Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 358
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/21/2023           .                                

       The Committee on Finance and Tax (Burgess) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 20 - 55
    4  and insert:
    5         Section 1. Paragraph (o) of subsection (8) of section
    6  213.053, Florida Statutes, is amended to read:
    7         213.053 Confidentiality and information sharing.—
    8         (8) Notwithstanding any other provision of this section,
    9  the department may provide:
   10         (o) Information relative to ss. 220.1845, 220.199, and
   11  376.30781 to the Department of Environmental Protection in the
   12  conduct of its official business.
   14  Disclosure of information under this subsection shall be
   15  pursuant to a written agreement between the executive director
   16  and the agency. Such agencies, governmental or nongovernmental,
   17  shall be bound by the same requirements of confidentiality as
   18  the Department of Revenue. Breach of confidentiality is a
   19  misdemeanor of the first degree, punishable as provided by s.
   20  775.082 or s. 775.083.
   21         Section 2. Section 220.199, Florida Statutes, is created to
   22  read:
   23         220.199Residential graywater system tax credit.—
   24         (1)For purposes of this section, the term:
   25         (a)“Developer” has the same meaning as in s. 380.031(2).
   26         (b)“Graywater” has the same meaning as in s.
   27  381.0065(2)(f).
   28         (2)For taxable years beginning on or after January 1,
   29  2024, a developer or homebuilder is eligible to receive a credit
   30  against the tax imposed by this chapter in an amount up to 50
   31  percent of the cost of each NSF/ANSI 350 Class R certified
   32  noncommercial, residential graywater system purchased during the
   33  taxable year. The tax credit may not exceed $4,200 for each
   34  system purchased.
   35         (3)To claim a credit under this section, a developer or
   36  homebuilder must submit an application to the Department of
   37  Environmental Protection which includes documentation showing
   38  that the developer or homebuilder has purchased for use in this
   39  state a graywater system meeting the requirements of subsection
   40  (2) and that the graywater system meets the functionality
   41  assurances provided in s. 403.892(3)(c). The Department of
   42  Environmental Protection shall make a determination on the
   43  eligibility of the applicant for the credit sought and shall
   44  certify the determination to the applicant and the Department of
   45  Revenue within 60 days after receipt of a completed application.
   46  The taxpayer must attach the certification from the Department
   47  of Environmental Protection to the tax return on which the
   48  credit is claimed.
   49         (4)Any unused tax credit authorized under this section may
   50  be carried forward and claimed by the taxpayer for up to 2
   51  taxable years.
   52         (5)The Department of Revenue shall adopt rules to
   53  administer this section, including, but not limited to, rules
   54  prescribing forms for a credit and any evidence needed to
   55  substantiate a claim for a credit under this section.
   56         (6)The Department of Environmental Protection shall adopt
   57  rules to administer this section, including, but not limited to,
   58  rules relating to application forms for credit approval and
   59  certification and the application and certification procedures,
   60  guidelines, and requirements necessary to administer this
   61  section.
   63  ================= T I T L E  A M E N D M E N T ================
   64  And the title is amended as follows:
   65         Delete lines 3 - 11
   66  and insert:
   67         credits; amending s. 213.053, F.S.; authorizing the
   68         Department of Revenue to provide certain information
   69         to the Department of Environmental Protection;
   70         creating s. 220.199, F.S.; defining terms; providing a
   71         tax credit to developers and homebuilders for certain
   72         graywater systems purchased during the taxable year;
   73         providing a cap on the amount of the tax credit per
   74         system; specifying information the developer or
   75         homebuilder must provide to the Department of
   76         Environmental Protection; requiring the Department of
   77         Environmental Protection to certify to the applicant
   78         and the Department of Revenue its determination of an
   79         applicant’s eligibility for the tax credit within a
   80         specified timeframe; authorizing tax credits to be
   81         carried forward for up to a specified number of years;
   82         requiring the Department of Revenue and the Department
   83         of Environmental Protection to adopt rules; amending
   84         s.