenacting s. 320.0807(4), F.S., relating to special
  507         vehicle license plates for the Governor and federal
  508         and state legislators, to incorporate the amendment
  509         made to s. 320.06, F.S., in a reference thereto;
  510         amending s. 554.1021, F.S.; defining the term
  511         “authorized inspection agency”; amending s. 554.107,
  512         F.S.; requiring the chief inspector of the state
  513         boiler inspection program to issue a certificate of
  514         competency as a special inspector to certain
  515         individuals; specifying how long such certificate
  516         remains in effect; amending s. 554.109, F.S.;
  517         authorizing specified insurers to contract with an
  518         authorized inspection agency for boiler inspections;
  519         requiring such insurers to annually report the
  520         identity of contracted authorized inspection agencies
  521         to the Department of Financial Services; amending s.
  522         624.413, F.S.; revising a specified time period
  523         applicable to a certified examination that must be
  524         filed by a foreign or alien insurer applying for a
  525         certificate of authority; amending s. 624.509, F.S.;
  526         deleting a credit based on the amount paid in salaries
  527         to employees within this state; amending ss. 624.5091
  528         and 624.51055, F.S.; revising provisions to conform to
  529         changes made by the act; providing for applicability;