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