Florida Senate - 2024                             CS for SB 7074
       
       
        
       By the Committees on Appropriations; and Finance and Tax
       
       
       
       
       
       576-03809-24                                          20247074c1
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 125.0104,
    3         F.S.; prohibiting a plan for tourist development from
    4         allocating more than a certain percentage of the tax
    5         revenue to a publicly owned and operated convention
    6         center for certain purposes, unless approved by a
    7         supermajority vote; amending s. 192.001, F.S.;
    8         revising the definition of the term “tangible personal
    9         property”; providing retroactive applicability;
   10         amending s. 192.0105, F.S.; providing that a taxpayer
   11         has a right to know certain information regarding
   12         property determined not to have been entitled to a
   13         homestead exemption; amending s. 193.155, F.S.;
   14         extending the timeframe for changes, additions, or
   15         improvements following damage or destruction of a
   16         homestead to commence for certain assessment
   17         requirements to apply; specifying the timeframes and
   18         the manner in which erroneous assessments of property
   19         must be corrected; prohibiting back taxes from being
   20         due for any year as a result of certain
   21         recalculations; deleting a calculation of back taxes;
   22         requiring property appraisers to include certain
   23         information with notices of tax liens; amending s.
   24         193.624, F.S.; revising the definition of the term
   25         “renewable energy source device”; providing
   26         applicability; amending s. 193.703, F.S.; providing
   27         that a person may not be assessed unpaid taxes under
   28         certain circumstances; creating s. 195.028, F.S.;
   29         requiring the Department of Revenue to create multi
   30         language versions of forms under certain
   31         circumstances; specifying a requirement and
   32         authorization for such forms; requiring the department
   33         to develop and post certain documents related to
   34         property tax exemptions; amending s. 196.011, F.S.;
   35         providing that taxpayers are not responsible for
   36         specified payments in certain circumstances; requiring
   37         property appraisers to provide multi-language
   38         applications under certain circumstances; amending s.
   39         196.031, F.S.; extending the timeframe before a
   40         property owner’s failure to commence repair or
   41         rebuilding of homestead property constitutes
   42         abandonment; amending s. 196.075, F.S.; providing that
   43         a person may not be assessed unpaid taxes under
   44         certain circumstances; amending s. 196.121, F.S.;
   45         requiring homestead application forms to include
   46         certain information; amending s. 196.161, F.S.;
   47         providing that a property may not be subject to unpaid
   48         taxes, penalties, or interest under certain
   49         circumstances; requiring property appraisers to
   50         include certain information with notices of tax liens;
   51         providing that a person may not be assessed unpaid
   52         taxes under certain circumstances; amending s.
   53         196.1978, F.S.; revising the definition of the term
   54         “newly constructed”; revising conditions for when
   55         multifamily projects are considered property used for
   56         a charitable purpose and are eligible to receive an ad
   57         valorem property tax exemption; making technical
   58         changes; requiring property appraisers to exempt
   59         certain units from ad valorem property taxes;
   60         providing the method for determining the value of a
   61         unit for certain purposes; requiring property
   62         appraisers to review certain applications and make
   63         certain determinations; authorizing property
   64         appraisers to request and review additional
   65         information; authorizing property appraisers to grant
   66         exemptions only under certain conditions; revising
   67         requirements for property owners seeking a
   68         certification notice from the Florida Housing Finance
   69         Corporation; providing that a certain determination by
   70         the corporation does not constitute an exemption;
   71         revising eligibility; conforming provisions to changes
   72         made by the act; amending s. 196.1979, F.S.; revising
   73         the value to which a certain ad valorem property tax
   74         exemption applies; revising a condition of eligibility
   75         for vacant residential units to qualify for a certain
   76         ad valorem property tax exemption; making technical
   77         changes; revising the deadline for an application for
   78         exemption; revising deadlines by which boards and
   79         governing bodies must deliver to or notify the
   80         department of the adoption, repeal, or expiration of
   81         certain ordinances; requiring property appraisers to
   82         review certain applications and make certain
   83         determinations; authorizing property appraisers to
   84         request and review additional information; authorizing
   85         property appraisers to grant exemptions only under
   86         certain conditions; providing the method for
   87         determining the value of a unit for certain purposes;
   88         providing for retroactive applicability; amending s.
   89         196.1978, F.S.; authorizing a taxing authority,
   90         beginning at a specified time, to elect not to exempt
   91         certain property upon adoption of an ordinance or a
   92         resolution; specifying requirements and limitations
   93         for the ordinance or resolution; providing
   94         applicability; specifying duties of the taxing
   95         authority; providing applicability; amending s.
   96         196.24, F.S.; revising the amount of a certain
   97         exemption related to disabled ex-servicemembers;
   98         providing applicability; amending s. 200.069, F.S.;
   99         providing that the property appraiser, rather than the
  100         local governing board, may request the notice of
  101         proposed property taxes and notice of non-ad valorem
  102         assessments; amending s. 201.08, F.S.; providing
  103         applicability; defining the term “principal limit”;
  104         requiring that certain taxes be calculated based on
  105         the principal limit at a specified event; providing
  106         retroactive operation; providing construction;
  107         amending s. 201.21, F.S.; exempting all non-interest
  108         bearing promissory notes, non-interest-bearing
  109         nonnegotiable notes, or non-interest-bearing written
  110         obligations, for specified purposes, from documentary
  111         stamp taxes in connection with the sale of alarm
  112         systems; amending s. 206.9931, F.S.; deleting a
  113         registration fee for certain parties; amending s.
  114         206.9955, F.S.; revising the rates of certain taxes on
  115         natural gas fuel for a specified timeframe; reenacting
  116         s. 206.996(1) and (4), F.S., relating to monthly
  117         reports by natural gas fuel retailers and deductions,
  118         to incorporate the amendment made to s. 206.9955,
  119         F.S., in references thereto; reenacting s. 206.997,
  120         F.S., relating to state and local alternative fuel
  121         user fee clearing trust funds and distributions, to
  122         incorporate the amendment made to s. 206.9955, F.S.,
  123         in references thereto; creating s. 211.0254, F.S.;
  124         authorizing the use of credits against certain taxes
  125         beginning on a specified date; providing a limitation
  126         on such credits; providing construction; providing
  127         applicability; creating s. 212.1835, F.S.; authorizing
  128         the use of credits against certain taxes beginning on
  129         a specified date; authorizing certain expenses and
  130         payments to count toward the tax due; providing
  131         construction; providing applicability; requiring
  132         electronic filing of returns and payment of taxes;
  133         amending s. 212.0306, F.S.; revising the necessary
  134         vote in a referendum for the levy of a certain local
  135         option food and beverage tax; amending s. 212.05,
  136         F.S.; making technical changes; specifying the
  137         application of an exemption for sales tax for certain
  138         purchasers of boats and aircraft; amending s. 212.054,
  139         F.S.; specifying that certain purchases are considered
  140         a single item for purposes of discretionary sales
  141         surtax; specifying that certain property sales are
  142         deemed to occur in the county where the purchaser
  143         resides, as identified on specified documents;
  144         amending s. 212.055, F.S.; deleting a restriction on
  145         counties authorized to levy an indigent care and
  146         trauma center surtax; amending s. 212.11, F.S.;
  147         authorizing an automatic extension for filing returns
  148         and remitting sales and use tax when specified states
  149         of emergency are declared; amending s. 212.12, F.S.;
  150         revising the amount of a sales tax collection
  151         allowance for certain dealers; amending s. 212.20,
  152         F.S.; deleting the future repeal of provisions related
  153         to annual distributions to the Florida Agricultural
  154         Promotional Campaign Trust Fund; amending s. 213.21,
  155         F.S.; authorizing the department to consider requests
  156         to settle or compromise certain liabilities after
  157         certain time periods have expired, in certain
  158         circumstances; providing a limitation; providing that
  159         certain department decisions are not subject to
  160         review; amending s. 213.67, F.S.; authorizing certain
  161         parties to include additional specified amounts in a
  162         garnishment levy notice; revising methods for delivery
  163         of levy notices; amending s. 220.02, F.S.; revising
  164         the order in which credits may be taken to include a
  165         specified credit; amending s. 220.03, F.S.; revising
  166         the date of adoption of the Internal Revenue Code and
  167         other federal income tax statutes for purposes of the
  168         state corporate income tax; providing retroactive
  169         operation; amending s. 220.19, F.S.; authorizing the
  170         use of credits against certain taxes beginning on a
  171         specified date; revising obsolete provisions;
  172         authorizing certain taxpayers to use the credit in a
  173         specified manner; providing applicability; amending s.
  174         220.1915, F.S.; revising the definition of the term
  175         “qualifying railroad”; revising application
  176         requirements for the credit for qualified railroad
  177         reconstruction or replacement expenditures; revising
  178         requirements for the department related to the
  179         issuance of a certain letter; revising conditions for
  180         carry-forward and transfer of such credit; creating s.
  181         220.1992, F.S.; defining the terms “qualified
  182         employee” and “qualified taxpayer”; establishing a
  183         credit against specified taxes for taxpayers that
  184         employ specified individuals; specifying the amount of
  185         such tax credit; authorizing the department to adopt
  186         rules governing the manner and form of the application
  187         for such tax credit; specifying requirements for such
  188         form; requiring the department to approve the tax
  189         credit prior to the taxpayer taking the credit;
  190         requiring the department to approve the tax credits in
  191         a specified manner; requiring the department to notify
  192         the taxpayer in a specified manner if the department
  193         determines an application is incomplete; providing
  194         that such taxpayer has a specified timeframe to
  195         correct any deficiency; providing that certain
  196         applications are deemed complete on a specified date;
  197         prohibiting taxpayers from claiming a tax credit more
  198         than a specified amount; authorizing the carryforward
  199         of credits in a specified manner; providing the
  200         maximum amount of credit that may be granted during
  201         specified fiscal years; authorizing the department to
  202         consult with specified entities for a certain purpose;
  203         amending s. 220.222, F.S.; providing an automatic
  204         extension for the due date for a specified return in
  205         certain circumstances; creating s. 402.261, F.S.;
  206         defining terms; authorizing certain taxpayers to
  207         receive tax credits for certain actions; providing
  208         requirements for such credits; specifying the maximum
  209         tax credit that may be granted; authorizing tax
  210         credits be carried forward; requiring repayment of tax
  211         credits under certain conditions and using a specified
  212         formula; requiring certain taxpayers to file specified
  213         returns and reports; requiring that certain funds be
  214         distributed; requiring taxpayers to submit
  215         applications beginning on a specified date to receive
  216         tax credits; requiring the application to include
  217         certain information; requiring the Department of
  218         Revenue to approve tax credits in a specified manner;
  219         prohibiting the transfer of a tax credit; providing an
  220         exception; requiring the department to approve certain
  221         transfers; requiring a specified approval before the
  222         transfer of certain credits; authorizing credits to be
  223         rescinded during a specified time period; requiring
  224         specified approval before certain credits may be
  225         rescinded; requiring rescinded credits to be made
  226         available for use in a specified manner; requiring the
  227         department to provide specified letters in a certain
  228         time period with certain information; authorizing the
  229         department to adopt rules; amending s. 402.62, F.S.;
  230         revising the requirements for the Department of
  231         Children and Families in designating eligible
  232         charitable organizations; increasing the Strong
  233         Families Tax Credit cap; specifying when applications
  234         may be submitted to the Department of Revenue;
  235         amending s. 561.121, F.S.; providing for a specified
  236         monthly distribution to specified entities of funds
  237         collected from certain excise taxes on alcoholic
  238         beverages and license fees on vendors; providing for
  239         the uses of such funds; providing for future repeal;
  240         creating s. 561.1214, F.S.; authorizing the use of
  241         credits against certain taxes beginning on a specified
  242         date; providing a limitation on such credits;
  243         providing applicability; providing construction;
  244         reenacting s. 571.26, F.S., relating to the Florida
  245         Agricultural Promotional Campaign Trust Fund;
  246         repealing s. 41 of chapter 2023-157, Laws of Florida,
  247         which provides for the expiration and reversion of a
  248         specified provision of law; amending s. 571.265, F.S.;
  249         deleting the future repeal of provisions related to
  250         the promotion of Florida thoroughbred breeding and of
  251         thoroughbred racing; amending s. 624.509, F.S.;
  252         revising the order in which certain credits and
  253         deductions may be taken to incorporate changes made by
  254         this act; amending s. 624.5107, F.S.; authorizing the
  255         use of credits against certain taxes beginning on a
  256         specified date; providing a limitation; providing
  257         construction; providing applicability; creating s.
  258         624.5108, F.S.; requiring insurers to deduct specified
  259         amounts from the premiums for certain policies;
  260         defining the term “flood”; providing applicability;
  261         requiring the deductions amount to be separately
  262         stated; providing reporting requirements; providing
  263         that such deductions do not reduce insurers’ direct
  264         written premiums; providing for a credit for a
  265         specified timeframe against insurance premium tax for
  266         insurers in a specified amount; exempting insurers
  267         claiming such credit from retaliatory tax; providing
  268         construction; providing for carry-forward of certain
  269         credits; requiring certain insurers to include certain
  270         information with their quarterly and annual
  271         statements; requiring the office to include certain
  272         information in certain reports; authorizing the
  273         department to perform necessary audits and
  274         investigations; requiring the Office of Insurance
  275         Regulation to provide technical assistance; requiring
  276         the office to examine certain information and take
  277         corrective measures; authorizing the department and
  278         the office to adopt emergency rules; providing for
  279         future repeal; exempting from sales and use tax
  280         specified disaster preparedness supplies during
  281         specified timeframes; providing applicability;
  282         authorizing the department to adopt emergency rules;
  283         exempting from sales and use tax admissions to certain
  284         events, performances, and facilities, certain season
  285         tickets, and the retail sale of certain boating and
  286         water activity, camping, fishing, general outdoor, and
  287         residential pool supplies during specified timeframes;
  288         defining terms; providing applicability; authorizing
  289         the department to adopt emergency rules; exempting
  290         from sales and use tax the retail sale of certain
  291         clothing, wallets, bags, school supplies, learning
  292         aids and jigsaw puzzles, and personal computers and
  293         personal computer-related accessories during specified
  294         timeframes; defining terms; providing applicability;
  295         authorizing certain dealers to opt out of
  296         participating in the tax holiday, subject to certain
  297         requirements; authorizing the department to adopt
  298         emergency rules; exempting from the sales and use tax
  299         the retail sale of certain tools during a specified
  300         timeframe; providing applicability; authorizing the
  301         department to adopt emergency rules; authorizing the
  302         department to adopt emergency rules for specified
  303         provisions; providing for future expiration; providing
  304         effective dates.
  305          
  306  Be It Enacted by the Legislature of the State of Florida:
  307  
  308         Section 1. Paragraph (c) of subsection (4) of section
  309  125.0104, Florida Statutes, is amended to read:
  310         125.0104 Tourist development tax; procedure for levying;
  311  authorized uses; referendum; enforcement.—
  312         (4) ORDINANCE LEVY TAX; PROCEDURE.—
  313         (c)1. Before a referendum to enact or renew the ordinance
  314  levying and imposing the tax, the county tourist development
  315  council shall prepare and submit to the governing board of the
  316  county for its approval a plan for tourist development. The plan
  317  shall set forth the anticipated net tourist development tax
  318  revenue to be derived by the county for the 24 months following
  319  the levy of the tax; the tax district in which the enactment or
  320  renewal of the ordinance levying and imposing the tourist
  321  development tax is proposed; and a list, in the order of
  322  priority, of the proposed uses of the tax revenue by specific
  323  project or special use as the same are authorized under
  324  subsection (5). The plan shall include the approximate cost or
  325  expense allocation for each specific project or special use.
  326         2.Unless approved by a supermajority vote of the governing
  327  body of the county, the plan may not allocate more than 25
  328  percent of the tax revenue received or anticipated to be
  329  received for a fiscal year to fund a specific project or a
  330  special use to acquire, construct, extend, enlarge, remodel,
  331  repair, improve, maintain, or operate a publicly owned and
  332  operated convention center.
  333         Section 2. Effective upon this act becoming a law,
  334  paragraph (d) of subsection (11) of section 192.001, Florida
  335  Statutes, is amended to read:
  336         192.001 Definitions.—All definitions set out in chapters 1
  337  and 200 that are applicable to this chapter are included herein.
  338  In addition, the following definitions shall apply in the
  339  imposition of ad valorem taxes:
  340         (11) “Personal property,” for the purposes of ad valorem
  341  taxation, shall be divided into four categories as follows:
  342         (d) “Tangible personal property” means all goods, chattels,
  343  and other articles of value (but does not include the vehicular
  344  items enumerated in s. 1(b), Art. VII of the State Constitution
  345  and elsewhere defined) capable of manual possession and whose
  346  chief value is intrinsic to the article itself. “Construction
  347  work in progress” consists of those items of tangible personal
  348  property commonly known as fixtures, machinery, and equipment
  349  when in the process of being installed in new or expanded
  350  improvements to real property and whose value is materially
  351  enhanced upon connection or use with a preexisting, taxable,
  352  operational system or facility. Construction work in progress
  353  shall be deemed substantially completed when connected with the
  354  preexisting, taxable, operational system or facility. For the
  355  purposes of tangible personal property constructed or installed
  356  by an electric utility, construction work in progress shall be
  357  deemed substantially completed upon the earlier of when all
  358  permits or approvals required for commercial operation have been
  359  received or approved, or 1 year after the construction work in
  360  progress has been connected with the preexisting, taxable,
  361  operational system or facility. Inventory and household goods
  362  are expressly excluded from this definition.
  363         Section 3. (1)The amendment made by this act to s.
  364  192.001, Florida Statutes, applies retroactively beginning with
  365  the 2024 property tax roll.
  366         (2)This section shall take effect upon becoming a law.
  367         Section 4. Paragraph (g) of subsection (1) of section
  368  192.0105, Florida Statutes, is amended to read:
  369         192.0105 Taxpayer rights.—There is created a Florida
  370  Taxpayer’s Bill of Rights for property taxes and assessments to
  371  guarantee that the rights, privacy, and property of the
  372  taxpayers of this state are adequately safeguarded and protected
  373  during tax levy, assessment, collection, and enforcement
  374  processes administered under the revenue laws of this state. The
  375  Taxpayer’s Bill of Rights compiles, in one document, brief but
  376  comprehensive statements that summarize the rights and
  377  obligations of the property appraisers, tax collectors, clerks
  378  of the court, local governing boards, the Department of Revenue,
  379  and taxpayers. Additional rights afforded to payors of taxes and
  380  assessments imposed under the revenue laws of this state are
  381  provided in s. 213.015. The rights afforded taxpayers to assure
  382  that their privacy and property are safeguarded and protected
  383  during tax levy, assessment, and collection are available only
  384  insofar as they are implemented in other parts of the Florida
  385  Statutes or rules of the Department of Revenue. The rights so
  386  guaranteed to state taxpayers in the Florida Statutes and the
  387  departmental rules include:
  388         (1) THE RIGHT TO KNOW.—
  389         (g) The right, on property determined not to have been
  390  entitled to homestead exemption in a prior year, to notice of
  391  intent from the property appraiser to record notice of tax lien,
  392  information regarding why the taxpayer was not entitled to the
  393  exemption and how tax, penalties, and interest are calculated,
  394  and the right to pay tax, penalty, and interest before a tax
  395  lien is recorded for any prior year (see s. 196.161(1)(b)).
  396  
  397  Notwithstanding the right to information contained in this
  398  subsection, under s. 197.122 property owners are held to know
  399  that property taxes are due and payable annually and are charged
  400  with a duty to ascertain the amount of current and delinquent
  401  taxes and obtain the necessary information from the applicable
  402  governmental officials.
  403         Section 5. Paragraph (b) of subsection (4) and subsections
  404  (9) and (10) of section 193.155, Florida Statutes, are amended
  405  to read:
  406         193.155 Homestead assessments.—Homestead property shall be
  407  assessed at just value as of January 1, 1994. Property receiving
  408  the homestead exemption after January 1, 1994, shall be assessed
  409  at just value as of January 1 of the year in which the property
  410  receives the exemption unless the provisions of subsection (8)
  411  apply.
  412         (4)
  413         (b)1. Changes, additions, or improvements that replace all
  414  or a portion of homestead property, including ancillary
  415  improvements, damaged or destroyed by misfortune or calamity
  416  shall be assessed upon substantial completion as provided in
  417  this paragraph. Such assessment must be calculated using the
  418  homestead property’s assessed value as of the January 1
  419  immediately before the date on which the damage or destruction
  420  was sustained, subject to the assessment limitations in
  421  subsections (1) and (2), when:
  422         a. The square footage of the homestead property as changed
  423  or improved does not exceed 110 percent of the square footage of
  424  the homestead property before the damage or destruction; or
  425         b. The total square footage of the homestead property as
  426  changed or improved does not exceed 1,500 square feet.
  427         2. The homestead property’s assessed value must be
  428  increased by the just value of that portion of the changed or
  429  improved homestead property which is in excess of 110 percent of
  430  the square footage of the homestead property before the damage
  431  or destruction or of that portion exceeding 1,500 square feet.
  432         3. Homestead property damaged or destroyed by misfortune or
  433  calamity which, after being changed or improved, has a square
  434  footage of less than 100 percent of the homestead property’s
  435  total square footage before the damage or destruction shall be
  436  assessed pursuant to subsection (5).
  437         4. Changes, additions, or improvements assessed pursuant to
  438  this paragraph must be reassessed pursuant to subsection (1) in
  439  subsequent years. This paragraph applies to changes, additions,
  440  or improvements commenced within 5 3 years after the January 1
  441  following the damage or destruction of the homestead.
  442         (9) Erroneous assessments of homestead property assessed
  443  under this section may be corrected in the following manner:
  444         (a) If errors are made in arriving at any assessment under
  445  this section due to a material mistake of fact concerning an
  446  essential characteristic of the property, the just value and
  447  assessed value must be recalculated for every such year,
  448  including the year in which the mistake occurred, but the
  449  recalculated values shall be first applied to the tax roll in
  450  the year the mistake is discovered. No back taxes shall be due
  451  for any year as a result of recalculations under this paragraph.
  452         (b) If changes, additions, or improvements are not assessed
  453  at just value as of the first January 1 after they were
  454  substantially completed, the property appraiser shall determine
  455  the just value for such changes, additions, or improvements for
  456  the year they were substantially completed. Assessments for
  457  subsequent years shall be corrected, applying this section if
  458  applicable; provided, however, that if a building permit was
  459  required and has not been issued by the county, the assessment
  460  may be corrected from the later of the year following
  461  substantial completion or 10 years prior to the error being
  462  discovered. The recalculated values shall be first applied to
  463  the tax roll in the year the mistake is discovered. No back
  464  taxes shall be due for any year as a result of recalculations
  465  under this paragraph.
  466         (c) If back taxes are due pursuant to s. 193.092, the
  467  corrections made pursuant to this subsection shall be used to
  468  calculate such back taxes.
  469         (10) If the property appraiser determines that for any year
  470  or years within the prior 10 years a person who was not entitled
  471  to the homestead property assessment limitation granted under
  472  this section was granted the homestead property assessment
  473  limitation, the property appraiser making such determination
  474  shall serve upon the owner a notice of intent to record in the
  475  public records of the county a notice of tax lien against any
  476  property owned by that person in the county, and such property
  477  must be identified in the notice of tax lien. The property
  478  appraiser must include with such notice information explaining
  479  why the owner is not entitled to the limitation, the years for
  480  which unpaid taxes, penalties, and interest are due, and the
  481  manner in which unpaid taxes, penalties, and interest have been
  482  calculated. Such property that is situated in this state is
  483  subject to the unpaid taxes, plus a penalty of 50 percent of the
  484  unpaid taxes for each year and 15 percent interest per annum.
  485  However, when a person entitled to exemption pursuant to s.
  486  196.031 inadvertently receives the limitation pursuant to this
  487  section following a change of ownership or if the property
  488  appraiser improperly grants the property assessment limitation
  489  as a result of a clerical mistake or an omission, the assessment
  490  of such property must be corrected as provided in paragraph
  491  (9)(a), and the person need not pay the unpaid taxes, penalties,
  492  or interest. Before a lien may be filed, the person or entity so
  493  notified must be given 30 days to pay the taxes and any
  494  applicable penalties and interest. If the property appraiser
  495  improperly grants the property assessment limitation as a result
  496  of a clerical mistake or an omission, the person or entity
  497  improperly receiving the property assessment limitation may not
  498  be assessed a penalty or interest.
  499         Section 6. Subsection (1) of section 193.624, Florida
  500  Statutes, is amended to read:
  501         193.624 Assessment of renewable energy source devices.—
  502         (1) As used in this section, the term “renewable energy
  503  source device” means any of the following equipment that
  504  collects, transmits, stores, or uses solar energy, wind energy,
  505  or energy derived from geothermal deposits or biogas, as defined
  506  in s. 366.91:
  507         (a) Solar energy collectors, photovoltaic modules, and
  508  inverters.
  509         (b) Storage tanks and other storage systems, excluding
  510  swimming pools used as storage tanks.
  511         (c) Rockbeds.
  512         (d) Thermostats and other control devices.
  513         (e) Heat exchange devices.
  514         (f) Pumps and fans.
  515         (g) Roof ponds.
  516         (h) Freestanding thermal containers.
  517         (i) Pipes, ducts, wiring, structural supports, refrigerant
  518  handling systems, and other components used as integral parts of
  519  such systems; however, such equipment does not include
  520  conventional backup systems of any type or any equipment or
  521  structure that would be required in the absence of the renewable
  522  energy source device.
  523         (j) Windmills and wind turbines.
  524         (k) Wind-driven generators.
  525         (l) Power conditioning and storage devices that store or
  526  use solar energy, wind energy, or energy derived from geothermal
  527  deposits to generate electricity or mechanical forms of energy.
  528         (m) Pipes and other equipment used to transmit hot
  529  geothermal water to a dwelling or structure from a geothermal
  530  deposit.
  531         (n)Pipes, equipment, structural facilities, structural
  532  support, and any other machinery integral to the
  533  interconnection, production, storage, compression,
  534  transportation, processing, collection, and conversion of biogas
  535  from landfill waste; livestock farm waste, including manure;
  536  food waste; or treated wastewater into renewable natural gas as
  537  defined in s. 366.91.
  538  
  539  The term does not include equipment that is on the distribution
  540  or transmission side of the point at which a renewable energy
  541  source device is interconnected to an electric utility’s
  542  distribution grid or transmission lines or a natural gas
  543  pipeline or distribution system.
  544         Section 7. The amendment made by this act to s. 193.624,
  545  Florida Statutes, first applies to the 2025 property tax roll.
  546         Section 8. Subsection (7) of section 193.703, Florida
  547  Statutes, is amended to read:
  548         193.703 Reduction in assessment for living quarters of
  549  parents or grandparents.—
  550         (7) If the property appraiser determines that for any year
  551  within the previous 10 years a property owner who was not
  552  entitled to a reduction in assessed value under this section was
  553  granted such reduction, the property appraiser shall serve on
  554  the owner a notice of intent to record in the public records of
  555  the county a notice of tax lien against any property owned by
  556  that person in the county, and that property must be identified
  557  in the notice of tax lien. Any property that is owned by that
  558  person and is situated in this state is subject to the taxes
  559  exempted by the improper reduction, plus a penalty of 50 percent
  560  of the unpaid taxes for each year and interest at a rate of 15
  561  percent per annum. However, if a reduction is improperly granted
  562  due to a clerical mistake or an omission by the property
  563  appraiser, the person who improperly received the reduction may
  564  not be assessed the unpaid taxes, a penalty, or interest. Before
  565  such lien may be filed, the owner must be given 30 days within
  566  which to pay the taxes, penalties, and interest. Such lien is
  567  subject to s. 196.161(3).
  568         Section 9. Section 195.028, Florida Statutes, is created to
  569  read:
  570         195.028 Taxpayer-friendly property assessment
  571  administration information.—
  572         (1)Upon request by a property appraiser, the department
  573  must develop multi-language versions of forms prescribed by the
  574  department, if translation resources are reasonably available.
  575  Such forms must contain English and may include one or more
  576  requested languages other than English.
  577         (2)The department shall develop a flyer or brochure that
  578  shall be posted to the department’s and each property
  579  appraiser’s website informing taxpayers of examples of
  580  activities that may affect eligibility for ad valorem property
  581  tax exemptions, including but not limited to, rental of
  582  homestead property or establishment of permanent residency at
  583  another property.
  584         Section 10. Paragraph (a) of subsection (9) of section
  585  196.011, Florida Statutes, is amended, and subsection (13) is
  586  added to that section, to read:
  587         196.011 Annual application required for exemption.—
  588         (9)(a) A county may, at the request of the property
  589  appraiser and by a majority vote of its governing body, waive
  590  the requirement that an annual application or statement be made
  591  for exemption of property within the county after an initial
  592  application is made and the exemption granted. The waiver under
  593  this subsection of the annual application or statement
  594  requirement applies to all exemptions under this chapter except
  595  the exemption under s. 196.1995. Notwithstanding such waiver,
  596  refiling of an application or statement shall be required when
  597  any property granted an exemption is sold or otherwise disposed
  598  of, when the ownership changes in any manner, when the applicant
  599  for homestead exemption ceases to use the property as his or her
  600  homestead, or when the status of the owner changes so as to
  601  change the exempt status of the property. In its deliberations
  602  on whether to waive the annual application or statement
  603  requirement, the governing body shall consider the possibility
  604  of fraudulent exemption claims which may occur due to the waiver
  605  of the annual application requirement. The owner of any property
  606  granted an exemption who is not required to file an annual
  607  application or statement shall notify the property appraiser
  608  promptly whenever the use of the property or the status or
  609  condition of the owner changes so as to change the exempt status
  610  of the property. If any property owner fails to so notify the
  611  property appraiser and the property appraiser determines that
  612  for any year within the prior 10 years the owner was not
  613  entitled to receive such exemption, the owner of the property is
  614  subject to the taxes exempted as a result of such failure plus
  615  15 percent interest per annum and a penalty of 50 percent of the
  616  taxes exempted. However, if a homestead exemption is granted as
  617  a result of a clerical mistake or an omission by the property
  618  appraiser, the taxpayer need not pay the unpaid taxes,
  619  penalties, or interest. Except for homestead exemptions
  620  controlled by s. 196.161, the property appraiser making such
  621  determination shall record in the public records of the county a
  622  notice of tax lien against any property owned by that person or
  623  entity in the county, and such property must be identified in
  624  the notice of tax lien. Such property is subject to the payment
  625  of all taxes and penalties. Such lien when filed shall attach to
  626  any property, identified in the notice of tax lien, owned by the
  627  person who illegally or improperly received the exemption. If
  628  such person no longer owns property in that county but owns
  629  property in some other county or counties in the state, the
  630  property appraiser shall record a notice of tax lien in such
  631  other county or counties, identifying the property owned by such
  632  person or entity in such county or counties, and it shall become
  633  a lien against such property in such county or counties.
  634         (13) Upon request by an applicant, a property appraiser
  635  must provide a multi-language application, if such application
  636  has been developed by the department pursuant to s. 195.028.
  637         Section 11. Subsection (7) of section 196.031, Florida
  638  Statutes, is amended to read:
  639         196.031 Exemption of homesteads.—
  640         (7) When homestead property is damaged or destroyed by
  641  misfortune or calamity and the property is uninhabitable on
  642  January 1 after the damage or destruction occurs, the homestead
  643  exemption may be granted if the property is otherwise qualified
  644  and if the property owner notifies the property appraiser that
  645  he or she intends to repair or rebuild the property and live in
  646  the property as his or her primary residence after the property
  647  is repaired or rebuilt and does not claim a homestead exemption
  648  on any other property or otherwise violate this section. Failure
  649  by the property owner to commence the repair or rebuilding of
  650  the homestead property within 5 3 years after January 1
  651  following the property’s damage or destruction constitutes
  652  abandonment of the property as a homestead. After the 5-year 3
  653  year period, the expiration, lapse, nonrenewal, or revocation of
  654  a building permit issued to the property owner for such repairs
  655  or rebuilding also constitutes abandonment of the property as
  656  homestead.
  657         Section 12. Subsection (9) of section 196.075, Florida
  658  Statutes, is amended to read:
  659         196.075 Additional homestead exemption for persons 65 and
  660  older.—
  661         (9) If the property appraiser determines that for any year
  662  within the immediately previous 10 years a person who was not
  663  entitled to the additional homestead exemption under this
  664  section was granted such an exemption, the property appraiser
  665  shall serve upon the owner a notice of intent to record in the
  666  public records of the county a notice of tax lien against any
  667  property owned by that person in the county, and that property
  668  must be identified in the notice of tax lien. Any property that
  669  is owned by the taxpayer and is situated in this state is
  670  subject to the taxes exempted by the improper homestead
  671  exemption, plus a penalty of 50 percent of the unpaid taxes for
  672  each year and interest at a rate of 15 percent per annum.
  673  However, if such an exemption is improperly granted as a result
  674  of a clerical mistake or an omission by the property appraiser,
  675  the person who improperly received the exemption may not be
  676  assessed the unpaid taxes, a penalty, and interest. Before any
  677  such lien may be filed, the owner must be given 30 days within
  678  which to pay the taxes, penalties, and interest. Such a lien is
  679  subject to the procedures and provisions set forth in s.
  680  196.161(3).
  681         Section 13. Subsection (3) of section 196.121, Florida
  682  Statutes, is amended to read:
  683         196.121 Homestead exemptions; forms.—
  684         (3) The forms shall also contain the following:
  685         (a) Notice of examples of activities that may affect
  686  eligibility for homestead exemptions, including, but not limited
  687  to, rental of homestead property or establishment of permanent
  688  residency at another property.
  689         (b) Notice of the tax lien which can be imposed pursuant to
  690  s. 196.161.
  691         (c)(b) Notice that information contained in the application
  692  will be provided to the Department of Revenue and may also be
  693  provided to any state in which the applicant has previously
  694  resided.
  695         (d)(c) A requirement that the applicant read or have read
  696  to him or her the contents of the form.
  697         Section 14. Subsection (1) of section 196.161, Florida
  698  Statutes, is amended to read:
  699         196.161 Homestead exemptions; lien imposed on property of
  700  person claiming exemption although not a permanent resident.—
  701         (1)(a) When the estate of any person is being probated or
  702  administered in another state under an allegation that such
  703  person was a resident of that state and the estate of such
  704  person contains real property situate in this state upon which
  705  homestead exemption has been allowed pursuant to s. 196.031 for
  706  any year or years within 10 years immediately prior to the death
  707  of the deceased, then within 3 years after the death of such
  708  person the property appraiser of the county where the real
  709  property is located shall, upon knowledge of such fact, record a
  710  notice of tax lien against the property among the public records
  711  of that county, and the property shall be subject to the payment
  712  of all taxes exempt thereunder, a penalty of 50 percent of the
  713  unpaid taxes for each year, plus 15 percent interest per year,
  714  unless the circuit court having jurisdiction over the ancillary
  715  administration in this state determines that the decedent was a
  716  permanent resident of this state during the year or years an
  717  exemption was allowed, whereupon the lien shall not be filed or,
  718  if filed, shall be canceled of record by the property appraiser
  719  of the county where the real estate is located. However, if such
  720  exemption was granted as a result of a clerical mistake or an
  721  omission by the property appraiser, the property may not be
  722  subject to the unpaid taxes, penalties, or interest.
  723         (b) In addition, upon determination by the property
  724  appraiser that for any year or years within the prior 10 years a
  725  person who was not entitled to a homestead exemption was granted
  726  a homestead exemption from ad valorem taxes, it shall be the
  727  duty of the property appraiser making such determination to
  728  serve upon the owner a notice of intent to record in the public
  729  records of the county a notice of tax lien against any property
  730  owned by that person in the county, and such property shall be
  731  identified in the notice of tax lien. The property appraiser
  732  must include with such notice served upon the owner information
  733  explaining why the owner is not entitled to the homestead
  734  exemption; for which years unpaid taxes, penalties, and interest
  735  are due; and how unpaid taxes, penalties, and interest have been
  736  calculated. Such property which is situated in this state shall
  737  be subject to the taxes exempted thereby, plus a penalty of 50
  738  percent of the unpaid taxes for each year and 15 percent
  739  interest per annum. However, if a homestead exemption is
  740  improperly granted as a result of a clerical mistake or an
  741  omission by the property appraiser, the person improperly
  742  receiving the exemption shall not be assessed the unpaid taxes,
  743  penalty, and interest. Before any such lien may be filed, the
  744  owner so notified must be given 30 days to pay the taxes,
  745  penalties, and interest.
  746         Section 15. Effective upon becoming a law, subsection (3)
  747  of section 196.1978, Florida Statutes, is amended to read:
  748         196.1978 Affordable housing property exemption.—
  749         (3)(a) As used in this subsection, the term:
  750         1. “Corporation” means the Florida Housing Finance
  751  Corporation.
  752         2. “Newly constructed” means an improvement to real
  753  property which was substantially completed within 5 years before
  754  the date of an applicant’s first submission of a request for a
  755  certification notice or an application for an exemption pursuant
  756  to this subsection section, whichever is earlier.
  757         3. “Substantially completed” has the same meaning as in s.
  758  192.042(1).
  759         (b) Notwithstanding ss. 196.195 and 196.196, portions of
  760  property in a multifamily project are considered property used
  761  for a charitable purpose and are eligible to receive an ad
  762  valorem property tax exemption if such portions meet all of the
  763  following conditions:
  764         1. Provide affordable housing to natural persons or
  765  families meeting the income limitations provided in paragraph
  766  (d).;
  767         2.a. Are within a newly constructed multifamily project
  768  that contains more than 70 units dedicated to housing natural
  769  persons or families meeting the income limitations provided in
  770  paragraph (d); or
  771         b.Are within a newly constructed multifamily project in an
  772  area of critical state concern, as designated by s. 380.0552 or
  773  chapter 28-36, Florida Administrative Code, which contains more
  774  than 10 units dedicated to housing natural persons or families
  775  meeting the income limitations provided in paragraph (d). and
  776         3. Are rented for an amount that does not exceed the amount
  777  as specified by the most recent multifamily rental programs
  778  income and rent limit chart posted by the corporation and
  779  derived from the Multifamily Tax Subsidy Projects Income Limits
  780  published by the United States Department of Housing and Urban
  781  Development or 90 percent of the fair market value rent as
  782  determined by a rental market study meeting the requirements of
  783  paragraph (l) (m), whichever is less.
  784         (c) If a unit that in the previous year received qualified
  785  for the exemption under this subsection and was occupied by a
  786  tenant is vacant on January 1, the vacant unit is eligible for
  787  the exemption if the use of the unit is restricted to providing
  788  affordable housing that would otherwise meet the requirements of
  789  this subsection and a reasonable effort is made to lease the
  790  unit to eligible persons or families.
  791         (d)1. The property appraiser shall exempt:
  792         a.Seventy-five percent of the assessed value of the units
  793  in multifamily projects that meet the requirements of this
  794  subsection and are Qualified property used to house natural
  795  persons or families whose annual household income is greater
  796  than 80 percent but not more than 120 percent of the median
  797  annual adjusted gross income for households within the
  798  metropolitan statistical area or, if not within a metropolitan
  799  statistical area, within the county in which the person or
  800  family resides; and, must receive an ad valorem property tax
  801  exemption of 75 percent of the assessed value.
  802         b.2.From ad valorem property taxes the units in
  803  multifamily projects that meet the requirements of this
  804  subsection and are Qualified property used to house natural
  805  persons or families whose annual household income does not
  806  exceed 80 percent of the median annual adjusted gross income for
  807  households within the metropolitan statistical area or, if not
  808  within a metropolitan statistical area, within the county in
  809  which the person or family resides, is exempt from ad valorem
  810  property taxes.
  811         2.When determining the value of a unit for purposes of
  812  applying an exemption pursuant to this paragraph, the property
  813  appraiser must include in such valuation the proportionate share
  814  of the residential common areas, including the land, fairly
  815  attributable to such unit.
  816         (e) To be eligible to receive an exemption under this
  817  subsection, a property owner must submit an application on a
  818  form prescribed by the department by March 1 for the exemption,
  819  accompanied by a certification notice from the corporation to
  820  the property appraiser. The property appraiser shall review the
  821  application and determine whether the applicant meets all of the
  822  requirements of this subsection and is entitled to an exemption.
  823  A property appraiser may request and review additional
  824  information necessary to make such determination. A property
  825  appraiser may grant an exemption only for a property for which
  826  the corporation has issued a certification notice and which the
  827  property appraiser determines is entitled to an exemption.
  828         (f) To receive a certification notice, a property owner
  829  must submit a request to the corporation for certification on a
  830  form provided by the corporation which includes all of the
  831  following:
  832         1. The most recently completed rental market study meeting
  833  the requirements of paragraph (l) (m).
  834         2. A list of the units for which the property owner seeks
  835  an exemption.
  836         3. The rent amount received by the property owner for each
  837  unit for which the property owner seeks an exemption. If a unit
  838  is vacant and qualifies for an exemption under paragraph (c),
  839  the property owner must provide evidence of the published rent
  840  amount for each vacant unit.
  841         4. A sworn statement, under penalty of perjury, from the
  842  applicant restricting the property for a period of not less than
  843  3 years to housing persons or families who meet the income
  844  limitations under this subsection.
  845         (g) The corporation shall review the request for a
  846  certification notice and certify whether a property that meets
  847  the eligibility criteria of paragraphs (b) and (c) this
  848  subsection. A determination by the corporation regarding a
  849  request for a certification notice does not constitute a grant
  850  of an exemption pursuant to this subsection or final agency
  851  action pursuant to chapter 120.
  852         1. If the corporation determines that the property meets
  853  the eligibility criteria for an exemption under this subsection,
  854  the corporation must send a certification notice to the property
  855  owner and the property appraiser.
  856         2. If the corporation determines that the property does not
  857  meet the eligibility criteria, the corporation must notify the
  858  property owner and include the reasons for such determination.
  859         (h) The corporation shall post on its website the deadline
  860  to submit a request for a certification notice. The deadline
  861  must allow adequate time for a property owner to submit a timely
  862  application for exemption to the property appraiser.
  863         (i) The property appraiser shall review the application and
  864  determine if the applicant is entitled to an exemption. A
  865  property appraiser may grant an exemption only for a property
  866  for which the corporation has issued a certification notice.
  867         (j) If the property appraiser determines that for any year
  868  during the immediately previous 10 years a person who was not
  869  entitled to an exemption under this subsection was granted such
  870  an exemption, the property appraiser must serve upon the owner a
  871  notice of intent to record in the public records of the county a
  872  notice of tax lien against any property owned by that person in
  873  the county, and that property must be identified in the notice
  874  of tax lien. Any property owned by the taxpayer and situated in
  875  this state is subject to the taxes exempted by the improper
  876  exemption, plus a penalty of 50 percent of the unpaid taxes for
  877  each year and interest at a rate of 15 percent per annum. If an
  878  exemption is improperly granted as a result of a clerical
  879  mistake or an omission by the property appraiser, the property
  880  owner improperly receiving the exemption may not be assessed a
  881  penalty or interest.
  882         (j)(k) Units subject to an agreement with the corporation
  883  pursuant to chapter 420 recorded in the official records of the
  884  county in which the property is located to provide housing to
  885  natural persons or families meeting the extremely-low-income,
  886  very-low-income, or low-income limits specified in s. 420.0004
  887  are not eligible for this exemption.
  888         (k)(l) Property receiving an exemption pursuant to s.
  889  196.1979 or units used as a transient public lodging
  890  establishment as defined in s. 509.013 are is not eligible for
  891  this exemption.
  892         (l)(m) A rental market study submitted as required by
  893  subparagraph (f)1. paragraph (f) must identify the fair market
  894  value rent of each unit for which a property owner seeks an
  895  exemption. Only a certified general appraiser as defined in s.
  896  475.611 may issue a rental market study. The certified general
  897  appraiser must be independent of the property owner who requests
  898  the rental market study. In preparing the rental market study, a
  899  certified general appraiser shall comply with the standards of
  900  professional practice pursuant to part II of chapter 475 and use
  901  comparable property within the same geographic area and of the
  902  same type as the property for which the exemption is sought. A
  903  rental market study must have been completed within 3 years
  904  before submission of the application.
  905         (m)(n) The corporation may adopt rules to implement this
  906  section.
  907         (n)(o) This subsection first applies to the 2024 tax roll
  908  and is repealed December 31, 2059.
  909         Section 16. Effective upon becoming a law, present
  910  subsections (6) and (7) of section 196.1979, Florida Statutes,
  911  are redesignated as subsections (8) and (9), respectively, new
  912  subsections (6) and (7) are added to that section, and paragraph
  913  (b) of subsection (1), subsection (2), paragraphs (d), (f), and
  914  (l) of subsection (3), and subsection (5) of that section are
  915  amended, to read:
  916         196.1979 County and municipal affordable housing property
  917  exemption.—
  918         (1)
  919         (b) Qualified property may receive an ad valorem property
  920  tax exemption of:
  921         1. Up to 75 percent of the assessed value of each
  922  residential unit used to provide affordable housing if fewer
  923  than 100 percent of the multifamily project’s residential units
  924  are used to provide affordable housing meeting the requirements
  925  of this section.
  926         2. Up to 100 percent of the assessed value of each
  927  residential unit used to provide affordable housing if 100
  928  percent of the multifamily project’s residential units are used
  929  to provide affordable housing meeting the requirements of this
  930  section.
  931         (2) If a residential unit that in the previous year
  932  received qualified for the exemption under this section and was
  933  occupied by a tenant is vacant on January 1, the vacant unit may
  934  qualify for the exemption under this section if the use of the
  935  unit is restricted to providing affordable housing that would
  936  otherwise meet the requirements of this section and a reasonable
  937  effort is made to lease the unit to eligible persons or
  938  families.
  939         (3) An ordinance granting the exemption authorized by this
  940  section must:
  941         (d) Require the local entity to verify and certify property
  942  that meets the requirements of the ordinance as qualified
  943  property and forward the certification to the property owner and
  944  the property appraiser. If the local entity denies the
  945  application for certification exemption, it must notify the
  946  applicant and include reasons for the denial.
  947         (f) Require the property owner to submit an application for
  948  exemption, on a form prescribed by the department, accompanied
  949  by the certification of qualified property, to the property
  950  appraiser no later than the deadline specified in s. 196.011
  951  March 1.
  952         (l) Require the county or municipality to post on its
  953  website a list of certified properties receiving the exemption
  954  for the purpose of facilitating access to affordable housing.
  955         (5) An ordinance adopted under this section must expire
  956  before the fourth January 1 after adoption; however, the board
  957  of county commissioners or the governing body of the
  958  municipality may adopt a new ordinance to renew the exemption.
  959  The board of county commissioners or the governing body of the
  960  municipality shall deliver a copy of an ordinance adopted under
  961  this section to the department and the property appraiser within
  962  10 days after its adoption, but no later than January 1 of the
  963  year such exemption will take effect. If the ordinance expires
  964  or is repealed, the board of county commissioners or the
  965  governing body of the municipality must notify the department
  966  and the property appraiser within 10 days after its expiration
  967  or repeal, but no later than January 1 of the year the repeal or
  968  expiration of such exemption will take effect.
  969         (6) The property appraiser shall review each application
  970  for exemption and determine whether the applicant meets all of
  971  the requirements of this section and is entitled to an
  972  exemption. A property appraiser may request and review
  973  additional information necessary to make such determination. A
  974  property appraiser may grant an exemption only for a property
  975  for which the local entity has certified as qualified property
  976  and which the property appraiser determines is entitled to an
  977  exemption.
  978         (7) When determining the value of a unit for purposes of
  979  applying an exemption pursuant to this section, the property
  980  appraiser must include in such valuation the proportionate share
  981  of the residential common areas, including the land, fairly
  982  attributable to such unit.
  983         Section 17. (1) The amendments made to s. 196.1978, Florida
  984  Statutes, by section 15 of this act and 196.1979, Florida
  985  Statutes, by section 16 of this act are intended to be remedial
  986  and clarifying in nature and apply retroactively to January 1,
  987  2024.
  988         (2)This section shall take effect upon becoming a law.
  989         Section 18. Paragraph (o) is added to subsection (3) of
  990  section 196.1978, Florida Statutes, as amended by this act, to
  991  read:
  992         196.1978 Affordable housing property exemption.—
  993         (3)
  994         (o)1.Beginning with the 2025 tax roll, a taxing authority
  995  may elect, upon adoption of an ordinance or resolution approved
  996  by a two-thirds vote of the governing body, not to exempt
  997  property under sub-subparagraph (d)1.a. located in a county
  998  specified pursuant to subparagraph 2., subject to the conditions
  999  of this paragraph.
 1000         2.A taxing authority must make a finding in the ordinance
 1001  or resolution that the latest Shimberg Center for Housing
 1002  Studies Annual Report, prepared pursuant to s. 420.6075,
 1003  identifies, for a county that is part of the jurisdiction of the
 1004  taxing authority, that the number of affordable and available
 1005  units in the county is greater than the number of renter
 1006  households in the county for natural persons or families who
 1007  meet the income limitations in sub-subparagraph (d)1.a.
 1008         3.An election made pursuant to this paragraph may apply
 1009  only to the ad valorem property tax levies imposed within a
 1010  county specified pursuant to subparagraph 2. by the taxing
 1011  authority making the election.
 1012         4.The ordinance or resolution must take effect on the
 1013  January 1 immediately succeeding adoption and shall expire on
 1014  the second January 1 after the January 1 in which the ordinance
 1015  or resolution takes effect. The ordinance or resolution may be
 1016  renewed prior to its expiration pursuant to this paragraph.
 1017         5.The taxing authority proposing to make an election under
 1018  this paragraph must advertise the ordinance or resolution or
 1019  renewal thereof pursuant to the requirements of s. 50.011(1)
 1020  prior to adoption.
 1021         6.The taxing authority must provide to the property
 1022  appraiser the adopted ordinance or resolution or renewal thereof
 1023  by the effective date of the ordinance or resolution or renewal
 1024  thereof.
 1025         7.An ordinance or resolution or renewal thereof adopted
 1026  pursuant to this paragraph may not impair an exemption provided
 1027  to a property owner of a multifamily family project pursuant to
 1028  sub-subparagraph (d)1.a. prior to the adoption of any ordinance
 1029  or any resolution or renewal thereof under this paragraph.
 1030         Section 19. The amendments made by this act to ss. 193.155,
 1031  193.703, 196.011, 196.031, 196.075, and 196.161, Florida
 1032  Statutes, first apply beginning with the 2025 property tax roll.
 1033         Section 20. Subsection (1) of section 196.24, Florida
 1034  Statutes, is amended to read:
 1035         196.24 Exemption for disabled ex-servicemember or surviving
 1036  spouse; evidence of disability.—
 1037         (1) Any ex-servicemember, as defined in s. 196.012, who is
 1038  a bona fide resident of the state, who was discharged under
 1039  honorable conditions, and who has been disabled to a degree of
 1040  10 percent or more by misfortune or while serving during a
 1041  period of wartime service as defined in s. 1.01(14) is entitled
 1042  to the exemption from taxation provided for in s. 3(b), Art. VII
 1043  of the State Constitution as provided in this section. Property
 1044  to the value of $10,000 $5,000 of such a person is exempt from
 1045  taxation. The production by him or her of a certificate of
 1046  disability from the United States Government or the United
 1047  States Department of Veterans Affairs or its predecessor before
 1048  the property appraiser of the county wherein the ex
 1049  servicemember’s property lies is prima facie evidence of the
 1050  fact that he or she is entitled to the exemption. The
 1051  unremarried surviving spouse of such a disabled ex-servicemember
 1052  is also entitled to the exemption.
 1053         Section 21. The amendments made by this act to s. 196.24,
 1054  Florida Statutes, first apply to the 2025 property tax roll.
 1055         Section 22. Paragraph (a) of subsection (10) of section
 1056  200.069, Florida Statutes, is amended to read:
 1057         200.069 Notice of proposed property taxes and non-ad
 1058  valorem assessments.—Pursuant to s. 200.065(2)(b), the property
 1059  appraiser, in the name of the taxing authorities and local
 1060  governing boards levying non-ad valorem assessments within his
 1061  or her jurisdiction and at the expense of the county, shall
 1062  prepare and deliver by first-class mail to each taxpayer to be
 1063  listed on the current year’s assessment roll a notice of
 1064  proposed property taxes, which notice shall contain the elements
 1065  and use the format provided in the following form.
 1066  Notwithstanding the provisions of s. 195.022, no county officer
 1067  shall use a form other than that provided herein. The Department
 1068  of Revenue may adjust the spacing and placement on the form of
 1069  the elements listed in this section as it considers necessary
 1070  based on changes in conditions necessitated by various taxing
 1071  authorities. If the elements are in the order listed, the
 1072  placement of the listed columns may be varied at the discretion
 1073  and expense of the property appraiser, and the property
 1074  appraiser may use printing technology and devices to complete
 1075  the form, the spacing, and the placement of the information in
 1076  the columns. In addition, the property appraiser may not include
 1077  in the mailing of the notice of ad valorem taxes and non-ad
 1078  valorem assessments additional information or items unless such
 1079  information or items explain a component of the notice or
 1080  provide information directly related to the assessment and
 1081  taxation of the property. A county officer may use a form other
 1082  than that provided by the department for purposes of this part,
 1083  but only if his or her office pays the related expenses and he
 1084  or she obtains prior written permission from the executive
 1085  director of the department; however, a county officer may not
 1086  use a form the substantive content of which is at variance with
 1087  the form prescribed by the department. The county officer may
 1088  continue to use such an approved form until the law that
 1089  specifies the form is amended or repealed or until the officer
 1090  receives written disapproval from the executive director.
 1091         (10)(a) If requested by the property appraiser local
 1092  governing board levying non-ad valorem assessments and agreed to
 1093  by the local governing board levying non-ad valorem assessments
 1094  property appraiser, the notice specified in this section may
 1095  contain a notice of proposed or adopted non-ad valorem
 1096  assessments. If so agreed, the notice shall be titled:
 1097  
 1098                  NOTICE OF PROPOSED PROPERTY TAXES                
 1099                       AND PROPOSED OR ADOPTED                     
 1100                     NON-AD VALOREM ASSESSMENTS                    
 1101                    DO NOT PAY—THIS IS NOT A BILL                  
 1102  
 1103  There must be a clear partition between the notice of proposed
 1104  property taxes and the notice of proposed or adopted non-ad
 1105  valorem assessments. The partition must be a bold, horizontal
 1106  line approximately 1/8-inch thick. By rule, the department shall
 1107  provide a format for the form of the notice of proposed or
 1108  adopted non-ad valorem assessments which meets the following
 1109  minimum requirements:
 1110         1. There must be subheading for columns listing the levying
 1111  local governing board, with corresponding assessment rates
 1112  expressed in dollars and cents per unit of assessment, and the
 1113  associated assessment amount.
 1114         2. The purpose of each assessment must also be listed in
 1115  the column listing the levying local governing board if the
 1116  purpose is not clearly indicated by the name of the board.
 1117         3. Each non-ad valorem assessment for each levying local
 1118  governing board must be listed separately.
 1119         4. If a county has too many municipal service benefit units
 1120  or assessments to be listed separately, it shall combine them by
 1121  function.
 1122         5. A brief statement outlining the responsibility of the
 1123  tax collector and each levying local governing board as to any
 1124  non-ad valorem assessment must be provided on the form,
 1125  accompanied by directions as to which office to contact for
 1126  particular questions or problems.
 1127         Section 23. Present subsections (6), (7), and (8) of
 1128  section 201.08, Florida Statutes, are redesignated as
 1129  subsections (7), (8), and (9), respectively, a new subsection
 1130  (6) is added to that section, and paragraph (b) of subsection
 1131  (1) of that section is republished, to read:
 1132         201.08 Tax on promissory or nonnegotiable notes, written
 1133  obligations to pay money, or assignments of wages or other
 1134  compensation; exception.—
 1135         (1)
 1136         (b) On mortgages, trust deeds, security agreements, or
 1137  other evidences of indebtedness filed or recorded in this state,
 1138  and for each renewal of the same, the tax shall be 35 cents on
 1139  each $100 or fraction thereof of the indebtedness or obligation
 1140  evidenced thereby. Mortgages, including, but not limited to,
 1141  mortgages executed without the state and recorded in the state,
 1142  which incorporate the certificate of indebtedness, not otherwise
 1143  shown in separate instruments, are subject to the same tax at
 1144  the same rate. When there is both a mortgage, trust deed, or
 1145  security agreement and a note, certificate of indebtedness, or
 1146  obligation, the tax shall be paid on the mortgage, trust deed,
 1147  or security agreement at the time of recordation. A notation
 1148  shall be made on the note, certificate of indebtedness, or
 1149  obligation that the tax has been paid on the mortgage, trust
 1150  deed, or security agreement. If a mortgage, trust deed, security
 1151  agreement, or other evidence of indebtedness is subsequently
 1152  filed or recorded in this state to evidence an indebtedness or
 1153  obligation upon which tax was paid under paragraph (a) or
 1154  subsection (2), tax shall be paid on the mortgage, trust deed,
 1155  security agreement, or other evidence of indebtedness on the
 1156  amount of the indebtedness or obligation evidenced which exceeds
 1157  the aggregate amount upon which tax was previously paid under
 1158  this paragraph and under paragraph (a) or subsection (2). If the
 1159  mortgage, trust deed, security agreement, or other evidence of
 1160  indebtedness subject to the tax levied by this section secures
 1161  future advances, as provided in s. 697.04, the tax shall be paid
 1162  at the time of recordation on the initial debt or obligation
 1163  secured, excluding future advances; at the time and so often as
 1164  any future advance is made, the tax shall be paid on all sums
 1165  then advanced regardless of where such advance is made.
 1166  Notwithstanding the aforestated general rule, any increase in
 1167  the amount of original indebtedness caused by interest accruing
 1168  under an adjustable rate note or mortgage having an initial
 1169  interest rate adjustment interval of not less than 6 months
 1170  shall be taxable as a future advance only to the extent such
 1171  increase is a computable sum certain when the document is
 1172  executed. Failure to pay the tax shall not affect the lien for
 1173  any such future advance given by s. 697.04, but any person who
 1174  fails or refuses to pay such tax due by him or her is guilty of
 1175  a misdemeanor of the first degree. The mortgage, trust deed, or
 1176  other instrument shall not be enforceable in any court of this
 1177  state as to any such advance unless and until the tax due
 1178  thereon upon each advance that may have been made thereunder has
 1179  been paid.
 1180         (6)For a home equity conversion mortgage as defined in 12
 1181  C.F.R. s. 1026.33(a), only the principal limit available to the
 1182  borrower is subject to the tax imposed in this section. The
 1183  maximum claim amount and the stated mortgage amount are not
 1184  subject to the tax imposed in this section. As used in this
 1185  subsection, the term “principal limit” means the gross amount of
 1186  loan proceeds available to the borrower without consideration of
 1187  any use restrictions. For purposes of this subsection, the tax
 1188  must be calculated based on the principal limit amount
 1189  determined at the time of closing as evidenced by the recorded
 1190  mortgage or any supporting documents attached thereto.
 1191         Section 24. The amendment to s. 201.08, Florida Statutes,
 1192  made by this act is intended to be remedial in nature and shall
 1193  apply retroactively, but does not create a right to a refund or
 1194  credit of any tax paid before the effective date of this act.
 1195  For any home equity conversion mortgage recorded before the
 1196  effective date of this act, the taxpayer may evidence the
 1197  principal limit using related loan documents.
 1198         Section 25. Section 201.21, Florida Statutes, is amended to
 1199  read:
 1200         201.21 Notes and other written obligations exempt under
 1201  certain conditions.—
 1202         (1) There shall be exempt from all excise taxes imposed by
 1203  this chapter all promissory notes, nonnegotiable notes, and
 1204  other written obligations to pay money bearing date subsequent
 1205  to July 1, 1955, hereinafter referred to as “principal
 1206  obligations,” when the maker thereof shall pledge or deposit
 1207  with the payee or holder thereof pursuant to any agreement
 1208  commonly known as a wholesale warehouse mortgage agreement, as
 1209  collateral security for the payment thereof, any collateral
 1210  obligation or obligations, as hereinafter defined, provided all
 1211  excise taxes imposed by this chapter upon or in respect to such
 1212  collateral obligation or obligations shall have been paid. If
 1213  the indebtedness evidenced by any such principal obligation
 1214  shall be in excess of the indebtedness evidenced by such
 1215  collateral obligation or obligations, the exemption provided by
 1216  this subsection section shall not apply to the amount of such
 1217  excess indebtedness; and, in such event, the excise taxes
 1218  imposed by this chapter shall apply and be paid only in respect
 1219  to such excess of indebtedness of such principal obligation. The
 1220  term “collateral obligation” as used in this subsection section
 1221  means any note, bond, or other written obligation to pay money
 1222  secured by mortgage, deed of trust, or other lien upon real or
 1223  personal property. The pledging of a specific collateral
 1224  obligation to secure a specific principal obligation, if
 1225  required under the terms of the agreement, shall not invalidate
 1226  the exemption provided by this subsection section. The temporary
 1227  removal of the document or documents representing one or more
 1228  collateral obligations for a reasonable commercial purpose, for
 1229  a period not exceeding 60 days, shall not invalidate the
 1230  exemption provided by this subsection section.
 1231         (2)There shall be exempt from all excise taxes imposed by
 1232  this chapter all non-interest-bearing promissory notes, non
 1233  interest-bearing nonnegotiable notes, or non-interest-bearing
 1234  written obligations to pay money, or assignments of salaries,
 1235  wages, or other compensation made, executed, delivered, sold,
 1236  transferred, or assigned in the state, and for each renewal of
 1237  the same, of $3,500 or less, when given by a customer to an
 1238  alarm system contractor, as defined in s. 489.505, in connection
 1239  with the sale of an alarm system as defined in s. 489.505.
 1240         Section 26. Subsection (1) of section 206.9931, Florida
 1241  Statutes, is amended to read:
 1242         206.9931 Administrative provisions.—
 1243         (1) Any person producing in, importing into, or causing to
 1244  be imported into this state taxable pollutants for sale, use, or
 1245  otherwise and who is not registered or licensed pursuant to
 1246  other parts of this chapter is hereby required to register and
 1247  become licensed for the purposes of this part. Such person shall
 1248  register as either a producer or importer of pollutants and
 1249  shall be subject to all applicable registration and licensing
 1250  provisions of this chapter, as if fully set out in this part and
 1251  made expressly applicable to the taxes imposed herein,
 1252  including, but not limited to, ss. 206.02-206.025, 206.03,
 1253  206.04, and 206.05. For the purposes of this section,
 1254  registrations required exclusively for this part shall be made
 1255  within 90 days of July 1, 1986, for existing businesses, or
 1256  before prior to the first production or importation of
 1257  pollutants for businesses created after July 1, 1986. The fee
 1258  for registration shall be $30. Failure to timely register is a
 1259  misdemeanor of the first degree, punishable as provided in s.
 1260  775.082 or s. 775.083.
 1261         Section 27. Section 206.9955, Florida Statutes, is amended
 1262  to read:
 1263         206.9955 Levy of natural gas fuel tax.—
 1264         (1) The motor fuel equivalent gallon means the following
 1265  for:
 1266         (a) Compressed natural gas gallon: 5.66 pounds, or per each
 1267  126.67 cubic feet.
 1268         (b) Liquefied natural gas gallon: 6.06 pounds.
 1269         (c) Liquefied petroleum gas gallon: 1.35 gallons.
 1270         (2) Effective January 1, 2026, The following taxes shall be
 1271  imposed:
 1272         (a) Upon each motor fuel equivalent gallon of natural gas
 1273  fuel:
 1274         1. Effective January 1, 2026, an excise tax of 2 4 cents
 1275  upon each motor fuel equivalent gallon of natural gas fuel.
 1276         2.Effective January 1, 2027, an excise tax of 4 cents.
 1277         (b) Upon each motor fuel equivalent gallon of natural gas
 1278  fuel, which is designated as the “ninth-cent fuel tax”:
 1279         1. Effective January 1, 2026, an additional tax of 0.5
 1280  cents. 1 cent upon each motor fuel equivalent gallon of natural
 1281  gas fuel, which is designated as the “ninth-cent fuel tax.”
 1282         2. Effective January 1, 2027, an additional tax of 1 cent.
 1283         (c) Upon each motor fuel equivalent gallon of natural gas
 1284  fuel by each county, which is designated as the “local option
 1285  fuel tax”:
 1286         1. Effective January 1, 2026, an additional tax of 0.5
 1287  cents. 1 cent on each motor fuel equivalent gallon of natural
 1288  gas fuel by each county, which is designated as the “local
 1289  option fuel tax.”
 1290         2.Effective January 1, 2027, an additional tax of 1 cent.
 1291         (d) An additional tax on each motor fuel equivalent gallon
 1292  of natural gas fuel, which is designated as the “State
 1293  Comprehensive Enhanced Transportation System Tax,” at a rate
 1294  determined pursuant to this paragraph.
 1295         1. Before January 1, 2026, and each year thereafter, the
 1296  department shall determine the tax rate applicable to the sale
 1297  of natural gas fuel for the following 12-month period beginning
 1298  January 1, rounded to the nearest tenth of a cent, by adjusting
 1299  the tax rate of 2.9 5.8 cents per gallon by the percentage
 1300  change in the average of the Consumer Price Index issued by the
 1301  United States Department of Labor for the most recent 12-month
 1302  period ending September 30, compared to the base year average,
 1303  which is the average for the 12-month period ending September
 1304  30, 2013.
 1305         2.Before January 1, 2027, and each year thereafter, the
 1306  department shall determine the tax rate applicable to the sale
 1307  of natural gas fuel for the following 12-month period beginning
 1308  January 1, rounded to the nearest tenth of a cent, by adjusting
 1309  the tax rate of 5.8 cents per gallon by the percentage change in
 1310  the average of the Consumer Price Index issued by the United
 1311  States Department of Labor for the most recent 12-month period
 1312  ending September 30, compared to the base year average, which is
 1313  the average for the 12-month period ending September 30, 2013.
 1314         (e)1. An additional tax is imposed on each motor fuel
 1315  equivalent gallon of natural gas fuel for the privilege of
 1316  selling natural gas fuel, at a rate determined pursuant to this
 1317  subparagraph.
 1318         a. Before January 1, 2026, and each year thereafter, the
 1319  department shall determine the tax rate applicable to the sale
 1320  of natural gas fuel, rounded to the nearest tenth of a cent, for
 1321  the following 12-month period beginning January 1, by adjusting
 1322  the tax rate of 4.6 9.2 cents per gallon by the percentage
 1323  change in the average of the Consumer Price Index issued by the
 1324  United States Department of Labor for the most recent 12-month
 1325  period ending September 30, compared to the base year average,
 1326  which is the average for the 12-month period ending September
 1327  30, 2013.
 1328         b.Before January 1, 2027, and each year thereafter, the
 1329  department shall determine the tax rate applicable to the sale
 1330  of natural gas fuel, rounded to the nearest tenth of a cent, for
 1331  the following 12-month period beginning January 1, by adjusting
 1332  the tax rate of 9.2 cents per gallon by the percentage change in
 1333  the average of the Consumer Price Index issued by the United
 1334  States Department of Labor for the most recent 12-month period
 1335  ending September 30, compared to the base year average, which is
 1336  the average for the 12-month period ending September 30, 2013.
 1337         2. The department is authorized to adopt rules and publish
 1338  forms to administer this paragraph.
 1339         (3) Unless otherwise provided by this chapter, the taxes
 1340  specified in subsection (2) are imposed on natural gas fuel when
 1341  it is placed into the fuel supply tank of a motor vehicle as
 1342  defined in s. 206.01(23). The person liable for payment of the
 1343  taxes imposed by this section is the person selling or supplying
 1344  the natural gas fuel to the end user, for use in the fuel supply
 1345  tank of a motor vehicle as defined in s. 206.01(23).
 1346         Section 28. For the purpose of incorporating the amendment
 1347  made by this act to section 206.9955, Florida Statutes, in
 1348  references thereto, subsections (1) and (4) of section 206.996,
 1349  Florida Statutes, are reenacted to read:
 1350         206.996 Monthly reports by natural gas fuel retailers;
 1351  deductions.—
 1352         (1) For the purpose of determining the amount of taxes
 1353  imposed by s. 206.9955, each natural gas fuel retailer shall
 1354  file beginning with February 2026, and each month thereafter, no
 1355  later than the 20th day of each month, monthly reports
 1356  electronically with the department showing information on
 1357  inventory, purchases, nontaxable disposals, taxable uses, and
 1358  taxable sales in gallons of natural gas fuel for the preceding
 1359  month. However, if the 20th day of the month falls on a
 1360  Saturday, Sunday, or federal or state legal holiday, a return
 1361  must be accepted if it is electronically filed on the next
 1362  succeeding business day. The reports must include, or be
 1363  verified by, a written declaration stating that such report is
 1364  made under the penalties of perjury. The natural gas fuel
 1365  retailer shall deduct from the amount of taxes shown by the
 1366  report to be payable an amount equivalent to 0.67 percent of the
 1367  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
 1368  which deduction is allowed to the natural gas fuel retailer to
 1369  compensate it for services rendered and expenses incurred in
 1370  complying with the requirements of this part. This allowance is
 1371  not deductible unless payment of applicable taxes is made on or
 1372  before the 20th day of the month. This subsection may not be
 1373  construed as authorizing a deduction from the constitutional
 1374  fuel tax or the fuel sales tax.
 1375         (4) In addition to the allowance authorized by subsection
 1376  (1), every natural gas fuel retailer is entitled to a deduction
 1377  of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) and
 1378  (c), on account of services and expenses incurred due to
 1379  compliance with the requirements of this part. This allowance
 1380  may not be deductible unless payment of the tax is made on or
 1381  before the 20th day of the month.
 1382         Section 29. For the purpose of incorporating the amendment
 1383  made by this act to section 206.9955, Florida Statutes, in
 1384  references thereto, section 206.997, Florida Statutes, is
 1385  reenacted to read:
 1386         206.997 State and local alternative fuel user fee clearing
 1387  trust funds; distribution.—
 1388         (1) Notwithstanding the provisions of s. 206.875, the
 1389  revenues from the state natural gas fuel tax imposed by s.
 1390  206.9955(2)(a), (d), and (e) shall be deposited into the State
 1391  Alternative Fuel User Fee Clearing Trust Fund. After deducting
 1392  the service charges provided in s. 215.20, the proceeds in this
 1393  trust fund shall be distributed as follows: the taxes imposed
 1394  under s. 206.9955(2)(d) and (e) shall be transferred to the
 1395  State Transportation Trust Fund and the tax imposed under s.
 1396  206.9955(2)(a) shall be distributed as follows: 50 percent shall
 1397  be transferred to the State Board of Administration for
 1398  distribution according to the provisions of s. 16, Art. IX of
 1399  the State Constitution of 1885, as amended; 25 percent shall be
 1400  transferred to the Revenue Sharing Trust Fund for
 1401  Municipalities; and the remaining 25 percent shall be
 1402  distributed using the formula contained in s. 206.60(1).
 1403         (2) Notwithstanding the provisions of s. 206.875, the
 1404  revenues from the local natural gas fuel tax imposed by s.
 1405  206.9955(2)(b) and (c) shall be deposited into The Local
 1406  Alternative Fuel User Fee Clearing Trust Fund. After deducting
 1407  the service charges provided in s. 215.20, the proceeds in this
 1408  trust fund shall be returned monthly to the appropriate county.
 1409         Section 30. Section 211.0254, Florida Statutes, is created
 1410  to read:
 1411         211.0254Child care tax credits.—Beginning January 1, 2025,
 1412  there is allowed a credit pursuant to s. 402.261 against any tax
 1413  imposed by the state due under s. 211.02 or s. 211.025. However,
 1414  the combined credit allowed under this section and ss. 211.0251,
 1415  211.0252, and 211.0253 may not exceed 50 percent of the tax due
 1416  on the return on which the credit is taken. If the combined
 1417  credit allowed under the foregoing sections exceeds 50 percent
 1418  of the tax due on the return, the credit must first be taken
 1419  under s. 211.0251, then under s. 211.0253, then under s.
 1420  211.0252. Any remaining liability must be taken under this
 1421  section but may not exceed 50 percent of the tax due. For
 1422  purposes of the distributions of tax revenue under s. 211.06,
 1423  the department shall disregard any tax credits allowed under
 1424  this section to ensure that any reduction in tax revenue
 1425  received which is attributable to the tax credits results only
 1426  in a reduction in distributions to the General Revenue Fund. The
 1427  provisions of s. 402.261 apply to the credit authorized by this
 1428  section.
 1429         Section 31. Section 212.1835, Florida Statutes, is created
 1430  to read:
 1431         212.1835Child care tax credits.—Beginning January 1, 2025,
 1432  there is allowed a credit pursuant to s. 402.261 against any tax
 1433  imposed by the state and due under this chapter from a direct
 1434  pay permitholder as a result of the direct pay permit held
 1435  pursuant to s. 212.183. For purposes of the dealer’s credit
 1436  granted for keeping prescribed records, filing timely tax
 1437  returns, and properly accounting and remitting taxes under s.
 1438  212.12, the amount of tax due used to calculate the credit must
 1439  include any expenses or payments from a direct pay permitholder
 1440  which give rise to a credit under s. 402.261. For purposes of
 1441  the distributions of tax revenue under s. 212.20, the department
 1442  shall disregard any tax credits allowed under this section to
 1443  ensure that any reduction in tax revenue received which is
 1444  attributable to the tax credits results only in a reduction in
 1445  distributions to the General Revenue Fund. The provisions of s.
 1446  402.261 apply to the credit authorized by this section. A dealer
 1447  who claims a tax credit under this section must file his or her
 1448  tax returns and pay his or her taxes by electronic means under
 1449  s. 213.755.
 1450         Section 32. Paragraph (d) of subsection (2) of section
 1451  212.0306, Florida Statutes, is amended to read:
 1452         212.0306 Local option food and beverage tax; procedure for
 1453  levying; authorized uses; administration.—
 1454         (2)
 1455         (d) Sales in cities or towns presently imposing a municipal
 1456  resort tax as authorized by chapter 67-930, Laws of Florida, are
 1457  exempt from the taxes authorized by subsection (1); however, the
 1458  tax authorized by paragraph (1)(b) may be levied in such city or
 1459  town if the governing authority of the city or town adopts an
 1460  ordinance that is subsequently approved by a majority of the
 1461  registered electors in such city or town voting in at a
 1462  referendum held at a general election as defined in s. 97.021.
 1463  Any tax levied in a city or town pursuant to this paragraph
 1464  takes effect on the first day of January following the general
 1465  election in which the ordinance was approved. A referendum to
 1466  reenact an expiring tax authorized under this paragraph must be
 1467  held at a general election occurring within the 48-month period
 1468  immediately preceding the effective date of the reenacted tax,
 1469  and the referendum may appear on the ballot only once within the
 1470  48-month period.
 1471         Section 33. Paragraph (a) of subsection (1) of section
 1472  212.05, Florida Statutes, is amended to read:
 1473         212.05 Sales, storage, use tax.—It is hereby declared to be
 1474  the legislative intent that every person is exercising a taxable
 1475  privilege who engages in the business of selling tangible
 1476  personal property at retail in this state, including the
 1477  business of making or facilitating remote sales; who rents or
 1478  furnishes any of the things or services taxable under this
 1479  chapter; or who stores for use or consumption in this state any
 1480  item or article of tangible personal property as defined herein
 1481  and who leases or rents such property within the state.
 1482         (1) For the exercise of such privilege, a tax is levied on
 1483  each taxable transaction or incident, which tax is due and
 1484  payable as follows:
 1485         (a)1.a. At the rate of 6 percent of the sales price of each
 1486  item or article of tangible personal property when sold at
 1487  retail in this state, computed on each taxable sale for the
 1488  purpose of remitting the amount of tax due the state, and
 1489  including each and every retail sale.
 1490         b. Each occasional or isolated sale of an aircraft, boat,
 1491  mobile home, or motor vehicle of a class or type which is
 1492  required to be registered, licensed, titled, or documented in
 1493  this state or by the United States Government shall be subject
 1494  to tax at the rate provided in this paragraph. The department
 1495  shall by rule adopt any nationally recognized publication for
 1496  valuation of used motor vehicles as the reference price list for
 1497  any used motor vehicle which is required to be licensed pursuant
 1498  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
 1499  party to an occasional or isolated sale of such a vehicle
 1500  reports to the tax collector a sales price which is less than 80
 1501  percent of the average loan price for the specified model and
 1502  year of such vehicle as listed in the most recent reference
 1503  price list, the tax levied under this paragraph shall be
 1504  computed by the department on such average loan price unless the
 1505  parties to the sale have provided to the tax collector an
 1506  affidavit signed by each party, or other substantial proof,
 1507  stating the actual sales price. Any party to such sale who
 1508  reports a sales price less than the actual sales price is guilty
 1509  of a misdemeanor of the first degree, punishable as provided in
 1510  s. 775.082 or s. 775.083. The department shall collect or
 1511  attempt to collect from such party any delinquent sales taxes.
 1512  In addition, such party shall pay any tax due and any penalty
 1513  and interest assessed plus a penalty equal to twice the amount
 1514  of the additional tax owed. Notwithstanding any other provision
 1515  of law, the Department of Revenue may waive or compromise any
 1516  penalty imposed pursuant to this subparagraph.
 1517         2. This paragraph does not apply to the sale of a boat or
 1518  aircraft by or through a registered dealer under this chapter to
 1519  a purchaser who, at the time of taking delivery, is a
 1520  nonresident of this state, does not make his or her permanent
 1521  place of abode in this state, and is not engaged in carrying on
 1522  in this state any employment, trade, business, or profession in
 1523  which the boat or aircraft will be used in this state, or is a
 1524  corporation none of the officers or directors of which is a
 1525  resident of, or makes his or her permanent place of abode in,
 1526  this state, or is a noncorporate entity that has no individual
 1527  vested with authority to participate in the management,
 1528  direction, or control of the entity’s affairs who is a resident
 1529  of, or makes his or her permanent abode in, this state. For
 1530  purposes of this exemption, either a registered dealer acting on
 1531  his or her own behalf as seller, a registered dealer acting as
 1532  broker on behalf of a seller, or a registered dealer acting as
 1533  broker on behalf of the nonresident purchaser may be deemed to
 1534  be the selling dealer. This exemption is shall not be allowed
 1535  unless:
 1536         a. The nonresident purchaser removes a qualifying boat, as
 1537  described in sub-subparagraph f., from this the state within 90
 1538  days after the date of purchase or extension, or the nonresident
 1539  purchaser removes a nonqualifying boat or an aircraft from this
 1540  state within 10 days after the date of purchase or, when the
 1541  boat or aircraft is repaired or altered, within 20 days after
 1542  completion of the repairs or alterations; or if the aircraft
 1543  will be registered in a foreign jurisdiction and:
 1544         (I) Application for the aircraft’s registration is properly
 1545  filed with a civil airworthiness authority of a foreign
 1546  jurisdiction within 10 days after the date of purchase;
 1547         (II) The nonresident purchaser removes the aircraft from
 1548  this the state to a foreign jurisdiction within 10 days after
 1549  the date the aircraft is registered by the applicable foreign
 1550  airworthiness authority; and
 1551         (III) The aircraft is operated in this the state solely to
 1552  remove it from this the state to a foreign jurisdiction.
 1553  
 1554  For purposes of this sub-subparagraph, the term “foreign
 1555  jurisdiction” means any jurisdiction outside of the United
 1556  States or any of its territories;
 1557         b. The nonresident purchaser, within 90 days after from the
 1558  date of departure, provides the department with written proof
 1559  that the nonresident purchaser licensed, registered, titled, or
 1560  documented the boat or aircraft outside this the state. If such
 1561  written proof is unavailable, within 90 days the nonresident
 1562  purchaser must shall provide proof that the nonresident
 1563  purchaser applied for such license, title, registration, or
 1564  documentation. The nonresident purchaser shall forward to the
 1565  department proof of title, license, registration, or
 1566  documentation upon receipt;
 1567         c. The nonresident purchaser, within 30 days after removing
 1568  the boat or aircraft from this state Florida, furnishes the
 1569  department with proof of removal in the form of receipts for
 1570  fuel, dockage, slippage, tie-down, or hangaring from outside of
 1571  Florida. The information so provided must clearly and
 1572  specifically identify the boat or aircraft;
 1573         d. The selling dealer, within 30 days after the date of
 1574  sale, provides to the department a copy of the sales invoice,
 1575  closing statement, bills of sale, and the original affidavit
 1576  signed by the nonresident purchaser affirming attesting that the
 1577  nonresident purchaser qualifies for exemption from sales tax
 1578  pursuant to this subparagraph and attesting that the nonresident
 1579  purchaser will provide the documentation required to
 1580  substantiate the exemption claimed under he or she has read the
 1581  provisions of this subparagraph section;
 1582         e. The seller makes a copy of the affidavit a part of his
 1583  or her record for as long as required by s. 213.35; and
 1584         f. Unless the nonresident purchaser of a boat of 5 net tons
 1585  of admeasurement or larger intends to remove the boat from this
 1586  state within 10 days after the date of purchase or when the boat
 1587  is repaired or altered, within 20 days after completion of the
 1588  repairs or alterations, the nonresident purchaser applies to the
 1589  selling dealer for a decal which authorizes 90 days after the
 1590  date of purchase for removal of the boat. The nonresident
 1591  purchaser of a qualifying boat may apply to the selling dealer
 1592  within 60 days after the date of purchase for an extension decal
 1593  that authorizes the boat to remain in this state for an
 1594  additional 90 days, but not more than a total of 180 days,
 1595  before the nonresident purchaser is required to pay the tax
 1596  imposed by this chapter. The department is authorized to issue
 1597  decals in advance to dealers. The number of decals issued in
 1598  advance to a dealer shall be consistent with the volume of the
 1599  dealer’s past sales of boats which qualify under this sub
 1600  subparagraph. The selling dealer or his or her agent shall mark
 1601  and affix the decals to qualifying boats in the manner
 1602  prescribed by the department, before delivery of the boat.
 1603         (I) The department is hereby authorized to charge dealers a
 1604  fee sufficient to recover the costs of decals issued, except the
 1605  extension decal shall cost $425.
 1606         (II) The proceeds from the sale of decals will be deposited
 1607  into the administrative trust fund.
 1608         (III) Decals shall display information to identify the boat
 1609  as a qualifying boat under this sub-subparagraph, including, but
 1610  not limited to, the decal’s date of expiration.
 1611         (IV) The department is authorized to require dealers who
 1612  purchase decals to file reports with the department and may
 1613  prescribe all necessary records by rule. All such records are
 1614  subject to inspection by the department.
 1615         (V) Any dealer or his or her agent who issues a decal
 1616  falsely, fails to affix a decal, mismarks the expiration date of
 1617  a decal, or fails to properly account for decals will be
 1618  considered prima facie to have committed a fraudulent act to
 1619  evade the tax and will be liable for payment of the tax plus a
 1620  mandatory penalty of 200 percent of the tax, and shall be liable
 1621  for fine and punishment as provided by law for a conviction of a
 1622  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1623  775.083.
 1624         (VI) Any nonresident purchaser of a boat who removes a
 1625  decal before permanently removing the boat from this the state,
 1626  or defaces, changes, modifies, or alters a decal in a manner
 1627  affecting its expiration date before its expiration, or who
 1628  causes or allows the same to be done by another, will be
 1629  considered prima facie to have committed a fraudulent act to
 1630  evade the tax and will be liable for payment of the tax plus a
 1631  mandatory penalty of 200 percent of the tax, and shall be liable
 1632  for fine and punishment as provided by law for a conviction of a
 1633  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1634  775.083.
 1635         (VII) The department is authorized to adopt rules necessary
 1636  to administer and enforce this subparagraph and to publish the
 1637  necessary forms and instructions.
 1638         (VIII) The department is hereby authorized to adopt
 1639  emergency rules pursuant to s. 120.54(4) to administer and
 1640  enforce the provisions of this subparagraph.
 1641  
 1642  If the nonresident purchaser fails to remove the qualifying boat
 1643  from this state within the maximum 180 days after purchase or a
 1644  nonqualifying boat or an aircraft from this state within 10 days
 1645  after purchase or, when the boat or aircraft is repaired or
 1646  altered, within 20 days after completion of such repairs or
 1647  alterations, or permits the boat or aircraft to return to this
 1648  state within 6 months after from the date of departure, except
 1649  as provided in s. 212.08(7)(fff), or if the nonresident
 1650  purchaser fails to furnish the department with any of the
 1651  documentation required by this subparagraph within the
 1652  prescribed time period, the nonresident purchaser is shall be
 1653  liable for use tax on the cost price of the boat or aircraft
 1654  and, in addition thereto, payment of a penalty to the Department
 1655  of Revenue equal to the tax payable. This penalty is shall be in
 1656  lieu of the penalty imposed by s. 212.12(2). The maximum 180-day
 1657  period following the sale of a qualifying boat tax-exempt to a
 1658  nonresident may not be tolled for any reason.
 1659         Section 34. Paragraph (b) of subsection (2) and paragraph
 1660  (a) of subsection (3) of section 212.054, Florida Statutes, are
 1661  amended to read:
 1662         212.054 Discretionary sales surtax; limitations,
 1663  administration, and collection.—
 1664         (2)
 1665         (b) However:
 1666         1. The sales amount above $5,000 on any item of tangible
 1667  personal property shall not be subject to the surtax. However,
 1668  charges for prepaid calling arrangements, as defined in s.
 1669  212.05(1)(e)1.a., shall be subject to the surtax. For purposes
 1670  of administering the $5,000 limitation on an item of tangible
 1671  personal property:,
 1672         a. If two or more taxable items of tangible personal
 1673  property are sold to the same purchaser at the same time and,
 1674  under generally accepted business practice or industry standards
 1675  or usage, are normally sold in bulk or are items that, when
 1676  assembled, comprise a working unit or part of a working unit,
 1677  such items must be considered a single item for purposes of the
 1678  $5,000 limitation when supported by a charge ticket, sales slip,
 1679  invoice, or other tangible evidence of a single sale or rental.
 1680         b. The sale of a boat and the corresponding boat trailer,
 1681  which trailer is identified as a motor vehicle as defined in s.
 1682  320.01(1), must be taxed as a single item when sold to the same
 1683  purchaser, at the same time, and included in the same invoice.
 1684         2. In the case of utility services billed on or after the
 1685  effective date of any such surtax, the entire amount of the
 1686  charge for utility services shall be subject to the surtax. In
 1687  the case of utility services billed after the last day the
 1688  surtax is in effect, the entire amount of the charge on said
 1689  items shall not be subject to the surtax. “Utility service,” as
 1690  used in this section, does not include any communications
 1691  services as defined in chapter 202.
 1692         3. In the case of written contracts which are signed prior
 1693  to the effective date of any such surtax for the construction of
 1694  improvements to real property or for remodeling of existing
 1695  structures, the surtax shall be paid by the contractor
 1696  responsible for the performance of the contract. However, the
 1697  contractor may apply for one refund of any such surtax paid on
 1698  materials necessary for the completion of the contract. Any
 1699  application for refund shall be made no later than 15 months
 1700  following initial imposition of the surtax in that county. The
 1701  application for refund shall be in the manner prescribed by the
 1702  department by rule. A complete application shall include proof
 1703  of the written contract and of payment of the surtax. The
 1704  application shall contain a sworn statement, signed by the
 1705  applicant or its representative, attesting to the validity of
 1706  the application. The department shall, within 30 days after
 1707  approval of a complete application, certify to the county
 1708  information necessary for issuance of a refund to the applicant.
 1709  Counties are hereby authorized to issue refunds for this purpose
 1710  and shall set aside from the proceeds of the surtax a sum
 1711  sufficient to pay any refund lawfully due. Any person who
 1712  fraudulently obtains or attempts to obtain a refund pursuant to
 1713  this subparagraph, in addition to being liable for repayment of
 1714  any refund fraudulently obtained plus a mandatory penalty of 100
 1715  percent of the refund, is guilty of a felony of the third
 1716  degree, punishable as provided in s. 775.082, s. 775.083, or s.
 1717  775.084.
 1718         4. In the case of any vessel, railroad, or motor vehicle
 1719  common carrier entitled to partial exemption from tax imposed
 1720  under this chapter pursuant to s. 212.08(4), (8), or (9), the
 1721  basis for imposition of surtax shall be the same as provided in
 1722  s. 212.08 and the ratio shall be applied each month to total
 1723  purchases in this state of property qualified for proration
 1724  which is delivered or sold in the taxing county to establish the
 1725  portion used and consumed in intracounty movement and subject to
 1726  surtax.
 1727         (3) For the purpose of this section, a transaction shall be
 1728  deemed to have occurred in a county imposing the surtax when:
 1729         (a)1. The sale includes an item of tangible personal
 1730  property, a service, or tangible personal property representing
 1731  a service, and the item of tangible personal property, the
 1732  service, or the tangible personal property representing the
 1733  service is delivered within the county. If there is no
 1734  reasonable evidence of delivery of a service, the sale of a
 1735  service is deemed to occur in the county in which the purchaser
 1736  accepts the bill of sale.
 1737         2. The sale of any motor vehicle or mobile home of a class
 1738  or type which is required to be registered in this state or in
 1739  any other state shall be deemed to have occurred only in the
 1740  county identified as the residence address of the purchaser on
 1741  the registration or title document for such property.
 1742         3. The sale of property under sub-subparagraph (2)(b)1.b.
 1743  is deemed to occur in the county where the purchaser resides, as
 1744  identified on the registration or title documents for such
 1745  property.
 1746         Section 35. Paragraph (a) of subsection (4) of section
 1747  212.055, Florida Statutes, is amended to read:
 1748         212.055 Discretionary sales surtaxes; legislative intent;
 1749  authorization and use of proceeds.—It is the legislative intent
 1750  that any authorization for imposition of a discretionary sales
 1751  surtax shall be published in the Florida Statutes as a
 1752  subsection of this section, irrespective of the duration of the
 1753  levy. Each enactment shall specify the types of counties
 1754  authorized to levy; the rate or rates which may be imposed; the
 1755  maximum length of time the surtax may be imposed, if any; the
 1756  procedure which must be followed to secure voter approval, if
 1757  required; the purpose for which the proceeds may be expended;
 1758  and such other requirements as the Legislature may provide.
 1759  Taxable transactions and administrative procedures shall be as
 1760  provided in s. 212.054.
 1761         (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.—
 1762         (a)1. The governing body in each county that the government
 1763  of which is not consolidated with that of one or more
 1764  municipalities, which has a population of at least 800,000
 1765  residents and is not authorized to levy a surtax under
 1766  subsection (5), may levy, pursuant to an ordinance either
 1767  approved by an extraordinary vote of the governing body or
 1768  conditioned to take effect only upon approval by a majority vote
 1769  of the electors of the county voting in a referendum, a
 1770  discretionary sales surtax at a rate that may not exceed 0.5
 1771  percent.
 1772         2. If the ordinance is conditioned on a referendum, a
 1773  statement that includes a brief and general description of the
 1774  purposes to be funded by the surtax and that conforms to the
 1775  requirements of s. 101.161 shall be placed on the ballot by the
 1776  governing body of the county. The following questions shall be
 1777  placed on the ballot:
 1778  
 1779                       FOR THE. . . .CENTS TAX                     
 1780                     AGAINST THE. . . .CENTS TAX                   
 1781  
 1782         3. The ordinance adopted by the governing body providing
 1783  for the imposition of the surtax shall set forth a plan for
 1784  providing health care services to qualified residents, as
 1785  defined in subparagraph 4. Such plan and subsequent amendments
 1786  to it shall fund a broad range of health care services for both
 1787  indigent persons and the medically poor, including, but not
 1788  limited to, primary care and preventive care as well as hospital
 1789  care. The plan must also address the services to be provided by
 1790  the Level I trauma center. It shall emphasize a continuity of
 1791  care in the most cost-effective setting, taking into
 1792  consideration both a high quality of care and geographic access.
 1793  Where consistent with these objectives, it shall include,
 1794  without limitation, services rendered by physicians, clinics,
 1795  community hospitals, mental health centers, and alternative
 1796  delivery sites, as well as at least one regional referral
 1797  hospital where appropriate. It shall provide that agreements
 1798  negotiated between the county and providers, including hospitals
 1799  with a Level I trauma center, will include reimbursement
 1800  methodologies that take into account the cost of services
 1801  rendered to eligible patients, recognize hospitals that render a
 1802  disproportionate share of indigent care, provide other
 1803  incentives to promote the delivery of charity care, promote the
 1804  advancement of technology in medical services, recognize the
 1805  level of responsiveness to medical needs in trauma cases, and
 1806  require cost containment including, but not limited to, case
 1807  management. It must also provide that any hospitals that are
 1808  owned and operated by government entities on May 21, 1991, must,
 1809  as a condition of receiving funds under this subsection, afford
 1810  public access equal to that provided under s. 286.011 as to
 1811  meetings of the governing board, the subject of which is
 1812  budgeting resources for the rendition of charity care as that
 1813  term is defined in the Florida Hospital Uniform Reporting System
 1814  (FHURS) manual referenced in s. 408.07. The plan shall also
 1815  include innovative health care programs that provide cost
 1816  effective alternatives to traditional methods of service
 1817  delivery and funding.
 1818         4. For the purpose of this paragraph, the term “qualified
 1819  resident” means residents of the authorizing county who are:
 1820         a. Qualified as indigent persons as certified by the
 1821  authorizing county;
 1822         b. Certified by the authorizing county as meeting the
 1823  definition of the medically poor, defined as persons having
 1824  insufficient income, resources, and assets to provide the needed
 1825  medical care without using resources required to meet basic
 1826  needs for shelter, food, clothing, and personal expenses; or not
 1827  being eligible for any other state or federal program, or having
 1828  medical needs that are not covered by any such program; or
 1829  having insufficient third-party insurance coverage. In all
 1830  cases, the authorizing county is intended to serve as the payor
 1831  of last resort; or
 1832         c. Participating in innovative, cost-effective programs
 1833  approved by the authorizing county.
 1834         5. Moneys collected pursuant to this paragraph remain the
 1835  property of the state and shall be distributed by the Department
 1836  of Revenue on a regular and periodic basis to the clerk of the
 1837  circuit court as ex officio custodian of the funds of the
 1838  authorizing county. The clerk of the circuit court shall:
 1839         a. Maintain the moneys in an indigent health care trust
 1840  fund;
 1841         b. Invest any funds held on deposit in the trust fund
 1842  pursuant to general law;
 1843         c. Disburse the funds, including any interest earned, to
 1844  any provider of health care services, as provided in
 1845  subparagraphs 3. and 4., upon directive from the authorizing
 1846  county. However, if a county has a population of at least
 1847  800,000 residents and has levied the surtax authorized in this
 1848  paragraph, notwithstanding any directive from the authorizing
 1849  county, on October 1 of each calendar year, the clerk of the
 1850  court shall issue a check in the amount of $6.5 million to a
 1851  hospital in its jurisdiction that has a Level I trauma center or
 1852  shall issue a check in the amount of $3.5 million to a hospital
 1853  in its jurisdiction that has a Level I trauma center if that
 1854  county enacts and implements a hospital lien law in accordance
 1855  with chapter 98-499, Laws of Florida. The issuance of the checks
 1856  on October 1 of each year is provided in recognition of the
 1857  Level I trauma center status and shall be in addition to the
 1858  base contract amount received during fiscal year 1999-2000 and
 1859  any additional amount negotiated to the base contract. If the
 1860  hospital receiving funds for its Level I trauma center status
 1861  requests such funds to be used to generate federal matching
 1862  funds under Medicaid, the clerk of the court shall instead issue
 1863  a check to the Agency for Health Care Administration to
 1864  accomplish that purpose to the extent that it is allowed through
 1865  the General Appropriations Act; and
 1866         d. Prepare on a biennial basis an audit of the trust fund
 1867  specified in sub-subparagraph a. Commencing February 1, 2004,
 1868  such audit shall be delivered to the governing body and to the
 1869  chair of the legislative delegation of each authorizing county.
 1870         6. Notwithstanding any other provision of this section, a
 1871  county shall not levy local option sales surtaxes authorized in
 1872  this paragraph and subsections (2) and (3) in excess of a
 1873  combined rate of 1 percent.
 1874         Section 36. Paragraph (b) of subsection (1) and paragraph
 1875  (b) of subsection (4) of section 212.11, Florida Statutes, are
 1876  amended to read:
 1877         212.11 Tax returns and regulations.—
 1878         (1)
 1879         (b)1. For the purpose of ascertaining the amount of tax
 1880  payable under this chapter, it shall be the duty of all dealers
 1881  to file a return and remit the tax, on or before the 20th day of
 1882  the month, to the department, upon forms prepared and furnished
 1883  by it or in a format prescribed by it. Such return must show the
 1884  rentals, admissions, gross sales, or purchases, as the case may
 1885  be, arising from all leases, rentals, admissions, sales, or
 1886  purchases taxable under this chapter during the preceding
 1887  calendar month.
 1888         2.Notwithstanding subparagraph 1. and in addition to any
 1889  extension or waiver ordered pursuant to s. 213.055, a dealer is
 1890  granted an automatic 10-calendar-day extension after the due
 1891  date for filing a return and remitting the tax if all of the
 1892  following conditions are met:
 1893         a.The Governor has ordered or proclaimed a declaration of
 1894  a state of emergency pursuant to s. 252.36.
 1895         b.The declaration is the first declaration for the event
 1896  giving rise to the state of emergency or expands the counties
 1897  covered by the initial state of emergency without extending or
 1898  renewing the period of time covered by the first declaration of
 1899  a state of emergency.
 1900         c.The first day of the period covered by the first
 1901  declaration for the event giving rise to the state of emergency
 1902  is within 5 business days before the 20th day of the month.
 1903         (4)
 1904         (b)1. The amount of any estimated tax shall be due,
 1905  payable, and remitted by electronic funds transfer by the 20th
 1906  day of the month for which it is estimated. The difference
 1907  between the amount of estimated tax paid and the actual amount
 1908  of tax due under this chapter for such month shall be due and
 1909  payable by the first day of the following month and remitted by
 1910  electronic funds transfer by the 20th day thereof.
 1911         2.Notwithstanding subparagraph 1. and in addition to any
 1912  extension or waiver ordered pursuant to s. 213.055, a dealer
 1913  with a certificate of registration issued under s. 212.18 to
 1914  engage in or conduct business in a county to which an emergency
 1915  declaration applies in sub-subparagraph b. is granted an
 1916  automatic 10-calendar-day extension after the due date for
 1917  filing a return and remitting the tax if all of the following
 1918  conditions are met:
 1919         a.The Governor has ordered or proclaimed a declaration of
 1920  a state of emergency pursuant to s. 252.36.
 1921         b.The declaration is the first declaration for the event
 1922  giving rise to the state of emergency or expands the counties
 1923  covered by the initial state of emergency without extending or
 1924  renewing the period of time covered by the first declaration of
 1925  a state of emergency.
 1926         c.The first day of the period covered by the first
 1927  declaration for the event giving rise to the state of emergency
 1928  is within 5 business days before the 20th day of the month.
 1929         Section 37. Effective January 1, 2025, paragraph (a) of
 1930  subsection (1) of section 212.12, Florida Statutes, is amended
 1931  to read:
 1932         212.12 Dealer’s credit for collecting tax; penalties for
 1933  noncompliance; powers of Department of Revenue in dealing with
 1934  delinquents; rounding; records required.—
 1935         (1)(a) Notwithstanding any other law and for the purpose of
 1936  compensating persons granting licenses for and the lessors of
 1937  real and personal property taxed hereunder, for the purpose of
 1938  compensating dealers in tangible personal property, for the
 1939  purpose of compensating dealers providing communication services
 1940  and taxable services, for the purpose of compensating owners of
 1941  places where admissions are collected, and for the purpose of
 1942  compensating remitters of any taxes or fees reported on the same
 1943  documents utilized for the sales and use tax, as compensation
 1944  for the keeping of prescribed records, filing timely tax
 1945  returns, and the proper accounting and remitting of taxes by
 1946  them, such seller, person, lessor, dealer, owner, and remitter
 1947  who files the return required pursuant to s. 212.11 only by
 1948  electronic means and who pays the amount due on such return only
 1949  by electronic means shall be allowed $45 2.5 percent of the
 1950  amount of the tax due, accounted for, and remitted to the
 1951  department in the form of a deduction. However, if the amount of
 1952  the tax due and remitted to the department by electronic means
 1953  for the reporting period is less than $45, the allowance is
 1954  limited to the amount of tax due exceeds $1,200, an allowance is
 1955  not allowed for all amounts in excess of $1,200. For purposes of
 1956  this paragraph, the term “electronic means” has the same meaning
 1957  as provided in s. 213.755(2)(c).
 1958         Section 38. Paragraph (d) of subsection (6) of section
 1959  212.20, Florida Statutes, is amended to read:
 1960         212.20 Funds collected, disposition; additional powers of
 1961  department; operational expense; refund of taxes adjudicated
 1962  unconstitutionally collected.—
 1963         (6) Distribution of all proceeds under this chapter and ss.
 1964  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1965         (d) The proceeds of all other taxes and fees imposed
 1966  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1967  and (2)(b) shall be distributed as follows:
 1968         1. In any fiscal year, the greater of $500 million, minus
 1969  an amount equal to 4.6 percent of the proceeds of the taxes
 1970  collected pursuant to chapter 201, or 5.2 percent of all other
 1971  taxes and fees imposed pursuant to this chapter or remitted
 1972  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1973  monthly installments into the General Revenue Fund.
 1974         2. After the distribution under subparagraph 1., 8.9744
 1975  percent of the amount remitted by a sales tax dealer located
 1976  within a participating county pursuant to s. 218.61 shall be
 1977  transferred into the Local Government Half-cent Sales Tax
 1978  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1979  transferred shall be reduced by 0.1 percent, and the department
 1980  shall distribute this amount to the Public Employees Relations
 1981  Commission Trust Fund less $5,000 each month, which shall be
 1982  added to the amount calculated in subparagraph 3. and
 1983  distributed accordingly.
 1984         3. After the distribution under subparagraphs 1. and 2.,
 1985  0.0966 percent shall be transferred to the Local Government
 1986  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1987  to s. 218.65.
 1988         4. After the distributions under subparagraphs 1., 2., and
 1989  3., 2.0810 percent of the available proceeds shall be
 1990  transferred monthly to the Revenue Sharing Trust Fund for
 1991  Counties pursuant to s. 218.215.
 1992         5. After the distributions under subparagraphs 1., 2., and
 1993  3., 1.3653 percent of the available proceeds shall be
 1994  transferred monthly to the Revenue Sharing Trust Fund for
 1995  Municipalities pursuant to s. 218.215. If the total revenue to
 1996  be distributed pursuant to this subparagraph is at least as
 1997  great as the amount due from the Revenue Sharing Trust Fund for
 1998  Municipalities and the former Municipal Financial Assistance
 1999  Trust Fund in state fiscal year 1999-2000, no municipality shall
 2000  receive less than the amount due from the Revenue Sharing Trust
 2001  Fund for Municipalities and the former Municipal Financial
 2002  Assistance Trust Fund in state fiscal year 1999-2000. If the
 2003  total proceeds to be distributed are less than the amount
 2004  received in combination from the Revenue Sharing Trust Fund for
 2005  Municipalities and the former Municipal Financial Assistance
 2006  Trust Fund in state fiscal year 1999-2000, each municipality
 2007  shall receive an amount proportionate to the amount it was due
 2008  in state fiscal year 1999-2000.
 2009         6. Of the remaining proceeds:
 2010         a. In each fiscal year, the sum of $29,915,500 shall be
 2011  divided into as many equal parts as there are counties in the
 2012  state, and one part shall be distributed to each county. The
 2013  distribution among the several counties must begin each fiscal
 2014  year on or before January 5th and continue monthly for a total
 2015  of 4 months. If a local or special law required that any moneys
 2016  accruing to a county in fiscal year 1999-2000 under the then
 2017  existing provisions of s. 550.135 be paid directly to the
 2018  district school board, special district, or a municipal
 2019  government, such payment must continue until the local or
 2020  special law is amended or repealed. The state covenants with
 2021  holders of bonds or other instruments of indebtedness issued by
 2022  local governments, special districts, or district school boards
 2023  before July 1, 2000, that it is not the intent of this
 2024  subparagraph to adversely affect the rights of those holders or
 2025  relieve local governments, special districts, or district school
 2026  boards of the duty to meet their obligations as a result of
 2027  previous pledges or assignments or trusts entered into which
 2028  obligated funds received from the distribution to county
 2029  governments under then-existing s. 550.135. This distribution
 2030  specifically is in lieu of funds distributed under s. 550.135
 2031  before July 1, 2000.
 2032         b. The department shall distribute $166,667 monthly to each
 2033  applicant certified as a facility for a new or retained
 2034  professional sports franchise pursuant to s. 288.1162. Up to
 2035  $41,667 shall be distributed monthly by the department to each
 2036  certified applicant as defined in s. 288.11621 for a facility
 2037  for a spring training franchise. However, not more than $416,670
 2038  may be distributed monthly in the aggregate to all certified
 2039  applicants for facilities for spring training franchises.
 2040  Distributions begin 60 days after such certification and
 2041  continue for not more than 30 years, except as otherwise
 2042  provided in s. 288.11621. A certified applicant identified in
 2043  this sub-subparagraph may not receive more in distributions than
 2044  expended by the applicant for the public purposes provided in s.
 2045  288.1162(5) or s. 288.11621(3).
 2046         c. The department shall distribute up to $83,333 monthly to
 2047  each certified applicant as defined in s. 288.11631 for a
 2048  facility used by a single spring training franchise, or up to
 2049  $166,667 monthly to each certified applicant as defined in s.
 2050  288.11631 for a facility used by more than one spring training
 2051  franchise. Monthly distributions begin 60 days after such
 2052  certification or July 1, 2016, whichever is later, and continue
 2053  for not more than 20 years to each certified applicant as
 2054  defined in s. 288.11631 for a facility used by a single spring
 2055  training franchise or not more than 25 years to each certified
 2056  applicant as defined in s. 288.11631 for a facility used by more
 2057  than one spring training franchise. A certified applicant
 2058  identified in this sub-subparagraph may not receive more in
 2059  distributions than expended by the applicant for the public
 2060  purposes provided in s. 288.11631(3).
 2061         d. The department shall distribute $15,333 monthly to the
 2062  State Transportation Trust Fund.
 2063         e.(I) On or before July 25, 2021, August 25, 2021, and
 2064  September 25, 2021, the department shall distribute $324,533,334
 2065  in each of those months to the Unemployment Compensation Trust
 2066  Fund, less an adjustment for refunds issued from the General
 2067  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 2068  distribution. The adjustments made by the department to the
 2069  total distributions shall be equal to the total refunds made
 2070  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 2071  subtracted from any single distribution exceeds the
 2072  distribution, the department may not make that distribution and
 2073  must subtract the remaining balance from the next distribution.
 2074         (II) Beginning July 2022, and on or before the 25th day of
 2075  each month, the department shall distribute $90 million monthly
 2076  to the Unemployment Compensation Trust Fund.
 2077         (III) If the ending balance of the Unemployment
 2078  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 2079  of any month, as determined from United States Department of the
 2080  Treasury data, the Office of Economic and Demographic Research
 2081  shall certify to the department that the ending balance of the
 2082  trust fund exceeds such amount.
 2083         (IV) This sub-subparagraph is repealed, and the department
 2084  shall end monthly distributions under sub-sub-subparagraph (II),
 2085  on the date the department receives certification under sub-sub
 2086  subparagraph (III).
 2087         f. Beginning July 1, 2023, in each fiscal year, the
 2088  department shall distribute $27.5 million to the Florida
 2089  Agricultural Promotional Campaign Trust Fund under s. 571.26,
 2090  for further distribution in accordance with s. 571.265. This
 2091  sub-subparagraph is repealed June 30, 2025.
 2092         7. All other proceeds must remain in the General Revenue
 2093  Fund.
 2094         Section 39. Subsection (11) is added to section 213.21,
 2095  Florida Statutes, to read:
 2096         213.21 Informal conferences; compromises.—
 2097         (11)(a) The department may consider a request to settle or
 2098  compromise any tax, interest, penalty, or other liability under
 2099  this section after the time to challenge an assessment or a
 2100  denial of a refund under s. 72.011 has expired if the taxpayer
 2101  demonstrates that the failure to initiate a timely challenge was
 2102  due to any of the following:
 2103         1. The death or life-threatening injury or illness of:
 2104         a. The taxpayer;
 2105         b. An immediate family member of the taxpayer; or
 2106         c.An individual with substantial responsibility for the
 2107  management or control of the taxpayer.
 2108         2. An act of war or terrorism.
 2109         3. A natural disaster, fire, or other catastrophic loss.
 2110         (b) The department may not consider a request received more
 2111  than 180 days after the time has expired for contesting it under
 2112  s. 72.011.
 2113         (c) Any decision by the department regarding a taxpayer’s
 2114  request to compromise or settle a liability under this
 2115  subsection is not subject to review under chapter 120.
 2116         Section 40. Subsections (1), (3), and (6) of section
 2117  213.67, Florida Statutes, are amended to read:
 2118         213.67 Garnishment.—
 2119         (1) If a person is delinquent in the payment of any taxes,
 2120  penalties, and interest, costs, surcharges, and fees owed to the
 2121  department, the executive director or his or her designee may
 2122  give notice of the amount of such delinquency by registered
 2123  mail, by personal service, or by electronic means, including,
 2124  but not limited to, facsimile transmissions, electronic data
 2125  interchange, or use of the Internet, to all persons having in
 2126  their possession or under their control any credits or personal
 2127  property, exclusive of wages, belonging to the delinquent
 2128  taxpayer, or owing any debts to such delinquent taxpayer at the
 2129  time of receipt by them of such notice. Thereafter, any person
 2130  who has been notified may not transfer or make any other
 2131  disposition of such credits, other personal property, or debts
 2132  until the executive director or his or her designee consents to
 2133  a transfer or disposition or until 60 days after the receipt of
 2134  such notice. However, the credits, other personal property, or
 2135  debts that exceed the delinquent amount stipulated in the notice
 2136  are not subject to this section, wherever held, if the taxpayer
 2137  does not have a prior history of tax delinquencies. If during
 2138  the effective period of the notice to withhold, any person so
 2139  notified makes any transfer or disposition of the property or
 2140  debts required to be withheld under this section, he or she is
 2141  liable to the state for any indebtedness owed to the department
 2142  by the person with respect to whose obligation the notice was
 2143  given to the extent of the value of the property or the amount
 2144  of the debts thus transferred or paid if, solely by reason of
 2145  such transfer or disposition, the state is unable to recover the
 2146  indebtedness of the person with respect to whose obligation the
 2147  notice was given. If the delinquent taxpayer contests the
 2148  intended levy in circuit court or under chapter 120, the notice
 2149  under this section remains effective until that final resolution
 2150  of the contest. Any financial institution receiving such notice
 2151  maintains will maintain a right of setoff for any transaction
 2152  involving a debit card occurring on or before the date of
 2153  receipt of such notice.
 2154         (3) During the last 30 days of the 60-day period set forth
 2155  in subsection (1), the executive director or his or her designee
 2156  may levy upon such credits, other personal property, or debts.
 2157  The levy must be accomplished by delivery of a notice of levy by
 2158  registered mail, by personal service, or by electronic means,
 2159  including, but not limited to, facsimile transmission or an
 2160  electronic data exchange process using a web interface. Upon
 2161  receipt of the notice of levy, which the person possessing the
 2162  credits, other personal property, or debts must shall transfer
 2163  them to the department or pay to the department the amount owed
 2164  to the delinquent taxpayer.
 2165         (6)(a) Levy may be made under subsection (3) upon credits,
 2166  other personal property, or debt of any person with respect to
 2167  any unpaid tax, penalties, and interest, costs, surcharges, and
 2168  fees authorized by law only after the executive director or his
 2169  or her designee has notified such person in writing of the
 2170  intention to make such levy.
 2171         (b) No less than 30 days before the day of the levy, the
 2172  notice of intent to levy required under paragraph (a) must shall
 2173  be given in person or sent by certified or registered mail to
 2174  the person’s last known address.
 2175         (c) The notice required in paragraph (a) must include a
 2176  brief statement that sets forth in simple and nontechnical
 2177  terms:
 2178         1. The provisions of this section relating to levy and sale
 2179  of property;
 2180         2. The procedures applicable to the levy under this
 2181  section;
 2182         3. The administrative and judicial appeals available to the
 2183  taxpayer with respect to such levy and sale, and the procedures
 2184  relating to such appeals; and
 2185         4. Any The alternatives, if any, available to taxpayers
 2186  which could prevent levy on the property.
 2187         Section 41. Subsection (8) of section 220.02, Florida
 2188  Statutes, is amended to read:
 2189         220.02 Legislative intent.—
 2190         (8) It is the intent of the Legislature that credits
 2191  against either the corporate income tax or the franchise tax be
 2192  applied in the following order: those enumerated in s. 631.828,
 2193  those enumerated in s. 220.191, those enumerated in s. 220.181,
 2194  those enumerated in s. 220.183, those enumerated in s. 220.182,
 2195  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 2196  those enumerated in s. 220.184, those enumerated in s. 220.186,
 2197  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 2198  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 2199  those enumerated in s. 220.1876, those enumerated in s.
 2200  220.1877, those enumerated in s. 220.1878, those enumerated in
 2201  s. 220.193, those enumerated in former s. 288.9916, those
 2202  enumerated in former s. 220.1899, those enumerated in former s.
 2203  220.194, those enumerated in s. 220.196, those enumerated in s.
 2204  220.198, those enumerated in s. 220.1915, those enumerated in s.
 2205  220.199, and those enumerated in s. 220.1991, and those
 2206  enumerated in s. 220.1992.
 2207         Section 42. Effective upon this act becoming a law,
 2208  paragraph (n) of subsection (1) and paragraph (c) of subsection
 2209  (2) of section 220.03, Florida Statutes, are amended to read:
 2210         220.03 Definitions.—
 2211         (1) SPECIFIC TERMS.—When used in this code, and when not
 2212  otherwise distinctly expressed or manifestly incompatible with
 2213  the intent thereof, the following terms shall have the following
 2214  meanings:
 2215         (n) “Internal Revenue Code” means the United States
 2216  Internal Revenue Code of 1986, as amended and in effect on
 2217  January 1, 2024 2023, except as provided in subsection (3).
 2218         (2) DEFINITIONAL RULES.—When used in this code and neither
 2219  otherwise distinctly expressed nor manifestly incompatible with
 2220  the intent thereof:
 2221         (c) Any term used in this code has the same meaning as when
 2222  used in a comparable context in the Internal Revenue Code and
 2223  other statutes of the United States relating to federal income
 2224  taxes, as such code and statutes are in effect on January 1,
 2225  2024 2023. However, if subsection (3) is implemented, the
 2226  meaning of a term shall be taken at the time the term is applied
 2227  under this code.
 2228         Section 43. (1)The amendment made by this act to s.
 2229  220.03, Florida Statutes, operates retroactively to January 1,
 2230  2024.
 2231         (2)This section shall take effect upon becoming a law.
 2232         Section 44. Section 220.19, Florida Statutes, is amended to
 2233  read:
 2234         220.19 Child care tax credits.—
 2235         (1) For taxable years beginning on or after January 1,
 2236  2025, there is allowed a credit pursuant to s. 402.261 against
 2237  any tax due for a taxable year under this chapter after the
 2238  application of any other allowable credits by the taxpayer. The
 2239  credit must be earned pursuant to s. 402.261 on or before the
 2240  date the taxpayer is required to file a return pursuant to s.
 2241  220.222. If the credit granted under this section is not fully
 2242  used in any one year because of insufficient tax liability on
 2243  the part of the corporation, the unused amount may be carried
 2244  forward for a period not to exceed 5 years. The carryover credit
 2245  may be used in a subsequent year when the tax imposed by this
 2246  chapter for that year exceeds the credit for which the
 2247  corporation is eligible in that year under this section after
 2248  applying the other credits and unused carryovers in the order
 2249  provided by s. 220.02(8).
 2250         (2) A taxpayer that files a consolidated return in this
 2251  state as a member of an affiliated group under s. 220.131(1) may
 2252  be allowed the credit on a consolidated return basis; however,
 2253  the total credit taken by the affiliated group is subject to the
 2254  limitation established under s. 402.261(2)(d). If a corporation
 2255  receives a credit for child care facility startup costs, and the
 2256  facility fails to operate for at least 5 years, a pro rata share
 2257  of the credit must be repaid, in accordance with the formula:
 2258                        A = C x (1 - (N/60))                       
 2259  Where:
 2260         (a)“A” is the amount in dollars of the required repayment.
 2261         (b)“C” is the total credits taken by the corporation for
 2262  child care facility startup costs.
 2263         (c)“N” is the number of months the facility was in
 2264  operation.
 2265  
 2266  This repayment requirement is inapplicable if the corporation
 2267  goes out of business or can demonstrate to the department that
 2268  its employees no longer want to have a child care facility.
 2269         (3)The provisions of s. 402.261 apply to the credit
 2270  authorized by this section.
 2271         (4)If a taxpayer applies and is approved for a credit
 2272  under s. 402.261 after timely requesting an extension to file
 2273  under s. 220.222(2):
 2274         (a)The credit does not reduce the amount of tax due for
 2275  purposes of the department’s determination as to whether the
 2276  taxpayer was in compliance with the requirement to pay tentative
 2277  taxes under ss. 220.222 and 220.32.
 2278         (b)The taxpayer’s noncompliance with the requirement to
 2279  pay tentative taxes shall result in the revocation and
 2280  rescindment of any such credit.
 2281         (c)The taxpayer shall be assessed for any taxes,
 2282  penalties, or interest due from the taxpayer’s noncompliance
 2283  with the requirement to pay tentative taxes.
 2284         (5)For purposes of calculating the underpayment of
 2285  estimated corporate income taxes under s. 220.34, the final
 2286  amount due is the amount after credits earned under this section
 2287  are deducted. For purposes of determining if a penalty or
 2288  interest under s. 220.34(2)(d)1. will be imposed for
 2289  underpayment of estimated corporate income tax, a taxpayer may,
 2290  after earning a credit under this section, reduce any estimated
 2291  payment in that taxable year by the amount of the credit.
 2292         Section 45. Paragraph (b) of subsection (1) and subsections
 2293  (3) and (4) of section 220.1915, Florida Statutes, are amended
 2294  to read:
 2295         220.1915 Credit for qualified railroad reconstruction or
 2296  replacement expenditures.—
 2297         (1) For purposes of this section:
 2298         (b) “Qualifying railroad” means any taxpayer that was a
 2299  Class II or Class III railroad operating in this state on the
 2300  last day of the taxable year for which the credit is claimed,
 2301  pursuant to the classifications in effect for that year as set
 2302  by the United States Surface Transportation Board or its
 2303  successor.
 2304         (3)(a) A qualifying railroad must submit to the department
 2305  with its return an application including any documentation or
 2306  information required by the department to demonstrate
 2307  eligibility for the credit allowed under this section. The
 2308  application may be submitted no later than 120 days following
 2309  the conclusion of the taxable year in which qualified
 2310  expenditures were incurred.
 2311         (b) If the qualifying railroad is not a taxpayer under this
 2312  chapter, the qualifying railroad must submit the required
 2313  application including any documentation or information required
 2314  by the department directly to the department no later than May 1
 2315  of the calendar year following the year in which the qualified
 2316  expenditures were made, in accordance with rules adopted by the
 2317  department.
 2318         (c) The qualifying railroad must include an affidavit
 2319  certifying that all information contained in the application is
 2320  true and correct, and supporting documentation must include any
 2321  relevant information, as determined by the department, to verify
 2322  eligibility of qualified expenditures made in this state for the
 2323  credit allowed under this section. The supporting documentation
 2324  must include, but is not limited to, the following:
 2325         1. The number of track miles owned or leased in this state
 2326  by the qualifying railroad;
 2327         2.A description of qualified expenditures; and
 2328         3.Financial records necessary to verify the accuracy of
 2329  the information submitted pursuant to this subsection a copy of
 2330  any Internal Revenue Service Form 8900, or its equivalent, if
 2331  such documentation was filed with the Internal Revenue Service
 2332  for any credit under 26 U.S.C. s. 45G for which the federal
 2333  credit related in whole or in part to the qualified expenditures
 2334  in this state for which the credit is sought.
 2335         (d) If the qualifying railroad is a taxpayer under this
 2336  chapter and the credit earned exceeds the taxpayer’s liability
 2337  under this chapter for that year, or if the qualifying railroad
 2338  is not a taxpayer under this chapter,
 2339         (c) The department must issue a letter to the qualifying
 2340  railroad within 45 30 days after receipt of the completed
 2341  application indicating the amount of the approved credit
 2342  available for carryover or transfer in accordance with
 2343  subsection (4).
 2344         (d)(e) The department may consult with the Department of
 2345  Transportation regarding the qualifications, ownership, or
 2346  classification of any qualifying railroad applying for a credit
 2347  under this section. The Department of Transportation shall
 2348  provide technical assistance, when requested by the department,
 2349  on any technical audits performed pursuant to this section.
 2350         (4)(a) If the credit granted under this section is not
 2351  fully used in the any one taxable year in which the credit is
 2352  earned because of insufficient tax liability on the part of the
 2353  qualifying railroad, or because the qualifying railroad is not
 2354  subject to tax under this chapter, the unused amount may be
 2355  carried forward for a period not to exceed 5 taxable years or
 2356  the qualifying railroad may transfer all or a portion of the tax
 2357  credit earned may be transferred in accordance with paragraph
 2358  (b). The carryover or transferred credit may be used in the
 2359  taxable year in which the credit is earned or any of the 5
 2360  subsequent taxable years, when the tax imposed by this chapter
 2361  for that taxable year exceeds the credit for which the
 2362  qualifying railroad or transferee under paragraph (b) is
 2363  eligible in that taxable year under this subsection, after
 2364  applying the other credits and unused carryovers in the order
 2365  provided by s. 220.02(8).
 2366         (b)1. The credit under this section may be transferred:
 2367         a. By written agreement to a taxpayer subject to the tax
 2368  under this chapter and that either transports property using the
 2369  rail facilities of the qualifying railroad or furnishes
 2370  railroad-related property or services to any railroad operating
 2371  in this state, or is a railroad, as those terms are defined in
 2372  26 C.F.R. s. 1.45G-1(b); and
 2373         b. At any time during the 5 taxable years following the
 2374  taxable year the credit was originally earned by the qualifying
 2375  railroad.
 2376         2. The written agreement required for transfer under this
 2377  paragraph shall:
 2378         a. Be filed jointly by the qualifying railroad and the
 2379  transferee with the department within 30 days after the
 2380  transfer, in accordance with rules adopted by the department;
 2381  and
 2382         b. Contain all of the following information: the name,
 2383  address, and taxpayer identification number for the qualifying
 2384  railroad and the transferee; the amount of the credit being
 2385  transferred; the taxable year in which the credit was originally
 2386  earned by the qualifying railroad; and the remaining taxable
 2387  years for which the credit may be claimed.
 2388         Section 46. Section 220.1992, Florida Statutes, is created
 2389  to read:
 2390         220.1992Individuals with Unique Abilities Tax Credit
 2391  Program.—
 2392         (1)For purposes of this section, the term:
 2393         (a)“Qualified employee” means an individual who has a
 2394  disability, as that term is defined in s. 413.801, and has been
 2395  employed for at least 6 months by a qualified taxpayer.
 2396         (b)“Qualified taxpayer” means a taxpayer who employs a
 2397  qualified employee at a business located in this state.
 2398         (2)For a taxable year beginning on or after January 1,
 2399  2024, a qualified taxpayer is eligible for a credit against the
 2400  tax imposed by this chapter in an amount up to $1,000 for each
 2401  qualified employee such taxpayer employed during the taxable
 2402  year. The tax credit shall equal one dollar for each hour the
 2403  qualified employee worked during the taxable year, up to 1,000
 2404  hours.
 2405         (3)(a)The department may adopt rules governing the manner
 2406  and form of applications for the tax credit and establishing
 2407  requirements for the proper administration of the tax credit.
 2408  The form must include an affidavit certifying that all
 2409  information contained within the application is true and correct
 2410  and must require the taxpayer to specify the number of qualified
 2411  employees for whom a credit under this section is being claimed
 2412  and the number of hours each qualified employee worked during
 2413  the taxable year.
 2414         (b)The department must approve the tax credit prior to the
 2415  taxpayer taking the credit on a return. The department must
 2416  approve credits on a first-come, first-served basis. If the
 2417  department determines that an application is incomplete, the
 2418  department shall notify the taxpayer in writing and the taxpayer
 2419  shall have 30 days after receiving such notification to correct
 2420  any deficiency. If corrected in a timely manner, the application
 2421  must be deemed completed as of the date the application was
 2422  first submitted.
 2423         (c)A taxpayer may not claim a tax credit of more than
 2424  $10,000 under this section in any one taxable year.
 2425         (d)A taxpayer may carry forward any unused portion of a
 2426  tax credit under this section for up to 5 taxable years. The
 2427  carryover may be used in a subsequent year when the tax imposed
 2428  by this chapter for such year exceeds the credit for such year
 2429  under this section after applying the other credits and unused
 2430  credit carryovers in the order provided in s. 220.02(8).
 2431         (4)The combined total amount of tax credits which may be
 2432  granted under this section is $5 million in each of state fiscal
 2433  years 2024-2025, 2025-2026, and 2026-2027.
 2434         (5)The department may consult with the Department of
 2435  Commerce and the Agency for Persons with Disabilities to
 2436  determine if an individual is a qualified employee. The
 2437  Department of Commerce and the Agency for Persons with
 2438  Disabilities shall provide technical assistance, when requested
 2439  by the department, on any such question.
 2440         Section 47. Present paragraphs (c) and (d) of subsection
 2441  (2) of section 220.222, Florida Statutes, are redesignated as
 2442  paragraphs (d) and (e), respectively, and a new paragraph (c) is
 2443  added to that subsection, to read:
 2444         220.222 Returns; time and place for filing.—
 2445         (2)
 2446         (c)When a taxpayer has been granted an extension or
 2447  extensions of time within which to file its federal income tax
 2448  return for any taxable year due to a federally declared disaster
 2449  that included locations within this state, and if the
 2450  requirements of s. 220.32 are met, the due date of the return
 2451  required under this code is automatically extended to 15
 2452  calendar days after the due date for such taxpayer’s federal
 2453  income tax return, including any extensions provided for such
 2454  return for a federally declared disaster. Nothing in this
 2455  paragraph affects the authority of the executive director to
 2456  order an extension or waiver pursuant to s. 213.055(2).
 2457         Section 48. Section 402.261, Florida Statutes, is created
 2458  to read:
 2459         402.261Child care tax credits.—
 2460         (1)For purposes of this section, the term:
 2461         (a)“Department” means the Department of Revenue.
 2462         (b)“Division” means the Division of Alcoholic Beverages
 2463  and Tobacco of the Department of Business and Professional
 2464  Regulation.
 2465         (c)“Eligible child” means the child or grandchild of an
 2466  employee of a taxpayer, if such employee is the child or
 2467  grandchild’s caregiver as defined in s. 39.01.
 2468         (d)“Eligible child care facility” means a child care
 2469  facility that:
 2470         1.Is licensed under s. 402.305; or
 2471         2.Is exempt from licensure under s. 402.316.
 2472         (e)“Employee” includes full-time employees and part-time
 2473  employees who work an average of at least 20 hours per week.
 2474         (f)“Maximum annual tax credit amount” means, for any state
 2475  fiscal year, the sum of the amount of tax credits approved under
 2476  this section, including tax credits to be taken under s.
 2477  211.0254, s. 212.1835, s. 220.19, s. 561.1214, or s. 624.5107,
 2478  which are approved for taxpayers whose taxable years begin on or
 2479  after January 1 of the calendar year preceding the start of the
 2480  applicable state fiscal year.
 2481         (g)“Tax due” means any tax required under chapter 211,
 2482  chapter 220, chapter 561, or chapter 624, or due under chapter
 2483  212 from a direct pay permitholder as a result of a direct pay
 2484  permit held pursuant to s. 212.183.
 2485         (2)(a)A taxpayer who operates an eligible child care
 2486  facility for the taxpayer’s employees is allowed a credit of 50
 2487  percent of the startup costs of such facility against any tax
 2488  due for the taxable year such facility begins operation as an
 2489  eligible child care facility. The maximum credit amount a
 2490  taxpayer may be granted in a taxable year under this paragraph
 2491  is based on the average number of employees employed by the
 2492  taxpayer during such year. For an employer that employed:
 2493         1.One to nineteen employees, the maximum credit is $1
 2494  million.
 2495         2.Twenty to two hundred fifty employees, the maximum
 2496  credit is $500,000.
 2497         3.More than 250 employees, the maximum credit is $250,000.
 2498         (b)A taxpayer who operates an eligible child care facility
 2499  for the taxpayer’s employees is allowed a credit of $300 per
 2500  month for each eligible child enrolled in such facility against
 2501  any tax due for the taxable year. The maximum credit amount a
 2502  taxpayer may be granted in a taxable year under this paragraph
 2503  is based on the average number of employees employed by the
 2504  taxpayer during such year. For an employer that employed:
 2505         1.One to nineteen employees, the maximum credit is
 2506  $50,000.
 2507         2.Twenty to two hundred fifty employees, the maximum
 2508  credit is $500,000.
 2509         3.More than 250 employees, the maximum credit is $1
 2510  million.
 2511         (c)A taxpayer who makes payments to an eligible child care
 2512  facility in the name and for the benefit of an employee employed
 2513  by the taxpayer whose eligible child attends such facility is
 2514  allowed a credit of 100 percent of the amount of such payments
 2515  against any tax due for the taxable year up to a maximum credit
 2516  of $3,600 per child per taxable year. The taxpayer may make
 2517  payments directly to the eligible child care facility or
 2518  contract with an early learning coalition to process payments.
 2519  The maximum credit amount a taxpayer may be granted in a taxable
 2520  year under this paragraph is based on the average number of
 2521  employees employed by the taxpayer during such year. For an
 2522  employer that employed:
 2523         1.One to nineteen employees, the maximum credit is
 2524  $50,000.
 2525         2.Twenty to two hundred fifty employees, the maximum
 2526  credit is $500,000.
 2527         3.More than 250 employees, the maximum credit is $1
 2528  million.
 2529         (d)A taxpayer may qualify for a tax credit under more than
 2530  one paragraph of this subsection; however, the total credit
 2531  taken by such taxpayers in a single taxable year may not exceed
 2532  the sum total of the maximum credit they are granted under each
 2533  applicable paragraph.
 2534         (e)For fiscal year 2024-2025, the maximum annual tax
 2535  credit amount is $5 million.
 2536         (3)(a)If the credit granted under this section is not
 2537  fully used within the specified state fiscal year for credits
 2538  under s. 211.0254, s. 212.1835, or s. 561.1214, or against taxes
 2539  due for the specified taxable year for credits under s. 220.19
 2540  or s. 624.5107, because of insufficient tax liability on the
 2541  part of the taxpayer, the unused amount may be carried forward
 2542  for a period not to exceed 5 years. For purposes of s. 220.19, a
 2543  credit carried forward may be used in a subsequent year after
 2544  applying the other credits and unused carryovers in the order
 2545  provided by s. 220.02(8).
 2546         (b)1.If a taxpayer receives a credit for startup costs
 2547  pursuant to paragraph (2)(a), and the eligible child care
 2548  facility fails to operate for at least 5 years, a pro rata share
 2549  of the credit must be repaid, in accordance with the formula:
 2550                        A = C x (1 - (N/60))                       
 2551  Where:
 2552         a.“A” is the amount, in dollars, of the required
 2553  repayment.
 2554         b.“C” is the total credits taken by the taxpayer for
 2555  eligible child care facility startup costs against a tax due
 2556  under this section.
 2557         c.“N” is the number of months the eligible child care
 2558  facility was in operation.
 2559         2.A taxpayer who is required to repay a pro rata share of
 2560  the credit under this paragraph shall file an amended return
 2561  with the department, or such other report as the department
 2562  prescribes by rule, and pay such amount within 60 days after the
 2563  last day of operation of the eligible child care facility. The
 2564  department shall distribute such funds in accordance with the
 2565  applicable statutory provision for the tax against which such
 2566  credit was taken by that taxpayer.
 2567         (4)(a)A taxpayer may claim a credit only for the creation
 2568  or operation of, or payments to, an eligible child care
 2569  facility.
 2570         (b)The services of an eligible child care facility for
 2571  which a taxpayer claims a credit under paragraph (2)(b) must be
 2572  available to all employees employed by the taxpayer, or must be
 2573  allocated on a first-come, first-served basis, and must be used
 2574  by at least one eligible child.
 2575         (c)Two or more taxpayers may jointly establish and operate
 2576  an eligible child care facility according to the provisions of
 2577  this section. If two or more taxpayers choose to jointly
 2578  establish and operate an eligible child care facility, or cause
 2579  a not-for-profit taxpayer to establish and operate an eligible
 2580  child care facility, the taxpayers must file a joint
 2581  application, or the not-for-profit taxpayer may file an
 2582  application, pursuant to subsection (5) setting forth the
 2583  taxpayers’ proposal. The participating taxpayers may proportion
 2584  the available credits in any manner they choose. In the event
 2585  the child care facility does not operate for 5 years, the
 2586  repayment required under paragraph (3)(b) must be allocated
 2587  among, and apply to, the participating taxpayers in the
 2588  proportion that such taxpayers received the credit under this
 2589  section.
 2590         (d)Child care payments for which a taxpayer claims a
 2591  credit under paragraph (2)(c) may not exceed the amount charged
 2592  by the eligible child care facility for other children of like
 2593  age and ability of persons not employed by the taxpayer.
 2594         (5)Beginning October 1, 2024, a taxpayer may submit an
 2595  application to the department for the purposes of determining
 2596  qualification for a credit under this section to be applied to a
 2597  taxable year beginning on or after January 1, 2025. The
 2598  department must approve the application for the credit before
 2599  the taxpayer is authorized to claim the credit on a return.
 2600         (a)The application must include:
 2601         1.a.For a credit under paragraph (2)(a), a proposal for
 2602  establishing an eligible child care facility for use by its
 2603  employees, the number of eligible children expected to be
 2604  enrolled, and the expected date operations will begin. A credit
 2605  may not be claimed on a return until operations have begun.
 2606         b.For a credit under paragraph (2)(b), the total number of
 2607  eligible children for whom child care will be provided at the
 2608  eligible child care facility and the total number of months the
 2609  facility is expected to operate during the taxable year in which
 2610  the credit will be earned.
 2611         c.For a credit under paragraph (2)(c), the total number of
 2612  eligible children for whom child care payments will be paid and
 2613  the estimated total annual amount of such payments during the
 2614  taxable year in which the credit will be earned.
 2615         2.The taxable year in which the credit is expected to be
 2616  earned. A taxpayer may apply for a credit to be used for a prior
 2617  taxable year at any time before the date on which the taxpayer
 2618  is required to file a return for that year pursuant to s.
 2619  220.222.
 2620         3.For a credit under paragraph (2)(a) or paragraph (2)(b),
 2621  a statement signed by a person authorized to sign on behalf of
 2622  the taxpayer that the facility meets the definition of eligible
 2623  child care facility and otherwise qualifies for the credit under
 2624  this section. Such statement must be attached to the
 2625  application.
 2626         (b)The department shall approve tax credits on a first
 2627  come, first-served basis, and must obtain the division’s
 2628  approval before approving a tax credit under s. 561.1214. Within
 2629  10 days after approving or denying an application, the
 2630  Department of Revenue shall provide a copy of its approval or
 2631  denial letter to the taxpayer.
 2632         (6)(a)A taxpayer may not convey, transfer, or assign an
 2633  approved tax credit or a carryforward tax credit to another
 2634  entity unless all of the assets of the taxpayer are conveyed,
 2635  assigned, or transferred in the same transaction. However, a tax
 2636  credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214,
 2637  or s. 624.5107 may be conveyed, transferred, or assigned between
 2638  members of an affiliated group of taxpayers if the type of tax
 2639  credit under s. 211.0254, s. 212.1835, s. 220.19, s. 561.1214,
 2640  or s. 624.5107 remains the same. A taxpayer shall notify the
 2641  department of its intent to convey, transfer, or assign a tax
 2642  credit to another member within an affiliated group of
 2643  corporations as defined in s. 220.03(1)(b). The amount conveyed,
 2644  transferred, or assigned is available to another member of the
 2645  affiliated group of corporations upon approval by the
 2646  department. The department shall obtain the division’s approval
 2647  before approving a conveyance, transfer, or assignment of a tax
 2648  credit under s. 561.1214.
 2649         (b)Within any state fiscal year, a taxpayer may rescind
 2650  all or part of a tax credit approved under subsection (5). The
 2651  amount rescinded shall become available for that state fiscal
 2652  year to another taxpayer approved by the department under this
 2653  section. The department must obtain the division’s approval
 2654  before accepting the rescindment of a tax credit under s.
 2655  561.1214. Any amount rescinded under this paragraph must become
 2656  available to a taxpayer on a first-come, first-served basis
 2657  based on tax credit applications received after the date the
 2658  rescindment is accepted by the department.
 2659         (c)Within 10 days after approving or denying the
 2660  conveyance, transfer, or assignment of a tax credit under
 2661  paragraph (a), or the rescindment of a tax credit under
 2662  paragraph (b), the department shall provide a copy of its
 2663  approval or denial letter to the taxpayer requesting the
 2664  conveyance, transfer, assignment, or rescindment.
 2665         (7)(a)The department may adopt rules to administer this
 2666  section, including rules for the approval or disapproval of
 2667  proposals submitted by taxpayers and rules to provide for
 2668  cooperative arrangements between for-profit and not-for-profit
 2669  taxpayers.
 2670         (b)The department’s decision to approve or disapprove a
 2671  proposal must be in writing, and, if the proposal is approved,
 2672  the decision must state the maximum credit authorized for the
 2673  taxpayer.
 2674         (c)In addition to its existing audit and investigation
 2675  authority, the department may perform any additional financial
 2676  and technical audits and investigations, including examining the
 2677  accounts, books, or records of the tax credit applicant, which
 2678  are necessary to verify the costs included in a credit
 2679  application and to ensure compliance with this section.
 2680         (d)It is grounds for forfeiture of previously claimed and
 2681  received tax credits if the department determines that a
 2682  taxpayer received tax credits pursuant to this section to which
 2683  the taxpayer was not entitled.
 2684         Section 49. Subsection (2) and paragraphs (a) and (b) of
 2685  subsection (5) of section 402.62, Florida Statutes, are amended
 2686  to read:
 2687         402.62 Strong Families Tax Credit.—
 2688         (2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY.—
 2689         (a) The Department of Children and Families shall designate
 2690  as an eligible charitable organization an organization that
 2691  meets all of the following requirements:
 2692         1. Is exempt from federal income taxation under s.
 2693  501(c)(3) of the Internal Revenue Code.
 2694         2. Is a Florida entity formed under chapter 605, chapter
 2695  607, or chapter 617 and whose principal office is located in
 2696  this state.
 2697         3. Receives referrals from Department of Children and
 2698  Families child protective investigators to provide direct
 2699  services and support to at-risk children and families.
 2700         4. Provides services to:
 2701         a. Prevent child abuse, neglect, abandonment, or
 2702  exploitation;
 2703         b. Assist fathers in learning and improving parenting
 2704  skills or to engage absent fathers in being more engaged in
 2705  their children’s lives;
 2706         c. Provide books to the homes of children eligible for a
 2707  federal free or reduced-price meals program or those testing
 2708  below grade level in kindergarten through grade 5;
 2709         d. Assist families with children who have a chronic illness
 2710  or a physical, intellectual, developmental, or emotional
 2711  disability; or
 2712         d.e. Provide workforce development services to families of
 2713  children eligible for a federal free or reduced-price meals
 2714  program.
 2715         5.4. Provides to the Department of Children and Families
 2716  accurate information, including, at a minimum, a description of
 2717  the services provided by the organization which are eligible for
 2718  funding under this section; the total number of individuals
 2719  served through those services during the last calendar year and
 2720  the number served during the last calendar year using funding
 2721  under this section; basic financial information regarding the
 2722  organization and services eligible for funding under this
 2723  section; outcomes for such services; and contact information for
 2724  the organization.
 2725         6.5. Annually submits a statement, signed under penalty of
 2726  perjury by a current officer of the organization, that the
 2727  organization meets all criteria to qualify as an eligible
 2728  charitable organization, has fulfilled responsibilities under
 2729  this section for the previous fiscal year if the organization
 2730  received any funding through this credit during the previous
 2731  year, and intends to fulfill its responsibilities during the
 2732  upcoming year.
 2733         7.6. Provides any documentation requested by the Department
 2734  of Children and Families to verify eligibility as an eligible
 2735  charitable organization or compliance with this section.
 2736         (b) The Department of Children and Families may not
 2737  designate as an eligible charitable organization an organization
 2738  that:
 2739         1. Provides abortions or pays for or provides coverage for
 2740  abortions; or
 2741         2. Has received more than 50 percent of its total annual
 2742  revenue from a federal, state, or local governmental agency the
 2743  Department of Children and Families, either directly or via a
 2744  contractor of such an agency the department, in the prior fiscal
 2745  year.
 2746         (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 2747  AND LIMITATIONS.—
 2748         (a) Beginning in fiscal year 2024-2025 2023-2024, the tax
 2749  credit cap amount is $40 $20 million in each state fiscal year.
 2750         (b) Beginning October 1, 2021, A taxpayer may submit an
 2751  application to the Department of Revenue for a tax credit or
 2752  credits to be taken under one or more of s. 211.0253, s.
 2753  212.1834, s. 220.1877, s. 561.1213, or s. 624.51057, beginning
 2754  at 9 a.m. on the first day of the calendar year that is not a
 2755  Saturday, Sunday, or legal holiday.
 2756         1. The taxpayer shall specify in the application each tax
 2757  for which the taxpayer requests a credit and the applicable
 2758  taxable year for a credit under s. 220.1877 or s. 624.51057 or
 2759  the applicable state fiscal year for a credit under s. 211.0253,
 2760  s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a
 2761  taxpayer may apply for a credit to be used for a prior taxable
 2762  year before the date the taxpayer is required to file a return
 2763  for that year pursuant to s. 220.222. For purposes of s.
 2764  624.51057, a taxpayer may apply for a credit to be used for a
 2765  prior taxable year before the date the taxpayer is required to
 2766  file a return for that prior taxable year pursuant to ss.
 2767  624.509 and 624.5092. The application must specify the eligible
 2768  charitable organization to which the proposed contribution will
 2769  be made. The Department of Revenue shall approve tax credits on
 2770  a first-come, first-served basis and must obtain the division’s
 2771  approval before approving a tax credit under s. 561.1213.
 2772         2. Within 10 days after approving or denying an
 2773  application, the Department of Revenue shall provide a copy of
 2774  its approval or denial letter to the eligible charitable
 2775  organization specified by the taxpayer in the application.
 2776         Section 50. For the $20 million in additional credit under
 2777  s. 402.62, Florida Statutes, available for fiscal year 2024-2025
 2778  pursuant to changes made by this act, a taxpayer may submit an
 2779  application to the Department of Revenue beginning at 9 a.m. on
 2780  July 1, 2024.
 2781         Section 51. Present paragraph (b) of subsection (1) of
 2782  section 561.121, Florida Statutes, is redesignated as paragraph
 2783  (c), and a new paragraph (b) is added to that subsection, to
 2784  read:
 2785         561.121 Deposit of revenue.—
 2786         (1) All state funds collected pursuant to ss. 563.05,
 2787  564.06, 565.02(9), and 565.12 shall be paid into the State
 2788  Treasury and disbursed in the following manner:
 2789         (b) After the required distribution to the Alcoholic
 2790  Beverage and Tobacco Trust Fund pursuant to paragraph (a),
 2791  $416,667 shall be distributed monthly to each of the following:
 2792         1. The University of Miami Sylvester Comprehensive Cancer
 2793  Center;
 2794         2. The University of Florida Health Shands Cancer Center;
 2795  and
 2796         3. The Mayo Clinic Comprehensive Cancer Center in
 2797  Jacksonville.
 2798  
 2799  These funds are appropriated monthly, to be used for lawful
 2800  purposes, including constructing, furnishing, equipping,
 2801  financing, operating, and maintaining cancer research and
 2802  clinical and related facilities, and furnishing, equipping,
 2803  operating, and maintaining other properties owned or leased by
 2804  the University of Miami Sylvester Comprehensive Cancer Center,
 2805  the University of Florida Health Shands Cancer Center, and the
 2806  Mayo Clinic Comprehensive Cancer Center in Jacksonville. This
 2807  paragraph is repealed June 30, 2054.
 2808         Section 52. Section 561.1214, Florida Statutes, is created
 2809  to read:
 2810         561.1214Child care tax credits.—Beginning January 1, 2025,
 2811  there is allowed a credit pursuant to s. 402.261 against any tax
 2812  due under s. 563.05, s. 564.06, or s. 565.12, except excise
 2813  taxes imposed on wine produced by manufacturers in this state
 2814  from products grown in this state. However, a credit allowed
 2815  under this section may not exceed 90 percent of the tax due on
 2816  the return on which the credit is taken. For purposes of the
 2817  distributions of tax revenue under ss. 561.121 and 564.06(10),
 2818  the division shall disregard any tax credits allowed under this
 2819  section to ensure that any reduction in tax revenue received
 2820  which is attributable to the tax credits results only in a
 2821  reduction in distributions to the General Revenue Fund. The
 2822  provisions of s. 402.261 apply to the credit authorized by this
 2823  section.
 2824         Section 53. Notwithstanding the expiration date in section
 2825  41 of chapter 2023-157, Laws of Florida, section 571.26, Florida
 2826  Statutes, is reenacted to read:
 2827         571.26 Florida Agricultural Promotional Campaign Trust
 2828  Fund.—There is hereby created the Florida Agricultural
 2829  Promotional Campaign Trust Fund within the Department of
 2830  Agriculture and Consumer Services to receive all moneys related
 2831  to the Florida Agricultural Promotional Campaign. Moneys
 2832  deposited in the trust fund shall be appropriated for the sole
 2833  purpose of implementing the Florida Agricultural Promotional
 2834  Campaign, except for money deposited in the trust fund pursuant
 2835  to s. 212.20(6)(d)6.h., which shall be held separately and used
 2836  solely for the purposes identified in s. 571.265.
 2837         Section 54. Section 41 of chapter 2023-157, Laws of
 2838  Florida, is repealed.
 2839         Section 55. Subsection (5) of section 571.265, Florida
 2840  Statutes, is amended to read:
 2841         571.265 Promotion of Florida thoroughbred breeding and of
 2842  thoroughbred racing at Florida thoroughbred tracks; distribution
 2843  of funds.—
 2844         (5) This section is repealed July 1, 2025, unless reviewed
 2845  and saved from repeal by the Legislature.
 2846         Section 56. Subsection (7) of section 624.509, Florida
 2847  Statutes, is amended to read:
 2848         624.509 Premium tax; rate and computation.—
 2849         (7) Credits and deductions against the tax imposed by this
 2850  section shall be taken in the following order: deductions for
 2851  assessments made pursuant to s. 440.51; credits for taxes paid
 2852  under ss. 175.101 and 185.08; credits for income taxes paid
 2853  under chapter 220 and the credit allowed under subsection (5),
 2854  as these credits are limited by subsection (6); the credit
 2855  allowed under s. 624.51057; the credit allowed under s.
 2856  624.51058; the credit allowed under s. 624.5107; all other
 2857  available credits and deductions.
 2858         Section 57. Section 624.5107, Florida Statutes, is amended
 2859  to read:
 2860         624.5107 Child care tax credits.—
 2861         (1) For taxable years beginning on or after January 1,
 2862  2025, there is allowed a credit pursuant to s. 402.261 against
 2863  any tax due for a taxable year under s. 624.509(1) after
 2864  deducting from such tax deductions for assessments made pursuant
 2865  to s. 440.51; credits for taxes paid under ss. 175.101 and
 2866  185.08; credits for income taxes paid under chapter 220; and the
 2867  credit allowed under s. 624.509(5), as such credit is limited by
 2868  s. 624.509(6). An insurer claiming a credit against premium tax
 2869  liability under this section is not required to pay any
 2870  additional retaliatory tax levied under s. 624.5091 as a result
 2871  of claiming such credit. Section 624.5091 does not limit such
 2872  credit in any manner. If the credit granted under this section
 2873  is not fully used in any one year because of insufficient tax
 2874  liability on the part of the insurer, the unused amount may be
 2875  carried forward for a period not to exceed 5 years. The
 2876  carryover credit may be used in a subsequent year when the tax
 2877  imposed by s. 624.509 or s. 624.510 for that year exceeds the
 2878  credit for which the insurer is eligible in that year under this
 2879  section.
 2880         (2) For purposes of determining if a penalty under s.
 2881  624.5092 will be imposed, an insurer, after earning a credit
 2882  under s. 624.5107 for a taxable year, may reduce any installment
 2883  payment for such taxable year of 27 percent of the amount of the
 2884  net tax due as reported on the return for the preceding year
 2885  under s. 624.5092(2)(b) by the amount of the credit. If an
 2886  insurer receives a credit for child care facility startup costs,
 2887  and the facility fails to operate for at least 5 years, a pro
 2888  rata share of the credit must be repaid, in accordance with the
 2889  formula: A = C x (1 - (N/60)), where:
 2890         (a)“A” is the amount in dollars of the required repayment.
 2891         (b)“C” is the total credits taken by the insurer for child
 2892  care facility startup costs.
 2893         (c)“N” is the number of months the facility was in
 2894  operation.
 2895  
 2896  This repayment requirement is inapplicable if the insurer goes
 2897  out of business or can demonstrate to the department that its
 2898  employees no longer want to have a child care facility.
 2899         (3)The provisions of s. 402.261 apply to the credit
 2900  authorized by this section.
 2901         Section 58. Section 624.5108, Florida Statutes, is created
 2902  to read:
 2903         624.5108Property insurance discount to policyholders;
 2904  insurance premium deduction; insurer credit for deductions.—
 2905         (1)An insurer must deduct the following amounts from the
 2906  total charged for the following policies:
 2907         (a)For a policy providing residential coverage of $750,000
 2908  or less on a dwelling, an amount equal to 1.75 percent of the
 2909  premium, as defined in s. 627.403.
 2910         (b)For a policy providing residential coverage of $750,000
 2911  or less on a dwelling, the amount charged for the State Fire
 2912  Marshal regulatory assessment under s. 624.515.
 2913         (c) For a policy providing residential coverage of $750,000
 2914  or less on a dwelling, the amount of assessment levied pursuant
 2915  to s. 631.57(3)(a) and (e).
 2916         (d) For a policy, contract, or endorsement providing
 2917  personal or commercial lines coverage for the peril of flood or
 2918  excess coverage for the peril of flood on any structure or the
 2919  contents of personal property contained therein, an amount equal
 2920  to 1.75 percent of the premium, as defined in s. 627.403. As
 2921  used in this paragraph, the term “flood” has the same meaning as
 2922  provided in s. 627.715(1)(b).
 2923  
 2924  For the purposes of this section, residential coverage excludes
 2925  tenant coverage.
 2926         (2)The deductions under this section apply to policies
 2927  that provide coverage for a 12-month period with an effective
 2928  date between October 1, 2024, and September 30, 2025. The
 2929  deductions amount must be separately stated on the policy
 2930  declarations page.
 2931         (3) When reporting policy premiums for purposes of
 2932  computing taxes levied under s. 624.509, an insurer must report
 2933  the full policy premium value before applying deductions under
 2934  this section. The deductions provided to policyholders in
 2935  subsection (1) do not reduce the direct written premium of the
 2936  insurer for any purposes.
 2937         (4)For the taxable years beginning on January 1, 2024, and
 2938  January 1, 2025, there is allowed a credit of 100 percent of the
 2939  amount of deductions provided to policyholders pursuant to
 2940  subsection (1) against any tax due under s. 624.509(1) after all
 2941  other credits and deductions have been taken in the order
 2942  provided in s. 624.509(7).
 2943         (5)An insurer claiming a credit against premium tax
 2944  liability under this section is not required to pay any
 2945  additional retaliatory tax levied under s. 624.5091 as a result
 2946  of claiming such credit. Section 624.5091 does not limit the
 2947  credit available to insurers in any manner.
 2948         (6)If the credit provided for under subsection (4) is not
 2949  fully used in any one taxable year because of insufficient tax
 2950  liability, the unused amount may be carried forward for a period
 2951  not to exceed 10 years.
 2952         (7)Every insurer required to provide a premium deduction
 2953  under this section must include all of the following information
 2954  with its quarterly and annual statements under s. 624.424:
 2955         (a)The number of policies that received a deduction under
 2956  this section during the period covered by the statement.
 2957         (b)The total amount of deductions provided by the insurer
 2958  during the period covered by the statement.
 2959         (c)The total premium related to insurance policies
 2960  providing residential coverage of $750,000 or less on a
 2961  dwelling.
 2962         (d) The total premium related to policies, contracts, or
 2963  endorsements providing personal or commercial lines coverage for
 2964  the peril of flood or excess coverage for the peril of flood on
 2965  any structure or the contents of personal property contained
 2966  therein.
 2967         (8)The office must include the same information required
 2968  under subsection (7) in the reports required under s. 624.315.
 2969         (9)In addition to its existing audit and investigation
 2970  authority, the Department of Revenue may perform any additional
 2971  financial and technical audits and investigations, including
 2972  examining the accounts, books, and records of an insurer
 2973  claiming a credit under subsection (4), which are necessary to
 2974  verify the information included in the tax return and to ensure
 2975  compliance with this section. The office shall provide technical
 2976  assistance when requested by the Department of Revenue on any
 2977  technical audits or examinations performed pursuant to this
 2978  section.
 2979         (10)In addition to its existing examination authority and
 2980  duties under s. 624.316, the office shall examine the
 2981  information required to be reported under subsection (7) and
 2982  shall take corrective measures as provided in ss. 624.310(5) and
 2983  624.4211 for any insurer not in compliance with this section.
 2984         (11)The Department of Revenue and the office are
 2985  authorized, and all conditions are deemed met, to adopt
 2986  emergency rules pursuant to s. 120.54(4) to implement the
 2987  provisions of this section. Notwithstanding any other provision
 2988  of law, emergency rules adopted pursuant to this subsection are
 2989  effective for 6 months after adoption and may be renewed during
 2990  the pendency of procedures to adopt permanent rules addressing
 2991  the subject of the emergency rules.
 2992         (12)This section is repealed December 31, 2036.
 2993         Section 59. Disaster preparedness supplies; sales tax
 2994  holiday.—
 2995         (1)The tax levied under chapter 212, Florida Statutes, may
 2996  not be collected during the period from June 1, 2024, through
 2997  June 14, 2024, or during the period from August 24, 2024,
 2998  through September 6, 2024, on the sale of:
 2999         (a)A portable self-powered light source with a sales price
 3000  of $40 or less.
 3001         (b)A portable self-powered radio, two-way radio, or
 3002  weather-band radio with a sales price of $50 or less.
 3003         (c)A tarpaulin or other flexible waterproof sheeting with
 3004  a sales price of $100 or less.
 3005         (d)An item normally sold as, or generally advertised as, a
 3006  ground anchor system or tie-down kit with a sales price of $100
 3007  or less.
 3008         (e)A gas or diesel fuel tank with a sales price of $50 or
 3009  less.
 3010         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 3011  or 9-volt batteries, excluding automobile and boat batteries,
 3012  with a sales price of $50 or less.
 3013         (g)A nonelectric food storage cooler with a sales price of
 3014  $60 or less.
 3015         (h)A portable generator used to provide light or
 3016  communications or preserve food in the event of a power outage
 3017  with a sales price of $3,000 or less.
 3018         (i)Reusable ice with a sales price of $20 or less.
 3019         (j)A portable power bank with a sales price of $60 or
 3020  less.
 3021         (k)A smoke detector or smoke alarm with a sales price of
 3022  $70 or less.
 3023         (l)A fire extinguisher with a sales price of $70 or less.
 3024         (m)A carbon monoxide detector with a sales price of $70 or
 3025  less.
 3026         (n)The following supplies necessary for the evacuation of
 3027  household pets purchased for noncommercial use:
 3028         1.Bags of dry dog food or cat food weighing 50 or fewer
 3029  pounds with a sales price of $100 or less per bag.
 3030         2.Cans or pouches of wet dog food or cat food with a sales
 3031  price of $10 or less per can or pouch or the equivalent if sold
 3032  in a box or case.
 3033         3.Over-the-counter pet medications with a sales price of
 3034  $100 or less per item.
 3035         4.Portable kennels or pet carriers with a sales price of
 3036  $100 or less per item.
 3037         5.Manual can openers with a sales price of $15 or less per
 3038  item.
 3039         6.Leashes, collars, and muzzles with a sales price of $20
 3040  or less per item.
 3041         7.Collapsible or travel-sized food bowls or water bowls
 3042  with a sales price of $15 or less per item.
 3043         8.Cat litter weighing 25 or fewer pounds with a sales
 3044  price of $25 or less per item.
 3045         9.Cat litter pans with a sales price of $15 or less per
 3046  item.
 3047         10.Pet waste disposal bags with a sales price of $15 or
 3048  less per package.
 3049         11.Pet pads with a sales price of $20 or less per box or
 3050  package.
 3051         12.Hamster or rabbit substrate with a sales price of $15
 3052  or less per package.
 3053         13.Pet beds with a sales price of $40 or less per item.
 3054         (2)The tax exemptions provided in this section do not
 3055  apply to sales within a theme park or entertainment complex as
 3056  defined in s. 509.013(9), Florida Statutes, within a public
 3057  lodging establishment as defined in s. 509.013(4), Florida
 3058  Statutes, or within an airport as defined in s. 330.27(2),
 3059  Florida Statutes.
 3060         (3)The Department of Revenue is authorized, and all
 3061  conditions are deemed met, to adopt emergency rules pursuant to
 3062  s. 120.54(4), Florida Statutes, for the purpose of implementing
 3063  this section.
 3064         (4)This section shall take effect upon this act becoming a
 3065  law.
 3066         Section 60. Freedom Month; sales tax holiday.—
 3067         (1)The taxes levied under chapter 212, Florida Statutes,
 3068  may not be collected on purchases made during the period from
 3069  July 1, 2024, through July 31, 2024, on:
 3070         (a)The sale by way of admissions, as defined in s.
 3071  212.02(1), Florida Statutes, for:
 3072         1.A live music event scheduled to be held on any date or
 3073  dates from July 1, 2024, through December 31, 2024;
 3074         2.A live sporting event scheduled to be held on any date
 3075  or dates from July 1, 2024, through December 31, 2024;
 3076         3.A movie to be shown in a movie theater on any date or
 3077  dates from July 1, 2024, through December 31, 2024;
 3078         4.Entry to a museum, including any annual passes;
 3079         5.Entry to a state park, including any annual passes;
 3080         6.Entry to a ballet, play, or musical theatre performance
 3081  scheduled to be held on any date or dates from July 1, 2024,
 3082  through December 31, 2024;
 3083         7.Season tickets for ballets, plays, music events, or
 3084  musical theatre performances;
 3085         8.Entry to a fair, festival, or cultural event scheduled
 3086  to be held on any date or dates from July 1, 2024, through
 3087  December 31, 2024; or
 3088         9.Use of or access to private and membership clubs
 3089  providing physical fitness facilities from July 1, 2024, through
 3090  December 31, 2024.
 3091         (b)The retail sale of boating and water activity supplies,
 3092  camping supplies, fishing supplies, general outdoor supplies,
 3093  and residential pool supplies. As used in this section, the
 3094  term:
 3095         1.“Boating and water activity supplies” means life jackets
 3096  and coolers with a sales price of $75 or less; recreational pool
 3097  tubes, pool floats, inflatable chairs, and pool toys with a
 3098  sales price of $35 or less; safety flares with a sales price of
 3099  $50 or less; water skis, wakeboards, kneeboards, and
 3100  recreational inflatable water tubes or floats capable of being
 3101  towed with a sales price of $150 or less; paddleboards and
 3102  surfboards with a sales price of $300 or less; canoes and kayaks
 3103  with a sales price of $500 or less; paddles and oars with a
 3104  sales price of $75 or less; and snorkels, goggles, and swimming
 3105  masks with a sales price of $25 or less.
 3106         2.“Camping supplies” means tents with a sales price of
 3107  $200 or less; sleeping bags, portable hammocks, camping stoves,
 3108  and collapsible camping chairs with a sales price of $50 or
 3109  less; and camping lanterns and flashlights with a sales price of
 3110  $30 or less.
 3111         3.“Fishing supplies” means rods and reels with a sales
 3112  price of $75 or less if sold individually, or $150 or less if
 3113  sold as a set; tackle boxes or bags with a sales price of $30 or
 3114  less; and bait or fishing tackle with a sales price of $5 or
 3115  less if sold individually, or $10 or less if multiple items are
 3116  sold together. The term does not include supplies used for
 3117  commercial fishing purposes.
 3118         4.“General outdoor supplies” means sunscreen, sunblock, or
 3119  insect repellant with a sales price of $15 or less; sunglasses
 3120  with a sales price of $100 or less; binoculars with a sales
 3121  prices of $200 or less; water bottles with a sales price of $30
 3122  or less; hydration packs with a sales price of $50 or less;
 3123  outdoor gas or charcoal grills with a sales price of $250 or
 3124  less; bicycle helmets with a sales price of $50 or less; and
 3125  bicycles with a sales price of $500 or less.
 3126         5.“Residential pool supplies” means individual residential
 3127  pool and spa replacement parts, nets, filters, lights, and
 3128  covers with a sales price of $100 or less; and residential pool
 3129  and spa chemicals purchased by an individual with a sales price
 3130  of $150 or less.
 3131         (2)The tax exemptions provided in this section do not
 3132  apply to sales within a theme park or entertainment complex as
 3133  defined in s. 509.013(9), Florida Statutes, within a public
 3134  lodging establishment as defined in s. 509.013(4), Florida
 3135  Statutes, or within an airport as defined in s. 330.27(2),
 3136  Florida Statutes.
 3137         (3)If a purchaser of an admission purchases the admission
 3138  exempt from tax pursuant to this section and subsequently
 3139  resells the admission, the purchaser shall collect tax on the
 3140  full sales price of the resold admission.
 3141         (4)The Department of Revenue is authorized, and all
 3142  conditions are deemed met, to adopt emergency rules pursuant to
 3143  s. 120.54(4), Florida Statutes, for the purpose of implementing
 3144  this section.
 3145         (5)This section shall take effect upon this act becoming a
 3146  law.
 3147         Section 61. Clothing, wallets, and bags; school supplies;
 3148  learning aids and jigsaw puzzles; personal computers and
 3149  personal computer-related accessories; sales tax holiday.—
 3150         (1)The tax levied under chapter 212, Florida Statutes, may
 3151  not be collected during the period from July 29, 2024, through
 3152  August 11, 2024 on the retail sale of:
 3153         (a)Clothing, wallets, or bags, including handbags,
 3154  backpacks, fanny packs, and diaper bags, but excluding
 3155  briefcases, suitcases, and other garment bags, having a sales
 3156  price of $100 or less per item. As used in this paragraph, the
 3157  term “clothing” means:
 3158         1.Any article of wearing apparel intended to be worn on or
 3159  about the human body, excluding watches, watchbands, jewelry,
 3160  umbrellas, and handkerchiefs; and
 3161         2.All footwear, excluding skis, swim fins, roller blades,
 3162  and skates.
 3163         (b)School supplies having a sales price of $50 or less per
 3164  item. As used in this paragraph, the term “school supplies”
 3165  means pens, pencils, erasers, crayons, notebooks, notebook
 3166  filler paper, legal pads, binders, lunch boxes, construction
 3167  paper, markers, folders, poster board, composition books, poster
 3168  paper, scissors, cellophane tape, glue or paste, rulers,
 3169  computer disks, staplers and staples used to secure paper
 3170  products, protractors, and compasses.
 3171         (c)Learning aids and jigsaw puzzles having a sales price
 3172  of $30 or less. As used in this paragraph, the term “learning
 3173  aids” means flashcards or other learning cards, matching or
 3174  other memory games, puzzle books and search-and-find books,
 3175  interactive or electronic books and toys intended to teach
 3176  reading or math skills, and stacking or nesting blocks or sets.
 3177         (d)Personal computers or personal computer-related
 3178  accessories purchased for noncommercial home or personal use
 3179  having a sales price of $1,500 or less. As used in this
 3180  paragraph, the term:
 3181         1.“Personal computers” includes electronic book readers,
 3182  calculators, laptops, desktops, handhelds, tablets, or tower
 3183  computers. The term does not include cellular telephones, video
 3184  game consoles, digital media receivers, or devices that are not
 3185  primarily designed to process data.
 3186         2.“Personal computer-related accessories” includes
 3187  keyboards, mice, personal digital assistants, monitors, other
 3188  peripheral devices, modems, routers, and nonrecreational
 3189  software, regardless of whether the accessories are used in
 3190  association with a personal computer base unit. The term does
 3191  not include furniture or systems, devices, software, monitors
 3192  with a television tuner, or peripherals that are designed or
 3193  intended primarily for recreational use.
 3194         (2)The tax exemptions provided in this section do not
 3195  apply to sales within a theme park or entertainment complex as
 3196  defined in s. 509.013(9), Florida Statutes, within a public
 3197  lodging establishment as defined in s. 509.013(4), Florida
 3198  Statutes, or within an airport as defined in s. 330.27(2),
 3199  Florida Statutes.
 3200         (3)The tax exemptions provided in this section apply at
 3201  the option of the dealer if less than 5 percent of the dealer’s
 3202  gross sales of tangible personal property in the prior calendar
 3203  year consisted of items that would be exempt under this section.
 3204  If a qualifying dealer chooses not to participate in the tax
 3205  holiday, by July 15, 2024, the dealer must notify the Department
 3206  of Revenue in writing of its election to collect sales tax
 3207  during the holiday and must post a copy of that notice in a
 3208  conspicuous location at its place of business.
 3209         (4)The Department of Revenue is authorized, and all
 3210  conditions are deemed met, to adopt emergency rules pursuant to
 3211  s. 120.54(4), Florida Statutes, for the purpose of implementing
 3212  this section.
 3213         (5)This section shall take effect upon this act becoming a
 3214  law.
 3215         Section 62. Tools commonly used by skilled trade workers;
 3216  Tool Time sales tax holiday.—
 3217         (1)The tax levied under chapter 212, Florida Statutes, may
 3218  not be collected during the period from September 1, 2024,
 3219  through September 7, 2024, on the retail sale of:
 3220         (a)Hand tools with a sales price of $50 or less per item.
 3221         (b)Power tools with a sales price of $300 or less per
 3222  item.
 3223         (c)Power tool batteries with a sales price of $150 or less
 3224  per item.
 3225         (d)Work gloves with a sales price of $25 or less per pair.
 3226         (e)Safety glasses with a sales price of $50 or less per
 3227  pair, or the equivalent if sold in sets of more than one pair.
 3228         (f)Protective coveralls with a sales price of $50 or less
 3229  per item.
 3230         (g)Work boots with a sales price of $175 or less per pair.
 3231         (h)Tool belts with a sales price of $100 or less per item.
 3232         (i)Duffle bags or tote bags with a sales price of $50 or
 3233  less per item.
 3234         (j)Tool boxes with a sales price of $75 or less per item.
 3235         (k)Tool boxes for vehicles with a sales price of $300 or
 3236  less per item.
 3237         (l)Industry textbooks and code books with a sales price of
 3238  $125 or less per item.
 3239         (m)Electrical voltage and testing equipment with a sales
 3240  price of $100 or less per item.
 3241         (n)LED flashlights with a sales price of $50 or less per
 3242  item.
 3243         (o)Shop lights with a sales price of $100 or less per
 3244  item.
 3245         (p)Handheld pipe cutters, drain opening tools, and
 3246  plumbing inspection equipment with a sales price of $150 or less
 3247  per item.
 3248         (q)Shovels with a sales price of $50 or less.
 3249         (r)Rakes with a sales price of $50 or less.
 3250         (s)Hard hats and other head protection with a sales price
 3251  of $100 or less.
 3252         (t)Hearing protection items with a sales price of $75 or
 3253  less.
 3254         (u)Ladders with a sales price of $250 or less.
 3255         (v)Fuel cans with a sales price of $50 or less.
 3256         (w)High visibility safety vests with a sales price of $30
 3257  or less.
 3258         (2)The tax exemptions provided in this section do not
 3259  apply to sales within a theme park or entertainment complex as
 3260  defined in s. 509.013(9), Florida Statutes, within a public
 3261  lodging establishment as defined in s. 509.013(4), Florida
 3262  Statutes, or within an airport as defined in s. 330.27(2),
 3263  Florida Statutes.
 3264         (3)The Department of Revenue is authorized, and all
 3265  conditions are deemed met, to adopt emergency rules pursuant to
 3266  s. 120.54(4), Florida Statutes, for the purpose of implementing
 3267  this section.
 3268         Section 63. (1)The Department of Revenue is authorized,
 3269  and all conditions are deemed met, to adopt emergency rules
 3270  pursuant to s. 120.54(4), Florida Statutes, to implement the
 3271  amendments made by this act to ss. 206.9931, 212.05, 212.054,
 3272  213.21, 213.67, 220.03, 220.19, 220.1915, 624.5107, and 624.509,
 3273  Florida Statutes, and the creation by this act of ss. 211.0254,
 3274  212.1835, 220.1992, 402.261, and 561.1214, Florida Statutes.
 3275  Notwithstanding any other provision of law, emergency rules
 3276  adopted pursuant to this subsection are effective for 6 months
 3277  after adoption and may be renewed during the pendency of
 3278  procedures to adopt permanent rules addressing the subject of
 3279  the emergency rules.
 3280         (2)This section shall take effect upon this act becoming a
 3281  law and expires July 1, 2027.
 3282         Section 64. Except as otherwise provided in this act and
 3283  except for this section, which shall take effect upon becoming a
 3284  law, this act shall take effect July 1, 2024.