Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 7068
       
       
       
       
       
       
                                Ì143252{Î143252                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/20/2021           .                                
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       The Committee on Appropriations (Rodriguez) recommended 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    6  193.019, Florida Statutes, is repealed.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. Paragraph (b) of subsection (6) of section
  103  193.1554, Florida Statutes, is amended to read:
  104         193.1554 Assessment of nonhomestead residential property.—
  105         (6)
  106         (b)1. Changes, additions, or improvements that replace all
  107  or a portion of nonhomestead residential property, including
  108  ancillary improvements, damaged or destroyed by misfortune or
  109  calamity must be assessed upon substantial completion as
  110  provided in this paragraph. Such assessment must be calculated
  111  using shall not increase the nonhomestead property’s assessed
  112  value as of the January 1 immediately before the date on which
  113  the damage or destruction was sustained, subject to the
  114  assessment limitations in subsections (3) and (4), when:
  115         a. The square footage of the property as changed or
  116  improved does not exceed 110 percent of the square footage of
  117  the property before the damage or destruction; or.
  118         b. Additionally, the property’s assessed value shall not
  119  increase if The total square footage of the property as changed
  120  or improved does not exceed 1,500 square feet. Changes,
  121  additions, or improvements that do not cause the total to exceed
  122  110 percent of the total square footage of the property before
  123  the damage or destruction or that do not cause the total to
  124  exceed 1,500 total square feet shall be reassessed as provided
  125  under subsection (3).
  126         2. The property’s assessed value must shall be increased by
  127  the just value of that portion of the changed or improved
  128  property which is in excess of 110 percent of the square footage
  129  of the property before the damage or destruction or of that
  130  portion exceeding 1,500 square feet.
  131         3. Property damaged or destroyed by misfortune or calamity
  132  which, after being changed or improved, has a square footage of
  133  less than 100 percent of the property’s total square footage
  134  before the damage or destruction shall be assessed pursuant to
  135  subsection (8).
  136         4. Changes, additions, or improvements assessed pursuant to
  137  this paragraph shall be reassessed pursuant to subsection (3) in
  138  subsequent years. This paragraph applies to changes, additions,
  139  or improvements commenced within 3 years after the January 1
  140  following the damage or destruction of the property.
  141         Section 4. Paragraph (b) of subsection (6) of section
  142  193.1555, Florida Statutes, is amended to read:
  143         193.1555 Assessment of certain residential and
  144  nonresidential real property.—
  145         (6)
  146         (b)1. Changes, additions, or improvements that replace all
  147  or a portion of nonresidential real property, including
  148  ancillary improvements, damaged or destroyed by misfortune or
  149  calamity must be assessed upon substantial completion as
  150  provided in this paragraph. Such assessment must be calculated
  151  using shall not increase the nonresidential real property’s
  152  assessed value as of the January 1 immediately before the date
  153  on which the damage or destruction was sustained, subject to the
  154  assessment limitations in subsections (3) and (4), when:
  155         a. The square footage of the property as changed or
  156  improved does not exceed 110 percent of the square footage of
  157  the property before the damage or destruction; and
  158         b. The changes, additions, or improvements do not change
  159  the property’s character or use. Changes, additions, or
  160  improvements that do not cause the total to exceed 110 percent
  161  of the total square footage of the property before the damage or
  162  destruction and do not change the property’s character or use
  163  shall be reassessed as provided under subsection (3).
  164         2. The property’s assessed value must shall be increased by
  165  the just value of that portion of the changed or improved
  166  property which is in excess of 110 percent of the square footage
  167  of the property before the damage or destruction.
  168         3. Property damaged or destroyed by misfortune or calamity
  169  which, after being changed or improved, has a square footage of
  170  less than 100 percent of the property’s total square footage
  171  before the damage or destruction shall be assessed pursuant to
  172  subsection (8).
  173         4. Changes, additions, or improvements assessed pursuant to
  174  this paragraph must be reassessed pursuant to subsection (3) in
  175  subsequent years. This paragraph applies to changes, additions,
  176  or improvements commenced within 3 years after the January 1
  177  following the damage or destruction of the property.
  178         Section 5. (1) The amendments made by this act to sections
  179  193.155(4), 193.1554, and 193.1555, Florida Statutes, are
  180  remedial and clarifying in nature, but the amendments may not
  181  affect any assessment for tax rolls before 2021 unless the
  182  assessment is under review by a value adjustment board or a
  183  Florida court as of July 1, 2021. If changes, additions, or
  184  improvements that replaced all or a portion of property damaged
  185  or destroyed by misfortune or calamity were not assessed in
  186  accordance with this act as of the January 1 immediately after
  187  they were substantially completed, the property appraiser must
  188  determine the assessment for the year they were substantially
  189  completed and recalculate the just and assessed value for each
  190  subsequent year so that the 2021 tax roll and subsequent tax
  191  rolls will be corrected.
  192         (2) The amendments made by this act to ss. 193.155(4),
  193  193.1554, and 193.1555, Florida Statutes, apply to assessments
  194  made on or after January 1, 2021.
  195         Section 6. Subsection (2) of section 196.196, Florida
  196  Statutes, is amended to read:
  197         196.196 Determining whether property is entitled to
  198  charitable, religious, scientific, or literary exemption.—
  199         (2) Only those portions of property used predominantly for
  200  charitable, religious, scientific, or literary purposes are
  201  shall be exempt. The portions of property which are not
  202  predominantly used for charitable, religious, scientific, or
  203  literary purposes are not exempt. An exemption for the portions
  204  of property used for charitable, religious, scientific, or
  205  literary purposes is not affected so long as the predominant use
  206  of such property is for charitable, religious, scientific, or
  207  literary purposes. In no event shall an incidental use of
  208  property either qualify such property for an exemption or impair
  209  the exemption of an otherwise exempt property.
  210         Section 7. The amendment made by this act to s. 196.196,
  211  Florida Statutes, first applies to the 2022 tax roll and does
  212  not provide a basis for an assessment of any tax not paid or
  213  create a right to a refund or credit of any tax paid before July
  214  1, 2021.
  215         Section 8. Subsection (2) of section 196.1978, Florida
  216  Statutes, is amended to read:
  217         196.1978 Affordable housing property exemption.—
  218         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
  219  a multifamily project that meets the requirements of this
  220  paragraph is considered property used for a charitable purpose
  221  and is exempt shall receive a 50 percent discount from the
  222  amount of ad valorem tax otherwise owed beginning with the
  223  January 1 assessment after the 15th completed year of the term
  224  of the recorded agreement on those portions of the affordable
  225  housing property that provide housing to natural persons or
  226  families meeting the extremely-low-income, very-low-income, or
  227  low-income limits specified in s. 420.0004. The multifamily
  228  project must:
  229         1. Contain more than 70 units that are used to provide
  230  affordable housing to natural persons or families meeting the
  231  extremely-low-income, very-low-income, or low-income limits
  232  specified in s. 420.0004; and
  233         2. Be subject to an agreement with the Florida Housing
  234  Finance Corporation recorded in the official records of the
  235  county in which the property is located to provide affordable
  236  housing to natural persons or families meeting the extremely
  237  low-income, very-low-income, or low-income limits specified in
  238  s. 420.0004.
  239  
  240  This exemption discount terminates if the property no longer
  241  serves extremely-low-income, very-low-income, or low-income
  242  persons pursuant to the recorded agreement.
  243         (b) To receive the exemption discount under paragraph (a),
  244  a qualified applicant must submit an application to the county
  245  property appraiser by March 1.
  246         (c) The property appraiser shall apply the exemption to
  247  discount by reducing the taxable value on those portions of the
  248  affordable housing property that provide housing to natural
  249  persons or families meeting the extremely-low-income, very-low
  250  income, or low-income limits specified in s. 420.0004 before
  251  certifying the tax roll to the tax collector.
  252         1. The property appraiser shall first ascertain all other
  253  applicable exemptions, including exemptions provided pursuant to
  254  local option, and deduct all other exemptions from the assessed
  255  value.
  256         2. Fifty percent of the remaining value shall be subtracted
  257  to yield the discounted taxable value.
  258         3. The resulting taxable value shall be included in the
  259  certification for use by taxing authorities in setting millage.
  260         4. The property appraiser shall place the discounted amount
  261  on the tax roll when it is extended.
  262         Section 9. Section 196.198, Florida Statutes, is amended to
  263  read:
  264         196.198 Educational property exemption.—Educational
  265  institutions within this state and their property used by them
  266  or by any other exempt entity or educational institution
  267  exclusively for educational purposes are exempt from taxation.
  268         (1) Sheltered workshops providing rehabilitation and
  269  retraining of individuals who have disabilities and exempted by
  270  a certificate under s. (d) of the federal Fair Labor Standards
  271  Act of 1938, as amended, are declared wholly educational in
  272  purpose and are exempt from certification, accreditation, and
  273  membership requirements set forth in s. 196.012.
  274         (2) Those portions of property of college fraternities and
  275  sororities certified by the president of the college or
  276  university to the appropriate property appraiser as being
  277  essential to the educational process are exempt from ad valorem
  278  taxation.
  279         (3) The use of property by public fairs and expositions
  280  chartered by chapter 616 is presumed to be an educational use of
  281  such property and is exempt from ad valorem taxation to the
  282  extent of such use.
  283         (4) Property used exclusively for educational purposes
  284  shall be deemed owned by an educational institution if the
  285  entity owning 100 percent of the educational institution is
  286  owned by the identical persons who own the property, or if the
  287  entity owning 100 percent of the educational institution and the
  288  entity owning the property are owned by the identical natural
  289  persons.
  290         (5) Land, buildings, and other improvements to real
  291  property used exclusively for educational purposes shall be
  292  deemed owned by an educational institution if the entity owning
  293  100 percent of the land is a nonprofit entity and the land is
  294  used, under a ground lease or other contractual arrangement, by
  295  an educational institution that owns the buildings and other
  296  improvements to the real property, is a nonprofit entity under
  297  s. 501(c)(3) of the Internal Revenue Code, and provides
  298  education limited to students in prekindergarten through grade
  299  8.
  300         (6) Land, buildings, and other improvements to real
  301  property used exclusively for educational purposes are deemed
  302  owned by an educational institution if the educational
  303  institution that currently uses the land, buildings, and other
  304  improvements for educational purposes is an educational
  305  institution described in s. 212.0602, and, under a lease, the
  306  educational institution is responsible for any taxes owed and
  307  for ongoing maintenance and operational expenses for the land,
  308  buildings, and other improvements. For such leasehold
  309  properties, the educational institution shall receive the full
  310  benefit of the exemption. The owner of the property shall
  311  disclose to the educational institution the full amount of the
  312  benefit derived from the exemption and the method for ensuring
  313  that the educational institution receives the benefit.
  314         (7) Notwithstanding ss. 196.195 and 196.196, property owned
  315  by a house of public worship and used by an educational
  316  institution for educational purposes limited to students in
  317  preschool through grade 8 shall be exempt from ad valorem taxes.
  318         (8) If legal title to property is held by a governmental
  319  agency that leases the property to a lessee, the property shall
  320  be deemed to be owned by the governmental agency and used
  321  exclusively for educational purposes if the governmental agency
  322  continues to use such property exclusively for educational
  323  purposes pursuant to a sublease or other contractual agreement
  324  with that lessee.
  325         (9) If the title to land is held by the trustee of an
  326  irrevocable inter vivos trust and if the trust grantor owns 100
  327  percent of the entity that owns an educational institution that
  328  is using the land exclusively for educational purposes, the land
  329  is deemed to be property owned by the educational institution
  330  for purposes of this exemption.
  331         (10) Property owned by an educational institution shall be
  332  deemed to be used for an educational purpose if the institution
  333  has taken affirmative steps to prepare the property for
  334  educational use. The term “affirmative steps” means
  335  environmental or land use permitting activities, creation of
  336  architectural plans or schematic drawings, land clearing or site
  337  preparation, construction or renovation activities, or other
  338  similar activities that demonstrate commitment of the property
  339  to an educational use.
  340         Section 10. The amendment made by this act to s. 196.198,
  341  Florida Statutes, relating to certain property owned by a house
  342  of public worship, is intended to clarify existing law and
  343  applies to actions pending as of July 1, 2021.
  344         Section 11. Effective upon this act becoming a law,
  345  paragraph (e) is added to subsection (1) of section 196.199,
  346  Florida Statutes, to read:
  347         196.199 Government property exemption.—
  348         (1) Property owned and used by the following governmental
  349  units shall be exempt from taxation under the following
  350  conditions:
  351         (e) All property of a municipality used for a motorsports
  352  entertainment complex, as defined in s. 288.1171(1), is exempt
  353  from ad valorem taxation, if the municipality is liable for
  354  payment of such ad valorem taxation pursuant to a lease
  355  agreement entered into before January 1, 2020. This paragraph
  356  does not apply to property for which the motorsports
  357  entertainment complex or other tenant is liable for payment of
  358  such ad valorem taxation. This paragraph expires January 1,
  359  2033.
  360         Section 12. Paragraph (a) of subsection (1) of section
  361  197.222, Florida Statutes, is amended to read:
  362         197.222 Prepayment of estimated tax by installment method.—
  363         (1) Taxes collected pursuant to this chapter may be prepaid
  364  in installments as provided in this section. A taxpayer may
  365  elect to prepay by installments for each tax notice for taxes
  366  estimated to be more than $100. A taxpayer who elects to prepay
  367  shall make payments based upon an estimated tax equal to the
  368  actual taxes levied upon the subject property in the prior year.
  369  In order to prepay by installments, the taxpayer must complete
  370  and file an application for each tax notice with the tax
  371  collector on or before April 30 of the year in which the
  372  taxpayer elects to prepay the taxes. After submission of an
  373  initial application, a taxpayer is not required to submit
  374  additional annual applications as long as he or she continues to
  375  elect to prepay taxes in installments. However, if in any year
  376  the taxpayer does not so elect, reapplication is required for a
  377  subsequent election. Installment payments shall be made
  378  according to the following schedule:
  379         (a) The first payment of one-quarter of the total amount of
  380  estimated taxes due must be made by June 30 of the year in which
  381  the taxes are assessed. A 6 percent discount applied against the
  382  amount of the installment shall be granted for such payment. The
  383  tax collector shall may accept a late payment of the first
  384  installment through July 31, and the late payment must be
  385  accompanied by a penalty of 5 percent of the amount of the
  386  installment due.
  387         Section 13. Subsection (5) of section 201.08, Florida
  388  Statutes, is amended to read:
  389         201.08 Tax on promissory or nonnegotiable notes, written
  390  obligations to pay money, or assignments of wages or other
  391  compensation; exception.—
  392         (5) For purposes of this section, a renewal shall only
  393  include modifications of an original document which change the
  394  terms of the indebtedness evidenced by the original document by
  395  adding one or more obligors, increasing the principal balance,
  396  or changing the interest rate, maturity date, or payment terms.
  397  Modifications to documents which do not modify the terms of the
  398  indebtedness evidenced such as those given or recorded to
  399  correct error; modify covenants, conditions, or terms unrelated
  400  to the debt; sever a lien into separate liens; provide for
  401  additional, substitute, or further security for the
  402  indebtedness; consolidate indebtedness or collateral; add,
  403  change, or delete guarantors; or which substitute a new
  404  mortgagee or payee are not renewals and are not subject to tax
  405  pursuant to this section. A modification of an original
  406  document, on which tax under this section was previously paid,
  407  for the sole purpose of changing the interest rate due to the
  408  discontinuation of an index to which the original interest rate
  409  is referenced is not a renewal and is not subject to tax
  410  pursuant to this section. If the taxable amount of a mortgage is
  411  limited by language contained in the mortgage or by the
  412  application of rules limiting the tax base when there is
  413  collateral in more than one state, then a modification which
  414  changes such limitation or tax base shall be taxable only to the
  415  extent of any increase in the limitation or tax base
  416  attributable to such modification. This subsection shall not be
  417  interpreted to exempt from taxation an original mortgage that
  418  would otherwise be subject to tax pursuant to paragraph (1)(b).
  419         Section 14. Section 211.0252, Florida Statutes, is created
  420  to read:
  421         211.0252 Credit for contributions to eligible charitable
  422  organizations.—Beginning January 1, 2022, there is allowed a
  423  credit of 100 percent of an eligible contribution made to an
  424  eligible charitable organization under s. 402.62 against any tax
  425  due under s. 211.02 or s. 211.025. However, the combined credit
  426  allowed under this section and s. 211.0251 may not exceed 50
  427  percent of the tax due on the return on which the credit is
  428  taken. If the combined credit allowed under this section and s.
  429  211.0251 exceeds 50 percent of the tax due on the return, the
  430  credit must first be taken under s. 211.0251. Any remaining
  431  liability must be taken under this section, but may not exceed
  432  50 percent of the tax due. For purposes of the distributions of
  433  tax revenue under s. 211.06, the department shall disregard any
  434  tax credits allowed under this section to ensure that any
  435  reduction in tax revenue received which is attributable to the
  436  tax credits results only in a reduction in distributions to the
  437  General Revenue Fund. Section 402.62 applies to the credit
  438  authorized by this section.
  439         Section 15. Effective upon becoming a law, paragraph (e) of
  440  subsection (3) of section 211.3106, Florida Statutes, is amended
  441  to read:
  442         211.3106 Levy of tax on severance of heavy minerals; rate,
  443  basis, and distribution of tax.—
  444         (3)
  445         (e) If In the event the producer price index for titanium
  446  dioxide is discontinued or can no longer be calculated, then a
  447  comparable index must shall be selected by the department and
  448  adopted by rule. If there is no comparable index, the tax rate
  449  for the immediately preceding year must be used.
  450         Section 16. Effective January 1, 2022, paragraph (m) is
  451  added to subsection (2) of section 212.06, Florida Statutes, and
  452  subsection (5) of that section, as amended by CS/CS/SB 50, 2021
  453  Regular Session, is amended, to read:
  454         212.06 Sales, storage, use tax; collectible from dealers;
  455  “dealer” defined; dealers to collect from purchasers;
  456  legislative intent as to scope of tax.—
  457         (2)
  458         (m) The term “dealer” also means a forwarding agent as
  459  defined in subparagraph (5)(b)1. who has applied for and
  460  received a Florida Certificate of Forwarding Agent Address from
  461  the department.
  462         (5)(a)1. Except as provided in subparagraph 2., it is not
  463  the intention of this chapter to levy a tax upon tangible
  464  personal property imported, produced, or manufactured in this
  465  state for export, provided that tangible personal property may
  466  not be considered as being imported, produced, or manufactured
  467  for export unless the importer, producer, or manufacturer
  468  delivers the same to a forwarding agent licensed exporter for
  469  exporting or to a common carrier for shipment outside this the
  470  state or mails the same by United States mail to a destination
  471  outside this the state; or, in the case of aircraft being
  472  exported under their own power to a destination outside the
  473  continental limits of the United States, by submission to the
  474  department of a duly signed and validated United States customs
  475  declaration, showing the departure of the aircraft from the
  476  continental United States; and further with respect to aircraft,
  477  the canceled United States registry of said aircraft; or in the
  478  case of parts and equipment installed on aircraft of foreign
  479  registry, by submission to the department of documentation as ,
  480  the extent of which shall be provided by rule, showing the
  481  departure of the aircraft from the continental United States;
  482  nor is it the intention of this chapter to levy a tax on any
  483  sale that which the state is prohibited from taxing under the
  484  Constitution or laws of the United States. Every retail sale
  485  made to a person physically present at the time of sale is shall
  486  be presumed to have been delivered in this state.
  487         2.a. Notwithstanding subparagraph 1., a tax is levied on
  488  each sale of tangible personal property to be transported to a
  489  cooperating state as defined in sub-subparagraph c., at the rate
  490  specified in sub-subparagraph d. However, a Florida dealer is
  491  will be relieved from the requirements of collecting taxes
  492  pursuant to this subparagraph if the Florida dealer obtains from
  493  the purchaser an affidavit providing setting forth the
  494  purchaser’s name, address, state taxpayer identification number,
  495  and a statement that the purchaser is aware of his or her
  496  state’s use tax laws, is a registered dealer in Florida or
  497  another state, or is purchasing the tangible personal property
  498  for resale or is otherwise not required to pay the tax on the
  499  transaction. The department may, by rule, provide a form to be
  500  used for the purposes of this sub-subparagraph set forth herein.
  501         b. For purposes of this subparagraph, the term “a
  502  cooperating state” means a state is one determined by the
  503  executive director of the department to cooperate satisfactorily
  504  with this state in collecting taxes on remote sales. To be
  505  determined a cooperating state, a No state must meet shall be so
  506  determined unless it meets all the following minimum
  507  requirements:
  508         (I) It levies and collects taxes on remote sales of
  509  property transported from that state to persons in this state,
  510  as described in s. 212.0596, upon request of the department.
  511         (II) The tax so collected is shall be at the rate specified
  512  in s. 212.05, not including any local option or tourist or
  513  convention development taxes collected pursuant to s. 125.0104
  514  or this chapter.
  515         (III) Such state agrees to remit to the department all
  516  taxes so collected no later than 30 days from the last day of
  517  the calendar quarter following their collection.
  518         (IV) Such state authorizes the department to audit dealers
  519  within its jurisdiction who make remote sales that are the
  520  subject of s. 212.0596, or makes arrangements deemed adequate by
  521  the department for auditing them with its own personnel.
  522         (V) Such state agrees to provide to the department records
  523  obtained by it from retailers or dealers in such state showing
  524  delivery of tangible personal property into this state upon
  525  which no sales or use tax has been paid in a manner similar to
  526  that provided in sub-subparagraph g.
  527         c. For purposes of this subparagraph, the term “sales of
  528  tangible personal property to be transported to a cooperating
  529  state” means remote sales to a person who is in the cooperating
  530  state at the time the order is executed, from a dealer who
  531  receives that order in this state.
  532         d. The tax levied by sub-subparagraph a. shall be at the
  533  rate at which such a sale would have been taxed pursuant to the
  534  cooperating state’s tax laws if consummated in the cooperating
  535  state by a dealer and a purchaser, both of whom were physically
  536  present in that state at the time of the sale.
  537         e. The tax levied by sub-subparagraph a., when collected,
  538  shall be held in the State Treasury in trust for the benefit of
  539  the cooperating state and shall be paid to it at a time agreed
  540  upon between the department, acting for this state, and the
  541  cooperating state or the department or agency designated by it
  542  to act for it; however, such payment shall in no event be made
  543  later than 30 days from the last day of the calendar quarter
  544  after the tax was collected. Funds held in trust for the benefit
  545  of a cooperating state are shall not be subject to the service
  546  charges imposed by s. 215.20.
  547         f. The department is authorized to perform such acts and to
  548  provide such cooperation to a cooperating state with reference
  549  to the tax levied by sub-subparagraph a. as is required of the
  550  cooperating state by sub-subparagraph b.
  551         g. In furtherance of this act, dealers selling tangible
  552  personal property for delivery in another state shall make
  553  available to the department, upon request of the department,
  554  records of all tangible personal property so sold. Such records
  555  must shall include a description of the property, the name and
  556  address of the purchaser, the name and address of the person to
  557  whom the property was sent, the purchase price of the property,
  558  information regarding whether sales tax was paid in this state
  559  on the purchase price, and such other information as the
  560  department may by rule prescribe.
  561         (b)1. As used in this subsection, the term:
  562         a. “Certificate” means a Florida Certificate of Forwarding
  563  Agent Address.
  564         b. “Facilitating” means preparation for or arranging for
  565  export.
  566         c. “Forwarding agent” means a person or business whose
  567  principal business activity is facilitating for compensation the
  568  export of property owned by other persons.
  569         d. “NAICS” means those classifications contained in the
  570  North American Industry Classification System as published in
  571  2007 by the Office of Management and Budget, Executive Office of
  572  the President.
  573         e. “Principal business activity” means the activity from
  574  which the person or business derives the highest percentage of
  575  its total receipts.
  576         2. A forwarding agent engaged in international export may
  577  apply to the department for a certificate.
  578         3. Each application must include:
  579         a. The designation of an address for the forwarding agent.
  580         b. A certification that:
  581         (I) The tangible personal property delivered to the
  582  designated address for export originates with a United States
  583  vendor;
  584         (II) The tangible personal property delivered to the
  585  designated address for export is irrevocably committed to export
  586  out of the United States through a continuous and unbroken
  587  exportation process; and
  588         (III) The designated address is used exclusively by the
  589  forwarding agent for such export.
  590         c. A copy of the forwarding agent’s last filed federal
  591  income tax return showing the entity’s principal business
  592  activity classified under NAICS code 488510, except as provided
  593  under subparagraph 4. or subparagraph 5.
  594         d. A statement of the total revenues of the forwarding
  595  agent.
  596         e. A statement of the amount of revenues associated with
  597  international export of the forwarding agent.
  598         f. A description of all business activity that occurs at
  599  the designated address.
  600         g. The name and contact information of a designated contact
  601  person of the forwarding agent.
  602         h. The forwarding agent’s website address.
  603         i. Any additional information the department requires by
  604  rule to demonstrate eligibility for the certificate and a
  605  signature attesting to the validity of the information provided.
  606         4. An applicant that has not filed a federal return for the
  607  preceding tax year under NAICS code 488510 shall provide all of
  608  the following:
  609         a. A statement of estimated total revenues.
  610         b. A statement of estimated revenues associated with
  611  international export.
  612         c. The NAICS code under which the forwarding agent intends
  613  to file a federal return.
  614         5. If an applicant does not file a federal return
  615  identifying a NAICS code, the applicant shall provide
  616  documentation to support that its principal business activity is
  617  that of a forwarding agent and that the applicant is otherwise
  618  eligible for the certificate.
  619         6. A forwarding agent that applies for and receives a
  620  certificate shall register as a dealer with the department.
  621         7. A forwarding agent shall remit the tax imposed under
  622  this chapter on any tangible personal property shipped to the
  623  designated forwarding agent address if no tax was collected and
  624  the tangible personal property remained in this state or if
  625  delivery to the purchaser or purchaser’s representative occurs
  626  in this state. This subparagraph does not prohibit the
  627  forwarding agent from collecting such tax from the consumer of
  628  the tangible personal property.
  629         8. A forwarding agent shall maintain the following records:
  630         a. Copies of sales invoices or receipts between the vendor
  631  and the consumer when provided by the vendor to the forwarding
  632  agent. If sales invoices or receipts are not provided to the
  633  forwarding agent, the forwarding agent must maintain export
  634  documentation evidencing the value of the purchase consistent
  635  with the federal Export Administration Regulations, 15 C.F.R.
  636  parts 730-774.
  637         b. Copies of federal returns evidencing the forwarding
  638  agent’s NAICS principal business activity code.
  639         c. Copies of invoices or other documentation evidencing
  640  shipment to the forwarding agent.
  641         d. Invoices between the forwarding agent and the consumer
  642  or other documentation evidencing the ship-to destination
  643  outside the United States.
  644         e. Invoices for foreign postal or transportation services.
  645         f. Bills of lading.
  646         g. Any other export documentation.
  647  
  648  Such records must be kept in an electronic format and made
  649  available for the department’s review pursuant to subparagraph
  650  9. and ss. 212.13 and 213.35.
  651         9. Each certificate expires 5 years after the date of
  652  issuance, except as specified in this subparagraph.
  653         a. At least 30 days before expiration, a new application
  654  must be submitted to renew the certificate and the application
  655  must contain the information required in subparagraph 3. Upon
  656  application for renewal, the certificate is subject to the
  657  review and reissuance procedures prescribed by this chapter and
  658  department rule.
  659         b. Each forwarding agent shall update its application
  660  information annually or within 30 days after any material
  661  change.
  662         c. The department shall verify that the forwarding agent is
  663  actively engaged in facilitating the international export of
  664  tangible personal property.
  665         d. The department may suspend or revoke the certificate of
  666  any forwarding agent that fails to respond within 30 days to a
  667  written request for information regarding its business
  668  transactions.
  669         10. The department shall provide a list on the department’s
  670  website of forwarding agents that have applied for and received
  671  a Florida Certificate of Forwarding Agent Address from the
  672  department. The list must include a forwarding agent’s entity
  673  name, address, and expiration date as provided on the Florida
  674  Certificate of Forwarding Agent Address.
  675         11. A dealer may accept a copy of the forwarding agent’s
  676  certificate or rely on the list of forwarding agents’ names and
  677  addresses on the department’s website in lieu of collecting the
  678  tax imposed under this chapter when the property is required by
  679  terms of the sale to be shipped to the designated address on the
  680  certificate. A dealer who accepts a valid copy of a certificate
  681  or relies on the list of forwarding agents’ names and addresses
  682  on the department’s website in good faith and ships purchased
  683  tangible personal property to the address on the certificate is
  684  not liable for any tax due on sales made during the effective
  685  dates indicated on the certificate.
  686         12. The department may revoke a forwarding agent’s
  687  certificate for noncompliance with this paragraph. Any person
  688  found to fraudulently use the address on the certificate for the
  689  purpose of evading tax is subject to the penalties provided in
  690  s. 212.085.
  691         13. The department may adopt rules to administer this
  692  paragraph, including, but not limited to, rules relating to
  693  procedures, application and eligibility requirements, and forms.
  694         (c)1. Notwithstanding the provisions of paragraph (a), it
  695  is not the intention of this chapter to levy a tax on the sale
  696  of tangible personal property to a nonresident dealer who does
  697  not hold a Florida sales tax registration, provided such
  698  nonresident dealer furnishes the seller a statement declaring
  699  that the tangible personal property will be transported outside
  700  this state by the nonresident dealer for resale and for no other
  701  purpose. The statement must shall include, but not be limited
  702  to, the nonresident dealer’s name, address, applicable passport
  703  or visa number, arrival-departure card number, and evidence of
  704  authority to do business in the nonresident dealer’s home state
  705  or country, such as his or her business name and address,
  706  occupational license number, if applicable, or any other
  707  suitable requirement. The statement must shall be signed by the
  708  nonresident dealer and must shall include the following
  709  sentence: “Under penalties of perjury, I declare that I have
  710  read the foregoing, and the facts alleged are true to the best
  711  of my knowledge and belief.”
  712         2. The burden of proof of subparagraph 1. rests with the
  713  seller, who must retain the proper documentation to support the
  714  exempt sale. The exempt transaction is subject to verification
  715  by the department.
  716         (d)(c) Notwithstanding the provisions of paragraph (a), it
  717  is not the intention of this chapter to levy a tax on the sale
  718  by a printer to a nonresident print purchaser of material
  719  printed by that printer for that nonresident print purchaser
  720  when the print purchaser does not furnish the printer a resale
  721  certificate containing a sales tax registration number but does
  722  furnish to the printer a statement declaring that such material
  723  will be resold by the nonresident print purchaser.
  724         Section 17. Paragraph (s) of subsection (5) of section
  725  212.08, Florida Statutes, is amended to read:
  726         212.08 Sales, rental, use, consumption, distribution, and
  727  storage tax; specified exemptions.—The sale at retail, the
  728  rental, the use, the consumption, the distribution, and the
  729  storage to be used or consumed in this state of the following
  730  are hereby specifically exempt from the tax imposed by this
  731  chapter.
  732         (5) EXEMPTIONS; ACCOUNT OF USE.—
  733         (s) Data center property.—
  734         1. As used in this paragraph, the term:
  735         a. “Critical IT load” means that portion of electric power
  736  capacity, expressed in terms of megawatts, which is reserved
  737  solely for owners or tenants of a data center to operate their
  738  computer server equipment. The term does not include any
  739  ancillary load for cooling, lighting, common areas, or other
  740  equipment.
  741         b. “Cumulative capital investment” means the combined total
  742  of all expenses incurred by the owners or tenants of a data
  743  center after July 1, 2017, in connection with acquiring,
  744  constructing, installing, equipping, or expanding the data
  745  center. However, the term does not include any expenses incurred
  746  in the acquisition of improved real property operating as a data
  747  center at the time of acquisition or within 6 months before the
  748  acquisition.
  749         c. “Data center” means a facility that:
  750         (I) Consists of one or more contiguous parcels in this
  751  state, along with the buildings, substations and other
  752  infrastructure, fixtures, and personal property located on the
  753  parcels;
  754         (II) Is used exclusively to house and operate equipment
  755  that receives, stores, aggregates, manages, processes,
  756  transforms, retrieves, researches, or transmits data; or that is
  757  necessary for the proper operation of equipment that receives,
  758  stores, aggregates, manages, processes, transforms, retrieves,
  759  researches, or transmits data;
  760         (III) Has a critical IT load of 15 megawatts or higher, and
  761  a critical IT load of 1 megawatt or higher dedicated to each
  762  individual owner or tenant within the data center; and
  763         (IV) Is constructed on or after July 1, 2017.
  764         d. “Data center property” means property used exclusively
  765  at a data center to construct, outfit, operate, support, power,
  766  cool, dehumidify, secure, or protect a data center and any
  767  contiguous dedicated substations. The term includes, but is not
  768  limited to, construction materials, component parts, machinery,
  769  equipment, computers, servers, installations, redundancies, and
  770  operating or enabling software, including any replacements,
  771  updates and new versions, and upgrades to or for such property,
  772  regardless of whether the property is a fixture or is otherwise
  773  affixed to or incorporated into real property. The term also
  774  includes electricity used exclusively at a data center.
  775         2. Data center property is exempt from the tax imposed by
  776  this chapter, except for the tax imposed by s. 212.031. To be
  777  eligible for the exemption provided by this paragraph, the data
  778  center’s owners and tenants must make a cumulative capital
  779  investment of $150 million or more for the data center and the
  780  data center must have a critical IT load of 15 megawatts or
  781  higher and a critical IT load of 1 megawatt or higher dedicated
  782  to each individual owner or tenant within the data center. Each
  783  of these requirements must be satisfied no later than 5 years
  784  after the commencement of construction of the data center.
  785         3.a. To receive the exemption provided by this paragraph,
  786  the person seeking the exemption must apply to the department
  787  for a temporary tax exemption certificate. The application must
  788  state that a qualifying data center designation is being sought
  789  and provide information that the requirements of subparagraph 2.
  790  will be met. Upon a tentative determination by the department
  791  that the data center will meet the requirements of subparagraph
  792  2., the department must issue the certificate.
  793         b.(I) The certificateholder shall maintain all necessary
  794  books and records to support the exemption provided by this
  795  paragraph. Upon satisfaction of all requirements of subparagraph
  796  2., the certificateholder must deliver the temporary tax
  797  certificate to the department together with documentation
  798  sufficient to show the satisfaction of the requirements. Such
  799  documentation must include written declarations, pursuant to s.
  800  92.525, from:
  801         (A) A professional engineer, licensed pursuant to chapter
  802  471, certifying that the critical IT load requirement set forth
  803  in subparagraph 2. has been satisfied at the data center; and
  804         (B) A Florida certified public accountant, as defined in s.
  805  473.302, certifying that the cumulative capital investment
  806  requirement set forth in subparagraph 2. has been satisfied for
  807  the data center.
  808  
  809  The professional engineer and the Florida certified public
  810  accountant may not be professionally related with the data
  811  center’s owners, tenants, or contractors, except that they may
  812  be retained by a data center owner to certify that the
  813  requirements of subparagraph 2. have been met.
  814         (II) If the department determines that the subparagraph 2.
  815  requirements have been satisfied, the department must issue a
  816  permanent tax exemption certificate.
  817         (III) Notwithstanding s. 212.084(4), the permanent tax
  818  exemption certificate remains valid and effective for as long as
  819  the data center described in the exemption application continues
  820  to operate as a data center as defined in subparagraph 1., with
  821  review by the department every 5 years to ensure compliance. As
  822  part of the review, the certificateholder shall, within 3 months
  823  before the end of any 5-year period, submit a written
  824  declaration, pursuant to s. 92.525, certifying that the critical
  825  IT load of 15 megawatts or higher and the critical IT load of 1
  826  megawatt or higher dedicated to each individual owner or tenant
  827  within the data center required by subparagraph 2. continues to
  828  be met. All owners, tenants, contractors, and others purchasing
  829  exempt data center property shall maintain all necessary books
  830  and records to support the exemption as to those purchases.
  831         (IV) Notwithstanding s. 213.053, the department may share
  832  information concerning a temporary or permanent data center
  833  exemption certificate among all owners, tenants, contractors,
  834  and others purchasing exempt data center property pursuant to
  835  such certificate.
  836         c. If, in an audit conducted by the department, it is
  837  determined that the certificateholder or any owners, tenants,
  838  contractors, or others purchasing, renting, or leasing data
  839  center property do not meet the criteria of this paragraph, the
  840  amount of taxes exempted at the time of purchase, rental, or
  841  lease is immediately due and payable to the department from the
  842  purchaser, renter, or lessee of those particular items, together
  843  with the appropriate interest and penalty computed from the date
  844  of purchase in the manner prescribed by this chapter.
  845  Notwithstanding s. 95.091(3)(a), any tax due as provided in this
  846  sub-subparagraph may be assessed by the department within 6
  847  years after the date the data center property was purchased.
  848         d. Purchasers, lessees, and renters of data center property
  849  who qualify for the exemption provided by this paragraph shall
  850  obtain from the data center a copy of the tax exemption
  851  certificate issued pursuant to sub-subparagraph a. or sub
  852  subparagraph b. Before or at the time of purchase of the item or
  853  items eligible for exemption, the purchaser, lessee, or renter
  854  shall provide to the seller a copy of the tax exemption
  855  certificate and a signed certificate of entitlement. Purchasers,
  856  lessees, and renters with self-accrual authority shall maintain
  857  all documentation necessary to prove the exempt status of
  858  purchases.
  859         e. For any purchase, lease, or rental of property that is
  860  exempt pursuant to this paragraph, the possession of a copy of a
  861  tax exemption certificate issued pursuant to sub-subparagraph a.
  862  or sub-subparagraph b. and a signed certificate of entitlement
  863  relieves the seller of the responsibility of collecting the tax
  864  on the sale, lease, or rental of such property, and the
  865  department must look solely to the purchaser, renter, or lessee
  866  for recovery of the tax if it determines that the purchase,
  867  rental, or lease was not entitled to the exemption.
  868         4. After June 30, 2027 2022, the department may not issue a
  869  temporary tax exemption certificate pursuant to this paragraph.
  870         Section 18. Effective January 1, 2022, paragraph (u) is
  871  added to subsection (5) of section 212.08, Florida Statutes, to
  872  read:
  873         212.08 Sales, rental, use, consumption, distribution, and
  874  storage tax; specified exemptions.—The sale at retail, the
  875  rental, the use, the consumption, the distribution, and the
  876  storage to be used or consumed in this state of the following
  877  are hereby specifically exempt from the tax imposed by this
  878  chapter.
  879         (5) EXEMPTIONS; ACCOUNT OF USE.—
  880         (u) Items that assist in independent living.—
  881         1. The following items, when purchased for noncommercial
  882  home or personal use, are exempt from the tax imposed by this
  883  chapter:
  884         a. A bed transfer handle selling for $60 or less.
  885         b. A bed rail selling for $110 or less.
  886         c. A grab bar selling for $100 or less.
  887         d. A shower seat selling for $100 or less.
  888         2. This exemption does not apply to a purchase made by a
  889  business, including, but not limited to, a medical institution
  890  or an assisted living facility.
  891         Section 19. Subsection (2) of section 212.13, Florida
  892  Statutes, is amended to read:
  893         212.13 Records required to be kept; power to inspect; audit
  894  procedure.—
  895         (2) Each dealer, as defined in this chapter, shall secure,
  896  maintain, and keep as long as required by s. 213.35 a complete
  897  record of tangible personal property or services received, used,
  898  sold at retail, distributed or stored, leased or rented by said
  899  dealer, together with invoices, bills of lading, gross receipts
  900  from such sales, and other pertinent records and papers as may
  901  be required by the department for the reasonable administration
  902  of this chapter.; All such records must be made available to the
  903  department at reasonable times and places and by reasonable
  904  means, including in an electronic format when so kept by the
  905  dealer which are located or maintained in this state shall be
  906  open for inspection by the department at all reasonable hours at
  907  such dealer’s store, sales office, general office, warehouse, or
  908  place of business located in this state. Any dealer who
  909  maintains such books and records at a point outside this state
  910  must make such books and records available for inspection by the
  911  department where the general records are kept. Any dealer
  912  subject to the provisions of this chapter who violates this
  913  subsection commits these provisions is guilty of a misdemeanor
  914  of the first degree, punishable as provided in s. 775.082 or s.
  915  775.083. If, however, any subsequent offense involves
  916  intentional destruction of such records with an intent to evade
  917  payment of or deprive the state of any tax revenues, such
  918  subsequent offense is shall be a felony of the third degree,
  919  punishable as provided in s. 775.082 or s. 775.083.
  920         Section 20. Subsection (2) of section 212.15, Florida
  921  Statutes, is amended to read:
  922         212.15 Taxes declared state funds; penalties for failure to
  923  remit taxes; due and delinquent dates; judicial review.—
  924         (2) Any person who, with intent to unlawfully deprive or
  925  defraud the state of its moneys or the use or benefit thereof,
  926  fails to remit taxes collected under this chapter commits theft
  927  of state funds, punishable as follows:
  928         (a) If the total amount of stolen revenue is less than
  929  $1,000, the offense is a misdemeanor of the second degree,
  930  punishable as provided in s. 775.082 or s. 775.083. Upon a
  931  second conviction, the offender commits a misdemeanor of the
  932  first degree, punishable as provided in s. 775.082 or s.
  933  775.083. Upon a third or subsequent conviction, the offender
  934  commits a felony of the third degree, punishable as provided in
  935  s. 775.082, s. 775.083, or s. 775.084.
  936         (b) If the total amount of stolen revenue is $1,000 or
  937  more, but less than $20,000, the offense is a felony of the
  938  third degree, punishable as provided in s. 775.082, s. 775.083,
  939  or s. 775.084.
  940         (c) If the total amount of stolen revenue is $20,000 or
  941  more, but less than $100,000, the offense is a felony of the
  942  second degree, punishable as provided in s. 775.082, s. 775.083,
  943  or s. 775.084.
  944         (d) If the total amount of stolen revenue is $100,000 or
  945  more, the offense is a felony of the first degree, punishable as
  946  provided in s. 775.082, s. 775.083, or s. 775.084.
  947  
  948  The amount of stolen revenue may be aggregated in determining
  949  the grade of the offense.
  950         Section 21. Section 212.1833, Florida Statutes, is created
  951  to read:
  952         212.1833 Credit for contributions to eligible charitable
  953  organizations.—Beginning January 1, 2022, there is allowed a
  954  credit of 100 percent of an eligible contribution made to an
  955  eligible charitable organization under s. 402.62 against any tax
  956  imposed by the state and due under this chapter from a direct
  957  pay permitholder as a result of the direct pay permit held
  958  pursuant to s. 212.183. For purposes of the dealer’s credit
  959  granted for keeping prescribed records, filing timely tax
  960  returns, and properly accounting and remitting taxes under s.
  961  212.12, the amount of tax due used to calculate the credit shall
  962  include any eligible contribution made to an eligible charitable
  963  organization from a direct pay permitholder. For purposes of the
  964  distributions of tax revenue under s. 212.20, the department
  965  shall disregard any tax credits allowed under this section to
  966  ensure that any reduction in tax revenue received which is
  967  attributable to the tax credits results only in a reduction in
  968  distributions to the General Revenue Fund. Section 402.62
  969  applies to the credit authorized by this section. A dealer who
  970  claims a tax credit under this section must file his or her tax
  971  returns and pay his or her taxes by electronic means under s.
  972  213.755.
  973         Section 22. Effective January 1, 2022, subsection (5) of
  974  section 213.053, Florida Statutes, is amended to read:
  975         213.053 Confidentiality and information sharing.—
  976         (5) This section does not prevent the department from doing
  977  any of the following:
  978         (a) Publishing statistics so classified as to prevent the
  979  identification of particular accounts, reports, declarations, or
  980  returns; or
  981         (b) Publishing a list of forwarding agents who have
  982  received a Florida Certificate of Forwarding Agent Address. The
  983  list must include each forwarding agent’s entity name, address,
  984  and certificate expiration date on the department’s website
  985  pursuant to s. 212.06(5)(b)10.; or
  986         (c)(b) Using telephones, e-mail, facsimile machines, or
  987  other electronic means to do any of the following:
  988         1. Distribute information relating to changes in law, tax
  989  rates, interest rates, or other information that is not specific
  990  to a particular taxpayer;
  991         2. Remind taxpayers of due dates;
  992         3. Respond to a taxpayer to an electronic mail address that
  993  does not support encryption if the use of that address is
  994  authorized by the taxpayer; or
  995         4. Notify taxpayers to contact the department.
  996         Section 23. Subsection (8) of section 220.02, Florida
  997  Statutes, is amended to read:
  998         220.02 Legislative intent.—
  999         (8) It is the intent of the Legislature that credits
 1000  against either the corporate income tax or the franchise tax be
 1001  applied in the following order: those enumerated in s. 631.828,
 1002  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1003  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1004  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1005  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1006  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1007  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1008  those enumerated in s. 220.1876, those enumerated in s. 220.193,
 1009  those enumerated in s. 288.9916, those enumerated in s.
 1010  220.1899, those enumerated in s. 220.194, and those enumerated
 1011  in s. 220.196, and those enumerated in s. 220.198.
 1012         Section 24. Paragraph (a) of subsection (1) of section
 1013  220.13, Florida Statutes, is amended to read:
 1014         220.13 “Adjusted federal income” defined.—
 1015         (1) The term “adjusted federal income” means an amount
 1016  equal to the taxpayer’s taxable income as defined in subsection
 1017  (2), or such taxable income of more than one taxpayer as
 1018  provided in s. 220.131, for the taxable year, adjusted as
 1019  follows:
 1020         (a) Additions.—There shall be added to such taxable income:
 1021         1.a. The amount of any tax upon or measured by income,
 1022  excluding taxes based on gross receipts or revenues, paid or
 1023  accrued as a liability to the District of Columbia or any state
 1024  of the United States which is deductible from gross income in
 1025  the computation of taxable income for the taxable year.
 1026         b. Notwithstanding sub-subparagraph a., if a credit taken
 1027  under s. 220.1875 or s. 220.1876 is added to taxable income in a
 1028  previous taxable year under subparagraph 11. and is taken as a
 1029  deduction for federal tax purposes in the current taxable year,
 1030  the amount of the deduction allowed shall not be added to
 1031  taxable income in the current year. The exception in this sub
 1032  subparagraph is intended to ensure that the credit under s.
 1033  220.1875 or s. 220.1876 is added in the applicable taxable year
 1034  and does not result in a duplicate addition in a subsequent
 1035  year.
 1036         2. The amount of interest which is excluded from taxable
 1037  income under s. 103(a) of the Internal Revenue Code or any other
 1038  federal law, less the associated expenses disallowed in the
 1039  computation of taxable income under s. 265 of the Internal
 1040  Revenue Code or any other law, excluding 60 percent of any
 1041  amounts included in alternative minimum taxable income, as
 1042  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1043  taxpayer pays tax under s. 220.11(3).
 1044         3. In the case of a regulated investment company or real
 1045  estate investment trust, an amount equal to the excess of the
 1046  net long-term capital gain for the taxable year over the amount
 1047  of the capital gain dividends attributable to the taxable year.
 1048         4. That portion of the wages or salaries paid or incurred
 1049  for the taxable year which is equal to the amount of the credit
 1050  allowable for the taxable year under s. 220.181. This
 1051  subparagraph shall expire on the date specified in s. 290.016
 1052  for the expiration of the Florida Enterprise Zone Act.
 1053         5. That portion of the ad valorem school taxes paid or
 1054  incurred for the taxable year which is equal to the amount of
 1055  the credit allowable for the taxable year under s. 220.182. This
 1056  subparagraph shall expire on the date specified in s. 290.016
 1057  for the expiration of the Florida Enterprise Zone Act.
 1058         6. The amount taken as a credit under s. 220.195 which is
 1059  deductible from gross income in the computation of taxable
 1060  income for the taxable year.
 1061         7. That portion of assessments to fund a guaranty
 1062  association incurred for the taxable year which is equal to the
 1063  amount of the credit allowable for the taxable year.
 1064         8. In the case of a nonprofit corporation which holds a
 1065  pari-mutuel permit and which is exempt from federal income tax
 1066  as a farmers’ cooperative, an amount equal to the excess of the
 1067  gross income attributable to the pari-mutuel operations over the
 1068  attributable expenses for the taxable year.
 1069         9. The amount taken as a credit for the taxable year under
 1070  s. 220.1895.
 1071         10. Up to nine percent of the eligible basis of any
 1072  designated project which is equal to the credit allowable for
 1073  the taxable year under s. 220.185.
 1074         11. The amount taken as a credit for the taxable year under
 1075  s. 220.1875 or s. 220.1876. The addition in this subparagraph is
 1076  intended to ensure that the same amount is not allowed for the
 1077  tax purposes of this state as both a deduction from income and a
 1078  credit against the tax. This addition is not intended to result
 1079  in adding the same expense back to income more than once.
 1080         12. The amount taken as a credit for the taxable year under
 1081  s. 220.193.
 1082         13. Any portion of a qualified investment, as defined in s.
 1083  288.9913, which is claimed as a deduction by the taxpayer and
 1084  taken as a credit against income tax pursuant to s. 288.9916.
 1085         14. The costs to acquire a tax credit pursuant to s.
 1086  288.1254(5) that are deducted from or otherwise reduce federal
 1087  taxable income for the taxable year.
 1088         15. The amount taken as a credit for the taxable year
 1089  pursuant to s. 220.194.
 1090         16. The amount taken as a credit for the taxable year under
 1091  s. 220.196. The addition in this subparagraph is intended to
 1092  ensure that the same amount is not allowed for the tax purposes
 1093  of this state as both a deduction from income and a credit
 1094  against the tax. The addition is not intended to result in
 1095  adding the same expense back to income more than once.
 1096         17. The amount taken as a credit for the taxable year
 1097  pursuant to s. 220.198.
 1098         Section 25. Subsection (2) of section 220.186, Florida
 1099  Statutes, is amended to read:
 1100         220.186 Credit for Florida alternative minimum tax.—
 1101         (2) The credit pursuant to this section shall be the amount
 1102  of the excess, if any, of the tax paid based upon taxable income
 1103  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1104  which would have been due based upon taxable income without
 1105  application of s. 220.13(2)(k), before application of this
 1106  credit without application of any credit under s. 220.1875 or s.
 1107  220.1876.
 1108         Section 26. Section 220.1876, Florida Statutes, is created
 1109  to read:
 1110         220.1876 Credit for contributions to eligible charitable
 1111  organizations.—
 1112         (1) For taxable years beginning on or after January 1,
 1113  2022, there is allowed a credit of 100 percent of an eligible
 1114  contribution made to an eligible charitable organization under
 1115  s. 402.62 against any tax due for a taxable year under this
 1116  chapter after the application of any other allowable credits by
 1117  the taxpayer. An eligible contribution must be made to an
 1118  eligible charitable organization on or before the date the
 1119  taxpayer is required to file a return pursuant to s. 220.222.
 1120         (2) A taxpayer who files a Florida consolidated return as a
 1121  member of an affiliated group pursuant to s. 220.131(1) may be
 1122  allowed the credit on a consolidated return basis.
 1123         (3) Section 402.62 applies to the credit authorized by this
 1124  section.
 1125         (4) If a taxpayer applies and is approved for a credit
 1126  under s. 402.62 after timely requesting an extension to file
 1127  under s. 220.222(2):
 1128         (a) The credit does not reduce the amount of tax due for
 1129  purposes of the department’s determination as to whether the
 1130  taxpayer was in compliance with the requirement to pay tentative
 1131  taxes under ss. 220.222 and 220.32.
 1132         (b) The taxpayer’s noncompliance with the requirement to
 1133  pay tentative taxes shall result in the revocation and
 1134  rescindment of any such credit.
 1135         (c) The taxpayer shall be assessed for any taxes,
 1136  penalties, or interest due from the taxpayer’s noncompliance
 1137  with the requirement to pay tentative taxes.
 1138         Section 27. Section 220.198, Florida Statutes, is created
 1139  to read:
 1140         220.198 Internship tax credit program.—
 1141         (1) This section may be cited as the “Florida Internship
 1142  Tax Credit Program.”
 1143         (2) As used in this section, the term:
 1144         (a) “Full time” means at least 30 hours per week.
 1145         (b) “Qualified business” means a business that is in
 1146  existence and has been continuously operating for at least 3
 1147  years.
 1148         (c) “Student intern” means a person who has completed at
 1149  least 60 credit hours at a state university or a Florida College
 1150  System institution, regardless of whether the student intern
 1151  receives course credit for the internship; a person who is
 1152  enrolled in a career center operated by a school district under
 1153  s. 1001.44 or a charter technical career center; or any graduate
 1154  student enrolled at a state university.
 1155         (3) For taxable years beginning on or after January 1,
 1156  2022, a qualified business is eligible for a credit against the
 1157  tax imposed by this chapter in the amount of $2,000 per student
 1158  intern if all of the following apply:
 1159         (a) The qualified business employed at least one student
 1160  intern in an internship in which the student intern worked full
 1161  time in this state for at least 9 consecutive weeks, and the
 1162  qualified business provides the department documentation
 1163  evidencing each internship claimed.
 1164         (b) The qualified business provides the department
 1165  documentation for the current taxable year showing that at least
 1166  20 percent of the business’ full-time employees were previously
 1167  employed by that business as student interns.
 1168         (c) At the start of an internship, each student intern
 1169  provides the qualified business with verification by the student
 1170  intern’s state university, Florida College System institution,
 1171  career center operated by a school district under s. 1001.44, or
 1172  charter technical career center that the student intern is
 1173  enrolled and maintains a minimum grade point average of 2.0 on a
 1174  4.0 scale, if applicable. The qualified business may accept a
 1175  letter from the applicable educational institution stating that
 1176  the student intern is enrolled as evidence that the student
 1177  meets these requirements.
 1178         (4) Notwithstanding paragraph (3)(b), a qualified business
 1179  that, on average for the 3 immediately preceding years, employed
 1180  10 or fewer full-time employees may receive the tax credit if it
 1181  provides documentation that it previously hired at least one
 1182  student intern and, for the current taxable year, that it
 1183  employs on a full-time basis at least one employee who was
 1184  previously employed by that qualified business as a student
 1185  intern.
 1186         (5)(a) A qualified business may not claim a tax credit of
 1187  more than $10,000 in any one taxable year.
 1188         (b) The combined total amount of tax credits which may be
 1189  granted to qualified businesses under this section is $2.5
 1190  million in each of state fiscal years 2021-2022 and 2022-2023.
 1191  The department must approve the tax credit prior to the taxpayer
 1192  taking the credit on a return. The department must approve
 1193  credits on a first-come, first-served basis.
 1194         (6) The department may adopt rules governing the manner and
 1195  form of applications for the tax credit and establishing
 1196  qualification requirements for the tax credit.
 1197         (7) A qualified business may carry forward any unused
 1198  portion of a tax credit under this section for up to 2 taxable
 1199  years.
 1200         Section 28. Subsection (9) of section 288.106, Florida
 1201  Statutes, is amended to read:
 1202         288.106 Tax refund program for qualified target industry
 1203  businesses.—
 1204         (9) EXPIRATION.—An applicant may not be certified as
 1205  qualified under this section after June 30, 2020. A tax refund
 1206  agreement existing on that date shall continue in effect in
 1207  accordance with its terms.
 1208         Section 29. Section 402.62, Florida Statutes, is created to
 1209  read:
 1210         402.62 Strong Families Tax Credit.—
 1211         (1) DEFINITIONS.—As used in this section, the term:
 1212         (a) “Annual tax credit amount” means, for any state fiscal
 1213  year, the sum of the amount of tax credits approved under
 1214  paragraph (5)(b), including tax credits to be taken under s.
 1215  211.0252, s. 212.1833, s. 220.1876, s. 561.1212, or s.
 1216  624.51056, which are approved for taxpayers whose taxable years
 1217  begin on or after January 1 of the calendar year preceding the
 1218  start of the applicable state fiscal year.
 1219         (b) “Division” means the Division of Alcoholic Beverages
 1220  and Tobacco of the Department of Business and Professional
 1221  Regulation.
 1222         (c) “Eligible charitable organization” means an
 1223  organization designated by the Department of Children and
 1224  Families to be eligible to receive funding under this section.
 1225         (d) “Eligible contribution” means a monetary contribution
 1226  from a taxpayer, subject to the restrictions provided in this
 1227  section, to an eligible charitable organization. The taxpayer
 1228  making the contribution may not designate a specific child
 1229  assisted by the eligible charitable organization as the
 1230  beneficiary of the contribution.
 1231         (e) “Tax credit cap amount” means the maximum annual tax
 1232  credit amount that the Department of Revenue may approve for a
 1233  state fiscal year.
 1234         (2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY.—
 1235         (a) The Department of Children and Families shall designate
 1236  as an eligible charitable organization an organization that
 1237  meets all of the following requirements:
 1238         1. Is exempt from federal income taxation under s.
 1239  501(c)(3) of the Internal Revenue Code.
 1240         2. Is a Florida entity formed under chapter 605, chapter
 1241  607, or chapter 617 and whose principal office is located in
 1242  this state.
 1243         3. Provides services to:
 1244         a. Prevent child abuse, neglect, abandonment, or
 1245  exploitation;
 1246         b. Assist fathers in learning and improving parenting
 1247  skills or to engage absent fathers in being more engaged in
 1248  their children’s lives;
 1249         c. Provide books to the homes of children eligible for a
 1250  federal free or reduced-price meals program or those testing
 1251  below grade level in kindergarten through grade 5;
 1252         d. Assist families with children who have a chronic illness
 1253  or a physical, intellectual, developmental, or emotional
 1254  disability; or
 1255         e. Provide workforce development services to families of
 1256  children eligible for a federal free or reduced-price meals
 1257  program.
 1258         4. Provides to the Department of Children and Families
 1259  accurate information, including, at a minimum, a description of
 1260  the services provided by the organization which are eligible for
 1261  funding under this section; the total number of individuals
 1262  served through those services during the last calendar year and
 1263  the number served during the last calendar year using funding
 1264  under this section; basic financial information regarding the
 1265  organization and services eligible for funding under this
 1266  section; outcomes for such services; and contact information for
 1267  the organization.
 1268         5. Annually submits a statement, signed under penalty of
 1269  perjury by a current officer of the organization, that the
 1270  organization meets all criteria to qualify as an eligible
 1271  charitable organization, has fulfilled responsibilities under
 1272  this section for the previous fiscal year if the organization
 1273  received any funding through this credit during the previous
 1274  year, and intends to fulfill its responsibilities during the
 1275  upcoming year.
 1276         6. Provides any documentation requested by the Department
 1277  of Children and Families to verify eligibility as an eligible
 1278  charitable organization or compliance with this section.
 1279         (b) The Department of Children and Families may not
 1280  designate as an eligible charitable organization an organization
 1281  that:
 1282         1. Provides abortions or pays for or provides coverage for
 1283  abortions; or
 1284         2. Has received more than 50 percent of its total annual
 1285  revenue from the Department of Children and Families, either
 1286  directly or via a contractor of the department, in the prior
 1287  fiscal year.
 1288         (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
 1289  An eligible charitable organization that receives a contribution
 1290  under this section must do all of the following:
 1291         (a) Apply for admittance into the Department of Law
 1292  Enforcement’s Volunteer and Employee Criminal History System
 1293  and, if accepted, conduct background screening on all volunteers
 1294  and staff working directly with children in any program funded
 1295  under this section pursuant to s. 943.0542. Background screening
 1296  shall use level 2 screening standards pursuant to s. 435.04 and
 1297  additionally include, but need not be limited to, a check of the
 1298  Dru Sjodin National Sex Offender Public Website.
 1299         (b) Expend 100 percent of any contributions received under
 1300  this section for direct services to state residents for the
 1301  purposes specified in subparagraph (2)(a)3.
 1302         (c) Annually submit to the Department of Children and
 1303  Families:
 1304         1. An audit of the eligible charitable organization
 1305  conducted by an independent certified public accountant in
 1306  accordance with auditing standards generally accepted in the
 1307  United States, government auditing standards, and rules adopted
 1308  by the Auditor General. The audit report must include a report
 1309  on financial statements presented in accordance with generally
 1310  accepted accounting principles. The audit report must be
 1311  provided to the Department of Children and Families within 180
 1312  days after completion of the eligible charitable organization’s
 1313  fiscal year; and
 1314         2. A copy of the eligible charitable organization’s most
 1315  recent federal Internal Revenue Service Return of Organization
 1316  Exempt from Income Tax form (Form 990).
 1317         (d) Notify the Department of Children and Families within 5
 1318  business days after the eligible charitable organization ceases
 1319  to meet eligibility requirements or fails to fulfill its
 1320  responsibilities under this section.
 1321         (e) Upon receipt of a contribution, provide the taxpayer
 1322  that made the contribution with a certificate of contribution. A
 1323  certificate of contribution must include the taxpayer’s name
 1324  and, if available, its federal employer identification number,
 1325  the amount contributed, the date of contribution, and the name
 1326  of the eligible charitable organization.
 1327         (4) RESPONSIBILITIES OF THE DEPARTMENT.—The Department of
 1328  Children and Families shall do all of the following:
 1329         (a) Annually redesignate eligible charitable organizations
 1330  that have complied with all requirements of this section.
 1331         (b) Remove the designation of organizations that fail to
 1332  meet all requirements of this section. An organization that has
 1333  had its designation removed by the department may reapply for
 1334  designation as an eligible charitable organization, and the
 1335  department shall redesignate such organization, if it meets the
 1336  requirements of this section and demonstrates through its
 1337  application that all factors leading to its removal as an
 1338  eligible charitable organization have been sufficiently
 1339  addressed.
 1340         (c) Publish information about the tax credit program and
 1341  eligible charitable organizations on a Department of Children
 1342  and Families website. The website must, at a minimum, provide
 1343  all of the following:
 1344         1. The requirements and process for becoming designated or
 1345  redesignated as an eligible charitable organization.
 1346         2. A list of the eligible charitable organizations that are
 1347  currently designated by the department and the information
 1348  provided under subparagraph (2)(a)4. regarding each eligible
 1349  charitable organization.
 1350         3. The process for a taxpayer to select an eligible
 1351  charitable organization as the recipient of funding through a
 1352  tax credit.
 1353         (d) Compel the return of funds that are provided to an
 1354  eligible charitable organization that fails to comply with the
 1355  requirements of this section. Eligible charitable organizations
 1356  that are subject to return of funds are ineligible to receive
 1357  funding under this section for a period 10 years after final
 1358  agency action to compel the return of funding.
 1359         (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 1360  AND LIMITATIONS.—
 1361         (a) Beginning in fiscal year 2021-2022, the tax credit cap
 1362  amount is $5 million in each state fiscal year.
 1363         (b) Beginning October 1, 2021, a taxpayer may submit an
 1364  application to the Department of Revenue for a tax credit or
 1365  credits to be taken under one or more of s. 211.0252, s.
 1366  212.1833, s. 220.1876, s. 561.1212, or s. 624.51056.
 1367         1. The taxpayer shall specify in the application each tax
 1368  for which the taxpayer requests a credit and the applicable
 1369  taxable year for a credit under s. 220.1876 or s. 624.51056 or
 1370  the applicable state fiscal year for a credit under s. 211.0252,
 1371  s. 212.1833, or s. 561.1212. For purposes of s. 220.1876, a
 1372  taxpayer may apply for a credit to be used for a prior taxable
 1373  year before the date the taxpayer is required to file a return
 1374  for that year pursuant to s. 220.222. For purposes of s.
 1375  624.51056, a taxpayer may apply for a credit to be used for a
 1376  prior taxable year before the date the taxpayer is required to
 1377  file a return for that prior taxable year pursuant to ss.
 1378  624.509 and 624.5092. The application must specify the eligible
 1379  charitable organization to which the proposed contribution will
 1380  be made. The Department of Revenue shall approve tax credits on
 1381  a first-come, first-served basis and must obtain the division’s
 1382  approval before approving a tax credit under s. 561.1212.
 1383         2. Within 10 days after approving or denying an
 1384  application, the Department of Revenue shall provide a copy of
 1385  its approval or denial letter to the eligible charitable
 1386  organization specified by the taxpayer in the application.
 1387         (c) If a tax credit approved under paragraph (b) is not
 1388  fully used within the specified state fiscal year for credits
 1389  under s. 211.0252, s. 212.1833, or s. 561.1212 or against taxes
 1390  due for the specified taxable year for credits under s. 220.1876
 1391  or s. 624.51056 because of insufficient tax liability on the
 1392  part of the taxpayer, the unused amount must be carried forward
 1393  for a period not to exceed 10 years. For purposes of s.
 1394  220.1876, a credit carried forward may be used in a subsequent
 1395  year after applying the other credits and unused carryovers in
 1396  the order provided in s. 220.02(8).
 1397         (d) A taxpayer may not convey, transfer, or assign an
 1398  approved tax credit or a carryforward tax credit to another
 1399  entity unless all of the assets of the taxpayer are conveyed,
 1400  assigned, or transferred in the same transaction. However, a tax
 1401  credit under s. 211.0252, s. 212.1833, s. 220.1876, s. 561.1212,
 1402  or s. 624.51056 may be conveyed, transferred, or assigned
 1403  between members of an affiliated group of corporations if the
 1404  type of tax credit under s. 211.0252, s. 212.1833, s. 220.1876,
 1405  s. 561.1212, or s. 624.51056 remains the same. A taxpayer shall
 1406  notify the Department of Revenue of its intent to convey,
 1407  transfer, or assign a tax credit to another member within an
 1408  affiliated group of corporations. The amount conveyed,
 1409  transferred, or assigned is available to another member of the
 1410  affiliated group of corporations upon approval by the Department
 1411  of Revenue. The Department of Revenue shall obtain the
 1412  division’s approval before approving a conveyance, transfer, or
 1413  assignment of a tax credit under s. 561.1212.
 1414         (e) Within any state fiscal year, a taxpayer may rescind
 1415  all or part of a tax credit approved under paragraph (b). The
 1416  amount rescinded shall become available for that state fiscal
 1417  year to another eligible taxpayer as approved by the Department
 1418  of Revenue if the taxpayer receives notice from the Department
 1419  of Revenue that the rescindment has been accepted by the
 1420  Department of Revenue. The Department of Revenue must obtain the
 1421  division’s approval before accepting the rescindment of a tax
 1422  credit under s. 561.1212. Any amount rescinded under this
 1423  paragraph must become available to an eligible taxpayer on a
 1424  first-come, first-served basis based on tax credit applications
 1425  received after the date the rescindment is accepted by the
 1426  Department of Revenue.
 1427         (f) Within 10 days after approving or denying the
 1428  conveyance, transfer, or assignment of a tax credit under
 1429  paragraph (d), or the rescindment of a tax credit under
 1430  paragraph (e), the Department of Revenue shall provide a copy of
 1431  its approval or denial letter to the eligible charitable
 1432  organization specified by the taxpayer. The Department of
 1433  Revenue shall also include the eligible charitable organization
 1434  specified by the taxpayer on all letters or correspondence of
 1435  acknowledgment for tax credits under s. 212.1833.
 1436         (g) For purposes of calculating the underpayment of
 1437  estimated corporate income taxes under s. 220.34 and tax
 1438  installment payments for taxes on insurance premiums or
 1439  assessments under s. 624.5092, the final amount due is the
 1440  amount after credits earned under s. 220.1876 or s. 624.51056
 1441  for contributions to eligible charitable organizations are
 1442  deducted.
 1443         1. For purposes of determining if a penalty or interest
 1444  under s. 220.34(2)(d)1. will be imposed for underpayment of
 1445  estimated corporate income tax, a taxpayer may, after earning a
 1446  credit under s. 220.1876, reduce any estimated payment in that
 1447  taxable year by the amount of the credit.
 1448         2. For purposes of determining if a penalty under s.
 1449  624.5092 will be imposed, an insurer, after earning a credit
 1450  under s. 624.51056 for a taxable year, may reduce any
 1451  installment payment for such taxable year of 27 percent of the
 1452  amount of the net tax due as reported on the return for the
 1453  preceding year under s. 624.5092(2)(b) by the amount of the
 1454  credit.
 1455         (6) PRESERVATION OF CREDIT.—If any provision or portion of
 1456  this section, s. 211.0252, s. 212.1833, s. 220.1876, s.
 1457  561.1212, or s. 624.51056 or the application thereof to any
 1458  person or circumstance is held unconstitutional by any court or
 1459  is otherwise declared invalid, the unconstitutionality or
 1460  invalidity shall not affect any credit earned under s. 211.0252,
 1461  s. 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056 by any
 1462  taxpayer with respect to any contribution paid to an eligible
 1463  charitable organization before the date of a determination of
 1464  unconstitutionality or invalidity. The credit shall be allowed
 1465  at such time and in such a manner as if a determination of
 1466  unconstitutionality or invalidity had not been made, provided
 1467  that nothing in this subsection by itself or in combination with
 1468  any other provision of law may result in the allowance of any
 1469  credit to any taxpayer in excess of one dollar of credit for
 1470  each dollar paid to an eligible charitable organization.
 1471         (7) ADMINISTRATION; RULES.—
 1472         (a) The Department of Revenue, the division, and the
 1473  Department of Children and Families may develop a cooperative
 1474  agreement to assist in the administration of this section, as
 1475  needed.
 1476         (b) The Department of Revenue may adopt rules necessary to
 1477  administer this section and ss. 211.0252, 212.1833, 220.1876,
 1478  561.1212, and 624.51056, including rules establishing
 1479  application forms, procedures governing the approval of tax
 1480  credits and carryforward tax credits under subsection (5), and
 1481  procedures to be followed by taxpayers when claiming approved
 1482  tax credits on their returns.
 1483         (c) The division may adopt rules necessary to administer
 1484  its responsibilities under this section and s. 561.1212.
 1485         (d) The Department of Children and Families may adopt rules
 1486  necessary to administer this section, including, but not limited
 1487  to, rules establishing application forms for organizations
 1488  seeking designation as eligible charitable organizations under
 1489  this act.
 1490         (e) Notwithstanding any provision of s. 213.053 to the
 1491  contrary, sharing information with the division related to this
 1492  tax credit is considered the conduct of the Department of
 1493  Revenue’s official duties as contemplated in s. 213.053(8)(c),
 1494  and the Department of Revenue and the division are specifically
 1495  authorized to share information as needed to administer this
 1496  program.
 1497         Section 30. Section 561.1212, Florida Statutes, is created
 1498  to read:
 1499         561.1212 Credit for contributions to eligible charitable
 1500  organizations.—Beginning January 1, 2022, there is allowed a
 1501  credit of 100 percent of an eligible contribution made to an
 1502  eligible charitable organization under s. 402.62 against any tax
 1503  due under s. 563.05, s. 564.06, or s. 565.12, except excise
 1504  taxes imposed on wine produced by manufacturers in this state
 1505  from products grown in this state. However, a credit allowed
 1506  under this section may not exceed 90 percent of the tax due on
 1507  the return on which the credit is taken. For purposes of the
 1508  distributions of tax revenue under ss. 561.121 and 564.06(10),
 1509  the division shall disregard any tax credits allowed under this
 1510  section to ensure that any reduction in tax revenue received
 1511  which is attributable to the tax credits results only in a
 1512  reduction in distributions to the General Revenue Fund. The
 1513  provisions of s. 402.62 apply to the credit authorized by this
 1514  section.
 1515         Section 31. Section 624.51056, Florida Statutes, is created
 1516  to read:
 1517         624.51056 Credit for contributions to eligible charitable
 1518  organizations.—
 1519         (1) For taxable years beginning on or after January 1,
 1520  2022, there is allowed a credit of 100 percent of an eligible
 1521  contribution made to an eligible charitable organization under
 1522  s. 402.62 against any tax due for a taxable year under s.
 1523  624.509(1) after deducting from such tax deductions for
 1524  assessments made pursuant to s. 440.51; credits for taxes paid
 1525  under ss. 175.101 and 185.08; credits for income taxes paid
 1526  under chapter 220; and the credit allowed under s. 624.509(5),
 1527  as such credit is limited by s. 624.509(6). An eligible
 1528  contribution must be made to an eligible charitable organization
 1529  on or before the date the taxpayer is required to file a return
 1530  pursuant to ss. 624.509 and 624.5092. An insurer claiming a
 1531  credit against premium tax liability under this section is not
 1532  required to pay any additional retaliatory tax levied under s.
 1533  624.5091 as a result of claiming such credit. Section 624.5091
 1534  does not limit such credit in any manner.
 1535         (2) Section 402.62 applies to the credit authorized by this
 1536  section.
 1537         Section 32. Subsection (7) of section 624.509, Florida
 1538  Statutes, is amended to read:
 1539         624.509 Premium tax; rate and computation.—
 1540         (7) Credits and deductions against the tax imposed by this
 1541  section shall be taken in the following order: deductions for
 1542  assessments made pursuant to s. 440.51; credits for taxes paid
 1543  under ss. 175.101 and 185.08; credits for income taxes paid
 1544  under chapter 220 and the credit allowed under subsection (5),
 1545  as these credits are limited by subsection (6); the credit
 1546  allowed under s. 624.51056; all other available credits and
 1547  deductions.
 1548         Section 33. Clothing, wallets, or bags; school supplies,
 1549  personal computers, and personal computer-related accessories;
 1550  sales tax holiday.—
 1551         (1) The tax levied under chapter 212, Florida Statutes, may
 1552  not be collected during the period from July 31, 2021, through
 1553  August 7, 2021, on the retail sale of:
 1554         (a) Clothing, wallets, or bags, including handbags,
 1555  backpacks, fanny packs, and diaper bags, but excluding
 1556  briefcases, suitcases, and other garment bags, having a sales
 1557  price of $60 or less per item. As used in this paragraph, the
 1558  term “clothing” means:
 1559         1. Any article of wearing apparel intended to be worn on or
 1560  about the human body, excluding watches, watchbands, jewelry,
 1561  umbrellas, and handkerchiefs; and
 1562         2. All footwear, excluding skis, swim fins, roller blades,
 1563  and skates.
 1564         (b) School supplies having a sales price of $15 or less per
 1565  item. As used in this paragraph, the term “school supplies”
 1566  means pens, pencils, erasers, crayons, notebooks, notebook
 1567  filler paper, legal pads, binders, lunch boxes, construction
 1568  paper, markers, folders, poster board, composition books, poster
 1569  paper, scissors, cellophane tape, glue or paste, rulers,
 1570  computer disks, staplers and staples used to secure paper
 1571  products, protractors, compasses, and calculators.
 1572         (2) The tax levied under chapter 212, Florida Statutes, may
 1573  not be collected during the period from July 31, 2021, through
 1574  August 7, 2021, on the first $1,000 of the sales price of
 1575  personal computers or personal computer-related accessories
 1576  purchased for noncommercial home or personal use. As used in
 1577  this subsection, the term:
 1578         (a) “Personal computers” includes electronic book readers,
 1579  laptops, desktops, handhelds, tablets, or tower computers. The
 1580  term does not include cellular telephones, video game consoles,
 1581  digital media receivers, or devices that are not primarily
 1582  designed to process data.
 1583         (b) “Personal computer-related accessories” includes
 1584  keyboards, mice, personal digital assistants, monitors, other
 1585  peripheral devices, modems, routers, and nonrecreational
 1586  software, regardless of whether the accessories are used in
 1587  association with a personal computer base unit. The term does
 1588  not include furniture or systems, devices, software, monitors
 1589  with a television tuner, or peripherals that are designed or
 1590  intended primarily for recreational use.
 1591         (3) The tax exemptions provided in this section do not
 1592  apply to sales within a theme park or entertainment complex as
 1593  defined in s. 509.013(9), Florida Statutes, within a public
 1594  lodging establishment as defined in s. 509.013(4), Florida
 1595  Statutes, or within an airport as defined in s. 330.27(2),
 1596  Florida Statutes.
 1597         (4) The tax exemptions provided in this section may apply
 1598  at the option of a dealer if less than 5 percent of the dealer’s
 1599  gross sales of tangible personal property in the prior calendar
 1600  year consisted of items that would be exempt under this section.
 1601  If a qualifying dealer chooses not to participate in the tax
 1602  holiday, by July 24, 2021, the dealer must notify the Department
 1603  of Revenue in writing of its election to collect sales tax
 1604  during the holiday and must post a copy of that notice in a
 1605  conspicuous location at its place of business.
 1606         (5) The Department of Revenue is authorized, and all
 1607  conditions are deemed met, to adopt emergency rules pursuant to
 1608  s. 120.54(4), Florida Statutes, for the purpose of implementing
 1609  this section. Notwithstanding any other provision of law,
 1610  emergency rules adopted pursuant to this subsection are
 1611  effective for 6 months after adoption and may be renewed during
 1612  the pendency of procedures to adopt permanent rules addressing
 1613  the subject of the emergency rules.
 1614         (6) This section shall take effect upon this act becoming a
 1615  law.
 1616         Section 34. Disaster preparedness supplies; sales tax
 1617  holiday.—
 1618         (1) The tax levied under chapter 212, Florida Statutes, may
 1619  not be collected during the period from May 28, 2021, through
 1620  June 6, 2021, on the sale of:
 1621         (a) A portable self-powered light source selling for $20 or
 1622  less.
 1623         (b) A portable self-powered radio, two-way radio, or
 1624  weather-band radio selling for $50 or less.
 1625         (c) A tarpaulin or other flexible waterproof sheeting
 1626  selling for $50 or less.
 1627         (d) An item normally sold as, or generally advertised as, a
 1628  ground anchor system or tie-down kit selling for $50 or less.
 1629         (e) A gas or diesel fuel tank selling for $25 or less.
 1630         (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 1631  or 9-volt batteries, excluding automobile and boat batteries,
 1632  selling for $30 or less.
 1633         (g) A nonelectric food storage cooler selling for $30 or
 1634  less.
 1635         (h) A portable generator used to provide light or
 1636  communications or preserve food in the event of a power outage
 1637  selling for $750 or less.
 1638         (i) Reusable ice selling for $10 or less.
 1639         (2) The tax exemptions provided in this section do not
 1640  apply to sales within a theme park or entertainment complex as
 1641  defined in s. 509.013(9), Florida Statutes, within a public
 1642  lodging establishment as defined in s. 509.013(4), Florida
 1643  Statutes, or within an airport as defined in s. 330.27(2),
 1644  Florida Statutes.
 1645         (3) The Department of Revenue is authorized, and all
 1646  conditions are deemed met, to adopt emergency rules pursuant to
 1647  s. 120.54(4), Florida Statutes, for the purpose of implementing
 1648  this section. Notwithstanding any other provision of law,
 1649  emergency rules adopted pursuant to this subsection are
 1650  effective for 6 months after adoption and may be renewed during
 1651  the pendency of procedures to adopt permanent rules addressing
 1652  the subject of the emergency rules.
 1653         (4) This section shall take effect upon this act becoming a
 1654  law.
 1655         Section 35. For the purpose of incorporating the amendment
 1656  made by this act to section 197.222, Florida Statutes, in a
 1657  reference thereto, paragraph (a) of subsection (3) of section
 1658  192.0105, Florida Statutes, is reenacted to read:
 1659         192.0105 Taxpayer rights.—There is created a Florida
 1660  Taxpayer’s Bill of Rights for property taxes and assessments to
 1661  guarantee that the rights, privacy, and property of the
 1662  taxpayers of this state are adequately safeguarded and protected
 1663  during tax levy, assessment, collection, and enforcement
 1664  processes administered under the revenue laws of this state. The
 1665  Taxpayer’s Bill of Rights compiles, in one document, brief but
 1666  comprehensive statements that summarize the rights and
 1667  obligations of the property appraisers, tax collectors, clerks
 1668  of the court, local governing boards, the Department of Revenue,
 1669  and taxpayers. Additional rights afforded to payors of taxes and
 1670  assessments imposed under the revenue laws of this state are
 1671  provided in s. 213.015. The rights afforded taxpayers to assure
 1672  that their privacy and property are safeguarded and protected
 1673  during tax levy, assessment, and collection are available only
 1674  insofar as they are implemented in other parts of the Florida
 1675  Statutes or rules of the Department of Revenue. The rights so
 1676  guaranteed to state taxpayers in the Florida Statutes and the
 1677  departmental rules include:
 1678         (3) THE RIGHT TO REDRESS.—
 1679         (a) The right to discounts for early payment on all taxes
 1680  and non-ad valorem assessments collected by the tax collector,
 1681  except for partial payments as defined in s. 197.374, the right
 1682  to pay installment payments with discounts, and the right to pay
 1683  delinquent personal property taxes under a payment program when
 1684  implemented by the county tax collector (see ss. 197.162,
 1685  197.3632(8) and (10)(b)3., 197.222(1), and 197.4155).
 1686         Section 36. For the purpose of incorporating the amendments
 1687  made by this act to sections 193.155, 193.1554, and 193.1555,
 1688  Florida Statutes, in references thereto, section 193.1557,
 1689  Florida Statutes, is reenacted to read:
 1690         193.1557 Assessment of certain property damaged or
 1691  destroyed by Hurricane Michael.—For property damaged or
 1692  destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
 1693  193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
 1694  additions, or improvements commenced within 5 years after
 1695  January 1, 2019. This section applies to the 2019-2023 tax rolls
 1696  and shall stand repealed on December 31, 2023.
 1697         Section 37. For the purpose of incorporating the amendment
 1698  made by this act to section 212.06, Florida Statutes, in a
 1699  reference thereto, paragraph (c) of subsection (1) of section
 1700  212.07, Florida Statutes, is reenacted to read:
 1701         212.07 Sales, storage, use tax; tax added to purchase
 1702  price; dealer not to absorb; liability of purchasers who cannot
 1703  prove payment of the tax; penalties; general exemptions.—
 1704         (1)
 1705         (c) Unless the purchaser of tangible personal property that
 1706  is incorporated into tangible personal property manufactured,
 1707  produced, compounded, processed, or fabricated for one’s own use
 1708  and subject to the tax imposed under s. 212.06(1)(b) or is
 1709  purchased for export under s. 212.06(5)(a)1. extends a
 1710  certificate in compliance with the rules of the department, the
 1711  dealer shall himself or herself be liable for and pay the tax.
 1712         Section 38. For the purpose of incorporating the amendment
 1713  made by this act to section 212.13, Florida Statutes, in a
 1714  reference thereto, paragraph (f) of subsection (18) of section
 1715  212.08, Florida Statutes, is reenacted to read:
 1716         212.08 Sales, rental, use, consumption, distribution, and
 1717  storage tax; specified exemptions.—The sale at retail, the
 1718  rental, the use, the consumption, the distribution, and the
 1719  storage to be used or consumed in this state of the following
 1720  are hereby specifically exempt from the tax imposed by this
 1721  chapter.
 1722         (18) MACHINERY AND EQUIPMENT USED PREDOMINANTLY FOR
 1723  RESEARCH AND DEVELOPMENT.—
 1724         (f) Purchasers shall maintain all documentation necessary
 1725  to prove the exempt status of purchases and fabrication activity
 1726  and make such documentation available for inspection pursuant to
 1727  the requirements of s. 212.13(2).
 1728         Section 39. (1) The Department of Revenue is authorized,
 1729  and all conditions are deemed met, to adopt emergency rules
 1730  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1731  implementing the amendment made by this act to s. 212.06,
 1732  Florida Statutes, and the creation of ss. 211.0252, 212.1833,
 1733  220.1876, 220.198, 402.62, and 624.51056, Florida Statutes, by
 1734  this act.
 1735         (2) Notwithstanding any other law, emergency rules adopted
 1736  pursuant to subsection (1) are effective for 6 months after
 1737  adoption and may be renewed during the pendency of procedures to
 1738  adopt permanent rules addressing the subject of the emergency
 1739  rules.
 1740         (3) This section shall take effect upon becoming a law and
 1741  expires January 1, 2025.
 1742         Section 40. For the 2021-2022 fiscal year, the sum of
 1743  $208,000 in nonrecurring funds is appropriated from the General
 1744  Revenue Fund to the Department of Revenue for the purpose of
 1745  implementing the provisions related to the Strong Families Tax
 1746  Credit created by this act.
 1747         Section 41. The Florida Institute for Child Welfare shall
 1748  analyze the use of funding provided by the tax credit authorized
 1749  under s. 402.62, Florida Statutes, as created by this act, and
 1750  submit a report to the Governor, the President of the Senate,
 1751  and the Speaker of the House of Representatives by October 31,
 1752  2025. The report must, at a minimum, include the total funding
 1753  amount and categorize the funding by type of program, describe
 1754  the programs that were funded, and assess the outcomes that were
 1755  achieved using the funding.
 1756         Section 42. If any provision of this act or its application
 1757  to any person or circumstance is held invalid, the invalidity
 1758  does not affect other provisions or applications of this act
 1759  which can be given effect without the invalid provision or
 1760  application, and to this end the provisions of this act are
 1761  declared severable.
 1762         Section 43. Except as otherwise expressly provided in this
 1763  act and except for this section, which shall take effect upon
 1764  becoming a law, this act shall take effect July 1, 2021.
 1765  
 1766  ================= T I T L E  A M E N D M E N T ================
 1767  And the title is amended as follows:
 1768         Delete everything before the enacting clause
 1769  and insert:
 1770                        A bill to be entitled                      
 1771         An act relating to taxation; repealing s. 193.019,
 1772         F.S., relating to hospitals and community benefit
 1773         reporting; amending s. 193.155, F.S.; adding
 1774         exceptions to the definition of the term “change of
 1775         ownership” for purposes of a certain homestead
 1776         assessment limitation; providing that changes,
 1777         additions, or improvements, including ancillary
 1778         improvements, to homestead property damaged or
 1779         destroyed by misfortune or calamity must be assessed
 1780         upon substantial completion; specifying that the
 1781         assessed value of the replaced homestead property must
 1782         be calculated using the assessed value of the
 1783         homestead property on a certain date before the date
 1784         on which the damage or destruction was sustained;
 1785         providing that certain changes, additions, or
 1786         improvements must be reassessed at just value in
 1787         subsequent years; amending s. 193.1554, F.S.;
 1788         providing that changes, additions, or improvements,
 1789         including ancillary improvements, to nonhomestead
 1790         residential property damaged or destroyed by
 1791         misfortune or calamity must be assessed upon
 1792         substantial completion; specifying that the assessed
 1793         value of the replaced nonhomestead residential
 1794         property must be calculated using the assessed value
 1795         of the nonhomestead residential property on a certain
 1796         date before the date on which the damage or
 1797         destruction was sustained; providing that certain
 1798         changes, additions, or improvements must be reassessed
 1799         at just value in subsequent years; amending s.
 1800         193.1555, F.S.; providing that changes, additions, or
 1801         improvements, including ancillary improvements, to
 1802         certain nonresidential real property damaged or
 1803         destroyed by misfortune or calamity must be assessed
 1804         upon substantial completion; specifying that the
 1805         assessed value of the replaced nonresidential real
 1806         property shall be calculated using the assessed value
 1807         of the residential and nonresidential real property on
 1808         a certain date before the date on which the damage or
 1809         destruction was sustained; providing that certain
 1810         changes, additions, or improvements must be reassessed
 1811         at just value in subsequent years; providing
 1812         construction and applicability; amending s. 196.196,
 1813         F.S.; specifying that portions of property not used
 1814         for certain purposes are not exempt from ad valorem
 1815         taxation; specifying that exemptions for certain
 1816         portions of property from ad valorem taxation are not
 1817         affected so long as such portions of property are used
 1818         for specified purposes; providing applicability and
 1819         construction; amending s. 196.1978, F.S.; exempting
 1820         certain multifamily projects from ad valorem taxation;
 1821         making technical changes; amending s. 196.198, F.S.;
 1822         providing that improvements to real property are
 1823         deemed owned by certain educational institutions for
 1824         purposes of the educational exemption from ad valorem
 1825         taxation if certain criteria are met; providing that
 1826         such educational institutions shall receive the full
 1827         benefit of the exemption; requiring the property owner
 1828         to make certain disclosures to the educational
 1829         institution; exempting certain property owned by a
 1830         house of public worship from ad valorem taxation;
 1831         providing construction; amending s. 196.199, F.S.;
 1832         exempting municipal property used for a motorsports
 1833         entertainment complex from ad valorem taxation if
 1834         certain criteria are met; providing applicability;
 1835         providing for expiration; amending s. 197.222, F.S.;
 1836         requiring, rather than authorizing, tax collectors to
 1837         accept late payments of prepaid property taxes within
 1838         a certain timeframe; deleting a late payment penalty;
 1839         amending s. 201.08, F.S.; providing that modifications
 1840         of certain original documents for certain purposes on
 1841         which documentary stamp taxes were previously paid are
 1842         not renewals and are not subject to the documentary
 1843         stamp tax; creating s. 211.0252, F.S.; providing
 1844         credits against oil and gas production taxes under the
 1845         Strong Families Tax Credit; amending s. 211.3106,
 1846         F.S.; specifying the severance tax rate for a certain
 1847         heavy mineral under certain circumstances; amending s.
 1848         212.06, F.S.; revising the definition of the term
 1849         “dealer”; revising a condition for a sales tax
 1850         exception for tangible personal property imported,
 1851         produced, or manufactured in this state for export;
 1852         defining terms; specifying application requirements
 1853         and procedures for a forwarding agent to apply for a
 1854         Florida Certificate of Forwarding Agent Address from
 1855         the Department of Revenue; requiring forwarding agents
 1856         receiving such certificate to register as dealers for
 1857         purposes of the sales and use tax; specifying
 1858         requirements for sales tax remittance and for
 1859         recordkeeping; specifying the timeframe for expiration
 1860         of certificates and procedures for renewal; requiring
 1861         forwarding agents to update information; requiring the
 1862         department to verify certain information; authorizing
 1863         the department to suspend or revoke certificates under
 1864         certain circumstances; requiring the department to
 1865         provide a list on its website of forwarding agents who
 1866         have received certificates; providing circumstances
 1867         and requirements for and construction related to
 1868         dealers accepting certificates or relying on the
 1869         department’s website list in lieu of collecting
 1870         certain taxes; providing criminal penalties for
 1871         certain violations; authorizing the department to
 1872         adopt rules; amending s. 212.08, F.S.; extending the
 1873         expiration date of the sales tax exemption for data
 1874         center property; exempting specified items that assist
 1875         in independent living from the sales tax; amending s.
 1876         212.13, F.S.; revising recordkeeping requirements for
 1877         dealers collecting the sales and use tax; amending s.
 1878         212.15, F.S.; providing that stolen sales tax revenue
 1879         may be aggregated for the purposes of determining the
 1880         grade of certain criminal offenses; creating s.
 1881         212.1833, F.S.; providing a credit against sales taxes
 1882         payable by direct pay permitholders under the Strong
 1883         Families Tax Credit; amending s. 213.053, F.S.;
 1884         authorizing the department to publish a list of
 1885         forwarding agents who have received Florida
 1886         Certificates of Forwarding Agent Address on its
 1887         website; amending s. 220.02, F.S.; specifying the
 1888         order in which corporate income tax credits under the
 1889         Strong Families Tax Credit and the internship tax
 1890         credit are applied; amending s. 220.13, F.S.;
 1891         requiring corporate income taxpayers to add back to
 1892         their taxable income claimed credit amounts under the
 1893         Strong Families Tax Credit and the internship tax
 1894         credit; providing an exception; amending s. 220.186,
 1895         F.S.; providing that a corporate income tax credit
 1896         claimed under the Strong Families Tax Credit is not
 1897         applied in the calculation of the Florida alternative
 1898         minimum tax credit; creating s. 220.1876, F.S.;
 1899         providing a credit against the corporate income tax
 1900         under the Strong Families Tax Credit; specifying
 1901         requirements and procedures for the credit; creating
 1902         s. 220.198, F.S.; providing a short title; defining
 1903         terms; providing a corporate income tax credit for
 1904         qualified businesses employing student interns if
 1905         certain criteria are met; specifying the amount of the
 1906         credit a qualified business may claim per student
 1907         intern; specifying a limit on the credit claimed per
 1908         taxable year; specifying the combined total amount of
 1909         tax credits which may be granted per state fiscal year
 1910         in specified years; requiring that credits be
 1911         allocated on a prorated basis if total approved
 1912         credits exceed the limit; authorizing the department
 1913         to adopt certain rules; authorizing a qualified
 1914         business to carry forward unused credit for a certain
 1915         time; s. 288.106, F.S.; reauthorizing the tax refund
 1916         program for qualified target industry businesses;
 1917         creating s. 402.62, F.S.; creating the Strong Families
 1918         Tax Credit; defining terms; specifying requirements
 1919         for the Department of Children and Families in
 1920         designating eligible charitable organizations;
 1921         specifying requirements for eligible charitable
 1922         organizations receiving contributions; specifying
 1923         duties of the Department of Children and Families;
 1924         specifying a limitation on, and application procedures
 1925         for, the tax credit; specifying requirements and
 1926         procedures for, and restrictions on, the carryforward,
 1927         conveyance, transfer, assignment, and rescindment of
 1928         credits; specifying requirements and procedures for
 1929         the department; providing construction; authorizing
 1930         the department, the Division of Alcoholic Beverages
 1931         and Tobacco of the Department of Business and
 1932         Professional Regulation, and the Department of
 1933         Children and Families to develop a cooperative
 1934         agreement and adopt rules; authorizing certain
 1935         interagency information sharing; creating ss. 561.1212
 1936         and 624.51056, F.S.; providing credits against excise
 1937         taxes on certain alcoholic beverages and the insurance
 1938         premium tax, respectively, under the Strong Families
 1939         Tax Credit; specifying requirements and procedures
 1940         for, and limitations on, the credits; amending s.
 1941         624.509, F.S.; revising the order in which credits are
 1942         taken under that section; providing sales tax
 1943         exemptions for certain clothing, wallets, bags, school
 1944         supplies, personal computers, and personal computer
 1945         related accessories during a certain timeframe;
 1946         defining terms; specifying locations where the
 1947         exemptions do not apply; authorizing certain dealers
 1948         to opt out of participating in the exemptions, subject
 1949         to certain conditions; authorizing the department to
 1950         adopt emergency rules; providing sales tax exemptions
 1951         for certain disaster preparedness supplies during a
 1952         certain timeframe; specifying locations where the
 1953         exemptions do not apply; authorizing the department to
 1954         adopt emergency rules; reenacting s. 192.0105(3)(a),
 1955         F.S., relating to taxpayer rights, to incorporate the
 1956         amendment made to s. 197.222, F.S., in a reference
 1957         thereto; reenacting s. 193.1557, F.S., relating to
 1958         assessment of property damaged or destroyed by
 1959         Hurricane Michael, to incorporate the amendments made
 1960         to ss. 193.155, 193.1554, and 193.1555, F.S., in
 1961         references thereto; reenacting s. 212.07(1)(c), F.S.,
 1962         relating to the sales, storage, and use tax, to
 1963         incorporate the amendment made to s. 212.06, F.S., in
 1964         a reference thereto; reenacting s. 212.08(18)(f),
 1965         F.S., relating to the sales, rental, use, consumption,
 1966         distribution, and storage tax, to incorporate the
 1967         amendment made to s. 212.13, F.S., in a reference
 1968         thereto; authorizing the department to adopt emergency
 1969         rules; providing for expiration of that authority;
 1970         providing an appropriation; requiring the Florida
 1971         Institute for Child Welfare to provide a certain
 1972         report to the Governor and the Legislature by a
 1973         specified date; providing for severability; providing
 1974         effective dates.