Florida Senate - 2025 COMMITTEE AMENDMENT
Bill No. CS for CS for SB 1264
Ì283376CÎ283376
LEGISLATIVE ACTION
Senate . House
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The Committee on Rules (Collins) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 288.12266, Florida Statutes, is
6 repealed.
7 Section 2. Section 288.124, Florida Statutes, is repealed.
8 Section 3. Paragraphs (e) and (k) of subsection (4) and
9 paragraph (a) of subsection (5) of section 20.60, Florida
10 Statutes, are amended to read:
11 20.60 Department of Commerce; creation; powers and duties.—
12 (4) The purpose of the department is to assist the Governor
13 in working with the Legislature, state agencies, business
14 leaders, and economic development professionals to formulate and
15 implement coherent and consistent policies and strategies
16 designed to promote economic opportunities for all Floridians.
17 The department is the state’s chief agency for business
18 recruitment and expansion and economic development. To
19 accomplish such purposes, the department shall:
20 (e) Manage the activities of public-private partnerships
21 and state agencies in order to avoid duplication and promote
22 coordinated and consistent implementation of programs in areas
23 including, but not limited to, tourism; international trade and
24 investment; business recruitment, creation, retention, and
25 expansion; minority and small business development; defense,
26 space, and aerospace development; rural community development;
27 and the development and promotion of professional and amateur
28 sporting events.
29 (k) Assist, promote, and enhance economic opportunities for
30 this state’s minority-owned businesses and rural and urban
31 communities.
32 (5) The divisions within the department have specific
33 responsibilities to achieve the duties, responsibilities, and
34 goals of the department. Specifically:
35 (a) The Division of Economic Development shall:
36 1. Analyze and evaluate business prospects identified by
37 the Governor and the secretary.
38 2. Administer certain tax refund, tax credit, and grant
39 programs created in law. Notwithstanding any other provision of
40 law, the department may expend interest earned from the
41 investment of program funds deposited in the Grants and
42 Donations Trust Fund to contract for the administration of those
43 programs, or portions of the programs, assigned to the
44 department by law, by the appropriations process, or by the
45 Governor. Such expenditures are shall be subject to review under
46 chapter 216.
47 3. Develop measurement protocols for the state incentive
48 programs and for the contracted entities which will be used to
49 determine their performance and competitive value to the state.
50 Performance measures, benchmarks, and sanctions must be
51 developed in consultation with the legislative appropriations
52 committees and the appropriate substantive committees, and are
53 subject to the review and approval process provided in s.
54 216.177. The approved performance measures, standards, and
55 sanctions must shall be included and made a part of the
56 strategic plan for contracts entered into for delivery of
57 programs authorized by this section.
58 4. Develop a 5-year statewide strategic plan. The strategic
59 plan must include, but need not be limited to:
60 a. Strategies for the promotion of business formation,
61 expansion, recruitment, and retention through aggressive
62 marketing, attraction of venture capital and finance
63 development, domestic trade, international development, and
64 export assistance, which lead to more and better jobs and higher
65 wages for all geographic regions, disadvantaged communities, and
66 populations of the state, including economically distressed
67 areas, rural areas, minority businesses, and urban core areas.
68 b. The development of realistic policies and programs to
69 further the economic diversity of the state, its regions, and
70 their associated industrial clusters.
71 c. Specific provisions for the stimulation of economic
72 development and job creation in rural areas and midsize cities
73 and counties of the state, including strategies for rural
74 marketing and the development of infrastructure in rural areas.
75 d. Provisions for the promotion of the successful long-term
76 economic development of the state with increased emphasis in
77 market research and information.
78 e. Plans for the generation of foreign investment in the
79 state which create jobs paying above-average wages and which
80 result in reverse investment in the state, including programs
81 that establish viable overseas markets, assist in meeting the
82 financing requirements of export-ready firms, broaden
83 opportunities for international joint venture relationships, use
84 the resources of academic and other institutions, coordinate
85 trade assistance and facilitation services, and facilitate
86 availability of and access to education and training programs
87 that assure requisite skills and competencies necessary to
88 compete successfully in the global marketplace.
89 f. The identification of business sectors that are of
90 current or future importance to the state’s economy and to the
91 state’s global business image, and development of specific
92 strategies to promote the development of such sectors.
93 g. Strategies for talent development necessary in the state
94 to encourage economic development growth, taking into account
95 factors such as the state’s talent supply chain, education and
96 training opportunities, and available workforce.
97 h. Strategies and plans to support this state’s defense,
98 space, and aerospace industries and the emerging complementary
99 business activities and industries that support the development
100 and growth of defense, space, and aerospace in this state.
101 5. Update the strategic plan every 5 years.
102 6. Involve CareerSource Florida, Inc.; direct-support
103 organizations of the department; local governments; the general
104 public; local and regional economic development organizations;
105 other local, state, and federal economic, international, and
106 workforce development entities; the business community; and
107 educational institutions to assist with the strategic plan.
108 7. Coordinate with the Florida Tourism Industry Marketing
109 Corporation in the development of the 4-year marketing plan
110 pursuant to s. 288.1226(13).
111 8. Administer and manage relationships, as appropriate,
112 with the entities and programs created pursuant to the Florida
113 Capital Formation Act, ss. 288.9621-288.96255.
114 9. Establish the Office of Secure Florida. The office is
115 responsible for administering and enforcing:
116 a. Employment verification compliance, as set forth in ss.
117 448.09 and 448.095.
118 b. The real property purchase and registration requirements
119 set forth in ss. 692.203 and 692.204.
120 Section 4. Paragraph (r) of subsection (5) of section
121 212.08, Florida Statutes, is amended to read:
122 212.08 Sales, rental, use, consumption, distribution, and
123 storage tax; specified exemptions.—The sale at retail, the
124 rental, the use, the consumption, the distribution, and the
125 storage to be used or consumed in this state of the following
126 are hereby specifically exempt from the tax imposed by this
127 chapter.
128 (5) EXEMPTIONS; ACCOUNT OF USE.—
129 (r) Data center property.—
130 1. As used in this paragraph, the term:
131 a. “Critical IT load” means that portion of electric power
132 capacity, expressed in terms of megawatts, which is reserved
133 solely for owners or tenants of a data center to operate their
134 computer server equipment. The term does not include any
135 ancillary load for cooling, lighting, common areas, or other
136 equipment.
137 b. “Cumulative capital investment” means the combined total
138 of all expenses incurred by the owners or tenants of a data
139 center after July 1, 2017, in connection with acquiring,
140 constructing, installing, equipping, or expanding the data
141 center. However, the term does not include any expenses incurred
142 in the acquisition of improved real property operating as a data
143 center at the time of acquisition or within 6 months before the
144 acquisition.
145 c. “Data center” means a facility that:
146 (I) Consists of one or more contiguous parcels in this
147 state, along with the buildings, substations and other
148 infrastructure, fixtures, and personal property located on the
149 parcels;
150 (II) Is used exclusively to house and operate equipment
151 that receives, stores, aggregates, manages, processes,
152 transforms, retrieves, researches, or transmits data; or that is
153 necessary for the proper operation of equipment that receives,
154 stores, aggregates, manages, processes, transforms, retrieves,
155 researches, or transmits data;
156 (III) Has a critical IT load of 15 megawatts or higher, and
157 a critical IT load of 1 megawatt or higher dedicated to each
158 individual owner or tenant within the data center; and
159 (IV) Is constructed on or after July 1, 2017.
160 d. “Data center property” means property used exclusively
161 at a data center to construct, outfit, operate, support, power,
162 cool, dehumidify, secure, or protect a data center and any
163 contiguous dedicated substations. The term includes, but is not
164 limited to, construction materials, component parts, machinery,
165 equipment, computers, servers, installations, redundancies, and
166 operating or enabling software, including any replacements,
167 updates and new versions, and upgrades to or for such property,
168 regardless of whether the property is a fixture or is otherwise
169 affixed to or incorporated into real property. The term also
170 includes electricity used exclusively at a data center.
171 2. Data center property is exempt from the tax imposed by
172 this chapter, except for the tax imposed by s. 212.031. To be
173 eligible for the exemption provided by this paragraph, the data
174 center’s owners and tenants must make a cumulative capital
175 investment of $150 million or more for the data center and the
176 data center must have a critical IT load of 15 megawatts or
177 higher and a critical IT load of 1 megawatt or higher dedicated
178 to each individual owner or tenant within the data center. Each
179 of these requirements must be satisfied no later than 5 years
180 after the commencement of construction of the data center.
181 3.a. To receive the exemption provided by this paragraph,
182 the person seeking the exemption must apply to the department
183 for a temporary tax exemption certificate. The application must
184 state that a qualifying data center designation is being sought
185 and provide information that the requirements of subparagraph 2.
186 will be met. Upon a tentative determination by the department
187 that the data center will meet the requirements of subparagraph
188 2., the department must issue the certificate.
189 b.(I) The certificateholder shall maintain all necessary
190 books and records to support the exemption provided by this
191 paragraph. Upon satisfaction of all requirements of subparagraph
192 2., the certificateholder must deliver the temporary tax
193 certificate to the department together with documentation
194 sufficient to show the satisfaction of the requirements. Such
195 documentation must include written declarations, pursuant to s.
196 92.525, from:
197 (A) A professional engineer, licensed pursuant to chapter
198 471, certifying that the critical IT load requirement set forth
199 in subparagraph 2. has been satisfied at the data center; and
200 (B) A Florida certified public accountant, as defined in s.
201 473.302, certifying that the cumulative capital investment
202 requirement set forth in subparagraph 2. has been satisfied for
203 the data center.
204
205 The professional engineer and the Florida certified public
206 accountant may not be professionally related with the data
207 center’s owners, tenants, or contractors, except that they may
208 be retained by a data center owner to certify that the
209 requirements of subparagraph 2. have been met.
210 (II) If the department determines that the subparagraph 2.
211 requirements have been satisfied, the department must issue a
212 permanent tax exemption certificate.
213 (III) Notwithstanding s. 212.084(4), the permanent tax
214 exemption certificate remains valid and effective for as long as
215 the data center described in the exemption application continues
216 to operate as a data center as defined in subparagraph 1., with
217 review by the department every 5 years to ensure compliance. As
218 part of the review, the certificateholder shall, within 3 months
219 before the end of any 5-year period, submit a written
220 declaration, pursuant to s. 92.525, certifying that the critical
221 IT load of 15 megawatts or higher and the critical IT load of 1
222 megawatt or higher dedicated to each individual owner or tenant
223 within the data center required by subparagraph 2. continues to
224 be met. All owners, tenants, contractors, and others purchasing
225 exempt data center property shall maintain all necessary books
226 and records to support the exemption as to those purchases.
227 (IV) Notwithstanding s. 213.053, the department may share
228 information concerning a temporary or permanent data center
229 exemption certificate among all owners, tenants, contractors,
230 and others purchasing exempt data center property pursuant to
231 such certificate.
232 c. If, in an audit conducted by the department, it is
233 determined that the certificateholder or any owners, tenants,
234 contractors, or others purchasing, renting, or leasing data
235 center property do not meet the criteria of this paragraph, the
236 amount of taxes exempted at the time of purchase, rental, or
237 lease is immediately due and payable to the department from the
238 purchaser, renter, or lessee of those particular items, together
239 with the appropriate interest and penalty computed from the date
240 of purchase in the manner prescribed by this chapter.
241 Notwithstanding s. 95.091(3)(a), any tax due as provided in this
242 sub-subparagraph may be assessed by the department within 6
243 years after the date the data center property was purchased.
244 d. Purchasers, lessees, and renters of data center property
245 who qualify for the exemption provided by this paragraph shall
246 obtain from the data center a copy of the tax exemption
247 certificate issued pursuant to sub-subparagraph a. or sub
248 subparagraph b. Before or at the time of purchase of the item or
249 items eligible for exemption, the purchaser, lessee, or renter
250 shall provide to the seller a copy of the tax exemption
251 certificate and a signed certificate of entitlement. Purchasers,
252 lessees, and renters with self-accrual authority shall maintain
253 all documentation necessary to prove the exempt status of
254 purchases.
255 e. For any purchase, lease, or rental of property that is
256 exempt pursuant to this paragraph, the possession of a copy of a
257 tax exemption certificate issued pursuant to sub-subparagraph a.
258 or sub-subparagraph b. and a signed certificate of entitlement
259 relieves the seller of the responsibility of collecting the tax
260 on the sale, lease, or rental of such property, and the
261 department must look solely to the purchaser, renter, or lessee
262 for recovery of the tax if it determines that the purchase,
263 rental, or lease was not entitled to the exemption.
264 4. After June 30, 2037 2027, the department may not issue a
265 temporary tax exemption certificate pursuant to this paragraph.
266 Section 5. Paragraph (d) of subsection (21) of section
267 253.025, Florida Statutes, is amended to read:
268 253.025 Acquisition of state lands.—
269 (21)
270 (d) A conveyance at less than appraised value must state
271 that the land will revert to the board of trustees if the land
272 is not used for its intended purposes as a military installation
273 buffer or if the military installation closes. Federal agencies,
274 including the Department of Defense and its subordinate
275 Departments of the Army, Navy, and Air Force, and the Department
276 of Homeland Security’s United States Coast Guard, are exempt
277 from this paragraph if the primary purpose of remaining as a
278 military installation buffer continues, even though the specific
279 military purpose, mission, and function on the conveyed land is
280 modified or changes from that which was present or proposed at
281 the time of the conveyance.
282 Section 6. Subsection (4) of section 331.302, Florida
283 Statutes, is amended to read:
284 331.302 Space Florida; creation; purpose.—
285 (4) Space Florida is not an agency as defined in ss.
286 216.011, and 287.012, and 287.055. Space Florida is exempt from
287 the bidding requirements in s. 255.20 if Space Florida engages
288 in professional or construction services, or both, under an
289 arrangement with a person in which:
290 (a) The person offering personal or construction goods or
291 services is not subject to the requirements of s. 287.055;
292 (b) Space Florida and the person enter into a contract; and
293 (c) The person provides to Space Florida, by contract, an
294 unqualified representation and warranty that the payments by the
295 person to Space Florida in return for the possession and use of
296 the project by the person will not be derived, directly or
297 indirectly, from state or local government funds.
298 Section 7. Subsections (2), (4), and (9) of section 445.08,
299 Florida Statutes, are amended to read:
300 445.08 Florida Law Enforcement Recruitment Bonus Payment
301 Program.—
302 (2)(a) There is created within the department the Florida
303 Law Enforcement Recruitment Bonus Payment Program to aid in the
304 recruitment of law enforcement officers within this the state.
305 The purpose of the program is to administer one-time bonus
306 payments of up to $5,000 to each newly employed officer within
307 this the state.
308 (b) Bonus payments provided to eligible newly employed
309 officers are contingent upon legislative appropriations. Bonus
310 payments provided to eligible newly employed officers in a
311 fiscal year and shall be prorated subject to the amount
312 appropriated for the program.
313 (4)(a) The department shall develop an annual plan for the
314 administration of the program and distribution of bonus
315 payments. Applicable employing agencies shall assist the
316 department with the collection of any data necessary to
317 determine bonus payment amounts and to distribute the bonus
318 payments, and shall otherwise provide the department with any
319 information or assistance needed to fulfill the requirements of
320 this section. At a minimum, the plan must include:
321 1.(a) The method for determining the estimated number of
322 newly employed officers to gain or be appointed to full-time
323 employment during the applicable fiscal year.
324 2.(b) The minimum eligibility requirements a newly employed
325 officer must meet to receive and retain a bonus payment, which
326 must include:
327 a.1. Obtaining certification for employment or appointment
328 as a law enforcement officer pursuant to s. 943.1395.
329 b.2. Gaining full-time employment with a Florida criminal
330 justice agency.
331 c.3. Maintaining continuous full-time employment as a law
332 enforcement officer with a Florida criminal justice agency for
333 at least 2 years from the date on which the officer obtained
334 certification. The required 2-year employment period may be
335 satisfied by maintaining full-time employment at one or more
336 employing agencies, but such period must not contain any break
337 in service longer than 180 15 calendar days. A law enforcement
338 officer must provide documentation to the department justifying
339 a break in service. Any break in service will not count toward
340 satisfying the 2-year full-time employment requirement of this
341 section.
342 3.(c) The method that will be used to determine the bonus
343 payment amount to be distributed to each newly employed officer.
344 4.(d) The method that will be used to distribute bonus
345 payments to applicable employing agencies for distribution to
346 eligible officers. Such method should prioritize distributing
347 bonus payments to eligible officers in the most efficient and
348 quickest manner possible.
349 5.(e) The estimated cost to the department associated with
350 developing and administering the program and distributing bonus
351 payment funds.
352 6.(f) The method by which an officer must reimburse the
353 state if he or she received a bonus payment under the program,
354 but failed to maintain continuous employment for the required 2
355 year period. Reimbursement is shall not be required if an
356 officer is discharged by his or her employing agency for a
357 reason other than misconduct as designated on the affidavit of
358 separation completed by the employing agency and maintained by
359 the commission, provided that any break in service is no longer
360 than 180 calendar days.
361 (b) The department shall establish the acceptable
362 circumstances for a break in service. For purposes of this
363 paragraph, the term “break in service” means a period of time
364 during which the person is employed with a Florida criminal
365 justice agency but is not employed as a full-time law
366 enforcement officer. The term does not include a period of time
367 during which the person is not employed.
368
369 The department may establish other criteria deemed necessary to
370 determine bonus payment eligibility and distribution.
371 (9) This section expires July 1, 2030 2025.
372 Section 8. Paragraph (b) of subsection (2) of section
373 288.0001, Florida Statutes, is amended to read:
374 288.0001 Economic Development Programs Evaluation.—The
375 Office of Economic and Demographic Research and the Office of
376 Program Policy Analysis and Government Accountability (OPPAGA)
377 shall develop and present to the Governor, the President of the
378 Senate, the Speaker of the House of Representatives, and the
379 chairs of the legislative appropriations committees the Economic
380 Development Programs Evaluation.
381 (2) The Office of Economic and Demographic Research and
382 OPPAGA shall provide a detailed analysis of economic development
383 programs as provided in the following schedule:
384 (b) By January 1, 2015, and every 3 years thereafter, an
385 analysis of:
386 1. The entertainment industry sales tax exemption program
387 established under s. 288.1258.
388 2. VISIT Florida and its programs established or funded
389 under ss. 288.122-288.12265 and 288.124.
390 3. The Florida Sports Foundation and related programs,
391 including those established under ss. 288.1162, 288.11621,
392 288.1166, and 288.1167.
393 Section 9. This act shall take effect July 1, 2025.
394
395 ================= T I T L E A M E N D M E N T ================
396 And the title is amended as follows:
397 Delete everything before the enacting clause
398 and insert:
399 A bill to be entitled
400 An act relating to rural and urban business
401 enterprises; repealing ss. 288.12266 and 288.124,
402 F.S., relating to the Targeted Marketing Assistance
403 Program and the convention grants program,
404 respectively; amending s. 20.60, F.S.; revising the
405 purpose of the Department of Commerce; revising the
406 responsibilities of the Division of Economic
407 Development within the department; assigning
408 responsibility to the division for the Office of
409 Secure Florida within the department; specifying the
410 responsibilities of the office; amending s. 212.08,
411 F.S.; revising the date in which the Department of
412 Revenue may not issue temporary tax exemption
413 certificates; amending s. 253.025, F.S.; providing an
414 exemption for federal agencies regarding land being
415 reverted to the Board of Trustees of the Internal
416 Improvement Trust Fund if land conveyances are at less
417 than the appraised value; amending s. 331.302, F.S.;
418 providing that Space Florida is not an agency for
419 purposes of its ability to bid and contract for
420 certain professional and construction services under
421 certain circumstances, and is therefore exempt from
422 certain requirements; amending s. 445.08, F.S.;
423 revising the minimum eligibility requirements for the
424 Florida Law Enforcement Recruitment Bonus Payment
425 Program for newly employed law enforcement officers;
426 requiring the Department of Commerce to establish the
427 acceptable circumstances for a break in service;
428 defining the term “break in service”; revising an
429 expiration date; amending s. 288.0001, F.S.;
430 conforming a provision to changes made by the act;
431 providing an effective date.