Florida Senate - 2025                        COMMITTEE AMENDMENT
       Bill No. SB 182
       
       
       
       
       
       
                                Ì651904$Î651904                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/02/2025           .                                
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       The Committee on Appropriations (Calatayud) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 83 - 484
    4  and insert:
    5  section and ss. 211.0251, 211.0252, 211.0253, and 211.0254 may
    6  not exceed 50 percent of the tax due on the return on which the
    7  credit is taken. If the combined credit allowed under the
    8  foregoing sections exceeds 50 percent of the tax due on the
    9  return, the credit must first be taken under s. 211.0251, then
   10  under 211.0253, then under 211.0252, then under 211.0254. Any
   11  remaining liability must be taken under this section, but may
   12  not exceed 50 percent of the tax due. For purposes of the
   13  distributions of tax revenue under s. 211.06, the department
   14  shall disregard any tax credits allowed under this section to
   15  ensure that any reduction in tax revenue received which is
   16  attributable to the tax credits results only in a reduction in
   17  distributions to the General Revenue Fund. Section 402.63
   18  applies to the credit authorized by this section.
   19         Section 2. Section 212.18345, Florida Statutes, is created
   20  to read:
   21         212.18345 Credit for contributions to eligible charitable
   22  organizations for the Home Away From Home Tax Credit.—Beginning
   23  January 1, 2026, there is allowed a credit of 100 percent of an
   24  eligible contribution made to an eligible charitable
   25  organization under s. 402.63 against any tax imposed by the
   26  state and due under this chapter from a direct pay permitholder
   27  as a result of the direct pay permit held pursuant to s.
   28  212.183. For purposes of the dealer’s credit granted for keeping
   29  prescribed records, filing timely tax returns, and properly
   30  accounting and remitting taxes under s. 212.12, the amount of
   31  tax due used to calculate the credit must include any eligible
   32  contribution made to an eligible charitable organization from a
   33  direct pay permitholder. For purposes of the distributions of
   34  tax revenue under s. 212.20, the department shall disregard any
   35  tax credits allowed under this section to ensure that any
   36  reduction in tax revenue received which is attributable to the
   37  tax credits results only in a reduction in distributions to the
   38  General Revenue Fund. Section 402.63 applies to the credit
   39  authorized by this section. A dealer who claims a tax credit
   40  under this section must file his or her tax returns and pay his
   41  or her taxes by electronic means under s. 213.755.
   42         Section 3. Subsection (8) of section 220.02, Florida
   43  Statutes, is amended to read:
   44         220.02 Legislative intent.—
   45         (8) It is the intent of the Legislature that credits
   46  against either the corporate income tax or the franchise tax be
   47  applied in the following order: those enumerated in s. 631.828,
   48  those enumerated in s. 220.191, those enumerated in s. 220.181,
   49  those enumerated in s. 220.183, those enumerated in s. 220.182,
   50  those enumerated in s. 220.1895, those enumerated in s. 220.195,
   51  those enumerated in s. 220.184, those enumerated in s. 220.186,
   52  those enumerated in s. 220.1845, those enumerated in s. 220.19,
   53  those enumerated in s. 220.185, those enumerated in s. 220.1875,
   54  those enumerated in s. 220.1876, those enumerated in s.
   55  220.1877, those enumerated in s. 220.18775, those enumerated in
   56  s. 220.1878, those enumerated in s. 220.193, those enumerated in
   57  former s. 288.9916, those enumerated in former s. 220.1899,
   58  those enumerated in former s. 220.194, those enumerated in s.
   59  220.196, those enumerated in s. 220.198, those enumerated in s.
   60  220.1915, those enumerated in s. 220.199, those enumerated in s.
   61  220.1991, and those enumerated in s. 220.1992.
   62         Section 4. Section 220.18775, Florida Statutes, is created
   63  to read:
   64         220.18775 Credit for contributions to eligible charitable
   65  organizations for the Home Away From Home Tax Credit.—
   66         (1) For taxable years beginning on or after January 1,
   67  2026, there is allowed a credit of 100 percent of an eligible
   68  contribution made to an eligible charitable organization under
   69  s. 402.63 against any tax due for a taxable year under this
   70  chapter after the application of any other allowable credits by
   71  the taxpayer. An eligible contribution must be made to an
   72  eligible charitable organization on or before the date the
   73  taxpayer is required to file a return pursuant to s. 220.222.
   74  The credit granted by this section is reduced by the difference
   75  between the amount of federal corporate income tax, taking into
   76  account the credit granted by this section, and the amount of
   77  federal corporate income tax without application of the credit
   78  granted by this section.
   79         (2) A taxpayer who files a Florida consolidated return as a
   80  member of an affiliated group pursuant to s. 220.131(1) may be
   81  allowed the credit on a consolidated return basis; however, the
   82  total credit taken by the affiliated group is subject to the
   83  limitation established under subsection (1).
   84         (3) Section 402.63 applies to the credit authorized by this
   85  section.
   86         (4) If a taxpayer applies and is approved for a credit
   87  under s. 402.63 after timely requesting an extension to file
   88  under s. 220.222(2):
   89         (a) The credit does not reduce the amount of tax due for
   90  purposes of the department’s determination as to whether the
   91  taxpayer was in compliance with the requirement to pay tentative
   92  taxes under ss. 220.222 and 220.32.
   93         (b) The taxpayer’s noncompliance with the requirement to
   94  pay tentative taxes will result in the revocation and
   95  rescindment of any such credit.
   96         (c) The taxpayer will be assessed for any taxes, penalties,
   97  or interest due from the taxpayer’s noncompliance with the
   98  requirement to pay tentative taxes.
   99         Section 5. Section 402.63, Florida Statutes, is created to
  100  read:
  101         402.63 Home Away From Home Tax Credit.—
  102         (1)DEFINITIONS.—As used in this section, the term:
  103         (a)“Annual tax credit amount” means, for any state fiscal
  104  year, the sum of the amount of tax credits approved under
  105  paragraph (5)(b), including tax credits to be taken under s.
  106  211.02535, s. 212.18345, s. 220.18775, s. 561.12135, or s.
  107  624.51059, which are approved for taxpayers whose taxable years
  108  begin on or after January 1 of the calendar year preceding the
  109  start of the applicable state fiscal year.
  110         (b)“Division” means the Division of Alcoholic Beverages
  111  and Tobacco of the Department of Business and Professional
  112  Regulation.
  113         (c)“Eligible charitable organization” means an
  114  organization designated by the Department of Health as eligible
  115  to receive funding under this section.
  116         (d)“Eligible contribution” means a monetary contribution
  117  from a taxpayer, subject to the restrictions provided in this
  118  section, to an eligible charitable organization. The taxpayer
  119  making the contribution may not designate a specific family to
  120  be assisted by the eligible charitable organization as the
  121  beneficiary of the contribution.
  122         (e)“Tax credit cap amount” means the maximum annual tax
  123  credit amount that the Department of Revenue may approve for a
  124  state fiscal year.
  125         (2)HOME AWAY FROM HOME TAX CREDITS; ELIGIBILITY.—
  126         (a)The Department of Health shall designate as an eligible
  127  charitable organization an organization that meets all of the
  128  following requirements:
  129         1.Is exempt from federal income taxation under s.
  130  501(c)(3) of the Internal Revenue Code.
  131         2.Is a Florida entity formed under chapter 605, chapter
  132  607, or chapter 617 whose principal office is located in this
  133  state.
  134         3.At de minimis to no cost to the family, houses families
  135  of critically ill children receiving treatment.
  136         4.Provides to the Department of Health accurate
  137  information, including, at a minimum, a description of the
  138  services provided by the organization; the total number of
  139  individuals served through those services during the last
  140  calendar year; basic financial information regarding the
  141  organization and services; and contact information for the
  142  organization.
  143         5.Annually submits a statement, signed under penalty of
  144  perjury by a current officer of the organization, that the
  145  organization meets all criteria to qualify as an eligible
  146  charitable organization, has fulfilled responsibilities under
  147  this section for the previous fiscal year if the organization
  148  received any funding through this credit during the previous
  149  fiscal year, and intends to fulfill its responsibilities during
  150  the upcoming fiscal year.
  151         6.Provides any documentation requested by the Department
  152  of Health to verify eligibility as an eligible charitable
  153  organization or compliance with this section.
  154         (b)The Department of Health may not designate as an
  155  eligible charitable organization an organization that provides
  156  abortions or pays for or provides coverage for abortions.
  157         (3)RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
  158  An eligible charitable organization that receives a contribution
  159  under this section shall do all of the following:
  160         (a)Apply for admittance into the Department of Law
  161  Enforcement’s Volunteer and Employee Criminal History System
  162  and, if accepted, conduct background screening on all volunteers
  163  and staff working directly with children in any program funded
  164  under this section pursuant to s. 943.0542. Background screening
  165  must use level 2 screening standards pursuant to s. 435.04 and
  166  must include, but need not be limited to, a check of the Dru
  167  Sjodin National Sex Offender Public Website.
  168         (b)Expend 100 percent of any contributions received under
  169  this section for the expansion of current structures or the
  170  construction of new facilities for the purpose specified in
  171  subparagraph (2)(a)3.
  172         (c)Annually submit to the Department of Health:
  173         1.An audit of the eligible charitable organization
  174  conducted by an independent certified public accountant in
  175  accordance with auditing standards generally accepted in the
  176  United States, government auditing standards, and rules adopted
  177  by the Auditor General. The audit report must include a report
  178  on financial statements presented in accordance with generally
  179  accepted accounting principles. The audit report must be
  180  provided to the Department of Health within 180 days after
  181  completion of the eligible charitable organization’s fiscal
  182  year; and
  183         2.A copy of the eligible charitable organization’s most
  184  recent federal Internal Revenue Service Return of Organization
  185  Exempt from Income Tax form (Form 990), if filed.
  186         (d)Notify the Department of Health immediately if it is in
  187  jeopardy of losing the eligible charitable organization
  188  designation under this section.
  189         (e)Upon receipt of a contribution, provide the taxpayer
  190  that made the contribution with a certificate of contribution. A
  191  certificate of contribution must include the taxpayer’s name
  192  and, if available, its federal employer identification number,
  193  the amount contributed, the date of contribution, and the name
  194  of the eligible charitable organization.
  195         (4)RESPONSIBILITIES OF THE DEPARTMENT.—The Department of
  196  Health shall do all of the following:
  197         (a)Annually redesignate eligible charitable organizations
  198  that have complied with all requirements of this section.
  199         (b)Remove the designation of organizations that fail to
  200  meet all requirements of this section. An organization that has
  201  had its designation removed by the Department of Health may
  202  reapply for designation as an eligible charitable organization,
  203  and the Department of Health may redesignate such organization
  204  if it meets the requirements of this section and demonstrates
  205  through its application that all factors leading to its removal
  206  as an eligible charitable organization have been sufficiently
  207  addressed.
  208         (c)Work with each eligible charitable organization to
  209  assist in the maintenance of eligibility requirements until the
  210  completion of any construction project involving funds awarded
  211  in accordance with this section. The Department of Health shall
  212  establish a redesignation window for which an organization may
  213  be redesignated without the recoupment of funds.
  214         (d)Publish information about the tax credit and eligible
  215  charitable organizations on a Department of Health website. The
  216  website must, at a minimum, provide all of the following:
  217         1.The requirements and process for becoming designated or
  218  redesignated as an eligible charitable organization.
  219         2.A list of the eligible charitable organizations that are
  220  currently designated by the Department of Health and the
  221  information provided under subparagraph (2)(a)4. regarding each
  222  eligible charitable organization.
  223         3.The process for a taxpayer to select an eligible
  224  charitable organization as the recipient of funding through a
  225  tax credit.
  226         (e)Compel the return of funds that were provided to an
  227  eligible charitable organization that fails to comply with the
  228  requirements of this section. Eligible charitable organizations
  229  subject to return of funds are ineligible to receive funding
  230  under this section for a period of 10 years after final agency
  231  action to compel the return of funds.
  232         1.In order to encourage the completion of all construction
  233  projects, the Department of Health shall establish a process to
  234  determine whether an eligible charitable organization has failed
  235  to fulfill its responsibilities under this section. The process
  236  must require an eligible charitable organization to provide
  237  documentation of good faith efforts made to complete
  238  construction, including, but not limited to, plans and status
  239  updates on the project.
  240         2.An eligible charitable organization that no longer meets
  241  the eligibility requirements under this section and makes no
  242  effort in conjunction with the Department of Health to rectify
  243  the situation is subject to return of funds.
  244         (f)Analyze the use of funding provided by the tax credit
  245  authorized under this section and submit a report to the
  246  Governor, the President of the Senate, and the Speaker of the
  247  House of Representatives annually, beginning October 1, 2026.
  248  The report must, at a minimum, include the total funding amount
  249  provided under this section and the amounts provided to each
  250  eligible charitable organization, describe the eligible
  251  charitable organizations that were funded, and assess the
  252  outcomes that were achieved, as well as the projects in
  253  progress, using the funding.
  254         (5)HOME AWAY FROM HOME TAX CREDITS; APPLICATIONS,
  255  TRANSFERS, AND LIMITATIONS.—
  256         (a)Beginning in fiscal year 2026-2027, the tax credit cap
  257  amount is $2.5 million in each state fiscal year.
  258         (b)A taxpayer may submit an application to the Department
  259  of Revenue for a tax credit or credits to be taken under one or
  260  more of s. 211.02535, s. 212.18345, s. 220.18775, s. 561.12135,
  261  or s. 624.51059, beginning at 9 a.m. on the first day of the
  262  calendar year which is not a Saturday, Sunday, or legal holiday.
  263  The Department of Revenue may not approve applications for a tax
  264  credit under this section after state fiscal year 2031-2032.
  265         1.The taxpayer must specify in the application each tax
  266  for which the taxpayer requests a credit and the applicable
  267  taxable year for a credit under s. 220.18775 or s. 624.51059 or
  268  the applicable state fiscal year for a credit under s.
  269  211.02535, s. 212.18345, or s. 561.12135. For purposes of s.
  270  220.18775, a taxpayer may apply for a credit to be used for a
  271  prior taxable year before the date the taxpayer is required to
  272  file a return for that year pursuant to s. 220.222. For purposes
  273  of s. 624.51059, a taxpayer may apply for a credit to be used
  274  for a prior taxable year before the date the taxpayer is
  275  required to file a return for that prior taxable year pursuant
  276  to ss. 624.509 and 624.5092. The application must specify the
  277  eligible charitable organization to which the proposed
  278  contribution will be made. The Department of Revenue shall
  279  approve tax credits on a first-come, first-served basis and must
  280  obtain the division’s approval before approving a tax credit
  281  under s. 561.12135.
  282         2.Within 10 days after approving or denying an
  283  application, the Department of Revenue shall provide a copy of
  284  its approval or denial letter to the eligible charitable
  285  organization specified by the taxpayer in the application.
  286         (c)If a tax credit approved under paragraph (b) is not
  287  fully used within the specified state fiscal year for credits
  288  under s. 211.02535, s. 212.18345, or s. 561.12135 or against
  289  taxes due for the specified taxable year for credits under s.
  290  220.18775 or s. 624.51059 because of insufficient tax liability
  291  on the part of the taxpayer, the unused amount must be carried
  292  forward for a period not to exceed 10 years. For purposes of s.
  293  220.18775, a credit carried forward may be used in a subsequent
  294  year after applying the other credits and unused carryovers in
  295  the order provided in s. 220.02(8).
  296         (d)A taxpayer may not convey, transfer, or assign an
  297  approved tax credit or a carryforward tax credit to another
  298  entity unless all of the assets of the taxpayer are conveyed,
  299  assigned, or transferred in the same transaction. However, a tax
  300  credit under s. 211.02535, s. 212.18345, s. 220.18775, s.
  301  561.12135, or s. 624.51059 may be conveyed, transferred, or
  302  assigned between members of an affiliated group of corporations
  303  if the type of tax credit under s. 211.02535, s. 212.18345, s.
  304  220.18775, s. 561.12135, or s. 624.51059 remains the same. A
  305  taxpayer shall notify the Department of Revenue of its intent to
  306  convey, transfer, or assign a tax credit to another member
  307  within an affiliated group of corporations. The amount conveyed,
  308  transferred, or assigned is available to another member of the
  309  affiliated group of corporations upon approval by the Department
  310  of Revenue. The Department of Revenue shall obtain the
  311  division’s approval before approving a conveyance, transfer, or
  312  assignment of a tax credit under s. 561.12135.
  313         (e)Within any state fiscal year, a taxpayer may rescind
  314  all or part of a tax credit approved under paragraph (b). The
  315  amount rescinded becomes available for that state fiscal year to
  316  another eligible taxpayer as approved by the Department of
  317  Revenue if the taxpayer receives notice from the Department of
  318  Revenue that the rescindment has been accepted by the Department
  319  of Revenue. The Department of Revenue must obtain the division’s
  320  approval before accepting the rescindment of a tax credit under
  321  s. 561.12135. Any amount rescinded under this paragraph must
  322  become available to an eligible taxpayer on a first-come, first
  323  served basis based on tax credit applications received after the
  324  date the rescindment is accepted by the Department of Revenue.
  325         (f)Within 10 days after approving or denying the
  326  conveyance, transfer, or assignment of a tax credit under
  327  paragraph (d), or the rescindment of a tax credit under
  328  paragraph (e), the Department of Revenue shall provide a copy of
  329  its approval or denial letter to the eligible charitable
  330  organization specified by the taxpayer. The Department of
  331  Revenue shall also include the eligible charitable organization
  332  specified by the taxpayer on all letters or correspondence of
  333  acknowledgment for tax credits under s. 212.18345.
  334         (g)For purposes of calculating the underpayment of
  335  estimated corporate income taxes under s. 220.34 and tax
  336  installment payments for taxes on insurance premiums or
  337  assessments under s. 624.5092, the final amount due is the
  338  amount after credits earned under s. 220.18775 or s. 624.51059
  339  for contributions to eligible charitable organizations are
  340  deducted.
  341         1.For purposes of determining whether a penalty or
  342  interest under s. 220.34(2)(d)1. will be imposed for
  343  underpayment of estimated corporate income tax, a taxpayer may,
  344  after earning a credit under s. 220.18775, reduce any estimated
  345  payment in that taxable year by the amount of the credit.
  346         2.For purposes of determining whether a penalty under s.
  347  624.5092 will be imposed, an insurer may, after earning a credit
  348  under s. 624.51059 for a taxable year, reduce any installment
  349  payment for such taxable year by 27 percent of the amount of the
  350  net tax due as reported on the return for the preceding year
  351  under s. 624.5092(2)(b) by the amount of the credit.
  352         (6)PRESERVATION OF CREDIT.—If any provision or portion of
  353  this section, s. 211.02535, s. 212.18345, s. 220.18775, s.
  354  561.12135, or s. 624.51059 or the application thereof to any
  355  person or circumstance is held unconstitutional by any court or
  356  is otherwise declared invalid, the unconstitutionality or
  357  invalidity does not affect any credit earned under s. 211.02535,
  358  s. 212.18345, s. 220.18775, s. 561.12135, or s. 624.51059 by any
  359  taxpayer with respect to any contribution paid to an eligible
  360  charitable organization before the date of a determination of
  361  unconstitutionality or invalidity. The credit will be allowed at
  362  such time and in such a manner as if a determination of
  363  unconstitutionality or invalidity had not been made, provided
  364  that nothing in this subsection by itself or in combination with
  365  any other provision of law may result in the allowance of any
  366  credit to any taxpayer in excess of one dollar of credit for
  367  each dollar paid to an eligible charitable organization.
  368         (7)ADMINISTRATION; RULES.—
  369         (a)The Department of Revenue, the division, and the
  370  Department of Health may develop a cooperative agreement to
  371  assist in the administration of this section, as needed.
  372         (b)The Department of Revenue may adopt rules necessary to
  373  administer this section and ss. 211.02535, 212.18345, 220.18775,
  374  561.12135, and 624.51059, including rules establishing
  375  application forms, procedures governing the approval of tax
  376  credits and carryforward tax credits under subsection (5), and
  377  procedures to be followed by taxpayers when claiming approved
  378  tax credits on their returns.
  379         (c)The division may adopt rules necessary to administer
  380  its responsibilities under this section and s. 561.12135.
  381         (d)The Department of Health may adopt rules necessary to
  382  administer this section, including, but not limited to, rules
  383  establishing application forms for organizations seeking
  384  designation as eligible charitable organizations under this act.
  385         (e)Notwithstanding any provision of s. 213.053 to the
  386  contrary, sharing information with the division related to a tax
  387  credit under this section is considered the conduct of the
  388  Department of Revenue’s official duties as contemplated in s.
  389  213.053(8)(c), and the Department of Revenue and the division
  390  are specifically authorized to share information as needed to
  391  administer this section.
  392         Section 6. Section 561.12135, Florida Statutes, is created
  393  to read:
  394         561.12135 Credit for contributions to eligible charitable
  395  organizations for the Home Away From Home Tax Credit.—Beginning
  396  January 1, 2026, there is allowed a credit of 100 percent of an
  397  eligible contribution made to an eligible charitable
  398  organization under s. 402.63 against any tax due under s.
  399  563.05, s. 564.06, or s. 565.12, except excise taxes imposed on
  400  wine produced by manufacturers in this state from products grown
  401  in this state. However, a credit allowed under this section may
  402  not exceed 90 percent of the tax due on the return on which the
  403  credit is taken. For purposes of the distributions of tax
  404  revenue under ss. 561.121 and 564.06(10), the division shall
  405  disregard any tax credits allowed under this section to ensure
  406  that any reduction in tax revenue received which is attributable
  407  to the tax credits results only in a reduction in distributions
  408  to the General Revenue Fund. Section 402.63 applies to the
  409  credit authorized by this section.
  410         Section 7. Subsection (7) of section 624.509, Florida
  411  Statutes, is amended to read:
  412         624.509 Premium tax; rate and computation.—
  413         (7) Credits and deductions against the tax imposed by this
  414  section shall be taken in the following order: deductions for
  415  assessments made pursuant to s. 440.51; credits for taxes paid
  416  under ss. 175.101 and 185.08; credits for income taxes paid
  417  under chapter 220 and the credit allowed under subsection (5),
  418  as these credits are limited by subsection (6); the credit
  419  allowed under s. 624.51057; the credit allowed under s.
  420  624.51058; the credit allowed under s. 624.5107; the credit
  421  allowed under s. 624.51059; all other available credits and
  422  deductions.
  423  
  424  ================= T I T L E  A M E N D M E N T ================
  425  And the title is amended as follows:
  426         Delete line 59
  427  and insert:
  428         providing applicability; amending s. 624.509, F.S.;
  429         revising the order of credits and deductions taken
  430         against a specified tax; creating s. 624.51059, F.S.;