Florida Senate - 2025 COMMITTEE AMENDMENT Bill No. SB 182 Ì651904$Î651904 LEGISLATIVE ACTION Senate . House Comm: RCS . 04/02/2025 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— 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.;