Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. HB 7061
       
       
       
       
       
       
                                Ì938318=Î938318                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/2R         .            Floor: C            
             04/29/2021 11:49 AM       .      04/30/2021 02:02 PM       
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       Senator Rodriguez moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective upon this act becoming a law, section
    6  193.019, Florida Statutes, is repealed.
    7         Section 2. Paragraph (a) of subsection (3) and paragraph
    8  (b) of subsection (4) of section 193.155, Florida Statutes, are
    9  amended to read:
   10         193.155 Homestead assessments.—Homestead property shall be
   11  assessed at just value as of January 1, 1994. Property receiving
   12  the homestead exemption after January 1, 1994, shall be assessed
   13  at just value as of January 1 of the year in which the property
   14  receives the exemption unless the provisions of subsection (8)
   15  apply.
   16         (3)(a) Except as provided in this subsection or subsection
   17  (8), property assessed under this section shall be assessed at
   18  just value as of January 1 of the year following a change of
   19  ownership. Thereafter, the annual changes in the assessed value
   20  of the property are subject to the limitations in subsections
   21  (1) and (2). For the purpose of this section, a change of
   22  ownership means any sale, foreclosure, or transfer of legal
   23  title or beneficial title in equity to any person, except if any
   24  of the following apply:
   25         1. Subsequent to the change or transfer, the same person is
   26  entitled to the homestead exemption as was previously entitled
   27  and:
   28         a. The transfer of title is to correct an error;
   29         b. The transfer is between legal and equitable title or
   30  equitable and equitable title and no additional person applies
   31  for a homestead exemption on the property;
   32         c. The change or transfer is by means of an instrument in
   33  which the owner is listed as both grantor and grantee of the
   34  real property and one or more other individuals are additionally
   35  named as grantee. However, if any individual who is additionally
   36  named as a grantee applies for a homestead exemption on the
   37  property, the application is considered a change of ownership;
   38  or
   39         d. The change or transfer is by means of an instrument in
   40  which the owner entitled to the homestead exemption is listed as
   41  both grantor and grantee of the real property and one or more
   42  other individuals, all of whom held title as joint tenants with
   43  rights of survivorship with the owner, are named only as
   44  grantors and are removed from the title; or
   45         e. The person is a lessee entitled to the homestead
   46  exemption under s. 196.041(1).
   47         2. Legal or equitable title is changed or transferred
   48  between husband and wife, including a change or transfer to a
   49  surviving spouse or a transfer due to a dissolution of marriage;
   50         3. The transfer occurs by operation of law to the surviving
   51  spouse or minor child or children under s. 732.401; or
   52         4. Upon the death of the owner, the transfer is between the
   53  owner and another who is a permanent resident and who is legally
   54  or naturally dependent upon the owner; or
   55         5. The transfer occurs with respect to a property where all
   56  of the following apply:
   57         a. Multiple owners hold title as joint tenants with rights
   58  of survivorship;
   59         b. One or more owners were entitled to and received the
   60  homestead exemption on the property;
   61         c. The death of one or more owners occurs; and
   62         d. Subsequent to the transfer, the surviving owner or
   63  owners previously entitled to and receiving the homestead
   64  exemption continue to be entitled to and receive the homestead
   65  exemption.
   66         (4)
   67         (b)1. Changes, additions, or improvements that replace all
   68  or a portion of homestead property, including ancillary
   69  improvements, damaged or destroyed by misfortune or calamity
   70  shall be assessed upon substantial completion as provided in
   71  this paragraph. Such assessment must be calculated using shall
   72  not increase the homestead property’s assessed value as of the
   73  January 1 immediately before the date on which the damage or
   74  destruction was sustained, subject to the assessment limitations
   75  in subsections (1) and (2), when:
   76         a. The square footage of the homestead property as changed
   77  or improved does not exceed 110 percent of the square footage of
   78  the homestead property before the damage or destruction; or.
   79         b. Additionally, the homestead property’s assessed value
   80  shall not increase if The total square footage of the homestead
   81  property as changed or improved does not exceed 1,500 square
   82  feet. Changes, additions, or improvements that do not cause the
   83  total to exceed 110 percent of the total square footage of the
   84  homestead property before the damage or destruction or that do
   85  not cause the total to exceed 1,500 total square feet shall be
   86  reassessed as provided under subsection (1).
   87         2. The homestead property’s assessed value must shall be
   88  increased by the just value of that portion of the changed or
   89  improved homestead property which is in excess of 110 percent of
   90  the square footage of the homestead property before the damage
   91  or destruction or of that portion exceeding 1,500 square feet.
   92         3. Homestead property damaged or destroyed by misfortune or
   93  calamity which, after being changed or improved, has a square
   94  footage of less than 100 percent of the homestead property’s
   95  total square footage before the damage or destruction shall be
   96  assessed pursuant to subsection (5).
   97         4. Changes, additions, or improvements assessed pursuant to
   98  this paragraph must be reassessed pursuant to subsection (1) in
   99  subsequent years. This paragraph applies to changes, additions,
  100  or improvements commenced within 3 years after the January 1
  101  following the damage or destruction of the homestead.
  102         Section 3. Effective upon the effective date of the
  103  amendment to the State Constitution proposed by HJR 1377, 2021
  104  Regular Session, or a similar joint resolution having
  105  substantially the same specific intent and purpose, if such
  106  amendment to the State Constitution is approved at the general
  107  election held in November 2022 or at an earlier special election
  108  specifically authorized by law for that purpose, paragraph (b)
  109  of subsection (4) of section 193.155, Florida Statutes, as
  110  amended by this act, and paragraph (c) of that subsection are
  111  amended to read:
  112         193.155 Homestead assessments.—Homestead property shall be
  113  assessed at just value as of January 1, 1994. Property receiving
  114  the homestead exemption after January 1, 1994, shall be assessed
  115  at just value as of January 1 of the year in which the property
  116  receives the exemption unless the provisions of subsection (8)
  117  apply.
  118         (4)
  119         (b)1. Changes, additions, or improvements that replace all
  120  or a portion of homestead property, including ancillary
  121  improvements, which was damaged or destroyed by misfortune or
  122  calamity or which was voluntarily elevated shall be assessed
  123  upon substantial completion as provided in this paragraph. Such
  124  assessment must be calculated using the homestead property’s
  125  assessed value as of the January 1 immediately before the date
  126  on which the damage or destruction was sustained or the property
  127  was voluntarily elevated, subject to the assessment limitations
  128  in subsections (1) and (2), when:
  129         a. The square footage of the homestead property as changed,
  130  or improved, or elevated does not exceed 110 percent of the
  131  square footage of the homestead property before the damage, or
  132  destruction, or elevation; or
  133         b. The total square footage of the homestead property as
  134  changed, or improved, or elevated does not exceed 1,500 square
  135  feet.
  136         2. The homestead property’s assessed value must be
  137  increased by the just value of that portion of the changed, or
  138  improved, or elevated homestead property which is in excess of
  139  110 percent of the square footage of the homestead property
  140  before the qualifying damage, or destruction, or voluntary
  141  elevation or of that portion exceeding 1,500 square feet.
  142         3. Homestead property damaged, or destroyed, or voluntarily
  143  elevated by misfortune or calamity which, after being changed or
  144  improved, has a square footage of less than 100 percent of the
  145  homestead property’s total square footage before the qualifying
  146  damage, or destruction, or voluntary elevation shall be assessed
  147  pursuant to subsection (5).
  148         4.a. Voluntarily elevated property qualifies under this
  149  paragraph if, at the time the voluntary elevation commenced:
  150         (I) The homestead property was not deemed uninhabitable in
  151  part or in whole under state or local law;
  152         (II) All ad valorem taxes, special assessments, county or
  153  municipal utility charges, and other government-imposed liens
  154  against the homestead property had been paid; and
  155         (III) The homestead property did not comply with the
  156  Federal Emergency Management Agency’s National Flood Insurance
  157  Program requirements and Florida Building Code elevation
  158  requirements and was elevated in compliance with such
  159  requirements. The property owner must provide elevation
  160  certificates for both the original and elevated homestead
  161  property. As used in this paragraph, the term “voluntary
  162  elevation” or “voluntarily elevated” means the elevation of an
  163  existing nonconforming homestead property or the removal and
  164  rebuilding of a nonconforming homestead property.
  165         b. Conforming areas below an elevated structure designated
  166  only for parking, storage, or access may not be included in the
  167  110 percent calculation unless the area exceeds 110 percent of
  168  the lowest level square footage before the voluntary elevation,
  169  in which case the area in excess of 110 percent of the lowest
  170  level square footage before the voluntary elevation shall be
  171  included in the 110 percent calculation.
  172         c. This paragraph does not apply to homestead property that
  173  was voluntarily elevated if, after completion of the elevation,
  174  there is a change in the classification of the property pursuant
  175  to s. 195.073(1).
  176         5.4. Changes, additions, or improvements assessed pursuant
  177  to this paragraph must be reassessed pursuant to subsection (1)
  178  in subsequent years. For changes, additions, or improvement made
  179  to replace property that was damaged or destroyed by misfortune
  180  or calamity, this paragraph applies to the changes, additions,
  181  or improvements commenced within 3 years after the January 1
  182  following the qualifying damage or destruction of the homestead
  183  property.
  184         (c) Changes, additions, or improvements that replace all or
  185  a portion of real property that was damaged, or destroyed, or
  186  voluntarily elevated by misfortune or calamity shall be assessed
  187  upon substantial completion as if such qualifying damage, or
  188  destruction, or voluntary elevation had not occurred and in
  189  accordance with paragraph (b) if the owner of such property:
  190         1. Was permanently residing on such property when the
  191  qualifying damage, or destruction, or voluntary elevation
  192  occurred;
  193         2. Was not entitled to receive homestead exemption on such
  194  property as of January 1 of that year; and
  195         3. Applies for and receives homestead exemption on such
  196  property the following year.
  197         Section 4. Paragraph (b) of subsection (6) of section
  198  193.1554, Florida Statutes, is amended to read:
  199         193.1554 Assessment of nonhomestead residential property.—
  200         (6)
  201         (b)1. Changes, additions, or improvements that replace all
  202  or a portion of nonhomestead residential property, including
  203  ancillary improvements, damaged or destroyed by misfortune or
  204  calamity must be assessed upon substantial completion as
  205  provided in this paragraph. Such assessment must be calculated
  206  using shall not increase the nonhomestead property’s assessed
  207  value as of the January 1 immediately before the date on which
  208  the damage or destruction was sustained, subject to the
  209  assessment limitations in subsections (3) and (4), when:
  210         a. The square footage of the property as changed or
  211  improved does not exceed 110 percent of the square footage of
  212  the property before the damage or destruction; or.
  213         b. Additionally, the property’s assessed value shall not
  214  increase if The total square footage of the property as changed
  215  or improved does not exceed 1,500 square feet. Changes,
  216  additions, or improvements that do not cause the total to exceed
  217  110 percent of the total square footage of the property before
  218  the damage or destruction or that do not cause the total to
  219  exceed 1,500 total square feet shall be reassessed as provided
  220  under subsection (3).
  221         2. The property’s assessed value must shall be increased by
  222  the just value of that portion of the changed or improved
  223  property which is in excess of 110 percent of the square footage
  224  of the property before the damage or destruction or of that
  225  portion exceeding 1,500 square feet.
  226         3. Property damaged or destroyed by misfortune or calamity
  227  which, after being changed or improved, has a square footage of
  228  less than 100 percent of the property’s total square footage
  229  before the damage or destruction shall be assessed pursuant to
  230  subsection (8).
  231         4. Changes, additions, or improvements assessed pursuant to
  232  this paragraph shall be reassessed pursuant to subsection (3) in
  233  subsequent years. This paragraph applies to changes, additions,
  234  or improvements commenced within 3 years after the January 1
  235  following the damage or destruction of the property.
  236         Section 5. Effective upon the effective date of the
  237  amendment to the State Constitution proposed by HJR 1377, 2021
  238  Regular Session, or a similar joint resolution having
  239  substantially the same specific intent and purpose, if such
  240  amendment to the State Constitution is approved at the general
  241  election held in November 2022 or at an earlier special election
  242  specifically authorized by law for that purpose, paragraph (b)
  243  of subsection (6) of section 193.1554, Florida Statutes, as
  244  amended by this act, is amended to read:
  245         193.1554 Assessment of nonhomestead residential property.—
  246         (6)
  247         (b)1. Changes, additions, or improvements that replace all
  248  or a portion of nonhomestead residential property, including
  249  ancillary improvements, which was damaged or destroyed by
  250  misfortune or calamity or which was voluntarily elevated must be
  251  assessed upon substantial completion as provided in this
  252  paragraph. Such assessment must be calculated using the
  253  nonhomestead property’s assessed value as of the January 1
  254  immediately before the date on which the damage or destruction
  255  was sustained or the property was voluntarily elevated, subject
  256  to the assessment limitations in subsections (3) and (4), when:
  257         a. The square footage of the property as changed, or
  258  improved, or elevated does not exceed 110 percent of the square
  259  footage of the property before the qualifying damage, or
  260  destruction, or elevation; or
  261         b. The total square footage of the property as changed, or
  262  improved, or elevated does not exceed 1,500 square feet.
  263         2. The property’s assessed value must be increased by the
  264  just value of that portion of the changed, or improved, or
  265  elevated property which is in excess of 110 percent of the
  266  square footage of the property before the qualifying damage, or
  267  destruction, or voluntary elevation or of that portion exceeding
  268  1,500 square feet.
  269         3. Property damaged, or destroyed, or voluntarily elevated
  270  by misfortune or calamity which, after being changed or
  271  improved, has a square footage of less than 100 percent of the
  272  property’s total square footage before the qualifying damage, or
  273  destruction, or voluntary elevation shall be assessed pursuant
  274  to subsection (8).
  275         4.a. Voluntarily elevated property qualifies under this
  276  paragraph if, at the time the voluntary elevation commenced:
  277         (I) The property was not deemed uninhabitable in part or in
  278  whole under state or local law;
  279         (II) All ad valorem taxes, special assessments, county or
  280  municipal utility charges, and other government-imposed liens
  281  against the property had been paid; and
  282         (III) The property did not comply with the Federal
  283  Emergency Management Agency’s National Flood Insurance Program
  284  requirements and Florida Building Code elevation requirements
  285  and was elevated in compliance with such requirements. The
  286  property owner must provide elevation certificates for both the
  287  original and elevated property. As used in this paragraph, the
  288  term “voluntary elevation” or “voluntarily elevated” means the
  289  elevation of an existing nonconforming nonhomestead residential
  290  property or the removal and rebuilding of nonconforming
  291  nonhomestead residential property.
  292         b. Conforming areas below an elevated structure designated
  293  only for parking, storage, or access may not be included in the
  294  110 percent calculation unless the area exceeds 110 percent of
  295  the lowest level square footage before the voluntary elevation,
  296  in which case the area in excess of 110 percent of the lowest
  297  level square footage before the voluntary elevation shall be
  298  included in the 110 percent calculation.
  299         c. This paragraph does not apply to nonhomestead
  300  residential property that was voluntarily elevated if, after
  301  completion of the elevation, there is a change in the
  302  classification of the property pursuant to s. 195.073(1).
  303         5.4. Changes, additions, or improvements assessed pursuant
  304  to this paragraph shall be reassessed pursuant to subsection (3)
  305  in subsequent years. For changes, additions, or improvements
  306  made to replace property that was damaged or destroyed by
  307  misfortune or calamity, this paragraph applies to the changes,
  308  additions, or improvements commenced within 3 years after the
  309  January 1 following the qualifying damage or destruction of the
  310  property.
  311         Section 6. Paragraph (b) of subsection (6) of section
  312  193.1555, Florida Statutes, is amended to read:
  313         193.1555 Assessment of certain residential and
  314  nonresidential real property.—
  315         (6)
  316         (b)1. Changes, additions, or improvements that replace all
  317  or a portion of nonresidential real property, including
  318  ancillary improvements, damaged or destroyed by misfortune or
  319  calamity must be assessed upon substantial completion as
  320  provided in this paragraph. Such assessment must be calculated
  321  using shall not increase the nonresidential real property’s
  322  assessed value as of the January 1 immediately before the date
  323  on which the damage or destruction was sustained, subject to the
  324  assessment limitations in subsections (3) and (4), when:
  325         a. The square footage of the property as changed or
  326  improved does not exceed 110 percent of the square footage of
  327  the property before the damage or destruction; and
  328         b. The changes, additions, or improvements do not change
  329  the property’s character or use. Changes, additions, or
  330  improvements that do not cause the total to exceed 110 percent
  331  of the total square footage of the property before the damage or
  332  destruction and do not change the property’s character or use
  333  shall be reassessed as provided under subsection (3).
  334         2. The property’s assessed value must shall be increased by
  335  the just value of that portion of the changed or improved
  336  property which is in excess of 110 percent of the square footage
  337  of the property before the damage or destruction.
  338         3. Property damaged or destroyed by misfortune or calamity
  339  which, after being changed or improved, has a square footage of
  340  less than 100 percent of the property’s total square footage
  341  before the damage or destruction shall be assessed pursuant to
  342  subsection (8).
  343         4. Changes, additions, or improvements assessed pursuant to
  344  this paragraph must be reassessed pursuant to subsection (3) in
  345  subsequent years. This paragraph applies to changes, additions,
  346  or improvements commenced within 3 years after the January 1
  347  following the damage or destruction of the property.
  348         Section 7. (1) The amendments made by this act to ss.
  349  193.155(4), 193.1554, and 193.1555, Florida Statutes, which are
  350  effective July 1, 2021, are remedial and clarifying in nature,
  351  but the amendments may not affect any assessment for tax rolls
  352  before 2021 unless the assessment is under review by a value
  353  adjustment board or a Florida court as of July 1, 2021. If
  354  changes, additions, or improvements that replaced all or a
  355  portion of property damaged or destroyed by misfortune or
  356  calamity were not assessed in accordance with this act as of the
  357  January 1 immediately after they were substantially completed,
  358  the property appraiser must determine the assessment for the
  359  year they were substantially completed and recalculate the just
  360  and assessed value for each subsequent year so that the 2021 tax
  361  roll and subsequent tax rolls will be corrected.
  362         (2) The amendments made by this act to ss. 193.155(4),
  363  193.1554, and 193.1555, Florida Statutes, which are effective
  364  July 1, 2021, apply retroactively to assessments made on or
  365  after January 1, 2021.
  366         Section 8. Subsection (2) of section 196.196, Florida
  367  Statutes, is amended to read:
  368         196.196 Determining whether property is entitled to
  369  charitable, religious, scientific, or literary exemption.—
  370         (2) Only those portions of property used predominantly for
  371  charitable, religious, scientific, or literary purposes are
  372  shall be exempt. The portions of property which are not
  373  predominantly used for charitable, religious, scientific, or
  374  literary purposes are not exempt. An exemption for the portions
  375  of property used for charitable, religious, scientific, or
  376  literary purposes is not affected so long as the predominant use
  377  of such property is for charitable, religious, scientific, or
  378  literary purposes. In no event shall an incidental use of
  379  property either qualify such property for an exemption or impair
  380  the exemption of an otherwise exempt property.
  381         Section 9. The amendment made by this act to s. 196.196,
  382  Florida Statutes, first applies to the 2022 tax roll and does
  383  not provide a basis for an assessment of any tax not paid or
  384  create a right to a refund or credit of any tax paid before July
  385  1, 2021.
  386         Section 10. Subsection (2) of section 196.1978, Florida
  387  Statutes, is amended to read:
  388         196.1978 Affordable housing property exemption.—
  389         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
  390  a multifamily project that meets the requirements of this
  391  paragraph is considered property used for a charitable purpose
  392  and is exempt shall receive a 50 percent discount from the
  393  amount of ad valorem tax otherwise owed beginning with the
  394  January 1 assessment after the 15th completed year of the term
  395  of the recorded agreement on those portions of the affordable
  396  housing property that provide housing to natural persons or
  397  families meeting the extremely-low-income, very-low-income, or
  398  low-income limits specified in s. 420.0004. The multifamily
  399  project must:
  400         1. Contain more than 70 units that are used to provide
  401  affordable housing to natural persons or families meeting the
  402  extremely-low-income, very-low-income, or low-income limits
  403  specified in s. 420.0004; and
  404         2. Be subject to an agreement with the Florida Housing
  405  Finance Corporation recorded in the official records of the
  406  county in which the property is located to provide affordable
  407  housing to natural persons or families meeting the extremely
  408  low-income, very-low-income, or low-income limits specified in
  409  s. 420.0004.
  410  
  411  This exemption discount terminates if the property no longer
  412  serves extremely-low-income, very-low-income, or low-income
  413  persons pursuant to the recorded agreement.
  414         (b) To receive the exemption discount under paragraph (a),
  415  a qualified applicant must submit an application to the county
  416  property appraiser by March 1.
  417         (c) The property appraiser shall apply the exemption to
  418  discount by reducing the taxable value on those portions of the
  419  affordable housing property that provide housing to natural
  420  persons or families meeting the extremely-low-income, very-low
  421  income, or low-income limits specified in s. 420.0004 before
  422  certifying the tax roll to the tax collector.
  423         1. The property appraiser shall first ascertain all other
  424  applicable exemptions, including exemptions provided pursuant to
  425  local option, and deduct all other exemptions from the assessed
  426  value.
  427         2. Fifty percent of the remaining value shall be subtracted
  428  to yield the discounted taxable value.
  429         3. The resulting taxable value shall be included in the
  430  certification for use by taxing authorities in setting millage.
  431         4. The property appraiser shall place the discounted amount
  432  on the tax roll when it is extended.
  433         Section 11. Section 196.198, Florida Statutes, is amended
  434  to read:
  435         196.198 Educational property exemption.—Educational
  436  institutions within this state and their property used by them
  437  or by any other exempt entity or educational institution
  438  exclusively for educational purposes are exempt from taxation.
  439  Sheltered workshops providing rehabilitation and retraining of
  440  individuals who have disabilities and exempted by a certificate
  441  under s. (d) of the federal Fair Labor Standards Act of 1938, as
  442  amended, are declared wholly educational in purpose and are
  443  exempt from certification, accreditation, and membership
  444  requirements set forth in s. 196.012. Those portions of property
  445  of college fraternities and sororities certified by the
  446  president of the college or university to the appropriate
  447  property appraiser as being essential to the educational process
  448  are exempt from ad valorem taxation. The use of property by
  449  public fairs and expositions chartered by chapter 616 is
  450  presumed to be an educational use of such property and is exempt
  451  from ad valorem taxation to the extent of such use. Property
  452  used exclusively for educational purposes shall be deemed owned
  453  by an educational institution if the entity owning 100 percent
  454  of the educational institution is owned by the identical persons
  455  who own the property, or if the entity owning 100 percent of the
  456  educational institution and the entity owning the property are
  457  owned by the identical natural persons. Land, buildings, and
  458  other improvements to real property used exclusively for
  459  educational purposes shall be deemed owned by an educational
  460  institution if the entity owning 100 percent of the land is a
  461  nonprofit entity and the land is used, under a ground lease or
  462  other contractual arrangement, by an educational institution
  463  that owns the buildings and other improvements to the real
  464  property, is a nonprofit entity under s. 501(c)(3) of the
  465  Internal Revenue Code, and provides education limited to
  466  students in prekindergarten through grade 8. Land, buildings,
  467  and other improvements to real property used exclusively for
  468  educational purposes are deemed owned by an educational
  469  institution if the educational institution that currently uses
  470  the land, buildings, and other improvements for educational
  471  purposes is an educational institution described in s. 212.0602,
  472  and, under a lease, the educational institution is responsible
  473  for any taxes owed and for ongoing maintenance and operational
  474  expenses for the land, buildings, and other improvements. For
  475  such leasehold properties, the educational institution shall
  476  receive the full benefit of the exemption. The owner of the
  477  property shall disclose to the educational institution the full
  478  amount of the benefit derived from the exemption and the method
  479  for ensuring that the educational institution receives the
  480  benefit. Notwithstanding ss. 196.195 and 196.196, property owned
  481  by a house of public worship and used by an educational
  482  institution for educational purposes limited to students in
  483  preschool through grade 8 shall be exempt from ad valorem taxes.
  484  If legal title to property is held by a governmental agency that
  485  leases the property to a lessee, the property shall be deemed to
  486  be owned by the governmental agency and used exclusively for
  487  educational purposes if the governmental agency continues to use
  488  such property exclusively for educational purposes pursuant to a
  489  sublease or other contractual agreement with that lessee. If the
  490  title to land is held by the trustee of an irrevocable inter
  491  vivos trust and if the trust grantor owns 100 percent of the
  492  entity that owns an educational institution that is using the
  493  land exclusively for educational purposes, the land is deemed to
  494  be property owned by the educational institution for purposes of
  495  this exemption. Property owned by an educational institution
  496  shall be deemed to be used for an educational purpose if the
  497  institution has taken affirmative steps to prepare the property
  498  for educational use. The term “affirmative steps” means
  499  environmental or land use permitting activities, creation of
  500  architectural plans or schematic drawings, land clearing or site
  501  preparation, construction or renovation activities, or other
  502  similar activities that demonstrate commitment of the property
  503  to an educational use.
  504         Section 12. The amendment made by this act to s. 196.198,
  505  Florida Statutes, relating to certain property owned by a house
  506  of public worship, is remedial and clarifying in nature and
  507  applies to actions pending as of July 1, 2021.
  508         Section 13. Paragraph (a) of subsection (1) of section
  509  197.222, Florida Statutes, is amended to read:
  510         197.222 Prepayment of estimated tax by installment method.—
  511         (1) Taxes collected pursuant to this chapter may be prepaid
  512  in installments as provided in this section. A taxpayer may
  513  elect to prepay by installments for each tax notice for taxes
  514  estimated to be more than $100. A taxpayer who elects to prepay
  515  shall make payments based upon an estimated tax equal to the
  516  actual taxes levied upon the subject property in the prior year.
  517  In order to prepay by installments, the taxpayer must complete
  518  and file an application for each tax notice with the tax
  519  collector on or before April 30 of the year in which the
  520  taxpayer elects to prepay the taxes. After submission of an
  521  initial application, a taxpayer is not required to submit
  522  additional annual applications as long as he or she continues to
  523  elect to prepay taxes in installments. However, if in any year
  524  the taxpayer does not so elect, reapplication is required for a
  525  subsequent election. Installment payments shall be made
  526  according to the following schedule:
  527         (a) The first payment of one-quarter of the total amount of
  528  estimated taxes due must be made by June 30 of the year in which
  529  the taxes are assessed. A 6 percent discount applied against the
  530  amount of the installment shall be granted for such payment. The
  531  tax collector shall may accept a late payment of the first
  532  installment through July 31, and the late payment must be
  533  accompanied by a penalty of 5 percent of the amount of the
  534  installment due.
  535         Section 14. Subsection (5) of section 201.08, Florida
  536  Statutes, is amended to read:
  537         201.08 Tax on promissory or nonnegotiable notes, written
  538  obligations to pay money, or assignments of wages or other
  539  compensation; exception.—
  540         (5) For purposes of this section, a renewal shall only
  541  include modifications of an original document which change the
  542  terms of the indebtedness evidenced by the original document by
  543  adding one or more obligors, increasing the principal balance,
  544  or changing the interest rate, maturity date, or payment terms.
  545  Modifications to documents which do not modify the terms of the
  546  indebtedness evidenced such as those given or recorded to
  547  correct error; modify covenants, conditions, or terms unrelated
  548  to the debt; sever a lien into separate liens; provide for
  549  additional, substitute, or further security for the
  550  indebtedness; consolidate indebtedness or collateral; add,
  551  change, or delete guarantors; or which substitute a new
  552  mortgagee or payee are not renewals and are not subject to tax
  553  pursuant to this section. A modification of an original document
  554  which changes only the interest rate and is made as the result
  555  of the discontinuation of an index to which the original
  556  interest rate is referenced is not a renewal and is not subject
  557  to the tax pursuant to this section. If the taxable amount of a
  558  mortgage is limited by language contained in the mortgage or by
  559  the application of rules limiting the tax base when there is
  560  collateral in more than one state, then a modification which
  561  changes such limitation or tax base shall be taxable only to the
  562  extent of any increase in the limitation or tax base
  563  attributable to such modification. This subsection shall not be
  564  interpreted to exempt from taxation an original mortgage that
  565  would otherwise be subject to tax pursuant to paragraph (1)(b).
  566         Section 15. Effective upon this act becoming a law,
  567  paragraph (b) of subsection (2) of section 210.20, Florida
  568  Statutes, is amended to read:
  569         210.20 Employees and assistants; distribution of funds.—
  570         (2) As collections are received by the division from such
  571  cigarette taxes, it shall pay the same into a trust fund in the
  572  State Treasury designated “Cigarette Tax Collection Trust Fund”
  573  which shall be paid and distributed as follows:
  574         (b) Beginning July 1, 2004, and continuing through June 30,
  575  2013, the division shall from month to month certify to the
  576  Chief Financial Officer the amount derived from the cigarette
  577  tax imposed by s. 210.02, less the service charges provided for
  578  in s. 215.20 and less 0.9 percent of the amount derived from the
  579  cigarette tax imposed by s. 210.02, which shall be deposited
  580  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  581  an amount equal to 1.47 percent of the net collections, and that
  582  amount shall be paid to the Board of Directors of the H. Lee
  583  Moffitt Cancer Center and Research Institute, established under
  584  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  585  Beginning July 1, 2014, and continuing through June 30, 2021
  586  2053, the division shall from month to month certify to the
  587  Chief Financial Officer the amount derived from the cigarette
  588  tax imposed by s. 210.02, less the service charges provided for
  589  in s. 215.20 and less 0.9 percent of the amount derived from the
  590  cigarette tax imposed by s. 210.02, which shall be deposited
  591  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  592  an amount equal to 4.04 percent of the net collections, and that
  593  amount shall be paid to the Board of Directors of the H. Lee
  594  Moffitt Cancer Center and Research Institute, established under
  595  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  596  Beginning July 1, 2021, and continuing through June 30, 2024,
  597  the division shall from month to month certify to the Chief
  598  Financial Officer the amount derived from the cigarette tax
  599  imposed by s. 210.02, less the service charges provided for in
  600  s. 215.20 and less 0.9 percent of the amount derived from the
  601  cigarette tax imposed by s. 210.02, which shall be deposited
  602  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  603  an amount equal to 7 percent of the net collections, and that
  604  amount shall be paid to the Board of Directors of the H. Lee
  605  Moffitt Cancer Center and Research Institute, established under
  606  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  607  Beginning July 1, 2024, and continuing through June 30, 2054,
  608  the division shall from month to month certify to the Chief
  609  Financial Officer the amount derived from the cigarette tax
  610  imposed by s. 210.02, less the service charges provided for in
  611  s. 215.20 and less 0.9 percent of the amount derived from the
  612  cigarette tax imposed by s. 210.02, which shall be deposited
  613  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  614  an amount equal to 10 percent of the net collections, and that
  615  amount shall be paid to the Board of Directors of the H. Lee
  616  Moffitt Cancer Center and Research Institute, established under
  617  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  618  These funds are appropriated monthly out of the Cigarette Tax
  619  Collection Trust Fund, to be used for lawful purposes, including
  620  constructing, furnishing, equipping, financing, operating, and
  621  maintaining cancer research and clinical and related facilities;
  622  furnishing, equipping, operating, and maintaining other
  623  properties owned or leased by the H. Lee Moffitt Cancer Center
  624  and Research Institute; and paying costs incurred in connection
  625  with purchasing, financing, operating, and maintaining such
  626  equipment, facilities, and properties. In fiscal years 2004-2005
  627  and thereafter, the appropriation to the H. Lee Moffitt Cancer
  628  Center and Research Institute authorized by this paragraph shall
  629  not be less than the amount that would have been paid to the H.
  630  Lee Moffitt Cancer Center and Research Institute in fiscal year
  631  2001-2002, had this paragraph been in effect.
  632         Section 16. Section 211.0253, Florida Statutes, is created
  633  to read:
  634         211.0253 Credit for contributions to eligible charitable
  635  organizations.—Beginning January 1, 2022, there is allowed a
  636  credit of 100 percent of an eligible contribution made to an
  637  eligible charitable organization under s. 402.62 against any tax
  638  due under s. 211.02 or s. 211.025. However, the combined credit
  639  allowed under this section and s. 211.0251 may not exceed 50
  640  percent of the tax due on the return on which the credit is
  641  taken. If the combined credit allowed under this section and s.
  642  211.0251 exceeds 50 percent of the tax due on the return, the
  643  credit must first be taken under s. 211.0251. Any remaining
  644  liability must be taken under this section, but may not exceed
  645  50 percent of the tax due. For purposes of the distributions of
  646  tax revenue under s. 211.06, the department shall disregard any
  647  tax credits allowed under this section to ensure that any
  648  reduction in tax revenue received which is attributable to the
  649  tax credits results only in a reduction in distributions to the
  650  General Revenue Fund. Section 402.62 applies to the credit
  651  authorized by this section.
  652         Section 17. Effective upon this act becoming a law,
  653  paragraph (e) of subsection (3) of section 211.3106, Florida
  654  Statutes, is amended to read:
  655         211.3106 Levy of tax on severance of heavy minerals; rate,
  656  basis, and distribution of tax.—
  657         (3)
  658         (e) If In the event the producer price index for titanium
  659  dioxide is discontinued or can no longer be calculated, then a
  660  comparable index must shall be selected by the department and
  661  adopted by rule. If there is no comparable index, the tax rate
  662  for the immediately preceding year must be used.
  663         Section 18. Effective January 1, 2022, paragraph (m) is
  664  added to subsection (2) of section 212.06, Florida Statutes, and
  665  subsection (5) of that section, as amended by section 8 of
  666  chapter 2021-2, Laws of Florida, is amended, to read:
  667         212.06 Sales, storage, use tax; collectible from dealers;
  668  “dealer” defined; dealers to collect from purchasers;
  669  legislative intent as to scope of tax.—
  670         (2)
  671         (m) The term “dealer” also means a forwarding agent as
  672  defined in subparagraph (5)(b)1. who has applied for and
  673  received a Florida Certificate of Forwarding Agent Address from
  674  the department.
  675         (5)(a)1. Except as provided in subparagraph 2., it is not
  676  the intention of this chapter to levy a tax upon tangible
  677  personal property imported, produced, or manufactured in this
  678  state for export, provided that tangible personal property may
  679  not be considered as being imported, produced, or manufactured
  680  for export unless the importer, producer, or manufacturer
  681  delivers the same to a forwarding agent licensed exporter for
  682  exporting or to a common carrier for shipment outside this the
  683  state or mails the same by United States mail to a destination
  684  outside this the state; or, in the case of aircraft being
  685  exported under their own power to a destination outside the
  686  continental limits of the United States, by submission to the
  687  department of a duly signed and validated United States customs
  688  declaration, showing the departure of the aircraft from the
  689  continental United States; and further with respect to aircraft,
  690  the canceled United States registry of said aircraft; or in the
  691  case of parts and equipment installed on aircraft of foreign
  692  registry, by submission to the department of documentation as ,
  693  the extent of which shall be provided by rule, showing the
  694  departure of the aircraft from the continental United States;
  695  nor is it the intention of this chapter to levy a tax on any
  696  sale that which the state is prohibited from taxing under the
  697  Constitution or laws of the United States. Every retail sale
  698  made to a person physically present at the time of sale is shall
  699  be presumed to have been delivered in this state.
  700         2.a. Notwithstanding subparagraph 1., a tax is levied on
  701  each sale of tangible personal property to be transported to a
  702  cooperating state as defined in sub-subparagraph c., at the rate
  703  specified in sub-subparagraph d. However, a Florida dealer is
  704  will be relieved from the requirements of collecting taxes
  705  pursuant to this subparagraph if the Florida dealer obtains from
  706  the purchaser an affidavit providing setting forth the
  707  purchaser’s name, address, state taxpayer identification number,
  708  and a statement that the purchaser is aware of his or her
  709  state’s use tax laws, is a registered dealer in Florida or
  710  another state, or is purchasing the tangible personal property
  711  for resale or is otherwise not required to pay the tax on the
  712  transaction. The department may, by rule, provide a form to be
  713  used for the purposes of this sub-subparagraph set forth herein.
  714         b. For purposes of this subparagraph, the term “a
  715  cooperating state” means a state is one determined by the
  716  executive director of the department to cooperate satisfactorily
  717  with this state in collecting taxes on remote sales. To be
  718  determined a cooperating state, a No state must meet shall be so
  719  determined unless it meets all the following minimum
  720  requirements:
  721         (I) It levies and collects taxes on remote sales of
  722  property transported from that state to persons in this state,
  723  as described in s. 212.0596, upon request of the department.
  724         (II) The tax so collected is shall be at the rate specified
  725  in s. 212.05, not including any local option or tourist or
  726  convention development taxes collected pursuant to s. 125.0104
  727  or this chapter.
  728         (III) Such state agrees to remit to the department all
  729  taxes so collected no later than 30 days from the last day of
  730  the calendar quarter following their collection.
  731         (IV) Such state authorizes the department to audit dealers
  732  within its jurisdiction who make remote sales that are the
  733  subject of s. 212.0596, or makes arrangements deemed adequate by
  734  the department for auditing them with its own personnel.
  735         (V) Such state agrees to provide to the department records
  736  obtained by it from retailers or dealers in such state showing
  737  delivery of tangible personal property into this state upon
  738  which no sales or use tax has been paid in a manner similar to
  739  that provided in sub-subparagraph g.
  740         c. For purposes of this subparagraph, the term “sales of
  741  tangible personal property to be transported to a cooperating
  742  state” means remote sales to a person who is in the cooperating
  743  state at the time the order is executed, from a dealer who
  744  receives that order in this state.
  745         d. The tax levied by sub-subparagraph a. shall be at the
  746  rate at which such a sale would have been taxed pursuant to the
  747  cooperating state’s tax laws if consummated in the cooperating
  748  state by a dealer and a purchaser, both of whom were physically
  749  present in that state at the time of the sale.
  750         e. The tax levied by sub-subparagraph a., when collected,
  751  shall be held in the State Treasury in trust for the benefit of
  752  the cooperating state and shall be paid to it at a time agreed
  753  upon between the department, acting for this state, and the
  754  cooperating state or the department or agency designated by it
  755  to act for it; however, such payment shall in no event be made
  756  later than 30 days from the last day of the calendar quarter
  757  after the tax was collected. Funds held in trust for the benefit
  758  of a cooperating state are shall not be subject to the service
  759  charges imposed by s. 215.20.
  760         f. The department is authorized to perform such acts and to
  761  provide such cooperation to a cooperating state with reference
  762  to the tax levied by sub-subparagraph a. as is required of the
  763  cooperating state by sub-subparagraph b.
  764         g. In furtherance of this act, dealers selling tangible
  765  personal property for delivery in another state shall make
  766  available to the department, upon request of the department,
  767  records of all tangible personal property so sold. Such records
  768  must shall include a description of the property, the name and
  769  address of the purchaser, the name and address of the person to
  770  whom the property was sent, the purchase price of the property,
  771  information regarding whether sales tax was paid in this state
  772  on the purchase price, and such other information as the
  773  department may by rule prescribe.
  774         (b)1. As used in this subsection, the term:
  775         a. “Certificate” means a Florida Certificate of Forwarding
  776  Agent Address.
  777         b. “Facilitating” means preparation for or arranging for
  778  export.
  779         c. “Forwarding agent” means a person or business whose
  780  principal business activity is facilitating for compensation the
  781  export of property owned by other persons.
  782         d. “NAICS” means those classifications contained in the
  783  North American Industry Classification System as published in
  784  2007 by the Office of Management and Budget, Executive Office of
  785  the President.
  786         e. “Principal business activity” means the activity from
  787  which the person or business derives the highest percentage of
  788  its total receipts.
  789         2. A forwarding agent engaged in international export may
  790  apply to the department for a certificate.
  791         3. Each application must include:
  792         a. The designation of an address for the forwarding agent.
  793         b. A certification that:
  794         (I) The tangible personal property delivered to the
  795  designated address for export originates with a United States
  796  vendor;
  797         (II) The tangible personal property delivered to the
  798  designated address for export is irrevocably committed to export
  799  out of the United States through a continuous and unbroken
  800  exportation process; and
  801         (III) The designated address is used exclusively by the
  802  forwarding agent for such export.
  803         c. A copy of the forwarding agent’s last filed federal
  804  income tax return showing the entity’s principal business
  805  activity classified under NAICS code 488510, except as provided
  806  under subparagraph 4. or subparagraph 5.
  807         d. A statement of the total revenues of the forwarding
  808  agent.
  809         e. A statement of the amount of revenues associated with
  810  international export of the forwarding agent.
  811         f. A description of all business activity that occurs at
  812  the designated address.
  813         g. The name and contact information of a designated contact
  814  person of the forwarding agent.
  815         h. The forwarding agent’s website address.
  816         i. Any additional information the department requires by
  817  rule to demonstrate eligibility for the certificate and a
  818  signature attesting to the validity of the information provided.
  819         4. An applicant that has not filed a federal return for the
  820  preceding tax year under NAICS code 488510 shall provide all of
  821  the following:
  822         a. A statement of estimated total revenues.
  823         b. A statement of estimated revenues associated with
  824  international export.
  825         c. The NAICS code under which the forwarding agent intends
  826  to file a federal return.
  827         5. If an applicant does not file a federal return
  828  identifying a NAICS code, the applicant shall provide
  829  documentation to support that its principal business activity is
  830  that of a forwarding agent and that the applicant is otherwise
  831  eligible for the certificate.
  832         6. A forwarding agent that applies for and receives a
  833  certificate shall register as a dealer with the department.
  834         7. A forwarding agent shall remit the tax imposed under
  835  this chapter on any tangible personal property shipped to the
  836  designated forwarding agent address if no tax was collected and
  837  the tangible personal property remained in this state or if
  838  delivery to the purchaser or purchaser’s representative occurs
  839  in this state. This subparagraph does not prohibit the
  840  forwarding agent from collecting such tax from the consumer of
  841  the tangible personal property.
  842         8. A forwarding agent shall maintain the following records:
  843         a. Copies of sales invoices or receipts between the vendor
  844  and the consumer when provided by the vendor to the forwarding
  845  agent. If sales invoices or receipts are not provided to the
  846  forwarding agent, the forwarding agent must maintain export
  847  documentation evidencing the value of the purchase consistent
  848  with the federal Export Administration Regulations, 15 C.F.R.
  849  parts 730-774.
  850         b. Copies of federal returns evidencing the forwarding
  851  agent’s NAICS principal business activity code.
  852         c. Copies of invoices or other documentation evidencing
  853  shipment to the forwarding agent.
  854         d. Invoices between the forwarding agent and the consumer
  855  or other documentation evidencing the ship-to destination
  856  outside the United States.
  857         e. Invoices for foreign postal or transportation services.
  858         f. Bills of lading.
  859         g. Any other export documentation.
  860  
  861  Such records must be kept in an electronic format and made
  862  available for the department’s review pursuant to subparagraph
  863  9. and ss. 212.13 and 213.35.
  864         9. Each certificate expires 5 years after the date of
  865  issuance, except as specified in this subparagraph.
  866         a. At least 30 days before expiration, a new application
  867  must be submitted to renew the certificate and the application
  868  must contain the information required in subparagraph 3. Upon
  869  application for renewal, the certificate is subject to the
  870  review and reissuance procedures prescribed by this chapter and
  871  department rule.
  872         b. Each forwarding agent shall update its application
  873  information annually or within 30 days after any material
  874  change.
  875         c. The department shall verify that the forwarding agent is
  876  actively engaged in facilitating the international export of
  877  tangible personal property.
  878         d. The department may suspend or revoke the certificate of
  879  any forwarding agent that fails to respond within 30 days to a
  880  written request for information regarding its business
  881  transactions.
  882         10. The department shall provide a list on the department’s
  883  website of forwarding agents that have applied for and received
  884  a Florida Certificate of Forwarding Agent Address from the
  885  department. The list must include a forwarding agent’s entity
  886  name, address, and expiration date as provided on the Florida
  887  Certificate of Forwarding Agent Address.
  888         11. A dealer may accept a copy of the forwarding agent’s
  889  certificate or rely on the list of forwarding agents’ names and
  890  addresses on the department’s website in lieu of collecting the
  891  tax imposed under this chapter when the property is required by
  892  terms of the sale to be shipped to the designated address on the
  893  certificate. A dealer who accepts a valid copy of a certificate
  894  or relies on the list of forwarding agents’ names and addresses
  895  on the department’s website in good faith and ships purchased
  896  tangible personal property to the address on the certificate is
  897  not liable for any tax due on sales made during the effective
  898  dates indicated on the certificate.
  899         12. The department may revoke a forwarding agent’s
  900  certificate for noncompliance with this paragraph. Any person
  901  found to fraudulently use the address on the certificate for the
  902  purpose of evading tax is subject to the penalties provided in
  903  s. 212.085.
  904         13. The department may adopt rules to administer this
  905  paragraph, including, but not limited to, rules relating to
  906  procedures, application and eligibility requirements, and forms.
  907         (c)1. Notwithstanding the provisions of paragraph (a), it
  908  is not the intention of this chapter to levy a tax on the sale
  909  of tangible personal property to a nonresident dealer who does
  910  not hold a Florida sales tax registration, provided such
  911  nonresident dealer furnishes the seller a statement declaring
  912  that the tangible personal property will be transported outside
  913  this state by the nonresident dealer for resale and for no other
  914  purpose. The statement must shall include, but not be limited
  915  to, the nonresident dealer’s name, address, applicable passport
  916  or visa number, arrival-departure card number, and evidence of
  917  authority to do business in the nonresident dealer’s home state
  918  or country, such as his or her business name and address,
  919  occupational license number, if applicable, or any other
  920  suitable requirement. The statement must shall be signed by the
  921  nonresident dealer and must shall include the following
  922  sentence: “Under penalties of perjury, I declare that I have
  923  read the foregoing, and the facts alleged are true to the best
  924  of my knowledge and belief.”
  925         2. The burden of proof of subparagraph 1. rests with the
  926  seller, who must retain the proper documentation to support the
  927  exempt sale. The exempt transaction is subject to verification
  928  by the department.
  929         (d)(c) Notwithstanding the provisions of paragraph (a), it
  930  is not the intention of this chapter to levy a tax on the sale
  931  by a printer to a nonresident print purchaser of material
  932  printed by that printer for that nonresident print purchaser
  933  when the print purchaser does not furnish the printer a resale
  934  certificate containing a sales tax registration number but does
  935  furnish to the printer a statement declaring that such material
  936  will be resold by the nonresident print purchaser.
  937         Section 19. Subsections (4) and (8) of section 212.07,
  938  Florida Statutes, are amended, and paragraph (c) of subsection
  939  (1) and subsection (2) of that section are republished, to read:
  940         212.07 Sales, storage, use tax; tax added to purchase
  941  price; dealer not to absorb; liability of purchasers who cannot
  942  prove payment of the tax; penalties; general exemptions.—
  943         (1)
  944         (c) Unless the purchaser of tangible personal property that
  945  is incorporated into tangible personal property manufactured,
  946  produced, compounded, processed, or fabricated for one’s own use
  947  and subject to the tax imposed under s. 212.06(1)(b) or is
  948  purchased for export under s. 212.06(5)(a)1. extends a
  949  certificate in compliance with the rules of the department, the
  950  dealer shall himself or herself be liable for and pay the tax.
  951         (2) A dealer shall, as far as practicable, add the amount
  952  of the tax imposed under this chapter to the sale price, and the
  953  amount of the tax shall be separately stated as Florida tax on
  954  any charge ticket, sales slip, invoice, or other tangible
  955  evidence of sale. Such tax shall constitute a part of such
  956  price, charge, or proof of sale which shall be a debt from the
  957  purchaser or consumer to the dealer, until paid, and shall be
  958  recoverable at law in the same manner as other debts. Where it
  959  is impracticable, due to the nature of the business practices
  960  within an industry, to separately state Florida tax on any
  961  charge ticket, sales slip, invoice, or other tangible evidence
  962  of sale, the department may establish an effective tax rate for
  963  such industry. The department may also amend this effective tax
  964  rate as the industry’s pricing or practices change. Except as
  965  otherwise specifically provided, any dealer who neglects, fails,
  966  or refuses to collect the tax herein provided upon any, every,
  967  and all retail sales made by the dealer or the dealer’s agents
  968  or employees of tangible personal property or services which are
  969  subject to the tax imposed by this chapter shall be liable for
  970  and pay the tax himself or herself.
  971         (4)(a) Except as provided in paragraph (b), a dealer
  972  engaged in any business taxable under this chapter may not
  973  advertise or hold out to the public, in any manner, directly or
  974  indirectly, that he or she will pay absorb all or any part of
  975  the tax, or that he or she will relieve the purchaser of the
  976  payment of all or any part of the tax, or that the tax will not
  977  be added to the selling price of the property or services sold
  978  or released or, when added, that it or any part thereof will be
  979  refunded either directly or indirectly by any method whatsoever.
  980         (b) Notwithstanding any provision of this chapter to the
  981  contrary, a dealer may advertise or hold out to the public that
  982  he or she will pay all or any part of the tax on behalf of the
  983  purchaser, subject to both of the following conditions:
  984         1. The dealer must expressly state on any charge ticket,
  985  sales slip, invoice, or other tangible evidence of sale given to
  986  the purchaser that the dealer will pay to the state the tax
  987  imposed by this chapter. The dealer may not indicate or imply
  988  that the transaction is exempt or excluded from the tax imposed
  989  by this chapter.
  990         2. A charge ticket, sales slip, invoice, or other tangible
  991  evidence of the sale given to the purchaser must separately
  992  state the sale price and the amount of the tax in accordance
  993  with subsection (2).
  994         (c) A person who violates this subsection commits provision
  995  with respect to advertising or refund is guilty of a misdemeanor
  996  of the second degree, punishable as provided in s. 775.082 or s.
  997  775.083. A second or subsequent offense constitutes a
  998  misdemeanor of the first degree, punishable as provided in s.
  999  775.082 or s. 775.083.
 1000         (8) Any person who has purchased at retail, used, consumed,
 1001  distributed, or stored for use or consumption in this state
 1002  tangible personal property, admissions, communication or other
 1003  services taxable under this chapter, or leased tangible personal
 1004  property, or who has leased, occupied, or used or was entitled
 1005  to use any real property, space or spaces in parking lots or
 1006  garages for motor vehicles, docking or storage space or spaces
 1007  for boats in boat docks or marinas, and cannot prove that the
 1008  tax levied by this chapter has been paid to his or her vendor,
 1009  lessor, or other person or was paid on behalf of the purchaser
 1010  by a dealer under subsection (4) is directly liable to the state
 1011  for any tax, interest, or penalty due on any such taxable
 1012  transactions.
 1013         Section 20. Paragraph (s) of subsection (5) of section
 1014  212.08, Florida Statutes, is amended to read:
 1015         212.08 Sales, rental, use, consumption, distribution, and
 1016  storage tax; specified exemptions.—The sale at retail, the
 1017  rental, the use, the consumption, the distribution, and the
 1018  storage to be used or consumed in this state of the following
 1019  are hereby specifically exempt from the tax imposed by this
 1020  chapter.
 1021         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1022         (s) Data center property.—
 1023         1. As used in this paragraph, the term:
 1024         a. “Critical IT load” means that portion of electric power
 1025  capacity, expressed in terms of megawatts, which is reserved
 1026  solely for owners or tenants of a data center to operate their
 1027  computer server equipment. The term does not include any
 1028  ancillary load for cooling, lighting, common areas, or other
 1029  equipment.
 1030         b. “Cumulative capital investment” means the combined total
 1031  of all expenses incurred by the owners or tenants of a data
 1032  center after July 1, 2017, in connection with acquiring,
 1033  constructing, installing, equipping, or expanding the data
 1034  center. However, the term does not include any expenses incurred
 1035  in the acquisition of improved real property operating as a data
 1036  center at the time of acquisition or within 6 months before the
 1037  acquisition.
 1038         c. “Data center” means a facility that:
 1039         (I) Consists of one or more contiguous parcels in this
 1040  state, along with the buildings, substations and other
 1041  infrastructure, fixtures, and personal property located on the
 1042  parcels;
 1043         (II) Is used exclusively to house and operate equipment
 1044  that receives, stores, aggregates, manages, processes,
 1045  transforms, retrieves, researches, or transmits data; or that is
 1046  necessary for the proper operation of equipment that receives,
 1047  stores, aggregates, manages, processes, transforms, retrieves,
 1048  researches, or transmits data;
 1049         (III) Has a critical IT load of 15 megawatts or higher, and
 1050  a critical IT load of 1 megawatt or higher dedicated to each
 1051  individual owner or tenant within the data center; and
 1052         (IV) Is constructed on or after July 1, 2017.
 1053         d. “Data center property” means property used exclusively
 1054  at a data center to construct, outfit, operate, support, power,
 1055  cool, dehumidify, secure, or protect a data center and any
 1056  contiguous dedicated substations. The term includes, but is not
 1057  limited to, construction materials, component parts, machinery,
 1058  equipment, computers, servers, installations, redundancies, and
 1059  operating or enabling software, including any replacements,
 1060  updates and new versions, and upgrades to or for such property,
 1061  regardless of whether the property is a fixture or is otherwise
 1062  affixed to or incorporated into real property. The term also
 1063  includes electricity used exclusively at a data center.
 1064         2. Data center property is exempt from the tax imposed by
 1065  this chapter, except for the tax imposed by s. 212.031. To be
 1066  eligible for the exemption provided by this paragraph, the data
 1067  center’s owners and tenants must make a cumulative capital
 1068  investment of $150 million or more for the data center and the
 1069  data center must have a critical IT load of 15 megawatts or
 1070  higher and a critical IT load of 1 megawatt or higher dedicated
 1071  to each individual owner or tenant within the data center. Each
 1072  of these requirements must be satisfied no later than 5 years
 1073  after the commencement of construction of the data center.
 1074         3.a. To receive the exemption provided by this paragraph,
 1075  the person seeking the exemption must apply to the department
 1076  for a temporary tax exemption certificate. The application must
 1077  state that a qualifying data center designation is being sought
 1078  and provide information that the requirements of subparagraph 2.
 1079  will be met. Upon a tentative determination by the department
 1080  that the data center will meet the requirements of subparagraph
 1081  2., the department must issue the certificate.
 1082         b.(I) The certificateholder shall maintain all necessary
 1083  books and records to support the exemption provided by this
 1084  paragraph. Upon satisfaction of all requirements of subparagraph
 1085  2., the certificateholder must deliver the temporary tax
 1086  certificate to the department together with documentation
 1087  sufficient to show the satisfaction of the requirements. Such
 1088  documentation must include written declarations, pursuant to s.
 1089  92.525, from:
 1090         (A) A professional engineer, licensed pursuant to chapter
 1091  471, certifying that the critical IT load requirement set forth
 1092  in subparagraph 2. has been satisfied at the data center; and
 1093         (B) A Florida certified public accountant, as defined in s.
 1094  473.302, certifying that the cumulative capital investment
 1095  requirement set forth in subparagraph 2. has been satisfied for
 1096  the data center.
 1097  
 1098  The professional engineer and the Florida certified public
 1099  accountant may not be professionally related with the data
 1100  center’s owners, tenants, or contractors, except that they may
 1101  be retained by a data center owner to certify that the
 1102  requirements of subparagraph 2. have been met.
 1103         (II) If the department determines that the subparagraph 2.
 1104  requirements have been satisfied, the department must issue a
 1105  permanent tax exemption certificate.
 1106         (III) Notwithstanding s. 212.084(4), the permanent tax
 1107  exemption certificate remains valid and effective for as long as
 1108  the data center described in the exemption application continues
 1109  to operate as a data center as defined in subparagraph 1., with
 1110  review by the department every 5 years to ensure compliance. As
 1111  part of the review, the certificateholder shall, within 3 months
 1112  before the end of any 5-year period, submit a written
 1113  declaration, pursuant to s. 92.525, certifying that the critical
 1114  IT load of 15 megawatts or higher and the critical IT load of 1
 1115  megawatt or higher dedicated to each individual owner or tenant
 1116  within the data center required by subparagraph 2. continues to
 1117  be met. All owners, tenants, contractors, and others purchasing
 1118  exempt data center property shall maintain all necessary books
 1119  and records to support the exemption as to those purchases.
 1120         (IV) Notwithstanding s. 213.053, the department may share
 1121  information concerning a temporary or permanent data center
 1122  exemption certificate among all owners, tenants, contractors,
 1123  and others purchasing exempt data center property pursuant to
 1124  such certificate.
 1125         c. If, in an audit conducted by the department, it is
 1126  determined that the certificateholder or any owners, tenants,
 1127  contractors, or others purchasing, renting, or leasing data
 1128  center property do not meet the criteria of this paragraph, the
 1129  amount of taxes exempted at the time of purchase, rental, or
 1130  lease is immediately due and payable to the department from the
 1131  purchaser, renter, or lessee of those particular items, together
 1132  with the appropriate interest and penalty computed from the date
 1133  of purchase in the manner prescribed by this chapter.
 1134  Notwithstanding s. 95.091(3)(a), any tax due as provided in this
 1135  sub-subparagraph may be assessed by the department within 6
 1136  years after the date the data center property was purchased.
 1137         d. Purchasers, lessees, and renters of data center property
 1138  who qualify for the exemption provided by this paragraph shall
 1139  obtain from the data center a copy of the tax exemption
 1140  certificate issued pursuant to sub-subparagraph a. or sub
 1141  subparagraph b. Before or at the time of purchase of the item or
 1142  items eligible for exemption, the purchaser, lessee, or renter
 1143  shall provide to the seller a copy of the tax exemption
 1144  certificate and a signed certificate of entitlement. Purchasers,
 1145  lessees, and renters with self-accrual authority shall maintain
 1146  all documentation necessary to prove the exempt status of
 1147  purchases.
 1148         e. For any purchase, lease, or rental of property that is
 1149  exempt pursuant to this paragraph, the possession of a copy of a
 1150  tax exemption certificate issued pursuant to sub-subparagraph a.
 1151  or sub-subparagraph b. and a signed certificate of entitlement
 1152  relieves the seller of the responsibility of collecting the tax
 1153  on the sale, lease, or rental of such property, and the
 1154  department must look solely to the purchaser, renter, or lessee
 1155  for recovery of the tax if it determines that the purchase,
 1156  rental, or lease was not entitled to the exemption.
 1157         4. After June 30, 2027 2022, the department may not issue a
 1158  temporary tax exemption certificate pursuant to this paragraph.
 1159         Section 21. Effective January 1, 2022, paragraph (u) is
 1160  added to subsection (5) of section 212.08, Florida Statutes, to
 1161  read:
 1162         212.08 Sales, rental, use, consumption, distribution, and
 1163  storage tax; specified exemptions.—The sale at retail, the
 1164  rental, the use, the consumption, the distribution, and the
 1165  storage to be used or consumed in this state of the following
 1166  are hereby specifically exempt from the tax imposed by this
 1167  chapter.
 1168         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1169         (u) Items that assist in independent living.—
 1170         1. The following items, when purchased for noncommercial
 1171  home or personal use, are exempt from the tax imposed by this
 1172  chapter:
 1173         a. A bed transfer handle selling for $60 or less.
 1174         b. A bed rail selling for $110 or less.
 1175         c. A grab bar selling for $100 or less.
 1176         d. A shower seat selling for $100 or less.
 1177         2. This exemption does not apply to a purchase made by a
 1178  business, including, but not limited to, a medical institution
 1179  or an assisted living facility.
 1180         Section 22. Subsection (2) of section 212.13, Florida
 1181  Statutes, is amended to read:
 1182         212.13 Records required to be kept; power to inspect; audit
 1183  procedure.—
 1184         (2) Each dealer, as defined in this chapter, shall secure,
 1185  maintain, and keep as long as required by s. 213.35 a complete
 1186  record of tangible personal property or services received, used,
 1187  sold at retail, distributed or stored, leased or rented by said
 1188  dealer, together with invoices, bills of lading, gross receipts
 1189  from such sales, and other pertinent records and papers as may
 1190  be required by the department for the reasonable administration
 1191  of this chapter.; All such records must be made available to the
 1192  department at reasonable times and places and by reasonable
 1193  means, including in an electronic format when so kept by the
 1194  dealer which are located or maintained in this state shall be
 1195  open for inspection by the department at all reasonable hours at
 1196  such dealer’s store, sales office, general office, warehouse, or
 1197  place of business located in this state. Any dealer who
 1198  maintains such books and records at a point outside this state
 1199  must make such books and records available for inspection by the
 1200  department where the general records are kept. Any dealer
 1201  subject to the provisions of this chapter who violates this
 1202  subsection commits these provisions is guilty of a misdemeanor
 1203  of the first degree, punishable as provided in s. 775.082 or s.
 1204  775.083. If, however, any subsequent offense involves
 1205  intentional destruction of such records with an intent to evade
 1206  payment of or deprive the state of any tax revenues, such
 1207  subsequent offense is shall be a felony of the third degree,
 1208  punishable as provided in s. 775.082 or s. 775.083.
 1209         Section 23. Subsection (2) of section 212.15, Florida
 1210  Statutes, is amended to read:
 1211         212.15 Taxes declared state funds; penalties for failure to
 1212  remit taxes; due and delinquent dates; judicial review.—
 1213         (2) Any person who, with intent to unlawfully deprive or
 1214  defraud the state of its moneys or the use or benefit thereof,
 1215  fails to remit taxes collected or paid on behalf of a purchaser
 1216  under this chapter commits theft of state funds, punishable as
 1217  follows:
 1218         (a) If the total amount of stolen revenue is less than
 1219  $1,000, the offense is a misdemeanor of the second degree,
 1220  punishable as provided in s. 775.082 or s. 775.083. Upon a
 1221  second conviction, the offender commits a misdemeanor of the
 1222  first degree, punishable as provided in s. 775.082 or s.
 1223  775.083. Upon a third or subsequent conviction, the offender
 1224  commits a felony of the third degree, punishable as provided in
 1225  s. 775.082, s. 775.083, or s. 775.084.
 1226         (b) If the total amount of stolen revenue is $1,000 or
 1227  more, but less than $20,000, the offense is a felony of the
 1228  third degree, punishable as provided in s. 775.082, s. 775.083,
 1229  or s. 775.084.
 1230         (c) If the total amount of stolen revenue is $20,000 or
 1231  more, but less than $100,000, the offense is a felony of the
 1232  second degree, punishable as provided in s. 775.082, s. 775.083,
 1233  or s. 775.084.
 1234         (d) If the total amount of stolen revenue is $100,000 or
 1235  more, the offense is a felony of the first degree, punishable as
 1236  provided in s. 775.082, s. 775.083, or s. 775.084.
 1237  
 1238  The amount of stolen revenue may be aggregated in determining
 1239  the grade of the offense.
 1240         Section 24. Section 212.1834, Florida Statutes, is created
 1241  to read:
 1242         212.1834 Credit for contributions to eligible charitable
 1243  organizations.—Beginning January 1, 2022, there is allowed a
 1244  credit of 100 percent of an eligible contribution made to an
 1245  eligible charitable organization under s. 402.62 against any tax
 1246  imposed by the state and due under this chapter from a direct
 1247  pay permitholder as a result of the direct pay permit held
 1248  pursuant to s. 212.183. For purposes of the dealer’s credit
 1249  granted for keeping prescribed records, filing timely tax
 1250  returns, and properly accounting and remitting taxes under s.
 1251  212.12, the amount of tax due used to calculate the credit shall
 1252  include any eligible contribution made to an eligible charitable
 1253  organization from a direct pay permitholder. For purposes of the
 1254  distributions of tax revenue under s. 212.20, the department
 1255  shall disregard any tax credits allowed under this section to
 1256  ensure that any reduction in tax revenue received which is
 1257  attributable to the tax credits results only in a reduction in
 1258  distributions to the General Revenue Fund. Section 402.62
 1259  applies to the credit authorized by this section. A dealer who
 1260  claims a tax credit under this section must file his or her tax
 1261  returns and pay his or her taxes by electronic means under s.
 1262  213.755.
 1263         Section 25. Paragraph (d) of subsection (6) of section
 1264  212.20, Florida Statutes, as amended by section 13 of chapter
 1265  2021-2, Laws of Florida, is amended to read:
 1266         212.20 Funds collected, disposition; additional powers of
 1267  department; operational expense; refund of taxes adjudicated
 1268  unconstitutionally collected.—
 1269         (6) Distribution of all proceeds under this chapter and ss.
 1270  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1271         (d) The proceeds of all other taxes and fees imposed
 1272  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1273  and (2)(b) shall be distributed as follows:
 1274         1. In any fiscal year, the greater of $500 million, minus
 1275  an amount equal to 4.6 percent of the proceeds of the taxes
 1276  collected pursuant to chapter 201, or 5.2 percent of all other
 1277  taxes and fees imposed pursuant to this chapter or remitted
 1278  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1279  monthly installments into the General Revenue Fund.
 1280         2. After the distribution under subparagraph 1., 8.9744
 1281  percent of the amount remitted by a sales tax dealer located
 1282  within a participating county pursuant to s. 218.61 shall be
 1283  transferred into the Local Government Half-cent Sales Tax
 1284  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1285  transferred shall be reduced by 0.1 percent, and the department
 1286  shall distribute this amount to the Public Employees Relations
 1287  Commission Trust Fund less $5,000 each month, which shall be
 1288  added to the amount calculated in subparagraph 3. and
 1289  distributed accordingly.
 1290         3. After the distribution under subparagraphs 1. and 2.,
 1291  0.0966 percent shall be transferred to the Local Government
 1292  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1293  to s. 218.65.
 1294         4. After the distributions under subparagraphs 1., 2., and
 1295  3., 2.0810 percent of the available proceeds shall be
 1296  transferred monthly to the Revenue Sharing Trust Fund for
 1297  Counties pursuant to s. 218.215.
 1298         5. After the distributions under subparagraphs 1., 2., and
 1299  3., 1.3653 percent of the available proceeds shall be
 1300  transferred monthly to the Revenue Sharing Trust Fund for
 1301  Municipalities pursuant to s. 218.215. If the total revenue to
 1302  be distributed pursuant to this subparagraph is at least as
 1303  great as the amount due from the Revenue Sharing Trust Fund for
 1304  Municipalities and the former Municipal Financial Assistance
 1305  Trust Fund in state fiscal year 1999-2000, no municipality shall
 1306  receive less than the amount due from the Revenue Sharing Trust
 1307  Fund for Municipalities and the former Municipal Financial
 1308  Assistance Trust Fund in state fiscal year 1999-2000. If the
 1309  total proceeds to be distributed are less than the amount
 1310  received in combination from the Revenue Sharing Trust Fund for
 1311  Municipalities and the former Municipal Financial Assistance
 1312  Trust Fund in state fiscal year 1999-2000, each municipality
 1313  shall receive an amount proportionate to the amount it was due
 1314  in state fiscal year 1999-2000.
 1315         6. Of the remaining proceeds:
 1316         a. In each fiscal year, the sum of $29,915,500 shall be
 1317  divided into as many equal parts as there are counties in the
 1318  state, and one part shall be distributed to each county. The
 1319  distribution among the several counties must begin each fiscal
 1320  year on or before January 5th and continue monthly for a total
 1321  of 4 months. If a local or special law required that any moneys
 1322  accruing to a county in fiscal year 1999-2000 under the then
 1323  existing provisions of s. 550.135 be paid directly to the
 1324  district school board, special district, or a municipal
 1325  government, such payment must continue until the local or
 1326  special law is amended or repealed. The state covenants with
 1327  holders of bonds or other instruments of indebtedness issued by
 1328  local governments, special districts, or district school boards
 1329  before July 1, 2000, that it is not the intent of this
 1330  subparagraph to adversely affect the rights of those holders or
 1331  relieve local governments, special districts, or district school
 1332  boards of the duty to meet their obligations as a result of
 1333  previous pledges or assignments or trusts entered into which
 1334  obligated funds received from the distribution to county
 1335  governments under then-existing s. 550.135. This distribution
 1336  specifically is in lieu of funds distributed under s. 550.135
 1337  before July 1, 2000.
 1338         b. The department shall distribute $166,667 monthly to each
 1339  applicant certified as a facility for a new or retained
 1340  professional sports franchise pursuant to s. 288.1162. Up to
 1341  $41,667 shall be distributed monthly by the department to each
 1342  certified applicant as defined in s. 288.11621 for a facility
 1343  for a spring training franchise. However, not more than $416,670
 1344  may be distributed monthly in the aggregate to all certified
 1345  applicants for facilities for spring training franchises.
 1346  Distributions begin 60 days after such certification and
 1347  continue for not more than 30 years, except as otherwise
 1348  provided in s. 288.11621. A certified applicant identified in
 1349  this sub-subparagraph may not receive more in distributions than
 1350  expended by the applicant for the public purposes provided in s.
 1351  288.1162(5) or s. 288.11621(3).
 1352         c. Beginning 30 days after notice by the Department of
 1353  Economic Opportunity to the Department of Revenue that an
 1354  applicant has been certified as the professional golf hall of
 1355  fame pursuant to s. 288.1168 and is open to the public, $166,667
 1356  shall be distributed monthly, for up to 300 months, to the
 1357  applicant.
 1358         d. Beginning 30 days after notice by the Department of
 1359  Economic Opportunity to the Department of Revenue that the
 1360  applicant has been certified as the International Game Fish
 1361  Association World Center facility pursuant to s. 288.1169, and
 1362  the facility is open to the public, $83,333 shall be distributed
 1363  monthly, for up to 168 months, to the applicant. This
 1364  distribution is subject to reduction pursuant to s. 288.1169.
 1365         e. The department shall distribute up to $83,333 monthly to
 1366  each certified applicant as defined in s. 288.11631 for a
 1367  facility used by a single spring training franchise, or up to
 1368  $166,667 monthly to each certified applicant as defined in s.
 1369  288.11631 for a facility used by more than one spring training
 1370  franchise. Monthly distributions begin 60 days after such
 1371  certification or July 1, 2016, whichever is later, and continue
 1372  for not more than 20 years to each certified applicant as
 1373  defined in s. 288.11631 for a facility used by a single spring
 1374  training franchise or not more than 25 years to each certified
 1375  applicant as defined in s. 288.11631 for a facility used by more
 1376  than one spring training franchise. A certified applicant
 1377  identified in this sub-subparagraph may not receive more in
 1378  distributions than expended by the applicant for the public
 1379  purposes provided in s. 288.11631(3).
 1380         f. Beginning 45 days after notice by the Department of
 1381  Economic Opportunity to the Department of Revenue that an
 1382  applicant has been approved by the Legislature and certified by
 1383  the Department of Economic Opportunity under s. 288.11625 or
 1384  upon a date specified by the Department of Economic Opportunity
 1385  as provided under s. 288.11625(6)(d), the department shall
 1386  distribute each month an amount equal to one-twelfth of the
 1387  annual distribution amount certified by the Department of
 1388  Economic Opportunity for the applicant. The department may not
 1389  distribute more than $13 million annually under this sub
 1390  subparagraph.
 1391         g. The department shall distribute $15,333 monthly to the
 1392  State Transportation Trust Fund.
 1393         g.(I)h.(I) On or before July 25, 2021, August 25, 2021, and
 1394  September 25, 2021, the department shall distribute $324,533,334
 1395  in each of those months to the Unemployment Compensation Trust
 1396  Fund, less an adjustment for refunds issued from the General
 1397  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 1398  distribution. The adjustments made by the department to the
 1399  total distributions shall be equal to the total refunds made
 1400  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 1401  subtracted from any single distribution exceeds the
 1402  distribution, the department may not make that distribution and
 1403  must subtract the remaining balance from the next distribution.
 1404         (II) Beginning July 2022, and on or before the 25th day of
 1405  each month, the department shall distribute $90 million monthly
 1406  to the Unemployment Compensation Trust Fund.
 1407         (III) If the ending balance of the Unemployment
 1408  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 1409  of any month, as determined from United States Department of the
 1410  Treasury data, the Office of Economic and Demographic Research
 1411  shall certify to the department that the ending balance of the
 1412  trust fund exceeds such amount.
 1413         (IV) This sub-subparagraph is repealed, and the department
 1414  shall end monthly distributions under sub-sub-subparagraph (II),
 1415  on the date the department receives certification under sub-sub
 1416  subparagraph (III).
 1417         7. All other proceeds must remain in the General Revenue
 1418  Fund.
 1419         Section 26. Section 212.205, Florida Statutes, is amended
 1420  to read:
 1421         212.205 Sales tax distribution reporting.—By March 15 of
 1422  each year, each person who received a distribution pursuant to
 1423  s. 212.20(6)(d)6.b.-e. s. 212.20(6)(d)6.b.-f. in the preceding
 1424  calendar year shall report to the Office of Economic and
 1425  Demographic Research the following information:
 1426         (1) An itemized accounting of all expenditures of the funds
 1427  distributed in the preceding calendar year, including amounts
 1428  spent on debt service.
 1429         (2) A statement indicating what portion of the distributed
 1430  funds have been pledged for debt service.
 1431         (3) The original principal amount and current debt service
 1432  schedule of any bonds or other borrowing for which the
 1433  distributed funds have been pledged for debt service.
 1434         Section 27. Effective January 1, 2022, subsection (5) of
 1435  section 213.053, Florida Statutes, is amended to read:
 1436         213.053 Confidentiality and information sharing.—
 1437         (5) This section does not prevent the department from doing
 1438  any of the following:
 1439         (a) Publishing statistics so classified as to prevent the
 1440  identification of particular accounts, reports, declarations, or
 1441  returns; or
 1442         (b) Publishing a list of forwarding agents who have
 1443  received a Florida Certificate of Forwarding Agent Address. The
 1444  list must include each forwarding agent’s entity name, address,
 1445  and certificate expiration date on the department’s website
 1446  pursuant to s. 212.06(5)(b)10.; or
 1447         (c)(b) Using telephones, e-mail, facsimile machines, or
 1448  other electronic means to do any of the following:
 1449         1. Distribute information relating to changes in law, tax
 1450  rates, interest rates, or other information that is not specific
 1451  to a particular taxpayer;
 1452         2. Remind taxpayers of due dates;
 1453         3. Respond to a taxpayer to an electronic mail address that
 1454  does not support encryption if the use of that address is
 1455  authorized by the taxpayer; or
 1456         4. Notify taxpayers to contact the department.
 1457         Section 28. Subsection (2) and paragraph (c) of subsection
 1458  (3) of section 218.64, Florida Statutes, are amended to read:
 1459         218.64 Local government half-cent sales tax; uses;
 1460  limitations.—
 1461         (2) Municipalities shall expend their portions of the local
 1462  government half-cent sales tax only for municipality-wide
 1463  programs, for reimbursing the state as required pursuant to s.
 1464  288.11625, or for municipality-wide property tax or municipal
 1465  utility tax relief. All utility tax rate reductions afforded by
 1466  participation in the local government half-cent sales tax shall
 1467  be applied uniformly across all types of taxed utility services.
 1468         (3) Subject to ordinances enacted by the majority of the
 1469  members of the county governing authority and by the majority of
 1470  the members of the governing authorities of municipalities
 1471  representing at least 50 percent of the municipal population of
 1472  such county, counties may use up to $3 million annually of the
 1473  local government half-cent sales tax allocated to that county
 1474  for any of the following purposes:
 1475         (c) Reimbursing the state as required under s. 288.11625.
 1476         Section 29. Subsection (8) of section 220.02, Florida
 1477  Statutes, is amended to read:
 1478         220.02 Legislative intent.—
 1479         (8) It is the intent of the Legislature that credits
 1480  against either the corporate income tax or the franchise tax be
 1481  applied in the following order: those enumerated in s. 631.828,
 1482  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1483  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1484  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1485  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1486  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1487  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1488  those enumerated in s. 220.1877, those enumerated in s. 220.193,
 1489  those enumerated in s. 288.9916, those enumerated in s.
 1490  220.1899, those enumerated in s. 220.194, and those enumerated
 1491  in s. 220.196, and those enumerated in s. 220.198.
 1492         Section 30. Paragraph (a) of subsection (1) of section
 1493  220.13, Florida Statutes, is amended to read:
 1494         220.13 “Adjusted federal income” defined.—
 1495         (1) The term “adjusted federal income” means an amount
 1496  equal to the taxpayer’s taxable income as defined in subsection
 1497  (2), or such taxable income of more than one taxpayer as
 1498  provided in s. 220.131, for the taxable year, adjusted as
 1499  follows:
 1500         (a) Additions.—There shall be added to such taxable income:
 1501         1.a. The amount of any tax upon or measured by income,
 1502  excluding taxes based on gross receipts or revenues, paid or
 1503  accrued as a liability to the District of Columbia or any state
 1504  of the United States which is deductible from gross income in
 1505  the computation of taxable income for the taxable year.
 1506         b. Notwithstanding sub-subparagraph a., if a credit taken
 1507  under s. 220.1875 or s. 220.1877 is added to taxable income in a
 1508  previous taxable year under subparagraph 11. and is taken as a
 1509  deduction for federal tax purposes in the current taxable year,
 1510  the amount of the deduction allowed shall not be added to
 1511  taxable income in the current year. The exception in this sub
 1512  subparagraph is intended to ensure that the credit under s.
 1513  220.1875 or s. 220.1877 is added in the applicable taxable year
 1514  and does not result in a duplicate addition in a subsequent
 1515  year.
 1516         2. The amount of interest which is excluded from taxable
 1517  income under s. 103(a) of the Internal Revenue Code or any other
 1518  federal law, less the associated expenses disallowed in the
 1519  computation of taxable income under s. 265 of the Internal
 1520  Revenue Code or any other law, excluding 60 percent of any
 1521  amounts included in alternative minimum taxable income, as
 1522  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1523  taxpayer pays tax under s. 220.11(3).
 1524         3. In the case of a regulated investment company or real
 1525  estate investment trust, an amount equal to the excess of the
 1526  net long-term capital gain for the taxable year over the amount
 1527  of the capital gain dividends attributable to the taxable year.
 1528         4. That portion of the wages or salaries paid or incurred
 1529  for the taxable year which is equal to the amount of the credit
 1530  allowable for the taxable year under s. 220.181. This
 1531  subparagraph shall expire on the date specified in s. 290.016
 1532  for the expiration of the Florida Enterprise Zone Act.
 1533         5. That portion of the ad valorem school taxes paid or
 1534  incurred for the taxable year which is equal to the amount of
 1535  the credit allowable for the taxable year under s. 220.182. This
 1536  subparagraph shall expire on the date specified in s. 290.016
 1537  for the expiration of the Florida Enterprise Zone Act.
 1538         6. The amount taken as a credit under s. 220.195 which is
 1539  deductible from gross income in the computation of taxable
 1540  income for the taxable year.
 1541         7. That portion of assessments to fund a guaranty
 1542  association incurred for the taxable year which is equal to the
 1543  amount of the credit allowable for the taxable year.
 1544         8. In the case of a nonprofit corporation which holds a
 1545  pari-mutuel permit and which is exempt from federal income tax
 1546  as a farmers’ cooperative, an amount equal to the excess of the
 1547  gross income attributable to the pari-mutuel operations over the
 1548  attributable expenses for the taxable year.
 1549         9. The amount taken as a credit for the taxable year under
 1550  s. 220.1895.
 1551         10. Up to nine percent of the eligible basis of any
 1552  designated project which is equal to the credit allowable for
 1553  the taxable year under s. 220.185.
 1554         11. The amount taken as a credit for the taxable year under
 1555  s. 220.1875 or s. 220.1877. The addition in this subparagraph is
 1556  intended to ensure that the same amount is not allowed for the
 1557  tax purposes of this state as both a deduction from income and a
 1558  credit against the tax. This addition is not intended to result
 1559  in adding the same expense back to income more than once.
 1560         12. The amount taken as a credit for the taxable year under
 1561  s. 220.193.
 1562         13. Any portion of a qualified investment, as defined in s.
 1563  288.9913, which is claimed as a deduction by the taxpayer and
 1564  taken as a credit against income tax pursuant to s. 288.9916.
 1565         14. The costs to acquire a tax credit pursuant to s.
 1566  288.1254(5) that are deducted from or otherwise reduce federal
 1567  taxable income for the taxable year.
 1568         15. The amount taken as a credit for the taxable year
 1569  pursuant to s. 220.194.
 1570         16. The amount taken as a credit for the taxable year under
 1571  s. 220.196. The addition in this subparagraph is intended to
 1572  ensure that the same amount is not allowed for the tax purposes
 1573  of this state as both a deduction from income and a credit
 1574  against the tax. The addition is not intended to result in
 1575  adding the same expense back to income more than once.
 1576         17. The amount taken as a credit for the taxable year
 1577  pursuant to s. 220.198.
 1578         Section 31. Paragraph (f) of subsection (2) of section
 1579  220.1845, Florida Statutes, is amended to read:
 1580         220.1845 Contaminated site rehabilitation tax credit.—
 1581         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 1582         (f) The total amount of the tax credits which may be
 1583  granted under this section is $27.5 $18.5 million in the 2021
 1584  2022 2018-2019 fiscal year and $10 million each fiscal year
 1585  thereafter.
 1586         Section 32. Subsection (2) of section 220.186, Florida
 1587  Statutes, is amended to read:
 1588         220.186 Credit for Florida alternative minimum tax.—
 1589         (2) The credit pursuant to this section shall be the amount
 1590  of the excess, if any, of the tax paid based upon taxable income
 1591  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1592  which would have been due based upon taxable income without
 1593  application of s. 220.13(2)(k), before application of this
 1594  credit without application of any credit under s. 220.1875 or s.
 1595  220.1877.
 1596         Section 33. Section 220.1877, Florida Statutes, is created
 1597  to read:
 1598         220.1877 Credit for contributions to eligible charitable
 1599  organizations.—
 1600         (1) For taxable years beginning on or after January 1,
 1601  2022, there is allowed a credit of 100 percent of an eligible
 1602  contribution made to an eligible charitable organization under
 1603  s. 402.62 against any tax due for a taxable year under this
 1604  chapter after the application of any other allowable credits by
 1605  the taxpayer. An eligible contribution must be made to an
 1606  eligible charitable organization on or before the date the
 1607  taxpayer is required to file a return pursuant to s. 220.222.
 1608  The credit granted by this section shall be reduced by the
 1609  difference between the amount of federal corporate income tax,
 1610  taking into account the credit granted by this section, and the
 1611  amount of federal corporate income tax without application of
 1612  the credit granted by this section.
 1613         (2) A taxpayer who files a Florida consolidated return as a
 1614  member of an affiliated group pursuant to s. 220.131(1) may be
 1615  allowed the credit on a consolidated return basis; however, the
 1616  total credit taken by the affiliated group is subject to the
 1617  limitation established under subsection (1).
 1618         (3) Section 402.62 applies to the credit authorized by this
 1619  section.
 1620         (4) If a taxpayer applies and is approved for a credit
 1621  under s. 402.62 after timely requesting an extension to file
 1622  under s. 220.222(2):
 1623         (a) The credit does not reduce the amount of tax due for
 1624  purposes of the department’s determination as to whether the
 1625  taxpayer was in compliance with the requirement to pay tentative
 1626  taxes under ss. 220.222 and 220.32.
 1627         (b) The taxpayer’s noncompliance with the requirement to
 1628  pay tentative taxes shall result in the revocation and
 1629  rescindment of any such credit.
 1630         (c) The taxpayer shall be assessed for any taxes,
 1631  penalties, or interest due from the taxpayer’s noncompliance
 1632  with the requirement to pay tentative taxes.
 1633         Section 34. Section 220.198, Florida Statutes, is created
 1634  to read:
 1635         220.198 Internship tax credit program.—
 1636         (1) This section may be cited as the “Florida Internship
 1637  Tax Credit Program.”
 1638         (2) As used in this section, the term:
 1639         (a) “Full time” means at least 30 hours per week.
 1640         (b) “Qualified business” means a business that is in
 1641  existence and has been continuously operating for at least 3
 1642  years.
 1643         (c) “Student intern” means a person who has completed at
 1644  least 60 credit hours at a state university or a Florida College
 1645  System institution, regardless of whether the student intern
 1646  receives course credit for the internship; a person who is
 1647  enrolled in a career center operated by a school district under
 1648  s. 1001.44 or a charter technical career center; or any graduate
 1649  student enrolled at a state university.
 1650         (3) For taxable years beginning on or after January 1,
 1651  2022, a qualified business is eligible for a credit against the
 1652  tax imposed by this chapter in the amount of $2,000 per student
 1653  intern if all of the following apply:
 1654         (a) The qualified business employed at least one student
 1655  intern in an internship in which the student intern worked full
 1656  time in this state for at least 9 consecutive weeks, and the
 1657  qualified business provides the department documentation
 1658  evidencing each internship claimed.
 1659         (b) The qualified business provides the department
 1660  documentation for the current taxable year showing that at least
 1661  20 percent of the business’ full-time employees were previously
 1662  employed by that business as student interns.
 1663         (c) At the start of an internship, each student intern
 1664  provides the qualified business with verification by the student
 1665  intern’s state university, Florida College System institution,
 1666  career center operated by a school district under s. 1001.44, or
 1667  charter technical career center that the student intern is
 1668  enrolled and maintains a minimum grade point average of 2.0 on a
 1669  4.0 scale, if applicable. The qualified business may accept a
 1670  letter from the applicable educational institution stating that
 1671  the student intern is enrolled as evidence that the student
 1672  meets these requirements.
 1673         (4) Notwithstanding paragraph (3)(b), a qualified business
 1674  that, on average for the 3 immediately preceding years, employed
 1675  10 or fewer full-time employees may receive the tax credit if it
 1676  provides documentation that it previously hired at least one
 1677  student intern and, for the current taxable year, that it
 1678  employs on a full-time basis at least one employee who was
 1679  previously employed by that qualified business as a student
 1680  intern.
 1681         (5)(a) A qualified business may not claim a tax credit of
 1682  more than $10,000 in any one taxable year.
 1683         (b) The combined total amount of tax credits which may be
 1684  granted to qualified businesses under this section is $2.5
 1685  million in each of state fiscal years 2021-2022 and 2022-2023.
 1686  The department must approve the tax credit prior to the taxpayer
 1687  taking the credit on a return. The department must approve
 1688  credits on a first-come, first-served basis.
 1689         (6) The department may adopt rules governing the manner and
 1690  form of applications for the tax credit and establishing
 1691  qualification requirements for the tax credit.
 1692         (7) A qualified business may carry forward any unused
 1693  portion of a tax credit under this section for up to 2 taxable
 1694  years.
 1695         Section 35. Paragraph (e) of subsection (2) of section
 1696  288.0001, Florida Statutes, is amended to read:
 1697         288.0001 Economic Development Programs Evaluation.—The
 1698  Office of Economic and Demographic Research and the Office of
 1699  Program Policy Analysis and Government Accountability (OPPAGA)
 1700  shall develop and present to the Governor, the President of the
 1701  Senate, the Speaker of the House of Representatives, and the
 1702  chairs of the legislative appropriations committees the Economic
 1703  Development Programs Evaluation.
 1704         (2) The Office of Economic and Demographic Research and
 1705  OPPAGA shall provide a detailed analysis of economic development
 1706  programs as provided in the following schedule:
 1707         (e) Beginning January 1, 2018, and every 3 years
 1708  thereafter, an analysis of the Sports Development Program
 1709  established under s. 288.11625.
 1710         Section 36. Section 288.11625, Florida Statutes, is
 1711  repealed.
 1712         Section 37. Subsection (4) of section 376.30781, Florida
 1713  Statutes, is amended to read:
 1714         376.30781 Tax credits for rehabilitation of drycleaning
 1715  solvent-contaminated sites and brownfield sites in designated
 1716  brownfield areas; application process; rulemaking authority;
 1717  revocation authority.—
 1718         (4) The Department of Environmental Protection is
 1719  responsible for allocating the tax credits provided for in s.
 1720  220.1845, which may not exceed a total of $27.5 $18.5 million in
 1721  tax credits in fiscal year 2021-2022 2018-2019 and $10 million
 1722  in tax credits each fiscal year thereafter.
 1723         Section 38. Section 402.62, Florida Statutes, is created to
 1724  read:
 1725         402.62 Strong Families Tax Credit.—
 1726         (1) DEFINITIONS.—As used in this section, the term:
 1727         (a) “Annual tax credit amount” means, for any state fiscal
 1728  year, the sum of the amount of tax credits approved under
 1729  paragraph (5)(b), including tax credits to be taken under s.
 1730  211.0253, s. 212.1834, s. 220.1877, s. 561.1213, or s.
 1731  624.51057, which are approved for taxpayers whose taxable years
 1732  begin on or after January 1 of the calendar year preceding the
 1733  start of the applicable state fiscal year.
 1734         (b) “Division” means the Division of Alcoholic Beverages
 1735  and Tobacco of the Department of Business and Professional
 1736  Regulation.
 1737         (c) “Eligible charitable organization” means an
 1738  organization designated by the Department of Children and
 1739  Families to be eligible to receive funding under this section.
 1740         (d) “Eligible contribution” means a monetary contribution
 1741  from a taxpayer, subject to the restrictions provided in this
 1742  section, to an eligible charitable organization. The taxpayer
 1743  making the contribution may not designate a specific child
 1744  assisted by the eligible charitable organization as the
 1745  beneficiary of the contribution.
 1746         (e) “Tax credit cap amount” means the maximum annual tax
 1747  credit amount that the Department of Revenue may approve for a
 1748  state fiscal year.
 1749         (2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY.—
 1750         (a) The Department of Children and Families shall designate
 1751  as an eligible charitable organization an organization that
 1752  meets all of the following requirements:
 1753         1. Is exempt from federal income taxation under s.
 1754  501(c)(3) of the Internal Revenue Code.
 1755         2. Is a Florida entity formed under chapter 605, chapter
 1756  607, or chapter 617 and whose principal office is located in
 1757  this state.
 1758         3. Provides services to:
 1759         a. Prevent child abuse, neglect, abandonment, or
 1760  exploitation;
 1761         b. Assist fathers in learning and improving parenting
 1762  skills or to engage absent fathers in being more engaged in
 1763  their children’s lives;
 1764         c. Provide books to the homes of children eligible for a
 1765  federal free or reduced-price meals program or those testing
 1766  below grade level in kindergarten through grade 5;
 1767         d. Assist families with children who have a chronic illness
 1768  or a physical, intellectual, developmental, or emotional
 1769  disability; or
 1770         e. Provide workforce development services to families of
 1771  children eligible for a federal free or reduced-price meals
 1772  program.
 1773         4. Provides to the Department of Children and Families
 1774  accurate information, including, at a minimum, a description of
 1775  the services provided by the organization which are eligible for
 1776  funding under this section; the total number of individuals
 1777  served through those services during the last calendar year and
 1778  the number served during the last calendar year using funding
 1779  under this section; basic financial information regarding the
 1780  organization and services eligible for funding under this
 1781  section; outcomes for such services; and contact information for
 1782  the organization.
 1783         5. Annually submits a statement, signed under penalty of
 1784  perjury by a current officer of the organization, that the
 1785  organization meets all criteria to qualify as an eligible
 1786  charitable organization, has fulfilled responsibilities under
 1787  this section for the previous fiscal year if the organization
 1788  received any funding through this credit during the previous
 1789  year, and intends to fulfill its responsibilities during the
 1790  upcoming year.
 1791         6. Provides any documentation requested by the Department
 1792  of Children and Families to verify eligibility as an eligible
 1793  charitable organization or compliance with this section.
 1794         (b) The Department of Children and Families may not
 1795  designate as an eligible charitable organization an organization
 1796  that:
 1797         1. Provides abortions or pays for or provides coverage for
 1798  abortions; or
 1799         2. Has received more than 50 percent of its total annual
 1800  revenue from the Department of Children and Families, either
 1801  directly or via a contractor of the department, in the prior
 1802  fiscal year.
 1803         (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
 1804  An eligible charitable organization that receives a contribution
 1805  under this section must do all of the following:
 1806         (a) Apply for admittance into the Department of Law
 1807  Enforcement’s Volunteer and Employee Criminal History System
 1808  and, if accepted, conduct background screening on all volunteers
 1809  and staff working directly with children in any program funded
 1810  under this section pursuant to s. 943.0542. Background screening
 1811  shall use level 2 screening standards pursuant to s. 435.04 and
 1812  additionally include, but need not be limited to, a check of the
 1813  Dru Sjodin National Sex Offender Public Website.
 1814         (b) Expend 100 percent of any contributions received under
 1815  this section for direct services to state residents for the
 1816  purposes specified in subparagraph (2)(a)3.
 1817         (c) Annually submit to the Department of Children and
 1818  Families:
 1819         1. An audit of the eligible charitable organization
 1820  conducted by an independent certified public accountant in
 1821  accordance with auditing standards generally accepted in the
 1822  United States, government auditing standards, and rules adopted
 1823  by the Auditor General. The audit report must include a report
 1824  on financial statements presented in accordance with generally
 1825  accepted accounting principles. The audit report must be
 1826  provided to the Department of Children and Families within 180
 1827  days after completion of the eligible charitable organization’s
 1828  fiscal year; and
 1829         2. A copy of the eligible charitable organization’s most
 1830  recent federal Internal Revenue Service Return of Organization
 1831  Exempt from Income Tax form (Form 990).
 1832         (d) Notify the Department of Children and Families within 5
 1833  business days after the eligible charitable organization ceases
 1834  to meet eligibility requirements or fails to fulfill its
 1835  responsibilities under this section.
 1836         (e) Upon receipt of a contribution, provide the taxpayer
 1837  that made the contribution with a certificate of contribution. A
 1838  certificate of contribution must include the taxpayer’s name
 1839  and, if available, its federal employer identification number,
 1840  the amount contributed, the date of contribution, and the name
 1841  of the eligible charitable organization.
 1842         (4) RESPONSIBILITIES OF THE DEPARTMENT.—The Department of
 1843  Children and Families shall do all of the following:
 1844         (a) Annually redesignate eligible charitable organizations
 1845  that have complied with all requirements of this section.
 1846         (b) Remove the designation of organizations that fail to
 1847  meet all requirements of this section. An organization that has
 1848  had its designation removed by the department may reapply for
 1849  designation as an eligible charitable organization, and the
 1850  department shall redesignate such organization, if it meets the
 1851  requirements of this section and demonstrates through its
 1852  application that all factors leading to its removal as an
 1853  eligible charitable organization have been sufficiently
 1854  addressed.
 1855         (c) Publish information about the tax credit program and
 1856  eligible charitable organizations on a Department of Children
 1857  and Families website. The website must, at a minimum, provide
 1858  all of the following:
 1859         1. The requirements and process for becoming designated or
 1860  redesignated as an eligible charitable organization.
 1861         2. A list of the eligible charitable organizations that are
 1862  currently designated by the department and the information
 1863  provided under subparagraph (2)(a)4. regarding each eligible
 1864  charitable organization.
 1865         3. The process for a taxpayer to select an eligible
 1866  charitable organization as the recipient of funding through a
 1867  tax credit.
 1868         (d) Compel the return of funds that are provided to an
 1869  eligible charitable organization that fails to comply with the
 1870  requirements of this section. Eligible charitable organizations
 1871  that are subject to return of funds are ineligible to receive
 1872  funding under this section for a period 10 years after final
 1873  agency action to compel the return of funding.
 1874         (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 1875  AND LIMITATIONS.—
 1876         (a) Beginning in fiscal year 2021-2022, the tax credit cap
 1877  amount is $5 million in each state fiscal year.
 1878         (b) Beginning October 1, 2021, a taxpayer may submit an
 1879  application to the Department of Revenue for a tax credit or
 1880  credits to be taken under one or more of s. 211.0253, s.
 1881  212.1834, s. 220.1877, s. 561.1213, or s. 624.51057.
 1882         1. The taxpayer shall specify in the application each tax
 1883  for which the taxpayer requests a credit and the applicable
 1884  taxable year for a credit under s. 220.1877 or s. 624.51057 or
 1885  the applicable state fiscal year for a credit under s. 211.0253,
 1886  s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a
 1887  taxpayer may apply for a credit to be used for a prior taxable
 1888  year before the date the taxpayer is required to file a return
 1889  for that year pursuant to s. 220.222. For purposes of s.
 1890  624.51057, a taxpayer may apply for a credit to be used for a
 1891  prior taxable year before the date the taxpayer is required to
 1892  file a return for that prior taxable year pursuant to ss.
 1893  624.509 and 624.5092. The application must specify the eligible
 1894  charitable organization to which the proposed contribution will
 1895  be made. The Department of Revenue shall approve tax credits on
 1896  a first-come, first-served basis and must obtain the division’s
 1897  approval before approving a tax credit under s. 561.1213.
 1898         2. Within 10 days after approving or denying an
 1899  application, the Department of Revenue shall provide a copy of
 1900  its approval or denial letter to the eligible charitable
 1901  organization specified by the taxpayer in the application.
 1902         (c) If a tax credit approved under paragraph (b) is not
 1903  fully used within the specified state fiscal year for credits
 1904  under s. 211.0253, s. 212.1834, or s. 561.1213 or against taxes
 1905  due for the specified taxable year for credits under s. 220.1877
 1906  or s. 624.51057 because of insufficient tax liability on the
 1907  part of the taxpayer, the unused amount must be carried forward
 1908  for a period not to exceed 10 years. For purposes of s.
 1909  220.1877, a credit carried forward may be used in a subsequent
 1910  year after applying the other credits and unused carryovers in
 1911  the order provided in s. 220.02(8).
 1912         (d) A taxpayer may not convey, transfer, or assign an
 1913  approved tax credit or a carryforward tax credit to another
 1914  entity unless all of the assets of the taxpayer are conveyed,
 1915  assigned, or transferred in the same transaction. However, a tax
 1916  credit under s. 211.0253, s. 212.1834, s. 220.1877, s. 561.1213,
 1917  or s. 624.51057 may be conveyed, transferred, or assigned
 1918  between members of an affiliated group of corporations if the
 1919  type of tax credit under s. 211.0253, s. 212.1834, s. 220.1877,
 1920  s. 561.1213, or s. 624.51057 remains the same. A taxpayer shall
 1921  notify the Department of Revenue of its intent to convey,
 1922  transfer, or assign a tax credit to another member within an
 1923  affiliated group of corporations. The amount conveyed,
 1924  transferred, or assigned is available to another member of the
 1925  affiliated group of corporations upon approval by the Department
 1926  of Revenue. The Department of Revenue shall obtain the
 1927  division’s approval before approving a conveyance, transfer, or
 1928  assignment of a tax credit under s. 561.1213.
 1929         (e) Within any state fiscal year, a taxpayer may rescind
 1930  all or part of a tax credit approved under paragraph (b). The
 1931  amount rescinded shall become available for that state fiscal
 1932  year to another eligible taxpayer as approved by the Department
 1933  of Revenue if the taxpayer receives notice from the Department
 1934  of Revenue that the rescindment has been accepted by the
 1935  Department of Revenue. The Department of Revenue must obtain the
 1936  division’s approval before accepting the rescindment of a tax
 1937  credit under s. 561.1213. Any amount rescinded under this
 1938  paragraph must become available to an eligible taxpayer on a
 1939  first-come, first-served basis based on tax credit applications
 1940  received after the date the rescindment is accepted by the
 1941  Department of Revenue.
 1942         (f) Within 10 days after approving or denying the
 1943  conveyance, transfer, or assignment of a tax credit under
 1944  paragraph (d), or the rescindment of a tax credit under
 1945  paragraph (e), the Department of Revenue shall provide a copy of
 1946  its approval or denial letter to the eligible charitable
 1947  organization specified by the taxpayer. The Department of
 1948  Revenue shall also include the eligible charitable organization
 1949  specified by the taxpayer on all letters or correspondence of
 1950  acknowledgment for tax credits under s. 212.1834.
 1951         (g) For purposes of calculating the underpayment of
 1952  estimated corporate income taxes under s. 220.34 and tax
 1953  installment payments for taxes on insurance premiums or
 1954  assessments under s. 624.5092, the final amount due is the
 1955  amount after credits earned under s. 220.1877 or s. 624.51057
 1956  for contributions to eligible charitable organizations are
 1957  deducted.
 1958         1. For purposes of determining if a penalty or interest
 1959  under s. 220.34(2)(d)1. will be imposed for underpayment of
 1960  estimated corporate income tax, a taxpayer may, after earning a
 1961  credit under s. 220.1877, reduce any estimated payment in that
 1962  taxable year by the amount of the credit.
 1963         2. For purposes of determining if a penalty under s.
 1964  624.5092 will be imposed, an insurer, after earning a credit
 1965  under s. 624.51057 for a taxable year, may reduce any
 1966  installment payment for such taxable year of 27 percent of the
 1967  amount of the net tax due as reported on the return for the
 1968  preceding year under s. 624.5092(2)(b) by the amount of the
 1969  credit.
 1970         (6) PRESERVATION OF CREDIT.—If any provision or portion of
 1971  this section, s. 211.0253, s. 212.1834, s. 220.1877, s.
 1972  561.1213, or s. 624.51057 or the application thereof to any
 1973  person or circumstance is held unconstitutional by any court or
 1974  is otherwise declared invalid, the unconstitutionality or
 1975  invalidity shall not affect any credit earned under s. 211.0253,
 1976  s. 212.1834, s. 220.1877, s. 561.1213, or s. 624.51057 by any
 1977  taxpayer with respect to any contribution paid to an eligible
 1978  charitable organization before the date of a determination of
 1979  unconstitutionality or invalidity. The credit shall be allowed
 1980  at such time and in such a manner as if a determination of
 1981  unconstitutionality or invalidity had not been made, provided
 1982  that nothing in this subsection by itself or in combination with
 1983  any other provision of law may result in the allowance of any
 1984  credit to any taxpayer in excess of one dollar of credit for
 1985  each dollar paid to an eligible charitable organization.
 1986         (7) ADMINISTRATION; RULES.—
 1987         (a) The Department of Revenue, the division, and the
 1988  Department of Children and Families may develop a cooperative
 1989  agreement to assist in the administration of this section, as
 1990  needed.
 1991         (b) The Department of Revenue may adopt rules necessary to
 1992  administer this section and ss. 211.0253, 212.1834, 220.1877,
 1993  561.1213, and 624.51057, including rules establishing
 1994  application forms, procedures governing the approval of tax
 1995  credits and carryforward tax credits under subsection (5), and
 1996  procedures to be followed by taxpayers when claiming approved
 1997  tax credits on their returns.
 1998         (c) The division may adopt rules necessary to administer
 1999  its responsibilities under this section and s. 561.1213.
 2000         (d) The Department of Children and Families may adopt rules
 2001  necessary to administer this section, including, but not limited
 2002  to, rules establishing application forms for organizations
 2003  seeking designation as eligible charitable organizations under
 2004  this act.
 2005         (e) Notwithstanding any provision of s. 213.053 to the
 2006  contrary, sharing information with the division related to this
 2007  tax credit is considered the conduct of the Department of
 2008  Revenue’s official duties as contemplated in s. 213.053(8)(c),
 2009  and the Department of Revenue and the division are specifically
 2010  authorized to share information as needed to administer this
 2011  program.
 2012         Section 39. Paragraph (h) of subsection (1) of section
 2013  443.191, Florida Statutes, as created by section 17 of chapter
 2014  2021-2, Laws of Florida, is amended to read:
 2015         443.191 Unemployment Compensation Trust Fund; establishment
 2016  and control.—
 2017         (1) There is established, as a separate trust fund apart
 2018  from all other public funds of this state, an Unemployment
 2019  Compensation Trust Fund, which shall be administered by the
 2020  Department of Economic Opportunity exclusively for the purposes
 2021  of this chapter. The fund must consist of:
 2022         (h) All money deposited in this account as a distribution
 2023  pursuant to s. 212.20(6)(d)6.g. s. 212.20(6)(d)6.h.
 2024  
 2025  Except as otherwise provided in s. 443.1313(4), all moneys in
 2026  the fund must be mingled and undivided.
 2027         Section 40. Section 561.1213, Florida Statutes, is created
 2028  to read:
 2029         561.1213 Credit for contributions to eligible charitable
 2030  organizations.—Beginning January 1, 2022, there is allowed a
 2031  credit of 100 percent of an eligible contribution made to an
 2032  eligible charitable organization under s. 402.62 against any tax
 2033  due under s. 563.05, s. 564.06, or s. 565.12, except excise
 2034  taxes imposed on wine produced by manufacturers in this state
 2035  from products grown in this state. However, a credit allowed
 2036  under this section may not exceed 90 percent of the tax due on
 2037  the return on which the credit is taken. For purposes of the
 2038  distributions of tax revenue under ss. 561.121 and 564.06(10),
 2039  the division shall disregard any tax credits allowed under this
 2040  section to ensure that any reduction in tax revenue received
 2041  which is attributable to the tax credits results only in a
 2042  reduction in distributions to the General Revenue Fund. The
 2043  provisions of s. 402.62 apply to the credit authorized by this
 2044  section.
 2045         Section 41. Subsection (7) of section 624.509, Florida
 2046  Statutes, is amended to read:
 2047         624.509 Premium tax; rate and computation.—
 2048         (7) Credits and deductions against the tax imposed by this
 2049  section shall be taken in the following order: deductions for
 2050  assessments made pursuant to s. 440.51; credits for taxes paid
 2051  under ss. 175.101 and 185.08; credits for income taxes paid
 2052  under chapter 220 and the credit allowed under subsection (5),
 2053  as these credits are limited by subsection (6); the credit
 2054  allowed under s. 624.51057; all other available credits and
 2055  deductions.
 2056         Section 42. Section 624.51057, Florida Statutes, is created
 2057  to read:
 2058         624.51057 Credit for contributions to eligible charitable
 2059  organizations.—
 2060         (1) For taxable years beginning on or after January 1,
 2061  2022, there is allowed a credit of 100 percent of an eligible
 2062  contribution made to an eligible charitable organization under
 2063  s. 402.62 against any tax due for a taxable year under s.
 2064  624.509(1) after deducting from such tax deductions for
 2065  assessments made pursuant to s. 440.51; credits for taxes paid
 2066  under ss. 175.101 and 185.08; credits for income taxes paid
 2067  under chapter 220; the credit allowed under s. 624.509(5), as
 2068  such credit is limited by s. 624.509(6). An eligible
 2069  contribution must be made to an eligible charitable organization
 2070  on or before the date the taxpayer is required to file a return
 2071  pursuant to ss. 624.509 and 624.5092. An insurer claiming a
 2072  credit against premium tax liability under this section is not
 2073  required to pay any additional retaliatory tax levied under s.
 2074  624.5091 as a result of claiming such credit. Section 624.5091
 2075  does not limit such credit in any manner.
 2076         (2) Section 402.62 applies to the credit authorized by this
 2077  section.
 2078         Section 43. Clothing, wallets, or bags; school supplies,
 2079  personal computers, and personal computer-related accessories;
 2080  sales tax holiday.—
 2081         (1) The tax levied under chapter 212, Florida Statutes, may
 2082  not be collected during the period from July 31, 2021, through
 2083  August 9, 2021, on the retail sale of:
 2084         (a) Clothing, wallets, or bags, including handbags,
 2085  backpacks, fanny packs, and diaper bags, but excluding
 2086  briefcases, suitcases, and other garment bags, having a sales
 2087  price of $60 or less per item. As used in this paragraph, the
 2088  term “clothing” means:
 2089         1. Any article of wearing apparel intended to be worn on or
 2090  about the human body, excluding watches, watchbands, jewelry,
 2091  umbrellas, and handkerchiefs; and
 2092         2. All footwear, excluding skis, swim fins, roller blades,
 2093  and skates.
 2094         (b) School supplies having a sales price of $15 or less per
 2095  item. As used in this paragraph, the term “school supplies”
 2096  means pens, pencils, erasers, crayons, notebooks, notebook
 2097  filler paper, legal pads, binders, lunch boxes, construction
 2098  paper, markers, folders, poster board, composition books, poster
 2099  paper, scissors, cellophane tape, glue or paste, rulers,
 2100  computer disks, staplers and staples used to secure paper
 2101  products, protractors, compasses, and calculators.
 2102         (2) The tax levied under chapter 212, Florida Statutes, may
 2103  not be collected during the period from July 31, 2021, through
 2104  August 9, 2021, on the first $1,000 of the sales price of
 2105  personal computers or personal computer-related accessories
 2106  purchased for noncommercial home or personal use. As used in
 2107  this subsection, the term:
 2108         (a) “Personal computers” includes electronic book readers,
 2109  laptops, desktops, handhelds, tablets, or tower computers. The
 2110  term does not include cellular telephones, video game consoles,
 2111  digital media receivers, or devices that are not primarily
 2112  designed to process data.
 2113         (b) “Personal computer-related accessories” includes
 2114  keyboards, mice, personal digital assistants, monitors, other
 2115  peripheral devices, modems, routers, and nonrecreational
 2116  software, regardless of whether the accessories are used in
 2117  association with a personal computer base unit. The term does
 2118  not include furniture or systems, devices, software, monitors
 2119  with a television tuner, or peripherals that are designed or
 2120  intended primarily for recreational use.
 2121         (3) The tax exemptions provided in this section do not
 2122  apply to sales within a theme park or entertainment complex as
 2123  defined in s. 509.013(9), Florida Statutes, within a public
 2124  lodging establishment as defined in s. 509.013(4), Florida
 2125  Statutes, or within an airport as defined in s. 330.27(2),
 2126  Florida Statutes.
 2127         (4) The tax exemptions provided in this section may apply
 2128  at the option of a dealer if less than 5 percent of the dealer’s
 2129  gross sales of tangible personal property in the prior calendar
 2130  year consisted of items that would be exempt under this section.
 2131  If a qualifying dealer chooses not to participate in the tax
 2132  holiday, by July 24, 2021, the dealer must notify the Department
 2133  of Revenue in writing of its election to collect sales tax
 2134  during the holiday and must post a copy of that notice in a
 2135  conspicuous location at its place of business.
 2136         (5) The Department of Revenue is authorized, and all
 2137  conditions are deemed met, to adopt emergency rules pursuant to
 2138  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2139  this section. Notwithstanding any other provision of law,
 2140  emergency rules adopted pursuant to this subsection are
 2141  effective for 6 months after adoption and may be renewed during
 2142  the pendency of procedures to adopt permanent rules addressing
 2143  the subject of the emergency rules.
 2144         (6) This section shall take effect upon this act becoming a
 2145  law.
 2146         Section 44. Disaster preparedness supplies; sales tax
 2147  holiday.—
 2148         (1) The tax levied under chapter 212, Florida Statutes, may
 2149  not be collected during the period from May 28, 2021, through
 2150  June 6, 2021, on the sale of:
 2151         (a) A portable self-powered light source selling for $40 or
 2152  less.
 2153         (b) A portable self-powered radio, two-way radio, or
 2154  weather-band radio selling for $50 or less.
 2155         (c) A tarpaulin or other flexible waterproof sheeting
 2156  selling for $100 or less.
 2157         (d) An item normally sold as, or generally advertised as, a
 2158  ground anchor system or tie-down kit selling for $100 or less.
 2159         (e) A gas or diesel fuel tank selling for $50 or less.
 2160         (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 2161  or 9-volt batteries, excluding automobile and boat batteries,
 2162  selling for $50 or less.
 2163         (g) A nonelectric food storage cooler selling for $60 or
 2164  less.
 2165         (h) A portable generator used to provide light or
 2166  communications or preserve food in the event of a power outage
 2167  selling for $1,000 or less.
 2168         (i) Reusable ice selling for $20 or less.
 2169         (j) A portable power bank selling for $60 or less.
 2170         (2) The tax exemptions provided in this section do not
 2171  apply to sales within a theme park or entertainment complex as
 2172  defined in s. 509.013(9), Florida Statutes, within a public
 2173  lodging establishment as defined in s. 509.013(4), Florida
 2174  Statutes, or within an airport as defined in s. 330.27(2),
 2175  Florida Statutes.
 2176         (3) The Department of Revenue is authorized, and all
 2177  conditions are deemed met, to adopt emergency rules pursuant to
 2178  s. 120.54(4), Florida Statutes, for the purpose of implementing
 2179  this section. Notwithstanding any other provision of law,
 2180  emergency rules adopted pursuant to this subsection are
 2181  effective for 6 months after adoption and may be renewed during
 2182  the pendency of procedures to adopt permanent rules addressing
 2183  the subject of the emergency rules.
 2184         (4) This section shall take effect upon this act becoming a
 2185  law.
 2186         Section 45. Admissions to music events, sporting events,
 2187  cultural events, specified performances, movies, museums, state
 2188  parks, and fitness facilities; boating and water activity
 2189  supplies, camping supplies, fishing supplies, general outdoor
 2190  supplies, and sports equipment; sales tax holiday.—
 2191         (1) The taxes levied under chapter 212, Florida Statutes,
 2192  may not be collected on purchases made during the period from
 2193  July 1, 2021, through July 7, 2021, on:
 2194         (a) The sale by way of admissions, as defined in s.
 2195  212.02(1), Florida Statutes, for:
 2196         1. A live music event scheduled to be held on any date or
 2197  dates from July 1, 2021, through December 31, 2021;
 2198         2. A live sporting event scheduled to be held on any date
 2199  or dates from July 1, 2021, through December 31, 2021;
 2200         3. A movie to be shown in a movie theater on any date or
 2201  dates from July 1, 2021, through December 31, 2021;
 2202         4. Entry to a museum, including any annual passes;
 2203         5. Entry to a state park, including any annual passes;
 2204         6. Entry to a ballet, play, or musical theatre performance
 2205  scheduled to be held on any date or dates from July 1, 2021,
 2206  through December 31, 2021;
 2207         7. Season tickets for ballets, plays, music events, or
 2208  musical theatre performances;
 2209         8. Entry to a fair, festival, or cultural event scheduled
 2210  to be held on any date or dates from July 1, 2021, through
 2211  December 31, 2021; or
 2212         9. Use of or access to private and membership clubs
 2213  providing physical fitness facilities from July 1, 2021, through
 2214  December 31, 2021.
 2215         (b) The retail sale of boating and water activity supplies,
 2216  camping supplies, fishing supplies, general outdoor supplies,
 2217  and sports equipment. As used in this section, the term:
 2218         1. “Boating and water activity supplies” means the first
 2219  $75 of the sales price of life jackets and coolers; the first
 2220  $50 of the sales price of safety flares; the first $150 of the
 2221  sales price of water skis, wakeboards, kneeboards, and
 2222  recreational inflatable water tubes or floats capable of being
 2223  towed; the first $300 of the sales price of paddleboards and
 2224  surfboards; the first $500 of the sales price of canoes and
 2225  kayaks; the first $75 of the sales price of paddles and oars;
 2226  and the first $25 of the sales price of snorkels, goggles, and
 2227  swimming masks.
 2228         2. “Camping supplies” means the first $200 of the sales
 2229  price of tents; the first $50 of the sales price of sleeping
 2230  bags, portable hammocks, camping stoves, and collapsible camping
 2231  chairs; and the first $30 of the sales price of camping lanterns
 2232  and flashlights.
 2233         3. “Fishing supplies” means the first $75 of the sales
 2234  price of rods and reels, if sold individually, or the first $150
 2235  of the sales price if sold as a set; the first $30 of the sales
 2236  price of tackle boxes or bags; and the first $5 of the sale
 2237  price of bait or fishing tackle, if sold individually, or the
 2238  first $10 of the sales price if multiple items are sold
 2239  together. The term does not include supplies used for commercial
 2240  fishing purposes.
 2241         4. “General outdoor supplies” means the first $15 of the
 2242  sales price of sunscreen or insect repellant; the first $100 of
 2243  the sales price of sunglasses; the first $200 of the sales price
 2244  of binoculars; the first $30 of the sales price of water
 2245  bottles; the first $50 of the sales price of hydration packs;
 2246  the first $250 of the sales price of outdoor gas or charcoal
 2247  grills; the first $50 of the sales price of bicycle helmets; and
 2248  the first $250 of the sales price of bicycles.
 2249         5. “Sports equipment” means any item used in individual or
 2250  team sports, not including clothing or footwear, selling for $40
 2251  or less.
 2252         (2) The tax exemptions provided in this section do not
 2253  apply to sales within a theme park or entertainment complex as
 2254  defined in s. 509.013(9), Florida Statutes, within a public
 2255  lodging establishment as defined in s. 509.013(4), Florida
 2256  Statutes, or within an airport as defined in s. 330.27(2),
 2257  Florida Statutes.
 2258         (3) If a purchaser of an admission purchases the admission
 2259  exempt from tax pursuant to this section and subsequently
 2260  resells the admission, the purchaser shall collect tax on the
 2261  full sales price of the resold admission.
 2262         (4) The Department of Revenue is authorized, and all
 2263  conditions are deemed to be met, to adopt emergency rules
 2264  pursuant to s. 120.54(4), Florida Statutes, to administer this
 2265  section.
 2266         (5) This section shall take effect upon this act becoming a
 2267  law.
 2268         Section 46. Section 14 of chapter 2021-2, Laws of Florida,
 2269  is amended to read:
 2270         Section 14. Effective on the first day of the second month
 2271  following the repeal of s. 212.20(6)(d)6.g. s. 212.20(6)(d)6.h.,
 2272  Florida Statutes, by its terms, paragraphs (c) and (d) of
 2273  subsection (1) of section 212.031, Florida Statutes, are amended
 2274  to read:
 2275         212.031 Tax on rental or license fee for use of real
 2276  property.—
 2277         (1)
 2278         (c) For the exercise of such privilege, a tax is levied at
 2279  the rate of 2.0 5.5 percent of and on the total rent or license
 2280  fee charged for such real property by the person charging or
 2281  collecting the rental or license fee. The total rent or license
 2282  fee charged for such real property shall include payments for
 2283  the granting of a privilege to use or occupy real property for
 2284  any purpose and shall include base rent, percentage rents, or
 2285  similar charges. Such charges shall be included in the total
 2286  rent or license fee subject to tax under this section whether or
 2287  not they can be attributed to the ability of the lessor’s or
 2288  licensor’s property as used or operated to attract customers.
 2289  Payments for intrinsically valuable personal property such as
 2290  franchises, trademarks, service marks, logos, or patents are not
 2291  subject to tax under this section. In the case of a contractual
 2292  arrangement that provides for both payments taxable as total
 2293  rent or license fee and payments not subject to tax, the tax
 2294  shall be based on a reasonable allocation of such payments and
 2295  shall not apply to that portion which is for the nontaxable
 2296  payments.
 2297         (d) If the rental or license fee of any such real property
 2298  is paid by way of property, goods, wares, merchandise, services,
 2299  or other thing of value, the tax shall be at the rate of 2.0 5.5
 2300  percent of the value of the property, goods, wares, merchandise,
 2301  services, or other thing of value.
 2302         Section 47. For the purpose of incorporating the amendment
 2303  made by this act to section 197.222, Florida Statutes, in a
 2304  reference thereto, paragraph (a) of subsection (3) of section
 2305  192.0105, Florida Statutes, is reenacted to read:
 2306         192.0105 Taxpayer rights.—There is created a Florida
 2307  Taxpayer’s Bill of Rights for property taxes and assessments to
 2308  guarantee that the rights, privacy, and property of the
 2309  taxpayers of this state are adequately safeguarded and protected
 2310  during tax levy, assessment, collection, and enforcement
 2311  processes administered under the revenue laws of this state. The
 2312  Taxpayer’s Bill of Rights compiles, in one document, brief but
 2313  comprehensive statements that summarize the rights and
 2314  obligations of the property appraisers, tax collectors, clerks
 2315  of the court, local governing boards, the Department of Revenue,
 2316  and taxpayers. Additional rights afforded to payors of taxes and
 2317  assessments imposed under the revenue laws of this state are
 2318  provided in s. 213.015. The rights afforded taxpayers to assure
 2319  that their privacy and property are safeguarded and protected
 2320  during tax levy, assessment, and collection are available only
 2321  insofar as they are implemented in other parts of the Florida
 2322  Statutes or rules of the Department of Revenue. The rights so
 2323  guaranteed to state taxpayers in the Florida Statutes and the
 2324  departmental rules include:
 2325         (3) THE RIGHT TO REDRESS.—
 2326         (a) The right to discounts for early payment on all taxes
 2327  and non-ad valorem assessments collected by the tax collector,
 2328  except for partial payments as defined in s. 197.374, the right
 2329  to pay installment payments with discounts, and the right to pay
 2330  delinquent personal property taxes under a payment program when
 2331  implemented by the county tax collector (see ss. 197.162,
 2332  197.3632(8) and (10)(b)3., 197.222(1), and 197.4155).
 2333         Section 48. For the purpose of incorporating the amendments
 2334  made by this act to sections 193.155, 193.1554, and 193.1555,
 2335  Florida Statutes, in references thereto, section 193.1557,
 2336  Florida Statutes, is reenacted to read:
 2337         193.1557 Assessment of certain property damaged or
 2338  destroyed by Hurricane Michael.—For property damaged or
 2339  destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
 2340  193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
 2341  additions, or improvements commenced within 5 years after
 2342  January 1, 2019. This section applies to the 2019-2023 tax rolls
 2343  and shall stand repealed on December 31, 2023.
 2344         Section 49. For the purpose of incorporating the amendment
 2345  made by this act to section 210.20, Florida Statutes, in a
 2346  reference thereto, section 210.205, Florida Statutes, is
 2347  reenacted to read:
 2348         210.205 Cigarette tax distribution reporting.—By March 15
 2349  of each year, each entity that received a distribution pursuant
 2350  to s. 210.20(2)(b) in the preceding calendar year shall report
 2351  to the Office of Economic and Demographic Research the following
 2352  information:
 2353         (1) An itemized accounting of all expenditures of the funds
 2354  distributed in the preceding calendar year, including amounts
 2355  spent on debt service.
 2356         (2) A statement indicating what portion of the distributed
 2357  funds have been pledged for debt service.
 2358         (3) The original principal amount and current debt service
 2359  schedule of any bonds or other borrowing for which the
 2360  distributed funds have been pledged for debt service.
 2361         Section 50. For the purpose of incorporating the amendment
 2362  made by this act to section 212.13, Florida Statutes, in a
 2363  reference thereto, paragraph (f) of subsection (18) of section
 2364  212.08, Florida Statutes, is reenacted to read:
 2365         212.08 Sales, rental, use, consumption, distribution, and
 2366  storage tax; specified exemptions.—The sale at retail, the
 2367  rental, the use, the consumption, the distribution, and the
 2368  storage to be used or consumed in this state of the following
 2369  are hereby specifically exempt from the tax imposed by this
 2370  chapter.
 2371         (18) MACHINERY AND EQUIPMENT USED PREDOMINANTLY FOR
 2372  RESEARCH AND DEVELOPMENT.—
 2373         (f) Purchasers shall maintain all documentation necessary
 2374  to prove the exempt status of purchases and fabrication activity
 2375  and make such documentation available for inspection pursuant to
 2376  the requirements of s. 212.13(2).
 2377         Section 51. (1) The Department of Revenue is authorized,
 2378  and all conditions are deemed met, to adopt emergency rules
 2379  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 2380  implementing:
 2381         (a) The amendment made by this act to s. 212.06, Florida
 2382  Statutes;
 2383         (b) The provisions related to the Strong Families Tax
 2384  Credit created by this act; and
 2385         (c) The provisions related to the Florida Internship Tax
 2386  Credit Program created by this act.
 2387         (2) Notwithstanding any other law, emergency rules adopted
 2388  pursuant to subsection (1) are effective for 6 months after
 2389  adoption and may be renewed during the pendency of procedures to
 2390  adopt permanent rules addressing the subject of the emergency
 2391  rules.
 2392         (3) This section shall take effect upon this act becoming a
 2393  law and expires January 1, 2025.
 2394         Section 52. For the 2021-2022 fiscal year, the sum of
 2395  $208,000 in nonrecurring funds is appropriated from the General
 2396  Revenue Fund to the Department of Revenue for the purpose of
 2397  implementing the provisions related to the Strong Families Tax
 2398  Credit created by this act.
 2399         Section 53. The Florida Institute for Child Welfare shall
 2400  analyze the use of funding provided by the tax credit authorized
 2401  under s. 402.62, Florida Statutes, as created by this act, and
 2402  submit a report to the Governor, the President of the Senate,
 2403  and the Speaker of the House of Representatives by October 31,
 2404  2025. The report must, at a minimum, include the total funding
 2405  amount and categorize the funding by type of program, describe
 2406  the programs that were funded, and assess the outcomes that were
 2407  achieved using the funding.
 2408         Section 54. Except as otherwise expressly provided in this
 2409  act and except for this section, which shall take effect upon
 2410  this act becoming a law, this act shall take effect July 1,
 2411  2021.
 2412  
 2413  ================= T I T L E  A M E N D M E N T ================
 2414  And the title is amended as follows:
 2415         Delete everything before the enacting clause
 2416  and insert:
 2417                        A bill to be entitled                      
 2418         An act relating to taxation; repealing s. 193.019,
 2419         F.S., relating to hospitals and community benefit
 2420         reporting; amending s. 193.155, F.S.; adding
 2421         exceptions to the definition of the term “change of
 2422         ownership” for purposes of a certain homestead
 2423         assessment limitation; providing that changes,
 2424         additions, or improvements, including ancillary
 2425         improvements, to homestead property damaged or
 2426         destroyed by misfortune or calamity must be assessed
 2427         upon substantial completion; specifying that the
 2428         assessed value of the replaced homestead property must
 2429         be calculated using the assessed value of the
 2430         homestead property on a certain date before the date
 2431         on which the damage or destruction was sustained;
 2432         providing that certain changes, additions, or
 2433         improvements must be reassessed at just value in
 2434         subsequent years; specifying that changes to elevate
 2435         certain homestead property do not increase the
 2436         assessed value of the property; requiring property
 2437         owners to provide certification for such property;
 2438         defining the terms “voluntary elevation” and
 2439         “voluntarily elevated”; prohibiting the inclusion of
 2440         certain areas in a square footage calculation;
 2441         providing an exception; providing applicability;
 2442         making clarifying changes; providing that changes
 2443         relating to elevated property are contingent upon
 2444         elector approval of an amendment to the State
 2445         Constitution; amending s. 193.1554, F.S.; providing
 2446         that changes, additions, or improvements, including
 2447         ancillary improvements, to nonhomestead residential
 2448         property damaged or destroyed by misfortune or
 2449         calamity must be assessed upon substantial completion;
 2450         specifying that the assessed value of the replaced
 2451         nonhomestead residential property must be calculated
 2452         using the assessed value of the nonhomestead
 2453         residential property on a certain date before the date
 2454         on which the damage or destruction was sustained;
 2455         providing that certain changes, additions, or
 2456         improvements must be reassessed at just value in
 2457         subsequent years; specifying that changes to elevate
 2458         certain nonhomestead residential property do not
 2459         increase the assessed value of the property; requiring
 2460         property owners to provide certification for such
 2461         property; defining the terms “voluntary elevation” and
 2462         “voluntarily elevated”; prohibiting the inclusion of
 2463         certain areas in a square footage calculation;
 2464         providing an exception; providing applicability;
 2465         making clarifying changes; providing that changes
 2466         relating to elevated property are contingent upon
 2467         elector approval of an amendment to the State
 2468         Constitution; amending s. 193.1555, F.S.; providing
 2469         that changes, additions, or improvements, including
 2470         ancillary improvements, to certain nonresidential real
 2471         property damaged or destroyed by misfortune or
 2472         calamity must be assessed upon substantial completion;
 2473         specifying that the assessed value of the replaced
 2474         nonresidential real property shall be calculated using
 2475         the assessed value of the residential and
 2476         nonresidential real property on a certain date before
 2477         the date on which the damage or destruction was
 2478         sustained; providing that certain changes, additions,
 2479         or improvements must be reassessed at just value in
 2480         subsequent years; providing construction and
 2481         retroactive applicability; amending s. 196.196, F.S.;
 2482         specifying that portions of property not used for
 2483         certain purposes are not exempt from ad valorem
 2484         taxation; specifying that exemptions for certain
 2485         portions of property from ad valorem taxation are not
 2486         affected so long as such portions of property are used
 2487         for specified purposes; providing applicability and
 2488         construction; amending s. 196.1978, F.S.; exempting
 2489         certain multifamily projects from ad valorem taxation;
 2490         making technical changes; amending s. 196.198, F.S.;
 2491         providing that improvements to real property are
 2492         deemed owned by certain educational institutions for
 2493         purposes of the educational exemption from ad valorem
 2494         taxation if certain criteria are met; providing that
 2495         such educational institutions shall receive the full
 2496         benefit of the exemption; requiring the property owner
 2497         to make certain disclosures to the educational
 2498         institution; exempting certain property owned by a
 2499         house of public worship from ad valorem taxation;
 2500         providing construction; amending s. 197.222, F.S.;
 2501         requiring, rather than authorizing, tax collectors to
 2502         accept late payments of prepaid property taxes within
 2503         a certain timeframe; deleting a late payment penalty;
 2504         amending s. 201.08, F.S.; providing that modifications
 2505         of certain original documents for certain purposes on
 2506         which documentary stamp taxes were previously paid are
 2507         not renewals and are not subject to the documentary
 2508         stamp tax; amending s. 210.20, F.S.; increasing, at
 2509         specified timeframes, the percentage of cigarette tax
 2510         proceeds paid to the Board of Directors of the H. Lee
 2511         Moffitt Cancer Center and Research Institute for
 2512         certain purposes; creating s. 211.0253, F.S.;
 2513         providing a credit against oil and gas production
 2514         taxes under the Strong Families Tax Credit; amending
 2515         s. 211.3106, F.S.; specifying the severance tax rate
 2516         for a certain heavy mineral under certain
 2517         circumstances; amending s. 212.06, F.S.; revising the
 2518         definition of the term “dealer”; revising a condition
 2519         for a sales tax exception for tangible personal
 2520         property imported, produced, or manufactured in this
 2521         state for export; defining terms; specifying
 2522         application requirements and procedures for a
 2523         forwarding agent to apply for a Florida Certificate of
 2524         Forwarding Agent Address from the Department of
 2525         Revenue; requiring forwarding agents receiving such
 2526         certificate to register as dealers for purposes of the
 2527         sales and use tax; specifying requirements for sales
 2528         tax remittance and for recordkeeping; specifying the
 2529         timeframe for expiration of certificates and
 2530         procedures for renewal; requiring forwarding agents to
 2531         update information; requiring the department to verify
 2532         certain information; authorizing the department to
 2533         suspend or revoke certificates under certain
 2534         circumstances; requiring the department to provide a
 2535         list on its website of forwarding agents who have
 2536         received certificates; providing circumstances and
 2537         requirements for and construction related to dealers
 2538         accepting certificates or relying on the department’s
 2539         website list in lieu of collecting certain taxes;
 2540         providing criminal penalties for certain violations;
 2541         authorizing the department to adopt rules; amending s.
 2542         212.07, F.S.; authorizing dealers, subject to certain
 2543         conditions, to advertise or hold out to the public
 2544         that they will pay sales tax on behalf of the
 2545         purchaser; amending s. 212.08, F.S.; extending the
 2546         expiration date of the sales tax exemption for data
 2547         center property; exempting specified items that assist
 2548         in independent living from the sales tax; amending s.
 2549         212.13, F.S.; revising recordkeeping requirements for
 2550         dealers collecting the sales and use tax; amending s.
 2551         212.15, F.S.; providing that stolen sales tax revenue
 2552         may be aggregated for the purposes of determining the
 2553         grade of certain criminal offenses; conforming a
 2554         provision to changes made by the act; creating s.
 2555         212.1834, F.S.; providing a credit against sales taxes
 2556         payable by direct pay permitholders under the Strong
 2557         Families Tax Credit; amending ss. 212.20 and 212.205,
 2558         F.S.; conforming provisions to changes made by the
 2559         act; amending s. 213.053, F.S.; authorizing the
 2560         department to publish a list of forwarding agents who
 2561         have received Florida Certificates of Forwarding Agent
 2562         Address on its website; amending s. 218.64, F.S.;
 2563         conforming provisions to changes made by the act;
 2564         amending s. 220.02, F.S.; specifying the order in
 2565         which corporate income tax credits under the Strong
 2566         Families Tax Credit and the Florida Internship Tax
 2567         Credit Program are applied; amending s. 220.13, F.S.;
 2568         requiring corporate income taxpayers to add back to
 2569         their taxable income claimed credit amounts under the
 2570         Strong Families Tax Credit and the Florida Internship
 2571         Tax Credit Program; providing an exception; amending
 2572         s. 220.1845, F.S.; increasing the contaminated site
 2573         rehabilitation corporate income tax credit for a
 2574         specified fiscal year; amending s. 220.186, F.S.;
 2575         providing that a corporate income tax credit claimed
 2576         under the Strong Families Tax Credit is not applied in
 2577         the calculation of the Florida alternative minimum tax
 2578         credit; creating s. 220.1877, F.S.; providing a credit
 2579         against the corporate income tax under the Strong
 2580         Families Tax Credit; specifying requirements and
 2581         procedures for the credit; creating s. 220.198, F.S.;
 2582         providing a short title; defining terms; providing a
 2583         corporate income tax credit for qualified businesses
 2584         employing student interns if certain criteria are met;
 2585         specifying the amount of the credit a qualified
 2586         business may claim per student intern; specifying a
 2587         limit on the credit claimed per taxable year;
 2588         specifying the combined total amount of tax credits
 2589         which may be granted per state fiscal year in
 2590         specified years; requiring that credits be allocated
 2591         on a prorated basis if total approved credits exceed
 2592         the limit; authorizing the department to adopt certain
 2593         rules; authorizing a qualified business to carry
 2594         forward unused credit for a certain time; amending s.
 2595         288.0001, F.S.; conforming a provision to changes made
 2596         by the act; repealing s. 288.11625, F.S., relating to
 2597         sports development; amending s. 376.30781, F.S.;
 2598         conforming a provision to changes made by the act;
 2599         creating s. 402.62, F.S.; creating the Strong Families
 2600         Tax Credit; defining terms; specifying requirements
 2601         for the Department of Children and Families in
 2602         designating eligible charitable organizations;
 2603         specifying requirements for eligible charitable
 2604         organizations receiving contributions; specifying
 2605         duties of the Department of Children and Families;
 2606         specifying a limitation on, and application procedures
 2607         for, the tax credit; specifying requirements and
 2608         procedures for, and restrictions on, the carryforward,
 2609         conveyance, transfer, assignment, and rescindment of
 2610         credits; specifying requirements and procedures for
 2611         the department; providing construction; authorizing
 2612         the department, the Division of Alcoholic Beverages
 2613         and Tobacco of the Department of Business and
 2614         Professional Regulation, and the Department of
 2615         Children and Families to develop a cooperative
 2616         agreement and adopt rules; authorizing certain
 2617         interagency information sharing; amending s. 443.191,
 2618         F.S.; conforming a cross-reference; creating s.
 2619         561.1213, F.S.; providing a credit against excise
 2620         taxes on certain alcoholic beverages under the Strong
 2621         Families Tax Credit; amending s. 624.509, F.S.;
 2622         specifying the order in which the insurance premium
 2623         tax credit under the Strong Families Tax Credit is
 2624         applied; creating s. 624.51057, F.S.; providing a
 2625         credit against the insurance premium tax under the
 2626         Strong Families Tax Credit; providing sales tax
 2627         exemptions for certain clothing, wallets, bags, school
 2628         supplies, personal computers, and personal computer
 2629         related accessories during a certain timeframe;
 2630         defining terms; specifying locations where the
 2631         exemptions do not apply; authorizing certain dealers
 2632         to opt out of participating in the exemptions, subject
 2633         to certain conditions; authorizing the department to
 2634         adopt emergency rules; providing sales tax exemptions
 2635         for certain disaster preparedness supplies during a
 2636         certain timeframe; specifying locations where the
 2637         exemptions do not apply; authorizing the department to
 2638         adopt emergency rules; providing sales tax exemptions
 2639         for certain admissions to music events, sporting
 2640         events, cultural events, specified performances,
 2641         movies, museums, state parks, and fitness facilities,
 2642         and for certain boating and water activity, camping,
 2643         fishing, general outdoor supplies, and sports
 2644         equipment, during certain timeframes; defining terms;
 2645         specifying locations where the exemptions do not
 2646         apply; requiring purchasers to collect sales tax on
 2647         resold exempt admissions; authorizing the department
 2648         to adopt emergency rules; amending chapter 2021-2,
 2649         Laws of Florida; conforming a cross-reference;
 2650         revising certain taxes on rental or license fees;
 2651         reenacting s. 192.0105(3)(a), F.S., relating to
 2652         taxpayer rights, to incorporate the amendment made to
 2653         s. 197.222, F.S., in a reference thereto; reenacting
 2654         s. 193.1557, F.S., relating to assessment of property
 2655         damaged or destroyed by Hurricane Michael, to
 2656         incorporate the amendments made to ss. 193.155,
 2657         193.1554, and 193.1555, F.S., in references thereto;
 2658         reenacting s. 210.205, F.S., relating to cigarette tax
 2659         distribution reporting, to incorporate the amendment
 2660         made to s. 210.20, F.S., in a reference thereto;
 2661         reenacting s. 212.08(18)(f), F.S., relating to the
 2662         sales, rental, use, consumption, distribution, and
 2663         storage tax, to incorporate the amendment made to s.
 2664         212.13, F.S., in a reference thereto; authorizing the
 2665         department to adopt emergency rules to implement
 2666         certain provisions; providing for expiration of that
 2667         authority; providing an appropriation; requiring the
 2668         Florida Institute for Child Welfare to provide a
 2669         certain report to the Governor and the Legislature by
 2670         a specified date; providing effective dates.