Florida Senate - 2025 SB 1158 By Senator Jones 34-01792-25 20251158__ 1 A bill to be entitled 2 An act relating to the Working Floridians Tax Rebate 3 Program; creating s. 220.55, F.S.; creating the 4 program; specifying the purpose of the program; 5 specifying eligibility requirements for receiving a 6 rebate under the program in a specified tax year; 7 requiring the Department of Revenue to issue rebate 8 payments not exceeding a certain amount by a specified 9 time; requiring the department to allocate the rebates 10 in a specified manner; requiring the department to 11 prepare and submit a specified report; prohibiting a 12 person’s or household’s receipt of a rebate from being 13 used in determining eligibility for specified 14 programs; requiring the department to adopt rules; 15 specifying that the annual taxes generated from a 16 specified tax shall be allocated to the program; 17 providing applicability; providing an effective date. 18 19 Be It Enacted by the Legislature of the State of Florida: 20 21 Section 1. Section 220.55, Florida Statutes, is created to 22 read: 23 220.55 Working Floridians Tax Rebate Program.— 24 (1) The Working Floridians Tax Rebate Program is created 25 within the department to provide low-income and moderate-income 26 residents relief on sales taxes, fuel taxes, property taxes, or 27 other taxes and fees they pay annually in this state, consistent 28 with the goals of the federal Earned Income Tax Credit. 29 (a) Each person or household that qualified for and 30 received the federal Earned Income Tax Credit in a specific tax 31 year may receive a rebate from the state if the person or 32 household: 33 1. Maintains a Florida residence on the person’s or 34 household’s federal income tax return during the tax year in 35 which the person or household is applying for the Working 36 Floridians Tax Rebate Program; 37 2. Applies to the department, using a form developed by the 38 department, no later than June 30 of the year in which the 39 federal Earned Income Tax Credit was received; and 40 3. Provides the department with documentation verifying the 41 receipt and amount of the federal Earned Income Tax Credit. 42 (b) Within 30 days after receiving a completed application 43 and verifying the information required under paragraph (a), the 44 department shall issue a check or remit funds using direct 45 deposit to the person or household in an amount not to exceed 20 46 percent of the amount of the federal Earned Income Tax Credit 47 the person or household received. The department shall allocate 48 the rebates to eligible applicants on a first-come, first-served 49 basis, determined by the date the department receives an 50 application, until all appropriated funds for the fiscal year 51 are expended. 52 (c) The department shall prepare and submit a report by 53 December 31, 2027, to the Governor and Cabinet, the President of 54 the Senate, the Speaker of the House of Representatives, the 55 Senate Minority Leader, and the House of Representatives 56 Minority Leader which addresses the feasibility of creating and 57 implementing an automatic Working Floridians Tax Rebate Program 58 using data provided by the Internal Revenue Service or another 59 federal agency so that a person or household may receive funds 60 from the state without having to complete an annual application 61 and provide documentation as set forth in paragraph (a). 62 1. If the department determines that an automatic program 63 is not feasible, the report must identify specific barriers to 64 the creation of an automatic program and provide recommendations 65 to remove the barriers. 66 2. If the department determines that an automatic program 67 is feasible, the report must include a legislative proposal to 68 implement the automatic program. 69 (d) Receipt of the rebate under this section may not be 70 used to determine a person’s or household’s eligibility for 71 Medicaid, Florida Kidcare, cash assistance, or the Supplemental 72 Nutrition Assistance Program established under 7 U.S.C. ss. 2011 73 et seq. 74 (e) The department shall adopt rules to implement the 75 Working Floridians Tax Rebate Program. 76 (2) Beginning with the 2025-2026 fiscal year, and for each 77 subsequent fiscal year, the revenue that annual taxes generated 78 from chapter 220 shall be allocated to the Working Floridians 79 Tax Rebate Program as described in subsection (1). 80 Section 2. Section 220.925, Florida Statutes, as created by 81 this act, applies to a federal Earned Income Tax Credit granted 82 beginning on or after January 1, 2026. 83 Section 3. This act shall take effect July 1, 2025.