Florida Senate - 2019                                    SB 1786
       By Senator Powell
       30-01983A-19                                          20191786__
    1                        A bill to be entitled                      
    2         An act relating to the Florida Working Families Tax
    3         Rebate Program; creating the Florida Working Families
    4         Tax Rebate Program within the Department of Revenue;
    5         granting specified people and households certain state
    6         funds if they received a tax credit under the Federal
    7         Earned Income Tax Credit program; specifying criteria
    8         to receive such funds; providing a calculation of
    9         funds for eligible people or households; specifying
   10         procedures for disbursing funds; requiring the
   11         Department of Revenue to provide a report by a
   12         specified date; authorizing emergency rulemaking;
   13         providing an appropriation; providing applicability;
   14         providing an effective date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Florida Working Families Tax Rebate Program.—
   19         (1)The Florida Working Families Tax Rebate Program is
   20  created within the Department of Revenue.
   21         (2)Each person or household who qualified and received a
   22  tax credit under the Federal Earned Income Tax Credit program in
   23  a specific year may receive funds from the state if the person
   24  or household:
   25         (a)Applies to the department, using the form developed by
   26  the department, no later than June 30 of the year in which the
   27  federal earned income tax credit was received; and
   28         (b)Provides the department with documentation verifying
   29  the receipt of and specific value of the federal earned income
   30  tax credit.
   31         (3)Within 30 days after receiving a completed application
   32  and verifying the information as required under subsection (2),
   33  the Department of Revenue shall issue a check or remit funds
   34  using direct deposit to the person or household in an amount
   35  equal to 10 percent of the amount of federal earned income tax
   36  credit received by the person or household.
   37         (4)The Department of Revenue shall prepare and submit a
   38  report by December 31, 2019, to the Governor and Cabinet, the
   39  President of the Senate, the Speaker of the House of
   40  Representatives, the Senate Minority Leader, and the House of
   41  Representatives Minority Leader which addresses the feasibility
   42  of creating and implementing an automatic Florida Working
   43  Families Tax Rebate program using data provided by the Internal
   44  Revenue Service or other federal agency so that a person or
   45  household may receive funds from the state without having to
   46  complete an annual application and provide documentation as set
   47  forth in subsection (2).
   48         (a)If the department determines that an automatic program
   49  is not feasible, the report must identify specific barriers to
   50  the creation of such a program and provide proposed solutions to
   51  remove the barriers.
   52         (b)If the department determines that an automatic program
   53  is feasible, the report must include a legislative proposal to
   54  implement the automatic program.
   55         Section 2. (1)The Department of Revenue is authorized, and
   56  all conditions are deemed to be met, to adopt emergency rules
   57  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
   58  implementing the provisions of this act.
   59         (2)Notwithstanding any other provision of law, emergency
   60  rules adopted pursuant to subsection (1) are effective for 6
   61  months after adoption and may be renewed during the pendency of
   62  procedures to adopt permanent rules addressing the subject of
   63  the emergency rules.
   64         Section 3. For the 2019-2020 fiscal year, the sum of $510
   65  million is appropriated from the General Revenue Fund to the
   66  Department of Revenue to implement the provisions of this act.
   67         Section 4. The provisions of this act apply to federal
   68  earned income tax credits granted beginning on or after January
   69  1, 2019.
   70         Section 5. This act shall take effect July 1, 2019.