Bill Text: FL S7068 | 2021 | Regular Session | Comm Sub
Bill Title: Taxation
Spectrum: Committee Bill
Status: (Introduced - Dead) 2021-04-29 - Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) [S7068 Detail]
Download: Florida-2021-S7068-Comm_Sub.html
Florida Senate - 2021 CS for SB 7068
By the Committees on Appropriations; and Finance and Tax
576-04426-21 20217068c1
1 A bill to be entitled
2 An act relating to taxation; repealing s. 193.019,
3 F.S., relating to hospitals and community benefit
4 reporting; amending s. 193.155, F.S.; adding
5 exceptions to the definition of the term “change of
6 ownership” for purposes of a certain homestead
7 assessment limitation; providing that changes,
8 additions, or improvements, including ancillary
9 improvements, to homestead property damaged or
10 destroyed by misfortune or calamity must be assessed
11 upon substantial completion; specifying that the
12 assessed value of the replaced homestead property must
13 be calculated using the assessed value of the
14 homestead property on a certain date before the date
15 on which the damage or destruction was sustained;
16 providing that certain changes, additions, or
17 improvements must be reassessed at just value in
18 subsequent years; amending s. 193.1554, F.S.;
19 providing that changes, additions, or improvements,
20 including ancillary improvements, to nonhomestead
21 residential property damaged or destroyed by
22 misfortune or calamity must be assessed upon
23 substantial completion; specifying that the assessed
24 value of the replaced nonhomestead residential
25 property must be calculated using the assessed value
26 of the nonhomestead residential property on a certain
27 date before the date on which the damage or
28 destruction was sustained; providing that certain
29 changes, additions, or improvements must be reassessed
30 at just value in subsequent years; amending s.
31 193.1555, F.S.; providing that changes, additions, or
32 improvements, including ancillary improvements, to
33 certain nonresidential real property damaged or
34 destroyed by misfortune or calamity must be assessed
35 upon substantial completion; specifying that the
36 assessed value of the replaced nonresidential real
37 property shall be calculated using the assessed value
38 of the residential and nonresidential real property on
39 a certain date before the date on which the damage or
40 destruction was sustained; providing that certain
41 changes, additions, or improvements must be reassessed
42 at just value in subsequent years; providing
43 construction and applicability; amending s. 196.196,
44 F.S.; specifying that portions of property not used
45 for certain purposes are not exempt from ad valorem
46 taxation; specifying that exemptions for certain
47 portions of property from ad valorem taxation are not
48 affected so long as such portions of property are used
49 for specified purposes; providing applicability and
50 construction; amending s. 196.1978, F.S.; exempting
51 certain multifamily projects from ad valorem taxation;
52 making technical changes; amending s. 196.198, F.S.;
53 providing that improvements to real property are
54 deemed owned by certain educational institutions for
55 purposes of the educational exemption from ad valorem
56 taxation if certain criteria are met; providing that
57 such educational institutions shall receive the full
58 benefit of the exemption; requiring the property owner
59 to make certain disclosures to the educational
60 institution; exempting certain property owned by a
61 house of public worship from ad valorem taxation;
62 providing construction; amending s. 196.199, F.S.;
63 exempting municipal property used for a motorsports
64 entertainment complex from ad valorem taxation if
65 certain criteria are met; providing applicability;
66 providing for expiration; amending s. 197.222, F.S.;
67 requiring, rather than authorizing, tax collectors to
68 accept late payments of prepaid property taxes within
69 a certain timeframe; deleting a late payment penalty;
70 amending s. 201.08, F.S.; providing that modifications
71 of certain original documents for certain purposes on
72 which documentary stamp taxes were previously paid are
73 not renewals and are not subject to the documentary
74 stamp tax; creating s. 211.0252, F.S.; providing
75 credits against oil and gas production taxes under the
76 Strong Families Tax Credit; amending s. 211.3106,
77 F.S.; specifying the severance tax rate for a certain
78 heavy mineral under certain circumstances; amending s.
79 212.06, F.S.; revising the definition of the term
80 “dealer”; revising a condition for a sales tax
81 exception for tangible personal property imported,
82 produced, or manufactured in this state for export;
83 defining terms; specifying application requirements
84 and procedures for a forwarding agent to apply for a
85 Florida Certificate of Forwarding Agent Address from
86 the Department of Revenue; requiring forwarding agents
87 receiving such certificate to register as dealers for
88 purposes of the sales and use tax; specifying
89 requirements for sales tax remittance and for
90 recordkeeping; specifying the timeframe for expiration
91 of certificates and procedures for renewal; requiring
92 forwarding agents to update information; requiring the
93 department to verify certain information; authorizing
94 the department to suspend or revoke certificates under
95 certain circumstances; requiring the department to
96 provide a list on its website of forwarding agents who
97 have received certificates; providing circumstances
98 and requirements for and construction related to
99 dealers accepting certificates or relying on the
100 department’s website list in lieu of collecting
101 certain taxes; providing criminal penalties for
102 certain violations; authorizing the department to
103 adopt rules; amending s. 212.08, F.S.; extending the
104 expiration date of the sales tax exemption for data
105 center property; exempting specified items that assist
106 in independent living from the sales tax; amending s.
107 212.13, F.S.; revising recordkeeping requirements for
108 dealers collecting the sales and use tax; amending s.
109 212.15, F.S.; providing that stolen sales tax revenue
110 may be aggregated for the purposes of determining the
111 grade of certain criminal offenses; creating s.
112 212.1833, F.S.; providing a credit against sales taxes
113 payable by direct pay permitholders under the Strong
114 Families Tax Credit; amending s. 213.053, F.S.;
115 authorizing the department to publish a list of
116 forwarding agents who have received Florida
117 Certificates of Forwarding Agent Address on its
118 website; amending s. 220.02, F.S.; specifying the
119 order in which corporate income tax credits under the
120 Strong Families Tax Credit and the internship tax
121 credit are applied; amending s. 220.13, F.S.;
122 requiring corporate income taxpayers to add back to
123 their taxable income claimed credit amounts under the
124 Strong Families Tax Credit and the internship tax
125 credit; providing an exception; amending s. 220.186,
126 F.S.; providing that a corporate income tax credit
127 claimed under the Strong Families Tax Credit is not
128 applied in the calculation of the Florida alternative
129 minimum tax credit; creating s. 220.1876, F.S.;
130 providing a credit against the corporate income tax
131 under the Strong Families Tax Credit; specifying
132 requirements and procedures for the credit; creating
133 s. 220.198, F.S.; providing a short title; defining
134 terms; providing a corporate income tax credit for
135 qualified businesses employing student interns if
136 certain criteria are met; specifying the amount of the
137 credit a qualified business may claim per student
138 intern; specifying a limit on the credit claimed per
139 taxable year; specifying the combined total amount of
140 tax credits which may be granted per state fiscal year
141 in specified years; requiring that credits be
142 allocated on a prorated basis if total approved
143 credits exceed the limit; authorizing the department
144 to adopt certain rules; authorizing a qualified
145 business to carry forward unused credit for a certain
146 time; s. 288.106, F.S.; reauthorizing the tax refund
147 program for qualified target industry businesses;
148 creating s. 402.62, F.S.; creating the Strong Families
149 Tax Credit; defining terms; specifying requirements
150 for the Department of Children and Families in
151 designating eligible charitable organizations;
152 specifying requirements for eligible charitable
153 organizations receiving contributions; specifying
154 duties of the Department of Children and Families;
155 specifying a limitation on, and application procedures
156 for, the tax credit; specifying requirements and
157 procedures for, and restrictions on, the carryforward,
158 conveyance, transfer, assignment, and rescindment of
159 credits; specifying requirements and procedures for
160 the department; providing construction; authorizing
161 the department, the Division of Alcoholic Beverages
162 and Tobacco of the Department of Business and
163 Professional Regulation, and the Department of
164 Children and Families to develop a cooperative
165 agreement and adopt rules; authorizing certain
166 interagency information sharing; creating ss. 561.1212
167 and 624.51056, F.S.; providing credits against excise
168 taxes on certain alcoholic beverages and the insurance
169 premium tax, respectively, under the Strong Families
170 Tax Credit; specifying requirements and procedures
171 for, and limitations on, the credits; amending s.
172 624.509, F.S.; revising the order in which credits are
173 taken under that section; providing sales tax
174 exemptions for certain clothing, wallets, bags, school
175 supplies, personal computers, and personal computer
176 related accessories during a certain timeframe;
177 defining terms; specifying locations where the
178 exemptions do not apply; authorizing certain dealers
179 to opt out of participating in the exemptions, subject
180 to certain conditions; authorizing the department to
181 adopt emergency rules; providing sales tax exemptions
182 for certain disaster preparedness supplies during a
183 certain timeframe; specifying locations where the
184 exemptions do not apply; authorizing the department to
185 adopt emergency rules; reenacting s. 192.0105(3)(a),
186 F.S., relating to taxpayer rights, to incorporate the
187 amendment made to s. 197.222, F.S., in a reference
188 thereto; reenacting s. 193.1557, F.S., relating to
189 assessment of property damaged or destroyed by
190 Hurricane Michael, to incorporate the amendments made
191 to ss. 193.155, 193.1554, and 193.1555, F.S., in
192 references thereto; reenacting s. 212.07(1)(c), F.S.,
193 relating to the sales, storage, and use tax, to
194 incorporate the amendment made to s. 212.06, F.S., in
195 a reference thereto; reenacting s. 212.08(18)(f),
196 F.S., relating to the sales, rental, use, consumption,
197 distribution, and storage tax, to incorporate the
198 amendment made to s. 212.13, F.S., in a reference
199 thereto; authorizing the department to adopt emergency
200 rules; providing for expiration of that authority;
201 providing an appropriation; requiring the Florida
202 Institute for Child Welfare to provide a certain
203 report to the Governor and the Legislature by a
204 specified date; providing for severability; providing
205 effective dates.
206
207 Be It Enacted by the Legislature of the State of Florida:
208
209 Section 1. Effective upon this act becoming a law, section
210 193.019, Florida Statutes, is repealed.
211 Section 2. Paragraph (a) of subsection (3) and paragraph
212 (b) of subsection (4) of section 193.155, Florida Statutes, are
213 amended to read:
214 193.155 Homestead assessments.—Homestead property shall be
215 assessed at just value as of January 1, 1994. Property receiving
216 the homestead exemption after January 1, 1994, shall be assessed
217 at just value as of January 1 of the year in which the property
218 receives the exemption unless the provisions of subsection (8)
219 apply.
220 (3)(a) Except as provided in this subsection or subsection
221 (8), property assessed under this section shall be assessed at
222 just value as of January 1 of the year following a change of
223 ownership. Thereafter, the annual changes in the assessed value
224 of the property are subject to the limitations in subsections
225 (1) and (2). For the purpose of this section, a change of
226 ownership means any sale, foreclosure, or transfer of legal
227 title or beneficial title in equity to any person, except if any
228 of the following apply:
229 1. Subsequent to the change or transfer, the same person is
230 entitled to the homestead exemption as was previously entitled
231 and:
232 a. The transfer of title is to correct an error;
233 b. The transfer is between legal and equitable title or
234 equitable and equitable title and no additional person applies
235 for a homestead exemption on the property;
236 c. The change or transfer is by means of an instrument in
237 which the owner is listed as both grantor and grantee of the
238 real property and one or more other individuals are additionally
239 named as grantee. However, if any individual who is additionally
240 named as a grantee applies for a homestead exemption on the
241 property, the application is considered a change of ownership;
242 or
243 d. The change or transfer is by means of an instrument in
244 which the owner entitled to the homestead exemption is listed as
245 both grantor and grantee of the real property and one or more
246 other individuals, all of whom held title as joint tenants with
247 rights of survivorship with the owner, are named only as
248 grantors and are removed from the title; or
249 e. The person is a lessee entitled to the homestead
250 exemption under s. 196.041(1).
251 2. Legal or equitable title is changed or transferred
252 between husband and wife, including a change or transfer to a
253 surviving spouse or a transfer due to a dissolution of marriage;
254 3. The transfer occurs by operation of law to the surviving
255 spouse or minor child or children under s. 732.401; or
256 4. Upon the death of the owner, the transfer is between the
257 owner and another who is a permanent resident and who is legally
258 or naturally dependent upon the owner; or
259 5. The transfer occurs with respect to a property where all
260 of the following apply:
261 a. Multiple owners hold title as joint tenants with rights
262 of survivorship;
263 b. One or more owners were entitled to and received the
264 homestead exemption on the property;
265 c. The death of one or more owners occurs; and
266 d. Subsequent to the transfer, the surviving owner or
267 owners previously entitled to and receiving the homestead
268 exemption continue to be entitled to and receive the homestead
269 exemption.
270 (4)
271 (b)1. Changes, additions, or improvements that replace all
272 or a portion of homestead property, including ancillary
273 improvements, damaged or destroyed by misfortune or calamity
274 shall be assessed upon substantial completion as provided in
275 this paragraph. Such assessment must be calculated using shall
276 not increase the homestead property’s assessed value as of the
277 January 1 immediately before the date on which the damage or
278 destruction was sustained, subject to the assessment limitations
279 in subsections (1) and (2), when:
280 a. The square footage of the homestead property as changed
281 or improved does not exceed 110 percent of the square footage of
282 the homestead property before the damage or destruction; or.
283 b. Additionally, the homestead property’s assessed value
284 shall not increase if The total square footage of the homestead
285 property as changed or improved does not exceed 1,500 square
286 feet. Changes, additions, or improvements that do not cause the
287 total to exceed 110 percent of the total square footage of the
288 homestead property before the damage or destruction or that do
289 not cause the total to exceed 1,500 total square feet shall be
290 reassessed as provided under subsection (1).
291 2. The homestead property’s assessed value must shall be
292 increased by the just value of that portion of the changed or
293 improved homestead property which is in excess of 110 percent of
294 the square footage of the homestead property before the damage
295 or destruction or of that portion exceeding 1,500 square feet.
296 3. Homestead property damaged or destroyed by misfortune or
297 calamity which, after being changed or improved, has a square
298 footage of less than 100 percent of the homestead property’s
299 total square footage before the damage or destruction shall be
300 assessed pursuant to subsection (5).
301 4. Changes, additions, or improvements assessed pursuant to
302 this paragraph must be reassessed pursuant to subsection (1) in
303 subsequent years. This paragraph applies to changes, additions,
304 or improvements commenced within 3 years after the January 1
305 following the damage or destruction of the homestead.
306 Section 3. Paragraph (b) of subsection (6) of section
307 193.1554, Florida Statutes, is amended to read:
308 193.1554 Assessment of nonhomestead residential property.—
309 (6)
310 (b)1. Changes, additions, or improvements that replace all
311 or a portion of nonhomestead residential property, including
312 ancillary improvements, damaged or destroyed by misfortune or
313 calamity must be assessed upon substantial completion as
314 provided in this paragraph. Such assessment must be calculated
315 using shall not increase the nonhomestead property’s assessed
316 value as of the January 1 immediately before the date on which
317 the damage or destruction was sustained, subject to the
318 assessment limitations in subsections (3) and (4), when:
319 a. The square footage of the property as changed or
320 improved does not exceed 110 percent of the square footage of
321 the property before the damage or destruction; or.
322 b. Additionally, the property’s assessed value shall not
323 increase if The total square footage of the property as changed
324 or improved does not exceed 1,500 square feet. Changes,
325 additions, or improvements that do not cause the total to exceed
326 110 percent of the total square footage of the property before
327 the damage or destruction or that do not cause the total to
328 exceed 1,500 total square feet shall be reassessed as provided
329 under subsection (3).
330 2. The property’s assessed value must shall be increased by
331 the just value of that portion of the changed or improved
332 property which is in excess of 110 percent of the square footage
333 of the property before the damage or destruction or of that
334 portion exceeding 1,500 square feet.
335 3. Property damaged or destroyed by misfortune or calamity
336 which, after being changed or improved, has a square footage of
337 less than 100 percent of the property’s total square footage
338 before the damage or destruction shall be assessed pursuant to
339 subsection (8).
340 4. Changes, additions, or improvements assessed pursuant to
341 this paragraph shall be reassessed pursuant to subsection (3) in
342 subsequent years. This paragraph applies to changes, additions,
343 or improvements commenced within 3 years after the January 1
344 following the damage or destruction of the property.
345 Section 4. Paragraph (b) of subsection (6) of section
346 193.1555, Florida Statutes, is amended to read:
347 193.1555 Assessment of certain residential and
348 nonresidential real property.—
349 (6)
350 (b)1. Changes, additions, or improvements that replace all
351 or a portion of nonresidential real property, including
352 ancillary improvements, damaged or destroyed by misfortune or
353 calamity must be assessed upon substantial completion as
354 provided in this paragraph. Such assessment must be calculated
355 using shall not increase the nonresidential real property’s
356 assessed value as of the January 1 immediately before the date
357 on which the damage or destruction was sustained, subject to the
358 assessment limitations in subsections (3) and (4), when:
359 a. The square footage of the property as changed or
360 improved does not exceed 110 percent of the square footage of
361 the property before the damage or destruction; and
362 b. The changes, additions, or improvements do not change
363 the property’s character or use. Changes, additions, or
364 improvements that do not cause the total to exceed 110 percent
365 of the total square footage of the property before the damage or
366 destruction and do not change the property’s character or use
367 shall be reassessed as provided under subsection (3).
368 2. The property’s assessed value must shall be increased by
369 the just value of that portion of the changed or improved
370 property which is in excess of 110 percent of the square footage
371 of the property before the damage or destruction.
372 3. Property damaged or destroyed by misfortune or calamity
373 which, after being changed or improved, has a square footage of
374 less than 100 percent of the property’s total square footage
375 before the damage or destruction shall be assessed pursuant to
376 subsection (8).
377 4. Changes, additions, or improvements assessed pursuant to
378 this paragraph must be reassessed pursuant to subsection (3) in
379 subsequent years. This paragraph applies to changes, additions,
380 or improvements commenced within 3 years after the January 1
381 following the damage or destruction of the property.
382 Section 5. (1) The amendments made by this act to ss.
383 193.155(4), 193.1554, and 193.1555, Florida Statutes, are
384 remedial and clarifying in nature, but the amendments may not
385 affect any assessment for tax rolls before 2021 unless the
386 assessment is under review by a value adjustment board or a
387 Florida court as of July 1, 2021. If changes, additions, or
388 improvements that replaced all or a portion of property damaged
389 or destroyed by misfortune or calamity were not assessed in
390 accordance with this act as of the January 1 immediately after
391 they were substantially completed, the property appraiser must
392 determine the assessment for the year they were substantially
393 completed and recalculate the just and assessed value for each
394 subsequent year so that the 2021 tax roll and subsequent tax
395 rolls will be corrected.
396 (2) The amendments made by this act to ss. 193.155(4),
397 193.1554, and 193.1555, Florida Statutes, apply to assessments
398 made on or after January 1, 2021.
399 Section 6. Subsection (2) of section 196.196, Florida
400 Statutes, is amended to read:
401 196.196 Determining whether property is entitled to
402 charitable, religious, scientific, or literary exemption.—
403 (2) Only those portions of property used predominantly for
404 charitable, religious, scientific, or literary purposes are
405 shall be exempt. The portions of property which are not
406 predominantly used for charitable, religious, scientific, or
407 literary purposes are not exempt. An exemption for the portions
408 of property used for charitable, religious, scientific, or
409 literary purposes is not affected so long as the predominant use
410 of such property is for charitable, religious, scientific, or
411 literary purposes. In no event shall an incidental use of
412 property either qualify such property for an exemption or impair
413 the exemption of an otherwise exempt property.
414 Section 7. The amendment made by this act to s. 196.196,
415 Florida Statutes, first applies to the 2022 tax roll and does
416 not provide a basis for an assessment of any tax not paid or
417 create a right to a refund or credit of any tax paid before July
418 1, 2021.
419 Section 8. Subsection (2) of section 196.1978, Florida
420 Statutes, is amended to read:
421 196.1978 Affordable housing property exemption.—
422 (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
423 a multifamily project that meets the requirements of this
424 paragraph is considered property used for a charitable purpose
425 and is exempt shall receive a 50 percent discount from the
426 amount of ad valorem tax otherwise owed beginning with the
427 January 1 assessment after the 15th completed year of the term
428 of the recorded agreement on those portions of the affordable
429 housing property that provide housing to natural persons or
430 families meeting the extremely-low-income, very-low-income, or
431 low-income limits specified in s. 420.0004. The multifamily
432 project must:
433 1. Contain more than 70 units that are used to provide
434 affordable housing to natural persons or families meeting the
435 extremely-low-income, very-low-income, or low-income limits
436 specified in s. 420.0004; and
437 2. Be subject to an agreement with the Florida Housing
438 Finance Corporation recorded in the official records of the
439 county in which the property is located to provide affordable
440 housing to natural persons or families meeting the extremely
441 low-income, very-low-income, or low-income limits specified in
442 s. 420.0004.
443
444 This exemption discount terminates if the property no longer
445 serves extremely-low-income, very-low-income, or low-income
446 persons pursuant to the recorded agreement.
447 (b) To receive the exemption discount under paragraph (a),
448 a qualified applicant must submit an application to the county
449 property appraiser by March 1.
450 (c) The property appraiser shall apply the exemption to
451 discount by reducing the taxable value on those portions of the
452 affordable housing property that provide housing to natural
453 persons or families meeting the extremely-low-income, very-low
454 income, or low-income limits specified in s. 420.0004 before
455 certifying the tax roll to the tax collector.
456 1. The property appraiser shall first ascertain all other
457 applicable exemptions, including exemptions provided pursuant to
458 local option, and deduct all other exemptions from the assessed
459 value.
460 2. Fifty percent of the remaining value shall be subtracted
461 to yield the discounted taxable value.
462 3. The resulting taxable value shall be included in the
463 certification for use by taxing authorities in setting millage.
464 4. The property appraiser shall place the discounted amount
465 on the tax roll when it is extended.
466 Section 9. Section 196.198, Florida Statutes, is amended to
467 read:
468 196.198 Educational property exemption.—Educational
469 institutions within this state and their property used by them
470 or by any other exempt entity or educational institution
471 exclusively for educational purposes are exempt from taxation.
472 (1) Sheltered workshops providing rehabilitation and
473 retraining of individuals who have disabilities and exempted by
474 a certificate under s. (d) of the federal Fair Labor Standards
475 Act of 1938, as amended, are declared wholly educational in
476 purpose and are exempt from certification, accreditation, and
477 membership requirements set forth in s. 196.012.
478 (2) Those portions of property of college fraternities and
479 sororities certified by the president of the college or
480 university to the appropriate property appraiser as being
481 essential to the educational process are exempt from ad valorem
482 taxation.
483 (3) The use of property by public fairs and expositions
484 chartered by chapter 616 is presumed to be an educational use of
485 such property and is exempt from ad valorem taxation to the
486 extent of such use.
487 (4) Property used exclusively for educational purposes
488 shall be deemed owned by an educational institution if the
489 entity owning 100 percent of the educational institution is
490 owned by the identical persons who own the property, or if the
491 entity owning 100 percent of the educational institution and the
492 entity owning the property are owned by the identical natural
493 persons.
494 (5) Land, buildings, and other improvements to real
495 property used exclusively for educational purposes shall be
496 deemed owned by an educational institution if the entity owning
497 100 percent of the land is a nonprofit entity and the land is
498 used, under a ground lease or other contractual arrangement, by
499 an educational institution that owns the buildings and other
500 improvements to the real property, is a nonprofit entity under
501 s. 501(c)(3) of the Internal Revenue Code, and provides
502 education limited to students in prekindergarten through grade
503 8.
504 (6) Land, buildings, and other improvements to real
505 property used exclusively for educational purposes are deemed
506 owned by an educational institution if the educational
507 institution that currently uses the land, buildings, and other
508 improvements for educational purposes is an educational
509 institution described in s. 212.0602, and, under a lease, the
510 educational institution is responsible for any taxes owed and
511 for ongoing maintenance and operational expenses for the land,
512 buildings, and other improvements. For such leasehold
513 properties, the educational institution shall receive the full
514 benefit of the exemption. The owner of the property shall
515 disclose to the educational institution the full amount of the
516 benefit derived from the exemption and the method for ensuring
517 that the educational institution receives the benefit.
518 (7) Notwithstanding ss. 196.195 and 196.196, property owned
519 by a house of public worship and used by an educational
520 institution for educational purposes limited to students in
521 preschool through grade 8 shall be exempt from ad valorem taxes.
522 (8) If legal title to property is held by a governmental
523 agency that leases the property to a lessee, the property shall
524 be deemed to be owned by the governmental agency and used
525 exclusively for educational purposes if the governmental agency
526 continues to use such property exclusively for educational
527 purposes pursuant to a sublease or other contractual agreement
528 with that lessee.
529 (9) If the title to land is held by the trustee of an
530 irrevocable inter vivos trust and if the trust grantor owns 100
531 percent of the entity that owns an educational institution that
532 is using the land exclusively for educational purposes, the land
533 is deemed to be property owned by the educational institution
534 for purposes of this exemption.
535 (10) Property owned by an educational institution shall be
536 deemed to be used for an educational purpose if the institution
537 has taken affirmative steps to prepare the property for
538 educational use. The term “affirmative steps” means
539 environmental or land use permitting activities, creation of
540 architectural plans or schematic drawings, land clearing or site
541 preparation, construction or renovation activities, or other
542 similar activities that demonstrate commitment of the property
543 to an educational use.
544 Section 10. The amendment made by this act to s. 196.198,
545 Florida Statutes, relating to certain property owned by a house
546 of public worship, is intended to clarify existing law and
547 applies to actions pending as of July 1, 2021.
548 Section 11. Effective upon this act becoming a law,
549 paragraph (e) is added to subsection (1) of section 196.199,
550 Florida Statutes, to read:
551 196.199 Government property exemption.—
552 (1) Property owned and used by the following governmental
553 units shall be exempt from taxation under the following
554 conditions:
555 (e) All property of a municipality used for a motorsports
556 entertainment complex, as defined in s. 288.1171(1), is exempt
557 from ad valorem taxation, if the municipality is liable for
558 payment of such ad valorem taxation pursuant to a lease
559 agreement entered into before January 1, 2020. This paragraph
560 does not apply to property for which the motorsports
561 entertainment complex or other tenant is liable for payment of
562 such ad valorem taxation. This paragraph expires January 1,
563 2033.
564 Section 12. Paragraph (a) of subsection (1) of section
565 197.222, Florida Statutes, is amended to read:
566 197.222 Prepayment of estimated tax by installment method.—
567 (1) Taxes collected pursuant to this chapter may be prepaid
568 in installments as provided in this section. A taxpayer may
569 elect to prepay by installments for each tax notice for taxes
570 estimated to be more than $100. A taxpayer who elects to prepay
571 shall make payments based upon an estimated tax equal to the
572 actual taxes levied upon the subject property in the prior year.
573 In order to prepay by installments, the taxpayer must complete
574 and file an application for each tax notice with the tax
575 collector on or before April 30 of the year in which the
576 taxpayer elects to prepay the taxes. After submission of an
577 initial application, a taxpayer is not required to submit
578 additional annual applications as long as he or she continues to
579 elect to prepay taxes in installments. However, if in any year
580 the taxpayer does not so elect, reapplication is required for a
581 subsequent election. Installment payments shall be made
582 according to the following schedule:
583 (a) The first payment of one-quarter of the total amount of
584 estimated taxes due must be made by June 30 of the year in which
585 the taxes are assessed. A 6 percent discount applied against the
586 amount of the installment shall be granted for such payment. The
587 tax collector shall may accept a late payment of the first
588 installment through July 31, and the late payment must be
589 accompanied by a penalty of 5 percent of the amount of the
590 installment due.
591 Section 13. Subsection (5) of section 201.08, Florida
592 Statutes, is amended to read:
593 201.08 Tax on promissory or nonnegotiable notes, written
594 obligations to pay money, or assignments of wages or other
595 compensation; exception.—
596 (5) For purposes of this section, a renewal shall only
597 include modifications of an original document which change the
598 terms of the indebtedness evidenced by the original document by
599 adding one or more obligors, increasing the principal balance,
600 or changing the interest rate, maturity date, or payment terms.
601 Modifications to documents which do not modify the terms of the
602 indebtedness evidenced such as those given or recorded to
603 correct error; modify covenants, conditions, or terms unrelated
604 to the debt; sever a lien into separate liens; provide for
605 additional, substitute, or further security for the
606 indebtedness; consolidate indebtedness or collateral; add,
607 change, or delete guarantors; or which substitute a new
608 mortgagee or payee are not renewals and are not subject to tax
609 pursuant to this section. A modification of an original
610 document, on which tax under this section was previously paid,
611 for the sole purpose of changing the interest rate due to the
612 discontinuation of an index to which the original interest rate
613 is referenced is not a renewal and is not subject to tax
614 pursuant to this section. If the taxable amount of a mortgage is
615 limited by language contained in the mortgage or by the
616 application of rules limiting the tax base when there is
617 collateral in more than one state, then a modification which
618 changes such limitation or tax base shall be taxable only to the
619 extent of any increase in the limitation or tax base
620 attributable to such modification. This subsection shall not be
621 interpreted to exempt from taxation an original mortgage that
622 would otherwise be subject to tax pursuant to paragraph (1)(b).
623 Section 14. Section 211.0252, Florida Statutes, is created
624 to read:
625 211.0252 Credit for contributions to eligible charitable
626 organizations.—Beginning January 1, 2022, there is allowed a
627 credit of 100 percent of an eligible contribution made to an
628 eligible charitable organization under s. 402.62 against any tax
629 due under s. 211.02 or s. 211.025. However, the combined credit
630 allowed under this section and s. 211.0251 may not exceed 50
631 percent of the tax due on the return on which the credit is
632 taken. If the combined credit allowed under this section and s.
633 211.0251 exceeds 50 percent of the tax due on the return, the
634 credit must first be taken under s. 211.0251. Any remaining
635 liability must be taken under this section, but may not exceed
636 50 percent of the tax due. For purposes of the distributions of
637 tax revenue under s. 211.06, the department shall disregard any
638 tax credits allowed under this section to ensure that any
639 reduction in tax revenue received which is attributable to the
640 tax credits results only in a reduction in distributions to the
641 General Revenue Fund. Section 402.62 applies to the credit
642 authorized by this section.
643 Section 15. Effective upon becoming a law, paragraph (e) of
644 subsection (3) of section 211.3106, Florida Statutes, is amended
645 to read:
646 211.3106 Levy of tax on severance of heavy minerals; rate,
647 basis, and distribution of tax.—
648 (3)
649 (e) If In the event the producer price index for titanium
650 dioxide is discontinued or can no longer be calculated, then a
651 comparable index must shall be selected by the department and
652 adopted by rule. If there is no comparable index, the tax rate
653 for the immediately preceding year must be used.
654 Section 16. Effective January 1, 2022, paragraph (m) is
655 added to subsection (2) of section 212.06, Florida Statutes, and
656 subsection (5) of that section, as amended by CS/CS/SB 50, 2021
657 Regular Session, is amended, to read:
658 212.06 Sales, storage, use tax; collectible from dealers;
659 “dealer” defined; dealers to collect from purchasers;
660 legislative intent as to scope of tax.—
661 (2)
662 (m) The term “dealer” also means a forwarding agent as
663 defined in subparagraph (5)(b)1. who has applied for and
664 received a Florida Certificate of Forwarding Agent Address from
665 the department.
666 (5)(a)1. Except as provided in subparagraph 2., it is not
667 the intention of this chapter to levy a tax upon tangible
668 personal property imported, produced, or manufactured in this
669 state for export, provided that tangible personal property may
670 not be considered as being imported, produced, or manufactured
671 for export unless the importer, producer, or manufacturer
672 delivers the same to a forwarding agent licensed exporter for
673 exporting or to a common carrier for shipment outside this the
674 state or mails the same by United States mail to a destination
675 outside this the state; or, in the case of aircraft being
676 exported under their own power to a destination outside the
677 continental limits of the United States, by submission to the
678 department of a duly signed and validated United States customs
679 declaration, showing the departure of the aircraft from the
680 continental United States; and further with respect to aircraft,
681 the canceled United States registry of said aircraft; or in the
682 case of parts and equipment installed on aircraft of foreign
683 registry, by submission to the department of documentation as ,
684 the extent of which shall be provided by rule, showing the
685 departure of the aircraft from the continental United States;
686 nor is it the intention of this chapter to levy a tax on any
687 sale that which the state is prohibited from taxing under the
688 Constitution or laws of the United States. Every retail sale
689 made to a person physically present at the time of sale is shall
690 be presumed to have been delivered in this state.
691 2.a. Notwithstanding subparagraph 1., a tax is levied on
692 each sale of tangible personal property to be transported to a
693 cooperating state as defined in sub-subparagraph c., at the rate
694 specified in sub-subparagraph d. However, a Florida dealer is
695 will be relieved from the requirements of collecting taxes
696 pursuant to this subparagraph if the Florida dealer obtains from
697 the purchaser an affidavit providing setting forth the
698 purchaser’s name, address, state taxpayer identification number,
699 and a statement that the purchaser is aware of his or her
700 state’s use tax laws, is a registered dealer in Florida or
701 another state, or is purchasing the tangible personal property
702 for resale or is otherwise not required to pay the tax on the
703 transaction. The department may, by rule, provide a form to be
704 used for the purposes of this sub-subparagraph set forth herein.
705 b. For purposes of this subparagraph, the term “a
706 cooperating state” means a state is one determined by the
707 executive director of the department to cooperate satisfactorily
708 with this state in collecting taxes on remote sales. To be
709 determined a cooperating state, a No state must meet shall be so
710 determined unless it meets all the following minimum
711 requirements:
712 (I) It levies and collects taxes on remote sales of
713 property transported from that state to persons in this state,
714 as described in s. 212.0596, upon request of the department.
715 (II) The tax so collected is shall be at the rate specified
716 in s. 212.05, not including any local option or tourist or
717 convention development taxes collected pursuant to s. 125.0104
718 or this chapter.
719 (III) Such state agrees to remit to the department all
720 taxes so collected no later than 30 days from the last day of
721 the calendar quarter following their collection.
722 (IV) Such state authorizes the department to audit dealers
723 within its jurisdiction who make remote sales that are the
724 subject of s. 212.0596, or makes arrangements deemed adequate by
725 the department for auditing them with its own personnel.
726 (V) Such state agrees to provide to the department records
727 obtained by it from retailers or dealers in such state showing
728 delivery of tangible personal property into this state upon
729 which no sales or use tax has been paid in a manner similar to
730 that provided in sub-subparagraph g.
731 c. For purposes of this subparagraph, the term “sales of
732 tangible personal property to be transported to a cooperating
733 state” means remote sales to a person who is in the cooperating
734 state at the time the order is executed, from a dealer who
735 receives that order in this state.
736 d. The tax levied by sub-subparagraph a. shall be at the
737 rate at which such a sale would have been taxed pursuant to the
738 cooperating state’s tax laws if consummated in the cooperating
739 state by a dealer and a purchaser, both of whom were physically
740 present in that state at the time of the sale.
741 e. The tax levied by sub-subparagraph a., when collected,
742 shall be held in the State Treasury in trust for the benefit of
743 the cooperating state and shall be paid to it at a time agreed
744 upon between the department, acting for this state, and the
745 cooperating state or the department or agency designated by it
746 to act for it; however, such payment shall in no event be made
747 later than 30 days from the last day of the calendar quarter
748 after the tax was collected. Funds held in trust for the benefit
749 of a cooperating state are shall not be subject to the service
750 charges imposed by s. 215.20.
751 f. The department is authorized to perform such acts and to
752 provide such cooperation to a cooperating state with reference
753 to the tax levied by sub-subparagraph a. as is required of the
754 cooperating state by sub-subparagraph b.
755 g. In furtherance of this act, dealers selling tangible
756 personal property for delivery in another state shall make
757 available to the department, upon request of the department,
758 records of all tangible personal property so sold. Such records
759 must shall include a description of the property, the name and
760 address of the purchaser, the name and address of the person to
761 whom the property was sent, the purchase price of the property,
762 information regarding whether sales tax was paid in this state
763 on the purchase price, and such other information as the
764 department may by rule prescribe.
765 (b)1. As used in this subsection, the term:
766 a. “Certificate” means a Florida Certificate of Forwarding
767 Agent Address.
768 b. “Facilitating” means preparation for or arranging for
769 export.
770 c. “Forwarding agent” means a person or business whose
771 principal business activity is facilitating for compensation the
772 export of property owned by other persons.
773 d. “NAICS” means those classifications contained in the
774 North American Industry Classification System as published in
775 2007 by the Office of Management and Budget, Executive Office of
776 the President.
777 e. “Principal business activity” means the activity from
778 which the person or business derives the highest percentage of
779 its total receipts.
780 2. A forwarding agent engaged in international export may
781 apply to the department for a certificate.
782 3. Each application must include:
783 a. The designation of an address for the forwarding agent.
784 b. A certification that:
785 (I) The tangible personal property delivered to the
786 designated address for export originates with a United States
787 vendor;
788 (II) The tangible personal property delivered to the
789 designated address for export is irrevocably committed to export
790 out of the United States through a continuous and unbroken
791 exportation process; and
792 (III) The designated address is used exclusively by the
793 forwarding agent for such export.
794 c. A copy of the forwarding agent’s last filed federal
795 income tax return showing the entity’s principal business
796 activity classified under NAICS code 488510, except as provided
797 under subparagraph 4. or subparagraph 5.
798 d. A statement of the total revenues of the forwarding
799 agent.
800 e. A statement of the amount of revenues associated with
801 international export of the forwarding agent.
802 f. A description of all business activity that occurs at
803 the designated address.
804 g. The name and contact information of a designated contact
805 person of the forwarding agent.
806 h. The forwarding agent’s website address.
807 i. Any additional information the department requires by
808 rule to demonstrate eligibility for the certificate and a
809 signature attesting to the validity of the information provided.
810 4. An applicant that has not filed a federal return for the
811 preceding tax year under NAICS code 488510 shall provide all of
812 the following:
813 a. A statement of estimated total revenues.
814 b. A statement of estimated revenues associated with
815 international export.
816 c. The NAICS code under which the forwarding agent intends
817 to file a federal return.
818 5. If an applicant does not file a federal return
819 identifying a NAICS code, the applicant shall provide
820 documentation to support that its principal business activity is
821 that of a forwarding agent and that the applicant is otherwise
822 eligible for the certificate.
823 6. A forwarding agent that applies for and receives a
824 certificate shall register as a dealer with the department.
825 7. A forwarding agent shall remit the tax imposed under
826 this chapter on any tangible personal property shipped to the
827 designated forwarding agent address if no tax was collected and
828 the tangible personal property remained in this state or if
829 delivery to the purchaser or purchaser’s representative occurs
830 in this state. This subparagraph does not prohibit the
831 forwarding agent from collecting such tax from the consumer of
832 the tangible personal property.
833 8. A forwarding agent shall maintain the following records:
834 a. Copies of sales invoices or receipts between the vendor
835 and the consumer when provided by the vendor to the forwarding
836 agent. If sales invoices or receipts are not provided to the
837 forwarding agent, the forwarding agent must maintain export
838 documentation evidencing the value of the purchase consistent
839 with the federal Export Administration Regulations, 15 C.F.R.
840 parts 730-774.
841 b. Copies of federal returns evidencing the forwarding
842 agent’s NAICS principal business activity code.
843 c. Copies of invoices or other documentation evidencing
844 shipment to the forwarding agent.
845 d. Invoices between the forwarding agent and the consumer
846 or other documentation evidencing the ship-to destination
847 outside the United States.
848 e. Invoices for foreign postal or transportation services.
849 f. Bills of lading.
850 g. Any other export documentation.
851
852 Such records must be kept in an electronic format and made
853 available for the department’s review pursuant to subparagraph
854 9. and ss. 212.13 and 213.35.
855 9. Each certificate expires 5 years after the date of
856 issuance, except as specified in this subparagraph.
857 a. At least 30 days before expiration, a new application
858 must be submitted to renew the certificate and the application
859 must contain the information required in subparagraph 3. Upon
860 application for renewal, the certificate is subject to the
861 review and reissuance procedures prescribed by this chapter and
862 department rule.
863 b. Each forwarding agent shall update its application
864 information annually or within 30 days after any material
865 change.
866 c. The department shall verify that the forwarding agent is
867 actively engaged in facilitating the international export of
868 tangible personal property.
869 d. The department may suspend or revoke the certificate of
870 any forwarding agent that fails to respond within 30 days to a
871 written request for information regarding its business
872 transactions.
873 10. The department shall provide a list on the department’s
874 website of forwarding agents that have applied for and received
875 a Florida Certificate of Forwarding Agent Address from the
876 department. The list must include a forwarding agent’s entity
877 name, address, and expiration date as provided on the Florida
878 Certificate of Forwarding Agent Address.
879 11. A dealer may accept a copy of the forwarding agent’s
880 certificate or rely on the list of forwarding agents’ names and
881 addresses on the department’s website in lieu of collecting the
882 tax imposed under this chapter when the property is required by
883 terms of the sale to be shipped to the designated address on the
884 certificate. A dealer who accepts a valid copy of a certificate
885 or relies on the list of forwarding agents’ names and addresses
886 on the department’s website in good faith and ships purchased
887 tangible personal property to the address on the certificate is
888 not liable for any tax due on sales made during the effective
889 dates indicated on the certificate.
890 12. The department may revoke a forwarding agent’s
891 certificate for noncompliance with this paragraph. Any person
892 found to fraudulently use the address on the certificate for the
893 purpose of evading tax is subject to the penalties provided in
894 s. 212.085.
895 13. The department may adopt rules to administer this
896 paragraph, including, but not limited to, rules relating to
897 procedures, application and eligibility requirements, and forms.
898 (c)1. Notwithstanding the provisions of paragraph (a), it
899 is not the intention of this chapter to levy a tax on the sale
900 of tangible personal property to a nonresident dealer who does
901 not hold a Florida sales tax registration, provided such
902 nonresident dealer furnishes the seller a statement declaring
903 that the tangible personal property will be transported outside
904 this state by the nonresident dealer for resale and for no other
905 purpose. The statement must shall include, but not be limited
906 to, the nonresident dealer’s name, address, applicable passport
907 or visa number, arrival-departure card number, and evidence of
908 authority to do business in the nonresident dealer’s home state
909 or country, such as his or her business name and address,
910 occupational license number, if applicable, or any other
911 suitable requirement. The statement must shall be signed by the
912 nonresident dealer and must shall include the following
913 sentence: “Under penalties of perjury, I declare that I have
914 read the foregoing, and the facts alleged are true to the best
915 of my knowledge and belief.”
916 2. The burden of proof of subparagraph 1. rests with the
917 seller, who must retain the proper documentation to support the
918 exempt sale. The exempt transaction is subject to verification
919 by the department.
920 (d)(c) Notwithstanding the provisions of paragraph (a), it
921 is not the intention of this chapter to levy a tax on the sale
922 by a printer to a nonresident print purchaser of material
923 printed by that printer for that nonresident print purchaser
924 when the print purchaser does not furnish the printer a resale
925 certificate containing a sales tax registration number but does
926 furnish to the printer a statement declaring that such material
927 will be resold by the nonresident print purchaser.
928 Section 17. Paragraph (s) of subsection (5) of section
929 212.08, Florida Statutes, is amended to read:
930 212.08 Sales, rental, use, consumption, distribution, and
931 storage tax; specified exemptions.—The sale at retail, the
932 rental, the use, the consumption, the distribution, and the
933 storage to be used or consumed in this state of the following
934 are hereby specifically exempt from the tax imposed by this
935 chapter.
936 (5) EXEMPTIONS; ACCOUNT OF USE.—
937 (s) Data center property.—
938 1. As used in this paragraph, the term:
939 a. “Critical IT load” means that portion of electric power
940 capacity, expressed in terms of megawatts, which is reserved
941 solely for owners or tenants of a data center to operate their
942 computer server equipment. The term does not include any
943 ancillary load for cooling, lighting, common areas, or other
944 equipment.
945 b. “Cumulative capital investment” means the combined total
946 of all expenses incurred by the owners or tenants of a data
947 center after July 1, 2017, in connection with acquiring,
948 constructing, installing, equipping, or expanding the data
949 center. However, the term does not include any expenses incurred
950 in the acquisition of improved real property operating as a data
951 center at the time of acquisition or within 6 months before the
952 acquisition.
953 c. “Data center” means a facility that:
954 (I) Consists of one or more contiguous parcels in this
955 state, along with the buildings, substations and other
956 infrastructure, fixtures, and personal property located on the
957 parcels;
958 (II) Is used exclusively to house and operate equipment
959 that receives, stores, aggregates, manages, processes,
960 transforms, retrieves, researches, or transmits data; or that is
961 necessary for the proper operation of equipment that receives,
962 stores, aggregates, manages, processes, transforms, retrieves,
963 researches, or transmits data;
964 (III) Has a critical IT load of 15 megawatts or higher, and
965 a critical IT load of 1 megawatt or higher dedicated to each
966 individual owner or tenant within the data center; and
967 (IV) Is constructed on or after July 1, 2017.
968 d. “Data center property” means property used exclusively
969 at a data center to construct, outfit, operate, support, power,
970 cool, dehumidify, secure, or protect a data center and any
971 contiguous dedicated substations. The term includes, but is not
972 limited to, construction materials, component parts, machinery,
973 equipment, computers, servers, installations, redundancies, and
974 operating or enabling software, including any replacements,
975 updates and new versions, and upgrades to or for such property,
976 regardless of whether the property is a fixture or is otherwise
977 affixed to or incorporated into real property. The term also
978 includes electricity used exclusively at a data center.
979 2. Data center property is exempt from the tax imposed by
980 this chapter, except for the tax imposed by s. 212.031. To be
981 eligible for the exemption provided by this paragraph, the data
982 center’s owners and tenants must make a cumulative capital
983 investment of $150 million or more for the data center and the
984 data center must have a critical IT load of 15 megawatts or
985 higher and a critical IT load of 1 megawatt or higher dedicated
986 to each individual owner or tenant within the data center. Each
987 of these requirements must be satisfied no later than 5 years
988 after the commencement of construction of the data center.
989 3.a. To receive the exemption provided by this paragraph,
990 the person seeking the exemption must apply to the department
991 for a temporary tax exemption certificate. The application must
992 state that a qualifying data center designation is being sought
993 and provide information that the requirements of subparagraph 2.
994 will be met. Upon a tentative determination by the department
995 that the data center will meet the requirements of subparagraph
996 2., the department must issue the certificate.
997 b.(I) The certificateholder shall maintain all necessary
998 books and records to support the exemption provided by this
999 paragraph. Upon satisfaction of all requirements of subparagraph
1000 2., the certificateholder must deliver the temporary tax
1001 certificate to the department together with documentation
1002 sufficient to show the satisfaction of the requirements. Such
1003 documentation must include written declarations, pursuant to s.
1004 92.525, from:
1005 (A) A professional engineer, licensed pursuant to chapter
1006 471, certifying that the critical IT load requirement set forth
1007 in subparagraph 2. has been satisfied at the data center; and
1008 (B) A Florida certified public accountant, as defined in s.
1009 473.302, certifying that the cumulative capital investment
1010 requirement set forth in subparagraph 2. has been satisfied for
1011 the data center.
1012
1013 The professional engineer and the Florida certified public
1014 accountant may not be professionally related with the data
1015 center’s owners, tenants, or contractors, except that they may
1016 be retained by a data center owner to certify that the
1017 requirements of subparagraph 2. have been met.
1018 (II) If the department determines that the subparagraph 2.
1019 requirements have been satisfied, the department must issue a
1020 permanent tax exemption certificate.
1021 (III) Notwithstanding s. 212.084(4), the permanent tax
1022 exemption certificate remains valid and effective for as long as
1023 the data center described in the exemption application continues
1024 to operate as a data center as defined in subparagraph 1., with
1025 review by the department every 5 years to ensure compliance. As
1026 part of the review, the certificateholder shall, within 3 months
1027 before the end of any 5-year period, submit a written
1028 declaration, pursuant to s. 92.525, certifying that the critical
1029 IT load of 15 megawatts or higher and the critical IT load of 1
1030 megawatt or higher dedicated to each individual owner or tenant
1031 within the data center required by subparagraph 2. continues to
1032 be met. All owners, tenants, contractors, and others purchasing
1033 exempt data center property shall maintain all necessary books
1034 and records to support the exemption as to those purchases.
1035 (IV) Notwithstanding s. 213.053, the department may share
1036 information concerning a temporary or permanent data center
1037 exemption certificate among all owners, tenants, contractors,
1038 and others purchasing exempt data center property pursuant to
1039 such certificate.
1040 c. If, in an audit conducted by the department, it is
1041 determined that the certificateholder or any owners, tenants,
1042 contractors, or others purchasing, renting, or leasing data
1043 center property do not meet the criteria of this paragraph, the
1044 amount of taxes exempted at the time of purchase, rental, or
1045 lease is immediately due and payable to the department from the
1046 purchaser, renter, or lessee of those particular items, together
1047 with the appropriate interest and penalty computed from the date
1048 of purchase in the manner prescribed by this chapter.
1049 Notwithstanding s. 95.091(3)(a), any tax due as provided in this
1050 sub-subparagraph may be assessed by the department within 6
1051 years after the date the data center property was purchased.
1052 d. Purchasers, lessees, and renters of data center property
1053 who qualify for the exemption provided by this paragraph shall
1054 obtain from the data center a copy of the tax exemption
1055 certificate issued pursuant to sub-subparagraph a. or sub
1056 subparagraph b. Before or at the time of purchase of the item or
1057 items eligible for exemption, the purchaser, lessee, or renter
1058 shall provide to the seller a copy of the tax exemption
1059 certificate and a signed certificate of entitlement. Purchasers,
1060 lessees, and renters with self-accrual authority shall maintain
1061 all documentation necessary to prove the exempt status of
1062 purchases.
1063 e. For any purchase, lease, or rental of property that is
1064 exempt pursuant to this paragraph, the possession of a copy of a
1065 tax exemption certificate issued pursuant to sub-subparagraph a.
1066 or sub-subparagraph b. and a signed certificate of entitlement
1067 relieves the seller of the responsibility of collecting the tax
1068 on the sale, lease, or rental of such property, and the
1069 department must look solely to the purchaser, renter, or lessee
1070 for recovery of the tax if it determines that the purchase,
1071 rental, or lease was not entitled to the exemption.
1072 4. After June 30, 2027 2022, the department may not issue a
1073 temporary tax exemption certificate pursuant to this paragraph.
1074 Section 18. Effective January 1, 2022, paragraph (u) is
1075 added to subsection (5) of section 212.08, Florida Statutes, to
1076 read:
1077 212.08 Sales, rental, use, consumption, distribution, and
1078 storage tax; specified exemptions.—The sale at retail, the
1079 rental, the use, the consumption, the distribution, and the
1080 storage to be used or consumed in this state of the following
1081 are hereby specifically exempt from the tax imposed by this
1082 chapter.
1083 (5) EXEMPTIONS; ACCOUNT OF USE.—
1084 (u) Items that assist in independent living.—
1085 1. The following items, when purchased for noncommercial
1086 home or personal use, are exempt from the tax imposed by this
1087 chapter:
1088 a. A bed transfer handle selling for $60 or less.
1089 b. A bed rail selling for $110 or less.
1090 c. A grab bar selling for $100 or less.
1091 d. A shower seat selling for $100 or less.
1092 2. This exemption does not apply to a purchase made by a
1093 business, including, but not limited to, a medical institution
1094 or an assisted living facility.
1095 Section 19. Subsection (2) of section 212.13, Florida
1096 Statutes, is amended to read:
1097 212.13 Records required to be kept; power to inspect; audit
1098 procedure.—
1099 (2) Each dealer, as defined in this chapter, shall secure,
1100 maintain, and keep as long as required by s. 213.35 a complete
1101 record of tangible personal property or services received, used,
1102 sold at retail, distributed or stored, leased or rented by said
1103 dealer, together with invoices, bills of lading, gross receipts
1104 from such sales, and other pertinent records and papers as may
1105 be required by the department for the reasonable administration
1106 of this chapter.; All such records must be made available to the
1107 department at reasonable times and places and by reasonable
1108 means, including in an electronic format when so kept by the
1109 dealer which are located or maintained in this state shall be
1110 open for inspection by the department at all reasonable hours at
1111 such dealer’s store, sales office, general office, warehouse, or
1112 place of business located in this state. Any dealer who
1113 maintains such books and records at a point outside this state
1114 must make such books and records available for inspection by the
1115 department where the general records are kept. Any dealer
1116 subject to the provisions of this chapter who violates this
1117 subsection commits these provisions is guilty of a misdemeanor
1118 of the first degree, punishable as provided in s. 775.082 or s.
1119 775.083. If, however, any subsequent offense involves
1120 intentional destruction of such records with an intent to evade
1121 payment of or deprive the state of any tax revenues, such
1122 subsequent offense is shall be a felony of the third degree,
1123 punishable as provided in s. 775.082 or s. 775.083.
1124 Section 20. Subsection (2) of section 212.15, Florida
1125 Statutes, is amended to read:
1126 212.15 Taxes declared state funds; penalties for failure to
1127 remit taxes; due and delinquent dates; judicial review.—
1128 (2) Any person who, with intent to unlawfully deprive or
1129 defraud the state of its moneys or the use or benefit thereof,
1130 fails to remit taxes collected under this chapter commits theft
1131 of state funds, punishable as follows:
1132 (a) If the total amount of stolen revenue is less than
1133 $1,000, the offense is a misdemeanor of the second degree,
1134 punishable as provided in s. 775.082 or s. 775.083. Upon a
1135 second conviction, the offender commits a misdemeanor of the
1136 first degree, punishable as provided in s. 775.082 or s.
1137 775.083. Upon a third or subsequent conviction, the offender
1138 commits a felony of the third degree, punishable as provided in
1139 s. 775.082, s. 775.083, or s. 775.084.
1140 (b) If the total amount of stolen revenue is $1,000 or
1141 more, but less than $20,000, the offense is a felony of the
1142 third degree, punishable as provided in s. 775.082, s. 775.083,
1143 or s. 775.084.
1144 (c) If the total amount of stolen revenue is $20,000 or
1145 more, but less than $100,000, the offense is a felony of the
1146 second degree, punishable as provided in s. 775.082, s. 775.083,
1147 or s. 775.084.
1148 (d) If the total amount of stolen revenue is $100,000 or
1149 more, the offense is a felony of the first degree, punishable as
1150 provided in s. 775.082, s. 775.083, or s. 775.084.
1151
1152 The amount of stolen revenue may be aggregated in determining
1153 the grade of the offense.
1154 Section 21. Section 212.1833, Florida Statutes, is created
1155 to read:
1156 212.1833 Credit for contributions to eligible charitable
1157 organizations.—Beginning January 1, 2022, there is allowed a
1158 credit of 100 percent of an eligible contribution made to an
1159 eligible charitable organization under s. 402.62 against any tax
1160 imposed by the state and due under this chapter from a direct
1161 pay permitholder as a result of the direct pay permit held
1162 pursuant to s. 212.183. For purposes of the dealer’s credit
1163 granted for keeping prescribed records, filing timely tax
1164 returns, and properly accounting and remitting taxes under s.
1165 212.12, the amount of tax due used to calculate the credit shall
1166 include any eligible contribution made to an eligible charitable
1167 organization from a direct pay permitholder. For purposes of the
1168 distributions of tax revenue under s. 212.20, the department
1169 shall disregard any tax credits allowed under this section to
1170 ensure that any reduction in tax revenue received which is
1171 attributable to the tax credits results only in a reduction in
1172 distributions to the General Revenue Fund. Section 402.62
1173 applies to the credit authorized by this section. A dealer who
1174 claims a tax credit under this section must file his or her tax
1175 returns and pay his or her taxes by electronic means under s.
1176 213.755.
1177 Section 22. Effective January 1, 2022, subsection (5) of
1178 section 213.053, Florida Statutes, is amended to read:
1179 213.053 Confidentiality and information sharing.—
1180 (5) This section does not prevent the department from doing
1181 any of the following:
1182 (a) Publishing statistics so classified as to prevent the
1183 identification of particular accounts, reports, declarations, or
1184 returns; or
1185 (b) Publishing a list of forwarding agents who have
1186 received a Florida Certificate of Forwarding Agent Address. The
1187 list must include each forwarding agent’s entity name, address,
1188 and certificate expiration date on the department’s website
1189 pursuant to s. 212.06(5)(b)10.; or
1190 (c)(b) Using telephones, e-mail, facsimile machines, or
1191 other electronic means to do any of the following:
1192 1. Distribute information relating to changes in law, tax
1193 rates, interest rates, or other information that is not specific
1194 to a particular taxpayer;
1195 2. Remind taxpayers of due dates;
1196 3. Respond to a taxpayer to an electronic mail address that
1197 does not support encryption if the use of that address is
1198 authorized by the taxpayer; or
1199 4. Notify taxpayers to contact the department.
1200 Section 23. Subsection (8) of section 220.02, Florida
1201 Statutes, is amended to read:
1202 220.02 Legislative intent.—
1203 (8) It is the intent of the Legislature that credits
1204 against either the corporate income tax or the franchise tax be
1205 applied in the following order: those enumerated in s. 631.828,
1206 those enumerated in s. 220.191, those enumerated in s. 220.181,
1207 those enumerated in s. 220.183, those enumerated in s. 220.182,
1208 those enumerated in s. 220.1895, those enumerated in s. 220.195,
1209 those enumerated in s. 220.184, those enumerated in s. 220.186,
1210 those enumerated in s. 220.1845, those enumerated in s. 220.19,
1211 those enumerated in s. 220.185, those enumerated in s. 220.1875,
1212 those enumerated in s. 220.1876, those enumerated in s. 220.193,
1213 those enumerated in s. 288.9916, those enumerated in s.
1214 220.1899, those enumerated in s. 220.194, and those enumerated
1215 in s. 220.196, and those enumerated in s. 220.198.
1216 Section 24. Paragraph (a) of subsection (1) of section
1217 220.13, Florida Statutes, is amended to read:
1218 220.13 “Adjusted federal income” defined.—
1219 (1) The term “adjusted federal income” means an amount
1220 equal to the taxpayer’s taxable income as defined in subsection
1221 (2), or such taxable income of more than one taxpayer as
1222 provided in s. 220.131, for the taxable year, adjusted as
1223 follows:
1224 (a) Additions.—There shall be added to such taxable income:
1225 1.a. The amount of any tax upon or measured by income,
1226 excluding taxes based on gross receipts or revenues, paid or
1227 accrued as a liability to the District of Columbia or any state
1228 of the United States which is deductible from gross income in
1229 the computation of taxable income for the taxable year.
1230 b. Notwithstanding sub-subparagraph a., if a credit taken
1231 under s. 220.1875 or s. 220.1876 is added to taxable income in a
1232 previous taxable year under subparagraph 11. and is taken as a
1233 deduction for federal tax purposes in the current taxable year,
1234 the amount of the deduction allowed shall not be added to
1235 taxable income in the current year. The exception in this sub
1236 subparagraph is intended to ensure that the credit under s.
1237 220.1875 or s. 220.1876 is added in the applicable taxable year
1238 and does not result in a duplicate addition in a subsequent
1239 year.
1240 2. The amount of interest which is excluded from taxable
1241 income under s. 103(a) of the Internal Revenue Code or any other
1242 federal law, less the associated expenses disallowed in the
1243 computation of taxable income under s. 265 of the Internal
1244 Revenue Code or any other law, excluding 60 percent of any
1245 amounts included in alternative minimum taxable income, as
1246 defined in s. 55(b)(2) of the Internal Revenue Code, if the
1247 taxpayer pays tax under s. 220.11(3).
1248 3. In the case of a regulated investment company or real
1249 estate investment trust, an amount equal to the excess of the
1250 net long-term capital gain for the taxable year over the amount
1251 of the capital gain dividends attributable to the taxable year.
1252 4. That portion of the wages or salaries paid or incurred
1253 for the taxable year which is equal to the amount of the credit
1254 allowable for the taxable year under s. 220.181. This
1255 subparagraph shall expire on the date specified in s. 290.016
1256 for the expiration of the Florida Enterprise Zone Act.
1257 5. That portion of the ad valorem school taxes paid or
1258 incurred for the taxable year which is equal to the amount of
1259 the credit allowable for the taxable year under s. 220.182. This
1260 subparagraph shall expire on the date specified in s. 290.016
1261 for the expiration of the Florida Enterprise Zone Act.
1262 6. The amount taken as a credit under s. 220.195 which is
1263 deductible from gross income in the computation of taxable
1264 income for the taxable year.
1265 7. That portion of assessments to fund a guaranty
1266 association incurred for the taxable year which is equal to the
1267 amount of the credit allowable for the taxable year.
1268 8. In the case of a nonprofit corporation which holds a
1269 pari-mutuel permit and which is exempt from federal income tax
1270 as a farmers’ cooperative, an amount equal to the excess of the
1271 gross income attributable to the pari-mutuel operations over the
1272 attributable expenses for the taxable year.
1273 9. The amount taken as a credit for the taxable year under
1274 s. 220.1895.
1275 10. Up to nine percent of the eligible basis of any
1276 designated project which is equal to the credit allowable for
1277 the taxable year under s. 220.185.
1278 11. The amount taken as a credit for the taxable year under
1279 s. 220.1875 or s. 220.1876. The addition in this subparagraph is
1280 intended to ensure that the same amount is not allowed for the
1281 tax purposes of this state as both a deduction from income and a
1282 credit against the tax. This addition is not intended to result
1283 in adding the same expense back to income more than once.
1284 12. The amount taken as a credit for the taxable year under
1285 s. 220.193.
1286 13. Any portion of a qualified investment, as defined in s.
1287 288.9913, which is claimed as a deduction by the taxpayer and
1288 taken as a credit against income tax pursuant to s. 288.9916.
1289 14. The costs to acquire a tax credit pursuant to s.
1290 288.1254(5) that are deducted from or otherwise reduce federal
1291 taxable income for the taxable year.
1292 15. The amount taken as a credit for the taxable year
1293 pursuant to s. 220.194.
1294 16. The amount taken as a credit for the taxable year under
1295 s. 220.196. The addition in this subparagraph is intended to
1296 ensure that the same amount is not allowed for the tax purposes
1297 of this state as both a deduction from income and a credit
1298 against the tax. The addition is not intended to result in
1299 adding the same expense back to income more than once.
1300 17. The amount taken as a credit for the taxable year
1301 pursuant to s. 220.198.
1302 Section 25. Subsection (2) of section 220.186, Florida
1303 Statutes, is amended to read:
1304 220.186 Credit for Florida alternative minimum tax.—
1305 (2) The credit pursuant to this section shall be the amount
1306 of the excess, if any, of the tax paid based upon taxable income
1307 determined pursuant to s. 220.13(2)(k) over the amount of tax
1308 which would have been due based upon taxable income without
1309 application of s. 220.13(2)(k), before application of this
1310 credit without application of any credit under s. 220.1875 or s.
1311 220.1876.
1312 Section 26. Section 220.1876, Florida Statutes, is created
1313 to read:
1314 220.1876 Credit for contributions to eligible charitable
1315 organizations.—
1316 (1) For taxable years beginning on or after January 1,
1317 2022, there is allowed a credit of 100 percent of an eligible
1318 contribution made to an eligible charitable organization under
1319 s. 402.62 against any tax due for a taxable year under this
1320 chapter after the application of any other allowable credits by
1321 the taxpayer. An eligible contribution must be made to an
1322 eligible charitable organization on or before the date the
1323 taxpayer is required to file a return pursuant to s. 220.222.
1324 (2) A taxpayer who files a Florida consolidated return as a
1325 member of an affiliated group pursuant to s. 220.131(1) may be
1326 allowed the credit on a consolidated return basis.
1327 (3) Section 402.62 applies to the credit authorized by this
1328 section.
1329 (4) If a taxpayer applies and is approved for a credit
1330 under s. 402.62 after timely requesting an extension to file
1331 under s. 220.222(2):
1332 (a) The credit does not reduce the amount of tax due for
1333 purposes of the department’s determination as to whether the
1334 taxpayer was in compliance with the requirement to pay tentative
1335 taxes under ss. 220.222 and 220.32.
1336 (b) The taxpayer’s noncompliance with the requirement to
1337 pay tentative taxes shall result in the revocation and
1338 rescindment of any such credit.
1339 (c) The taxpayer shall be assessed for any taxes,
1340 penalties, or interest due from the taxpayer’s noncompliance
1341 with the requirement to pay tentative taxes.
1342 Section 27. Section 220.198, Florida Statutes, is created
1343 to read:
1344 220.198 Internship tax credit program.—
1345 (1) This section may be cited as the “Florida Internship
1346 Tax Credit Program.”
1347 (2) As used in this section, the term:
1348 (a) “Full time” means at least 30 hours per week.
1349 (b) “Qualified business” means a business that is in
1350 existence and has been continuously operating for at least 3
1351 years.
1352 (c) “Student intern” means a person who has completed at
1353 least 60 credit hours at a state university or a Florida College
1354 System institution, regardless of whether the student intern
1355 receives course credit for the internship; a person who is
1356 enrolled in a career center operated by a school district under
1357 s. 1001.44 or a charter technical career center; or any graduate
1358 student enrolled at a state university.
1359 (3) For taxable years beginning on or after January 1,
1360 2022, a qualified business is eligible for a credit against the
1361 tax imposed by this chapter in the amount of $2,000 per student
1362 intern if all of the following apply:
1363 (a) The qualified business employed at least one student
1364 intern in an internship in which the student intern worked full
1365 time in this state for at least 9 consecutive weeks, and the
1366 qualified business provides the department documentation
1367 evidencing each internship claimed.
1368 (b) The qualified business provides the department
1369 documentation for the current taxable year showing that at least
1370 20 percent of the business’ full-time employees were previously
1371 employed by that business as student interns.
1372 (c) At the start of an internship, each student intern
1373 provides the qualified business with verification by the student
1374 intern’s state university, Florida College System institution,
1375 career center operated by a school district under s. 1001.44, or
1376 charter technical career center that the student intern is
1377 enrolled and maintains a minimum grade point average of 2.0 on a
1378 4.0 scale, if applicable. The qualified business may accept a
1379 letter from the applicable educational institution stating that
1380 the student intern is enrolled as evidence that the student
1381 meets these requirements.
1382 (4) Notwithstanding paragraph (3)(b), a qualified business
1383 that, on average for the 3 immediately preceding years, employed
1384 10 or fewer full-time employees may receive the tax credit if it
1385 provides documentation that it previously hired at least one
1386 student intern and, for the current taxable year, that it
1387 employs on a full-time basis at least one employee who was
1388 previously employed by that qualified business as a student
1389 intern.
1390 (5)(a) A qualified business may not claim a tax credit of
1391 more than $10,000 in any one taxable year.
1392 (b) The combined total amount of tax credits which may be
1393 granted to qualified businesses under this section is $2.5
1394 million in each of state fiscal years 2021-2022 and 2022-2023.
1395 The department must approve the tax credit prior to the taxpayer
1396 taking the credit on a return. The department must approve
1397 credits on a first-come, first-served basis.
1398 (6) The department may adopt rules governing the manner and
1399 form of applications for the tax credit and establishing
1400 qualification requirements for the tax credit.
1401 (7) A qualified business may carry forward any unused
1402 portion of a tax credit under this section for up to 2 taxable
1403 years.
1404 Section 28. Subsection (9) of section 288.106, Florida
1405 Statutes, is amended to read:
1406 288.106 Tax refund program for qualified target industry
1407 businesses.—
1408 (9) EXPIRATION.—An applicant may not be certified as
1409 qualified under this section after June 30, 2020. A tax refund
1410 agreement existing on that date shall continue in effect in
1411 accordance with its terms.
1412 Section 29. Section 402.62, Florida Statutes, is created to
1413 read:
1414 402.62 Strong Families Tax Credit.—
1415 (1) DEFINITIONS.—As used in this section, the term:
1416 (a) “Annual tax credit amount” means, for any state fiscal
1417 year, the sum of the amount of tax credits approved under
1418 paragraph (5)(b), including tax credits to be taken under s.
1419 211.0252, s. 212.1833, s. 220.1876, s. 561.1212, or s.
1420 624.51056, which are approved for taxpayers whose taxable years
1421 begin on or after January 1 of the calendar year preceding the
1422 start of the applicable state fiscal year.
1423 (b) “Division” means the Division of Alcoholic Beverages
1424 and Tobacco of the Department of Business and Professional
1425 Regulation.
1426 (c) “Eligible charitable organization” means an
1427 organization designated by the Department of Children and
1428 Families to be eligible to receive funding under this section.
1429 (d) “Eligible contribution” means a monetary contribution
1430 from a taxpayer, subject to the restrictions provided in this
1431 section, to an eligible charitable organization. The taxpayer
1432 making the contribution may not designate a specific child
1433 assisted by the eligible charitable organization as the
1434 beneficiary of the contribution.
1435 (e) “Tax credit cap amount” means the maximum annual tax
1436 credit amount that the Department of Revenue may approve for a
1437 state fiscal year.
1438 (2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY.—
1439 (a) The Department of Children and Families shall designate
1440 as an eligible charitable organization an organization that
1441 meets all of the following requirements:
1442 1. Is exempt from federal income taxation under s.
1443 501(c)(3) of the Internal Revenue Code.
1444 2. Is a Florida entity formed under chapter 605, chapter
1445 607, or chapter 617 and whose principal office is located in
1446 this state.
1447 3. Provides services to:
1448 a. Prevent child abuse, neglect, abandonment, or
1449 exploitation;
1450 b. Assist fathers in learning and improving parenting
1451 skills or to engage absent fathers in being more engaged in
1452 their children’s lives;
1453 c. Provide books to the homes of children eligible for a
1454 federal free or reduced-price meals program or those testing
1455 below grade level in kindergarten through grade 5;
1456 d. Assist families with children who have a chronic illness
1457 or a physical, intellectual, developmental, or emotional
1458 disability; or
1459 e. Provide workforce development services to families of
1460 children eligible for a federal free or reduced-price meals
1461 program.
1462 4. Provides to the Department of Children and Families
1463 accurate information, including, at a minimum, a description of
1464 the services provided by the organization which are eligible for
1465 funding under this section; the total number of individuals
1466 served through those services during the last calendar year and
1467 the number served during the last calendar year using funding
1468 under this section; basic financial information regarding the
1469 organization and services eligible for funding under this
1470 section; outcomes for such services; and contact information for
1471 the organization.
1472 5. Annually submits a statement, signed under penalty of
1473 perjury by a current officer of the organization, that the
1474 organization meets all criteria to qualify as an eligible
1475 charitable organization, has fulfilled responsibilities under
1476 this section for the previous fiscal year if the organization
1477 received any funding through this credit during the previous
1478 year, and intends to fulfill its responsibilities during the
1479 upcoming year.
1480 6. Provides any documentation requested by the Department
1481 of Children and Families to verify eligibility as an eligible
1482 charitable organization or compliance with this section.
1483 (b) The Department of Children and Families may not
1484 designate as an eligible charitable organization an organization
1485 that:
1486 1. Provides abortions or pays for or provides coverage for
1487 abortions; or
1488 2. Has received more than 50 percent of its total annual
1489 revenue from the Department of Children and Families, either
1490 directly or via a contractor of the department, in the prior
1491 fiscal year.
1492 (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
1493 An eligible charitable organization that receives a contribution
1494 under this section must do all of the following:
1495 (a) Apply for admittance into the Department of Law
1496 Enforcement’s Volunteer and Employee Criminal History System
1497 and, if accepted, conduct background screening on all volunteers
1498 and staff working directly with children in any program funded
1499 under this section pursuant to s. 943.0542. Background screening
1500 shall use level 2 screening standards pursuant to s. 435.04 and
1501 additionally include, but need not be limited to, a check of the
1502 Dru Sjodin National Sex Offender Public Website.
1503 (b) Expend 100 percent of any contributions received under
1504 this section for direct services to state residents for the
1505 purposes specified in subparagraph (2)(a)3.
1506 (c) Annually submit to the Department of Children and
1507 Families:
1508 1. An audit of the eligible charitable organization
1509 conducted by an independent certified public accountant in
1510 accordance with auditing standards generally accepted in the
1511 United States, government auditing standards, and rules adopted
1512 by the Auditor General. The audit report must include a report
1513 on financial statements presented in accordance with generally
1514 accepted accounting principles. The audit report must be
1515 provided to the Department of Children and Families within 180
1516 days after completion of the eligible charitable organization’s
1517 fiscal year; and
1518 2. A copy of the eligible charitable organization’s most
1519 recent federal Internal Revenue Service Return of Organization
1520 Exempt from Income Tax form (Form 990).
1521 (d) Notify the Department of Children and Families within 5
1522 business days after the eligible charitable organization ceases
1523 to meet eligibility requirements or fails to fulfill its
1524 responsibilities under this section.
1525 (e) Upon receipt of a contribution, provide the taxpayer
1526 that made the contribution with a certificate of contribution. A
1527 certificate of contribution must include the taxpayer’s name
1528 and, if available, its federal employer identification number,
1529 the amount contributed, the date of contribution, and the name
1530 of the eligible charitable organization.
1531 (4) RESPONSIBILITIES OF THE DEPARTMENT.—The Department of
1532 Children and Families shall do all of the following:
1533 (a) Annually redesignate eligible charitable organizations
1534 that have complied with all requirements of this section.
1535 (b) Remove the designation of organizations that fail to
1536 meet all requirements of this section. An organization that has
1537 had its designation removed by the department may reapply for
1538 designation as an eligible charitable organization, and the
1539 department shall redesignate such organization, if it meets the
1540 requirements of this section and demonstrates through its
1541 application that all factors leading to its removal as an
1542 eligible charitable organization have been sufficiently
1543 addressed.
1544 (c) Publish information about the tax credit program and
1545 eligible charitable organizations on a Department of Children
1546 and Families website. The website must, at a minimum, provide
1547 all of the following:
1548 1. The requirements and process for becoming designated or
1549 redesignated as an eligible charitable organization.
1550 2. A list of the eligible charitable organizations that are
1551 currently designated by the department and the information
1552 provided under subparagraph (2)(a)4. regarding each eligible
1553 charitable organization.
1554 3. The process for a taxpayer to select an eligible
1555 charitable organization as the recipient of funding through a
1556 tax credit.
1557 (d) Compel the return of funds that are provided to an
1558 eligible charitable organization that fails to comply with the
1559 requirements of this section. Eligible charitable organizations
1560 that are subject to return of funds are ineligible to receive
1561 funding under this section for a period 10 years after final
1562 agency action to compel the return of funding.
1563 (5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
1564 AND LIMITATIONS.—
1565 (a) Beginning in fiscal year 2021-2022, the tax credit cap
1566 amount is $5 million in each state fiscal year.
1567 (b) Beginning October 1, 2021, a taxpayer may submit an
1568 application to the Department of Revenue for a tax credit or
1569 credits to be taken under one or more of s. 211.0252, s.
1570 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056.
1571 1. The taxpayer shall specify in the application each tax
1572 for which the taxpayer requests a credit and the applicable
1573 taxable year for a credit under s. 220.1876 or s. 624.51056 or
1574 the applicable state fiscal year for a credit under s. 211.0252,
1575 s. 212.1833, or s. 561.1212. For purposes of s. 220.1876, a
1576 taxpayer may apply for a credit to be used for a prior taxable
1577 year before the date the taxpayer is required to file a return
1578 for that year pursuant to s. 220.222. For purposes of s.
1579 624.51056, a taxpayer may apply for a credit to be used for a
1580 prior taxable year before the date the taxpayer is required to
1581 file a return for that prior taxable year pursuant to ss.
1582 624.509 and 624.5092. The application must specify the eligible
1583 charitable organization to which the proposed contribution will
1584 be made. The Department of Revenue shall approve tax credits on
1585 a first-come, first-served basis and must obtain the division’s
1586 approval before approving a tax credit under s. 561.1212.
1587 2. Within 10 days after approving or denying an
1588 application, the Department of Revenue shall provide a copy of
1589 its approval or denial letter to the eligible charitable
1590 organization specified by the taxpayer in the application.
1591 (c) If a tax credit approved under paragraph (b) is not
1592 fully used within the specified state fiscal year for credits
1593 under s. 211.0252, s. 212.1833, or s. 561.1212 or against taxes
1594 due for the specified taxable year for credits under s. 220.1876
1595 or s. 624.51056 because of insufficient tax liability on the
1596 part of the taxpayer, the unused amount must be carried forward
1597 for a period not to exceed 10 years. For purposes of s.
1598 220.1876, a credit carried forward may be used in a subsequent
1599 year after applying the other credits and unused carryovers in
1600 the order provided in s. 220.02(8).
1601 (d) A taxpayer may not convey, transfer, or assign an
1602 approved tax credit or a carryforward tax credit to another
1603 entity unless all of the assets of the taxpayer are conveyed,
1604 assigned, or transferred in the same transaction. However, a tax
1605 credit under s. 211.0252, s. 212.1833, s. 220.1876, s. 561.1212,
1606 or s. 624.51056 may be conveyed, transferred, or assigned
1607 between members of an affiliated group of corporations if the
1608 type of tax credit under s. 211.0252, s. 212.1833, s. 220.1876,
1609 s. 561.1212, or s. 624.51056 remains the same. A taxpayer shall
1610 notify the Department of Revenue of its intent to convey,
1611 transfer, or assign a tax credit to another member within an
1612 affiliated group of corporations. The amount conveyed,
1613 transferred, or assigned is available to another member of the
1614 affiliated group of corporations upon approval by the Department
1615 of Revenue. The Department of Revenue shall obtain the
1616 division’s approval before approving a conveyance, transfer, or
1617 assignment of a tax credit under s. 561.1212.
1618 (e) Within any state fiscal year, a taxpayer may rescind
1619 all or part of a tax credit approved under paragraph (b). The
1620 amount rescinded shall become available for that state fiscal
1621 year to another eligible taxpayer as approved by the Department
1622 of Revenue if the taxpayer receives notice from the Department
1623 of Revenue that the rescindment has been accepted by the
1624 Department of Revenue. The Department of Revenue must obtain the
1625 division’s approval before accepting the rescindment of a tax
1626 credit under s. 561.1212. Any amount rescinded under this
1627 paragraph must become available to an eligible taxpayer on a
1628 first-come, first-served basis based on tax credit applications
1629 received after the date the rescindment is accepted by the
1630 Department of Revenue.
1631 (f) Within 10 days after approving or denying the
1632 conveyance, transfer, or assignment of a tax credit under
1633 paragraph (d), or the rescindment of a tax credit under
1634 paragraph (e), the Department of Revenue shall provide a copy of
1635 its approval or denial letter to the eligible charitable
1636 organization specified by the taxpayer. The Department of
1637 Revenue shall also include the eligible charitable organization
1638 specified by the taxpayer on all letters or correspondence of
1639 acknowledgment for tax credits under s. 212.1833.
1640 (g) For purposes of calculating the underpayment of
1641 estimated corporate income taxes under s. 220.34 and tax
1642 installment payments for taxes on insurance premiums or
1643 assessments under s. 624.5092, the final amount due is the
1644 amount after credits earned under s. 220.1876 or s. 624.51056
1645 for contributions to eligible charitable organizations are
1646 deducted.
1647 1. For purposes of determining if a penalty or interest
1648 under s. 220.34(2)(d)1. will be imposed for underpayment of
1649 estimated corporate income tax, a taxpayer may, after earning a
1650 credit under s. 220.1876, reduce any estimated payment in that
1651 taxable year by the amount of the credit.
1652 2. For purposes of determining if a penalty under s.
1653 624.5092 will be imposed, an insurer, after earning a credit
1654 under s. 624.51056 for a taxable year, may reduce any
1655 installment payment for such taxable year of 27 percent of the
1656 amount of the net tax due as reported on the return for the
1657 preceding year under s. 624.5092(2)(b) by the amount of the
1658 credit.
1659 (6) PRESERVATION OF CREDIT.—If any provision or portion of
1660 this section, s. 211.0252, s. 212.1833, s. 220.1876, s.
1661 561.1212, or s. 624.51056 or the application thereof to any
1662 person or circumstance is held unconstitutional by any court or
1663 is otherwise declared invalid, the unconstitutionality or
1664 invalidity shall not affect any credit earned under s. 211.0252,
1665 s. 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056 by any
1666 taxpayer with respect to any contribution paid to an eligible
1667 charitable organization before the date of a determination of
1668 unconstitutionality or invalidity. The credit shall be allowed
1669 at such time and in such a manner as if a determination of
1670 unconstitutionality or invalidity had not been made, provided
1671 that nothing in this subsection by itself or in combination with
1672 any other provision of law may result in the allowance of any
1673 credit to any taxpayer in excess of one dollar of credit for
1674 each dollar paid to an eligible charitable organization.
1675 (7) ADMINISTRATION; RULES.—
1676 (a) The Department of Revenue, the division, and the
1677 Department of Children and Families may develop a cooperative
1678 agreement to assist in the administration of this section, as
1679 needed.
1680 (b) The Department of Revenue may adopt rules necessary to
1681 administer this section and ss. 211.0252, 212.1833, 220.1876,
1682 561.1212, and 624.51056, including rules establishing
1683 application forms, procedures governing the approval of tax
1684 credits and carryforward tax credits under subsection (5), and
1685 procedures to be followed by taxpayers when claiming approved
1686 tax credits on their returns.
1687 (c) The division may adopt rules necessary to administer
1688 its responsibilities under this section and s. 561.1212.
1689 (d) The Department of Children and Families may adopt rules
1690 necessary to administer this section, including, but not limited
1691 to, rules establishing application forms for organizations
1692 seeking designation as eligible charitable organizations under
1693 this act.
1694 (e) Notwithstanding any provision of s. 213.053 to the
1695 contrary, sharing information with the division related to this
1696 tax credit is considered the conduct of the Department of
1697 Revenue’s official duties as contemplated in s. 213.053(8)(c),
1698 and the Department of Revenue and the division are specifically
1699 authorized to share information as needed to administer this
1700 program.
1701 Section 30. Section 561.1212, Florida Statutes, is created
1702 to read:
1703 561.1212 Credit for contributions to eligible charitable
1704 organizations.—Beginning January 1, 2022, there is allowed a
1705 credit of 100 percent of an eligible contribution made to an
1706 eligible charitable organization under s. 402.62 against any tax
1707 due under s. 563.05, s. 564.06, or s. 565.12, except excise
1708 taxes imposed on wine produced by manufacturers in this state
1709 from products grown in this state. However, a credit allowed
1710 under this section may not exceed 90 percent of the tax due on
1711 the return on which the credit is taken. For purposes of the
1712 distributions of tax revenue under ss. 561.121 and 564.06(10),
1713 the division shall disregard any tax credits allowed under this
1714 section to ensure that any reduction in tax revenue received
1715 which is attributable to the tax credits results only in a
1716 reduction in distributions to the General Revenue Fund. The
1717 provisions of s. 402.62 apply to the credit authorized by this
1718 section.
1719 Section 31. Section 624.51056, Florida Statutes, is created
1720 to read:
1721 624.51056 Credit for contributions to eligible charitable
1722 organizations.—
1723 (1) For taxable years beginning on or after January 1,
1724 2022, there is allowed a credit of 100 percent of an eligible
1725 contribution made to an eligible charitable organization under
1726 s. 402.62 against any tax due for a taxable year under s.
1727 624.509(1) after deducting from such tax deductions for
1728 assessments made pursuant to s. 440.51; credits for taxes paid
1729 under ss. 175.101 and 185.08; credits for income taxes paid
1730 under chapter 220; and the credit allowed under s. 624.509(5),
1731 as such credit is limited by s. 624.509(6). An eligible
1732 contribution must be made to an eligible charitable organization
1733 on or before the date the taxpayer is required to file a return
1734 pursuant to ss. 624.509 and 624.5092. An insurer claiming a
1735 credit against premium tax liability under this section is not
1736 required to pay any additional retaliatory tax levied under s.
1737 624.5091 as a result of claiming such credit. Section 624.5091
1738 does not limit such credit in any manner.
1739 (2) Section 402.62 applies to the credit authorized by this
1740 section.
1741 Section 32. Subsection (7) of section 624.509, Florida
1742 Statutes, is amended to read:
1743 624.509 Premium tax; rate and computation.—
1744 (7) Credits and deductions against the tax imposed by this
1745 section shall be taken in the following order: deductions for
1746 assessments made pursuant to s. 440.51; credits for taxes paid
1747 under ss. 175.101 and 185.08; credits for income taxes paid
1748 under chapter 220 and the credit allowed under subsection (5),
1749 as these credits are limited by subsection (6); the credit
1750 allowed under s. 624.51056; all other available credits and
1751 deductions.
1752 Section 33. Clothing, wallets, or bags; school supplies,
1753 personal computers, and personal computer-related accessories;
1754 sales tax holiday.—
1755 (1) The tax levied under chapter 212, Florida Statutes, may
1756 not be collected during the period from July 31, 2021, through
1757 August 7, 2021, on the retail sale of:
1758 (a) Clothing, wallets, or bags, including handbags,
1759 backpacks, fanny packs, and diaper bags, but excluding
1760 briefcases, suitcases, and other garment bags, having a sales
1761 price of $60 or less per item. As used in this paragraph, the
1762 term “clothing” means:
1763 1. Any article of wearing apparel intended to be worn on or
1764 about the human body, excluding watches, watchbands, jewelry,
1765 umbrellas, and handkerchiefs; and
1766 2. All footwear, excluding skis, swim fins, roller blades,
1767 and skates.
1768 (b) School supplies having a sales price of $15 or less per
1769 item. As used in this paragraph, the term “school supplies”
1770 means pens, pencils, erasers, crayons, notebooks, notebook
1771 filler paper, legal pads, binders, lunch boxes, construction
1772 paper, markers, folders, poster board, composition books, poster
1773 paper, scissors, cellophane tape, glue or paste, rulers,
1774 computer disks, staplers and staples used to secure paper
1775 products, protractors, compasses, and calculators.
1776 (2) The tax levied under chapter 212, Florida Statutes, may
1777 not be collected during the period from July 31, 2021, through
1778 August 7, 2021, on the first $1,000 of the sales price of
1779 personal computers or personal computer-related accessories
1780 purchased for noncommercial home or personal use. As used in
1781 this subsection, the term:
1782 (a) “Personal computers” includes electronic book readers,
1783 laptops, desktops, handhelds, tablets, or tower computers. The
1784 term does not include cellular telephones, video game consoles,
1785 digital media receivers, or devices that are not primarily
1786 designed to process data.
1787 (b) “Personal computer-related accessories” includes
1788 keyboards, mice, personal digital assistants, monitors, other
1789 peripheral devices, modems, routers, and nonrecreational
1790 software, regardless of whether the accessories are used in
1791 association with a personal computer base unit. The term does
1792 not include furniture or systems, devices, software, monitors
1793 with a television tuner, or peripherals that are designed or
1794 intended primarily for recreational use.
1795 (3) The tax exemptions provided in this section do not
1796 apply to sales within a theme park or entertainment complex as
1797 defined in s. 509.013(9), Florida Statutes, within a public
1798 lodging establishment as defined in s. 509.013(4), Florida
1799 Statutes, or within an airport as defined in s. 330.27(2),
1800 Florida Statutes.
1801 (4) The tax exemptions provided in this section may apply
1802 at the option of a dealer if less than 5 percent of the dealer’s
1803 gross sales of tangible personal property in the prior calendar
1804 year consisted of items that would be exempt under this section.
1805 If a qualifying dealer chooses not to participate in the tax
1806 holiday, by July 24, 2021, the dealer must notify the Department
1807 of Revenue in writing of its election to collect sales tax
1808 during the holiday and must post a copy of that notice in a
1809 conspicuous location at its place of business.
1810 (5) The Department of Revenue is authorized, and all
1811 conditions are deemed met, to adopt emergency rules pursuant to
1812 s. 120.54(4), Florida Statutes, for the purpose of implementing
1813 this section. Notwithstanding any other provision of law,
1814 emergency rules adopted pursuant to this subsection are
1815 effective for 6 months after adoption and may be renewed during
1816 the pendency of procedures to adopt permanent rules addressing
1817 the subject of the emergency rules.
1818 (6) This section shall take effect upon this act becoming a
1819 law.
1820 Section 34. Disaster preparedness supplies; sales tax
1821 holiday.—
1822 (1) The tax levied under chapter 212, Florida Statutes, may
1823 not be collected during the period from May 28, 2021, through
1824 June 6, 2021, on the sale of:
1825 (a) A portable self-powered light source selling for $20 or
1826 less.
1827 (b) A portable self-powered radio, two-way radio, or
1828 weather-band radio selling for $50 or less.
1829 (c) A tarpaulin or other flexible waterproof sheeting
1830 selling for $50 or less.
1831 (d) An item normally sold as, or generally advertised as, a
1832 ground anchor system or tie-down kit selling for $50 or less.
1833 (e) A gas or diesel fuel tank selling for $25 or less.
1834 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
1835 or 9-volt batteries, excluding automobile and boat batteries,
1836 selling for $30 or less.
1837 (g) A nonelectric food storage cooler selling for $30 or
1838 less.
1839 (h) A portable generator used to provide light or
1840 communications or preserve food in the event of a power outage
1841 selling for $750 or less.
1842 (i) Reusable ice selling for $10 or less.
1843 (2) The tax exemptions provided in this section do not
1844 apply to sales within a theme park or entertainment complex as
1845 defined in s. 509.013(9), Florida Statutes, within a public
1846 lodging establishment as defined in s. 509.013(4), Florida
1847 Statutes, or within an airport as defined in s. 330.27(2),
1848 Florida Statutes.
1849 (3) The Department of Revenue is authorized, and all
1850 conditions are deemed met, to adopt emergency rules pursuant to
1851 s. 120.54(4), Florida Statutes, for the purpose of implementing
1852 this section. Notwithstanding any other provision of law,
1853 emergency rules adopted pursuant to this subsection are
1854 effective for 6 months after adoption and may be renewed during
1855 the pendency of procedures to adopt permanent rules addressing
1856 the subject of the emergency rules.
1857 (4) This section shall take effect upon this act becoming a
1858 law.
1859 Section 35. For the purpose of incorporating the amendment
1860 made by this act to section 197.222, Florida Statutes, in a
1861 reference thereto, paragraph (a) of subsection (3) of section
1862 192.0105, Florida Statutes, is reenacted to read:
1863 192.0105 Taxpayer rights.—There is created a Florida
1864 Taxpayer’s Bill of Rights for property taxes and assessments to
1865 guarantee that the rights, privacy, and property of the
1866 taxpayers of this state are adequately safeguarded and protected
1867 during tax levy, assessment, collection, and enforcement
1868 processes administered under the revenue laws of this state. The
1869 Taxpayer’s Bill of Rights compiles, in one document, brief but
1870 comprehensive statements that summarize the rights and
1871 obligations of the property appraisers, tax collectors, clerks
1872 of the court, local governing boards, the Department of Revenue,
1873 and taxpayers. Additional rights afforded to payors of taxes and
1874 assessments imposed under the revenue laws of this state are
1875 provided in s. 213.015. The rights afforded taxpayers to assure
1876 that their privacy and property are safeguarded and protected
1877 during tax levy, assessment, and collection are available only
1878 insofar as they are implemented in other parts of the Florida
1879 Statutes or rules of the Department of Revenue. The rights so
1880 guaranteed to state taxpayers in the Florida Statutes and the
1881 departmental rules include:
1882 (3) THE RIGHT TO REDRESS.—
1883 (a) The right to discounts for early payment on all taxes
1884 and non-ad valorem assessments collected by the tax collector,
1885 except for partial payments as defined in s. 197.374, the right
1886 to pay installment payments with discounts, and the right to pay
1887 delinquent personal property taxes under a payment program when
1888 implemented by the county tax collector (see ss. 197.162,
1889 197.3632(8) and (10)(b)3., 197.222(1), and 197.4155).
1890 Section 36. For the purpose of incorporating the amendments
1891 made by this act to sections 193.155, 193.1554, and 193.1555,
1892 Florida Statutes, in references thereto, section 193.1557,
1893 Florida Statutes, is reenacted to read:
1894 193.1557 Assessment of certain property damaged or
1895 destroyed by Hurricane Michael.—For property damaged or
1896 destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
1897 193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
1898 additions, or improvements commenced within 5 years after
1899 January 1, 2019. This section applies to the 2019-2023 tax rolls
1900 and shall stand repealed on December 31, 2023.
1901 Section 37. For the purpose of incorporating the amendment
1902 made by this act to section 212.06, Florida Statutes, in a
1903 reference thereto, paragraph (c) of subsection (1) of section
1904 212.07, Florida Statutes, is reenacted to read:
1905 212.07 Sales, storage, use tax; tax added to purchase
1906 price; dealer not to absorb; liability of purchasers who cannot
1907 prove payment of the tax; penalties; general exemptions.—
1908 (1)
1909 (c) Unless the purchaser of tangible personal property that
1910 is incorporated into tangible personal property manufactured,
1911 produced, compounded, processed, or fabricated for one’s own use
1912 and subject to the tax imposed under s. 212.06(1)(b) or is
1913 purchased for export under s. 212.06(5)(a)1. extends a
1914 certificate in compliance with the rules of the department, the
1915 dealer shall himself or herself be liable for and pay the tax.
1916 Section 38. For the purpose of incorporating the amendment
1917 made by this act to section 212.13, Florida Statutes, in a
1918 reference thereto, paragraph (f) of subsection (18) of section
1919 212.08, Florida Statutes, is reenacted to read:
1920 212.08 Sales, rental, use, consumption, distribution, and
1921 storage tax; specified exemptions.—The sale at retail, the
1922 rental, the use, the consumption, the distribution, and the
1923 storage to be used or consumed in this state of the following
1924 are hereby specifically exempt from the tax imposed by this
1925 chapter.
1926 (18) MACHINERY AND EQUIPMENT USED PREDOMINANTLY FOR
1927 RESEARCH AND DEVELOPMENT.—
1928 (f) Purchasers shall maintain all documentation necessary
1929 to prove the exempt status of purchases and fabrication activity
1930 and make such documentation available for inspection pursuant to
1931 the requirements of s. 212.13(2).
1932 Section 39. (1) The Department of Revenue is authorized,
1933 and all conditions are deemed met, to adopt emergency rules
1934 pursuant to s. 120.54(4), Florida Statutes, for the purpose of
1935 implementing the amendment made by this act to s. 212.06,
1936 Florida Statutes, and the creation of ss. 211.0252, 212.1833,
1937 220.1876, 220.198, 402.62, and 624.51056, Florida Statutes, by
1938 this act.
1939 (2) Notwithstanding any other law, emergency rules adopted
1940 pursuant to subsection (1) are effective for 6 months after
1941 adoption and may be renewed during the pendency of procedures to
1942 adopt permanent rules addressing the subject of the emergency
1943 rules.
1944 (3) This section shall take effect upon becoming a law and
1945 expires January 1, 2025.
1946 Section 40. For the 2021-2022 fiscal year, the sum of
1947 $208,000 in nonrecurring funds is appropriated from the General
1948 Revenue Fund to the Department of Revenue for the purpose of
1949 implementing the provisions related to the Strong Families Tax
1950 Credit created by this act.
1951 Section 41. The Florida Institute for Child Welfare shall
1952 analyze the use of funding provided by the tax credit authorized
1953 under s. 402.62, Florida Statutes, as created by this act, and
1954 submit a report to the Governor, the President of the Senate,
1955 and the Speaker of the House of Representatives by October 31,
1956 2025. The report must, at a minimum, include the total funding
1957 amount and categorize the funding by type of program, describe
1958 the programs that were funded, and assess the outcomes that were
1959 achieved using the funding.
1960 Section 42. If any provision of this act or its application
1961 to any person or circumstance is held invalid, the invalidity
1962 does not affect other provisions or applications of this act
1963 which can be given effect without the invalid provision or
1964 application, and to this end the provisions of this act are
1965 declared severable.
1966 Section 43. Except as otherwise expressly provided in this
1967 act and except for this section, which shall take effect upon
1968 becoming a law, this act shall take effect July 1, 2021.
