Florida Senate - 2024 SB 82 By Senator Mayfield 19-00382-24 202482__ Page 1 of 290 CODING: Words stricken are deletions; words underlined are additions. A reviser’s bill to be entitled 1

An act relating to the Florida Statutes; amending ss. 2 11.40, 11.45, 14.20195, 14.36, 16.615, 17.61, 20.04, 3 20.166, 20.181, 20.605, 45.031, 69.041, 110.112, 4 112.63, 112.665, 119.071, 120.80, 125.045, 155.40, 5 159.8081, 159.8083, 159.809, 159.81, 161.142, 161.54, 6 163.3164, 163.3221, 163.3251, 163.3756, 163.503, 7 163.5055, 163.506, 163.508, 163.511, 163.512, 166.021, 8 171.204, 186.504, 189.012, 190.009, 190.047, 191.009, 9 191.015, 201.15, 212.08, 212.096, 212.097, 212.098, 10 213.053, 215.5588, 216.292, 218.32, 218.37, 218.411, 11 220.03, 220.153, 220.183, 220.1895, 220.191, 222.15, 12 252.85, 253.025, 255.099, 258.501, 259.042, 267.0625, 13 288.005, 288.061, 288.075, 288.1201, 288.1226, 14 288.8012, 288.8014, 288.9604, 288.9610, 288.987, 15 288.9961, 290.004, 290.0065, 290.00729, 290.042, 16 290.0455, 290.0491, 290.06561, 311.07, 311.09, 311.10, 17 311.101, 311.105, 311.11, 311.22, 320.08058, 322.142, 18 327.803, 331.3051, 331.3081, 331.324, 332.115, 19 334.065, 334.066, 339.135, 339.175, 339.2821, 342.201, 20 369.303, 369.318, 369.321, 369.322, 369.323, 369.324, 21 373.199, 373.4149, 373.453, 373.461, 375.021, 377.809, 22 378.411, 379.2291, 380.031, 380.093, 381.0086, 23 397.754, 403.0752, 403.0891, 403.507, 403.508, 24 403.524, 403.526, 403.527, 403.757, 403.941, 403.9411, 25 403.973, 404.0617, 409.1451, 409.2576, 409.25996, 26 409.508, 409.509, 410.502, 413.80, 413.801, 414.24, 27 414.40, 420.0004, 420.0005, 420.0006, 420.101, 28 420.111, 420.36, 420.424, 420.503, 420.504, 420.506, 29

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 2 of 290 CODING: Words stricken are deletions; words underlined are additions. 420.507, 420.511, 420.602, 420.606, 420.609, 420.622, 30 420.631, 420.635, 421.001, 422.001, 423.001, 427.012, 31 440.12, 440.15, 440.381, 443.012, 443.036, 443.041, 32 443.051, 443.071, 443.101, 443.111, 443.1113, 33 443.1115, 443.1116, 443.1118, 443.1215, 443.1216, 34 443.1217, 443.131, 443.1312, 443.1313, 443.1315, 35 443.1316, 443.1317, 443.141, 443.151, 443.163, 36 443.171, 443.1715, 443.17161, 443.181, 443.191, 37 443.211, 443.221, 445.002, 445.003, 445.004, 445.009, 38 445.016, 445.024, 445.0325, 445.038, 445.045, 445.056, 39 445.06, 445.07, 446.41, 446.53, 446.71, 448.09, 40 448.095, 448.109, 448.110, 450.161, 450.191, 450.261, 41 450.31, 468.529, 551.104, 553.79, 570.71, 624.5105, 42 627.42397, 641.514, 692.203, 692.204, 720.403, 43 720.404, 720.406, 943.0311, 944.801, 945.10, 985.601, 44 1001.02, 1001.03, 1001.706, 1002.20, 1002.395, 45 1002.895, 1003.4156, 1003.491, 1003.493, 1004.015, 46 1004.46, 1008.39, 1008.40, 1008.41, 1011.76, 1011.80, 47 and 1011.802, F.S., to conform to

section 147 of 48

chapter 2023-173, Laws of Florida, which directs the 49 Division of Law Revision to prepare a reviser’s bill 50 for the 2024 Regular Session of the Legislature to 51 replace references to the terms “Department of 52 Economic Opportunity” and “Secretary of Economic 53 Opportunity,” wherever they occur in the Florida 54 Statutes, with the terms “Department of Commerce” and 55 “Secretary of Commerce,” respectively; providing 56 effective dates. 57 58

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 4 of 290 CODING: Words stricken are deletions; words underlined are additions. noncompliance after the process set forth in s. 189.0651, or if 88 a public hearing is not held, the Legislative Auditing Committee 89 may request the department to proceed pursuant to s. 189.067(3). 90 2. A local ordinance, notify the chair or equivalent of the 91 local general-purpose government pursuant to s. 189.0652 and the 92 Department of Commerce Economic Opportunity that the special 93 district has failed to comply with the law.

Upon receipt of 94 notification, the department shall proceed pursuant to s. 95 189.062 or s. 189.067. If the special district remains in 96 noncompliance after the process set forth in s. 189.0652, or if 97 a public hearing is not held, the Legislative Auditing Committee 98 may request the department to proceed pursuant to s. 189.067(3). 99 3. Any manner other than a special act or local ordinance, 100 notify the Department of Commerce Economic Opportunity that the 101 special district has failed to comply with the law.

Upon receipt 102 of notification, the department shall proceed pursuant to s. 103 189.062 or s. 189.067(3). 104

Section 2. Paragraph (

c) of subsection (7) of

section 105 11.45, Florida Statutes, is amended to read: 106 11.45

Definitions; duties; authorities; reports; rules.— 107

(7) AUDITOR GENERAL REPORTING REQUIREMENTS.— 108 (

c) The Auditor General shall provide annually a list of 109 those special districts which are not in compliance with s. 110 218.39 to the Special District Accountability Program of the 111 Department of Commerce Economic Opportunity. 112

Section 3. Paragraph (

b) of subsection (2) of

section 113 14.20195, Florida Statutes, is amended to read: 114 14.20195 Suicide Prevention Coordinating Council; creation; 115 membership; duties.—There is created within the Statewide Office 116

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 5 of 290 CODING: Words stricken are deletions; words underlined are additions. for Suicide Prevention a Suicide Prevention Coordinating 117 Council. The council shall develop strategies for preventing 118 suicide. 119

(2) MEMBERSHIP.—The Suicide Prevention Coordinating Council 120 shall consist of 31 voting members and 1 nonvoting member. 121 (

b) The following state officials or their designees shall 122 serve on the coordinating council: 123 1. The Secretary of Elderly Affairs. 124 2. The State Surgeon General. 125 3. The Commissioner of Education. 126 4. The Secretary of Health Care Administration. 127 5. The Secretary of Juvenile Justice. 128 6. The Secretary of Corrections. 129 7. The executive director of the Department of Law 130 Enforcement. 131 8. The executive director of the Department of Veterans’ 132 Affairs. 133 9. The Secretary of Children and Families. 134 10. The Secretary of Commerce Economic Opportunity. 135

Section 4. Paragraphs (

c) and (

d) of subsection (2), 136 paragraphs (

d) and (

k) of subsection (3), paragraph (

c) of 137 subsection (4), and paragraph (

b) of subsection (5) of

section 138 14.36, Florida Statutes, are amended to read: 139 14.36 Reimagining Education and Career Help Act.—The 140 Reimagining Education and Career Help Act is created to address 141 the evolving needs of Florida’s economy by increasing the level 142 of collaboration and cooperation among state businesses and 143 education communities while improving training within and equity 144 and access to a more integrated workforce and education system 145

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 6 of 290 CODING: Words stricken are deletions; words underlined are additions. for all Floridians. 146

(2) As used in this section, the term: 147 (c) “Workforce development system” means the entities and 148 activities that contribute to the state’s talent pipeline system 149 through education, training, and support services that prepare 150 individuals for employment or career advancement, and the 151 entities that are responsible for oversight or conducting those 152 activities such as CareerSource Florida, Inc., local workforce 153 development boards, one-stop career centers, the Department of 154 Commerce Economic Opportunity, the Department of Education, and 155 the Department of Children and Families. 156 (d) “Workforce education region” means areas of the state 157 identified by the Department of Education, in collaboration with 158 the Department of Commerce Economic Opportunity, to maximize 159 resource allocation by combining two or more sources of funding 160 to integrate education and training in order to improve access 161 to credentials of value for participants in adult education 162 programs. 163

(3) The duties of the office are to: 164 (

d) Coordinate state and federal workforce related 165 programs, plans, resources, and activities provided by 166 CareerSource Florida, Inc., the Department of Commerce Economic 167 Opportunity, and the Department of Education. 168 (

k) Facilitate coordination among the Department of 169 Commerce Economic Opportunity, the Department of Education, and 170 CareerSource Florida, Inc., to develop and expand 171 apprenticeship, preapprenticeship, and other work-based learning 172 models and streamline efforts to recruit and onboard new 173 apprentices, preapprentices, students, and employers interested 174

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 7 of 290 CODING: Words stricken are deletions; words underlined are additions. in work-based learning opportunities. Such coordination must 175 include, but need not be limited to, conducting outreach with 176 business leaders, local governments, and education providers. 177

(4) The office shall create a no-wrong-door-entry strategy 178 to improve equity and access to the myriad of state and 179 federally funded workforce related programs through CareerSource 180 Florida, Inc., local workforce development boards, one-stop 181 career centers, school districts, charter technical centers, 182 Florida College System institutions, the State University 183 System, and through eligible training providers. Individuals 184 must not be required to visit multiple locations when seeking 185 access to education and workforce training. To create the 186 strategy, the office shall: 187 (

c) Coordinate and facilitate a memorandum of understanding 188 between the Department of Commerce Economic Opportunity and the 189 Department of Children and Families to permit Supplemental 190 Nutrition Assistance Program (SNAP) and Temporary Assistance for 191 Needy Families (TANF) clients to precertify for Workforce 192 Innovation and Opportunity Act training services without having 193 to physically visit a one-stop center. 194

(5) The office shall provide the public with access to 195 available federal, state, and local services and provide 196 stakeholders with a systemwide, global view of workforce related 197 program data across various programs through actionable 198 qualitative and quantitative information. The office shall: 199 (

b) Provide access to labor market data consistent with the 200 information developed by the Labor Market Estimating Conference 201 and the Labor Market Statistics Center within the Department of 202 Commerce Economic Opportunity and provide guidance on how to 203

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 8 of 290 CODING: Words stricken are deletions; words underlined are additions. analyze the data, the appropriate use of the data, and any 204 limitations of the data, including instances in which such data 205 may not be used. 206

Section 5. Paragraph (

j) of subsection (1) of

section 207 16.615, Florida Statutes, is amended to read: 208 16.615 Council on the Social Status of Black Men and Boys.— 209

(1) The Council on the Social Status of Black Men and Boys 210 is established within the Department of Legal Affairs and shall 211 consist of 19 members appointed as follows: 212 (

j) The Secretary of Commerce Economic Opportunity or his 213 or her designee. 214

Section 6. Paragraph (

c) of subsection (3) of

section 215 17.61, Florida Statutes, is amended to read: 216 17.61 Chief Financial Officer; powers and duties in the 217 investment of certain funds.— 218 (3) 219 (

c) Except as provided in this paragraph and except for 220 moneys described in paragraph (d), the following agencies may 221 not invest trust fund moneys as provided in this section, but 222 shall retain such moneys in their respective trust funds for 223 investment, with interest appropriated to the General Revenue 224 Fund, pursuant to s. 17.57: 225 1. The Agency for Health Care Administration, except for 226 the Tobacco Settlement Trust Fund. 227 2. The Agency for Persons with Disabilities, except for: 228 a. The Federal Grants Trust Fund. 229 b. The Tobacco Settlement Trust Fund. 230 3.

The Department of Children and Families, except for: 231 a. The Alcohol, Drug Abuse, and Mental Health Trust Fund. 232

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 9 of 290 CODING: Words stricken are deletions; words underlined are additions. b. The Social Services Block Grant Trust Fund. 233 c. The Tobacco Settlement Trust Fund. 234 4. The Department of Corrections. 235 5. The Department of Elderly Affairs, except for: 236 a. The Federal Grants Trust Fund. 237 b. The Tobacco Settlement Trust Fund. 238 6. The Department of Health, except for: 239 a. The Federal Grants Trust Fund. 240 b. The Grants and Donations Trust Fund. 241 c. The Maternal and Child Health Block Grant Trust Fund. 242 d.

The Tobacco Settlement Trust Fund. 243 7. The Department of Highway Safety and Motor Vehicles, 244 only for the Security Deposits Trust Fund. 245 8. The Department of Juvenile Justice. 246 9. The Department of Law Enforcement. 247 10. The Department of Legal Affairs. 248 11. The Department of State, only for: 249 a. The Grants and Donations Trust Fund. 250 b. The Records Management Trust Fund. 251 12. The Department of Commerce Economic Opportunity, only 252 for the Economic Development Trust Fund. 253 13.

The Florida Public Service Commission, only for the 254 Florida Public Service Regulatory Trust Fund. 255 14. The Justice Administrative Commission. 256 15. The state courts system. 257

Section 7. Subsection (3) and paragraph (

b) of subsection 258 (7) of

section 20.04, Florida Statutes, are amended to read: 259 20.04 Structure of executive branch.—The executive branch 260 of state government is structured as follows: 261

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 10 of 290 CODING: Words stricken are deletions; words underlined are additions.

(3) For their internal structure, all departments, except 262 for the Department of Financial Services, the Department of 263 Commerce Economic Opportunity, the Department of Children and 264 Families, the Department of Corrections, the Department of 265 Management Services, the Department of Revenue, and the 266 Department of Transportation, must adhere to the following 267 standard terms: 268 (

a) The principal unit of the department is the “division.” 269 Each division is headed by a “director.” 270 (

b) The principal unit of the division is the “bureau.” 271 Each bureau is headed by a “chief.” 272 (

c) The principal unit of the bureau is the “section.” Each 273

section is headed by an “administrator.” 274 (

d) If further subdivision is necessary, sections may be 275 divided into “subsections,” which are headed by “supervisors.” 276 (7) 277 (

b) Within the limitations of this subsection, the head of 278 the department may recommend the establishment of additional 279 divisions, bureaus, sections, and subsections of the department 280 to promote efficient and effective operation of the department. 281 However, additional divisions, or offices in the Department of 282 Children and Families, the Department of Corrections, the 283 Department of Commerce Economic Opportunity, and the Department 284 of Transportation, may be established only by specific statutory 285 enactment.

New bureaus, sections, and subsections of departments 286 may be initiated by a department and established as recommended 287 by the Department of Management Services and approved by the 288 Executive Office of the Governor, or may be established by 289 specific statutory enactment. 290

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 11 of 290 CODING: Words stricken are deletions; words underlined are additions.

Section 8. Paragraph (

c) of subsection (4) of

section 291 20.166, Florida Statutes, is amended to read: 292 20.166 Florida Business Information Portal.— 293

(4) The state agencies that must cooperate with the 294 Department of Business and Professional Regulation in the 295 development, implementation, and ongoing content updates of the 296 Florida Business Information Portal include, but are not limited 297 to: 298 (

c) The Department of Commerce Economic Opportunity. 299

Section 9. Subsection (1) of

section 20.181, Florida 300 Statutes, is amended to read: 301 20.181 Federal Grants Trust Fund.— 302

(1) The Federal Grants Trust Fund is created within the 303 Department of Commerce Economic Opportunity. 304

Section

Section 20.605, Florida Statutes, is amended to 305 read: 306 20.605 Administrative Trust Fund of the Department of 307 Commerce Economic Opportunity.— 308

(1) The Administrative Trust Fund is created within the 309 Department of Commerce Economic Opportunity. 310

(2) Funds shall be used for the purpose of supporting the 311 administrative functions of the department as required by law, 312 pursuant to legislative appropriation or an approved amendment 313 to the department’s operating budget pursuant to the provisions 314 of

chapter 216. 315

(3) Notwithstanding the provisions of s. 216.301 and 316 pursuant to s. 216.351, any balance in the trust fund at the end 317 of any fiscal year shall remain in the trust fund at the end of 318 the year and shall be available for carrying out the purposes of 319

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 12 of 290 CODING: Words stricken are deletions; words underlined are additions. the trust fund. 320

Section 11. Paragraph (

a) of subsection (7) of

section 321 45.031, Florida Statutes, is amended to read: 322 45.031 Judicial sales procedure.—In any sale of real or 323 personal property under an order or judgment, the procedures 324 provided in this

section and ss. 45.0315-45.035 may be followed 325 as an alternative to any other sale procedure if so ordered by 326 the court. 327

(7) DISBURSEMENTS OF PROCEEDS.— 328 (

a) On filing a certificate of title, the clerk shall 329 disburse the proceeds of the sale in accordance with the order 330 or final judgment and shall file a report of such disbursements 331 and serve a copy of it on each party, and on the Department of 332 Revenue if the department was named as a defendant in the action 333 or if the Department of Commerce Economic Opportunity or the 334 former Agency for Workforce Innovation was named as a defendant 335 while the Department of Revenue was providing reemployment 336 assistance tax collection services under contract with the 337 Department of Commerce Economic Opportunity or the former Agency 338 for Workforce Innovation through an interagency agreement 339 pursuant to s. 443.1316. 340

Section 12. Paragraph (

a) of subsection (4) of

section 341 69.041, Florida Statutes, is amended to read: 342 69.041 State named party; lien foreclosure, suit to quiet 343 title.— 344 (4)(

a) The Department of Revenue has the right to 345 participate in the disbursement of funds remaining in the 346 registry of the court after distribution pursuant to s. 347 45.031(7). The department shall participate in accordance with 348

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 13 of 290 CODING: Words stricken are deletions; words underlined are additions. applicable procedures in any mortgage foreclosure action in 349 which the department has a duly filed tax warrant, or interests 350 under a lien arising from a judgment, order, or decree for 351 support, as defined in s. 409.2554, or interest in a 352 reemployment assistance tax lien under contract with the 353 Department of Commerce Economic Opportunity through an 354 interagency agreement pursuant to s. 443.1316, against the 355 subject property and with the same priority, regardless of 356 whether a default against the department, the Department of 357 Commerce Economic Opportunity, or the former Agency for 358 Workforce Innovation has been entered for failure to file an 359 answer or other responsive pleading. 360

Section 13. Paragraph (

a) of subsection (3) of

section 361 110.112, Florida Statutes, is amended to read: 362 110.112 Affirmative action; equal employment opportunity.— 363 (3)(

a) The department, in consultation with the Agency for 364 Persons with Disabilities, the Division of Vocational 365 Rehabilitation and the Division of Blind Services of the 366 Department of Education, the Department of Commerce Economic 367 Opportunity, and the Executive Office of the Governor, shall 368 develop and implement programs that incorporate internships, 369 mentoring, on-the-job training, unpaid work experience, 370 situational assessments, and other innovative strategies that 371 are specifically geared toward individuals who have a 372 disability. 373

Section 14. Paragraph (

d) of subsection (4) of

section 374 112.63, Florida Statutes, is amended to read: 375 112.63 Actuarial reports and statements of actuarial 376 impact; review.— 377

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 14 of 290 CODING: Words stricken are deletions; words underlined are additions.

(4) Upon receipt, pursuant to subsection (2), of an 378 actuarial report, or, pursuant to subsection (3), of a statement 379 of actuarial impact, the Department of Management Services shall 380 acknowledge such receipt, but shall only review and comment on 381 each retirement system’s or plan’s actuarial valuations at least 382 on a triennial basis. 383 (

d) In the case of an affected special district, the 384 Department of Management Services shall also notify the 385 Department of Commerce Economic Opportunity. Upon receipt of 386 notification, the Department of Commerce Economic Opportunity 387 shall proceed pursuant to s. 189.067. 388 1. Failure of a special district to provide a required 389 report or statement, to make appropriate adjustments, or to 390 provide additional material information after the procedures 391 specified in s. 189.067(1) are exhausted shall be deemed final 392 action by the special district. 393 2.

The Department of Management Services may notify the 394 Department of Commerce Economic Opportunity of those special 395 districts that failed to come into compliance. Upon receipt of 396 notification, the Department of Commerce Economic Opportunity 397 shall proceed pursuant to s. 189.067(4). 398

Section 15. Paragraph (

f) of subsection (1) of

section 399 112.665, Florida Statutes, is amended to read: 400 112.665 Duties of Department of Management Services.— 401

(1) The Department of Management Services shall: 402 (

f) Annually issue, by January 1, a report to the Special 403 District Accountability Program of the Department of Commerce 404 Economic Opportunity which includes the participation in and 405 compliance of special districts with the local government 406

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 15 of 290 CODING: Words stricken are deletions; words underlined are additions. retirement system provisions in s. 112.63 and the state-407 administered retirement system provisions specified in

part I of 408

chapter 121; and 409

Section 16. Paragraph (

h) of subsection (1) and paragraph 410 (

f) of subsection (5) of

section 119.071, Florida Statutes, are 411 amended to read: 412 119.071 General exemptions from inspection or copying of 413 public records.— 414

(1) AGENCY ADMINISTRATION.— 415 (h)1. Information relating to communications services 416 locations, project proposals, and challenges submitted to the 417 Department of Commerce Economic Opportunity under s. 288.9962 or 418 pursuant to a federal broadband access grant program implemented 419 by the Department of Commerce Economic Opportunity is 420 confidential and exempt from s. 119.07(1) and s. 24(a), Art. I 421 of the State Constitution if such information is not otherwise 422 publicly available and the release of such information would 423 reveal: 424 a.

The location or capacity of communications network 425 facilities; 426 b. Communications network areas, including geographical 427 maps indicating actual or proposed locations of network 428 infrastructure or facilities; 429 c. The features, functions, and capabilities of 430 communications network infrastructure and facilities; 431 d. Security, including cybersecurity, of the design, 432 construction, and operation of the communications network and 433 associated services and products; 434 e. Specific customer locations; or 435

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 16 of 290 CODING: Words stricken are deletions; words underlined are additions. f. Sources of funding or in-kind contributions for a 436 project. 437 2. This exemption does not apply to any required functions 438 of the department under s. 288.9962 relating to publishing a 439 description of the proposed unserved areas to be served and the 440 proposed broadband Internet speeds of the areas to be served as 441 provided by the applicant and approved by the department. 442 3.

This paragraph is subject to the Open Government Sunset 443 Review Act in accordance with s. 119.15 and shall stand repealed 444 on October 2, 2028, unless reviewed and saved from repeal 445 through reenactment by the Legislature. 446

(5) OTHER PERSONAL INFORMATION.— 447 (f)1. The following information held by the Department of 448 Commerce Economic Opportunity, the Florida Housing Finance 449 Corporation, a county, a municipality, or a local housing 450 finance agency is confidential and exempt from s. 119.07(1) and 451 s. 24(a), Art. I of the State Constitution: 452 a. Medical history records and information related to 453 health or property insurance provided by an applicant for or a 454 participant in a federal, state, or local housing assistance 455 program. 456 b.

Property photographs and personal identifying 457 information of an applicant for or a participant in a federal, 458 state, or local housing assistance program for the purpose of 459 disaster recovery assistance for a presidentially declared 460 disaster. 461 2. Governmental entities or their agents shall have access 462 to such confidential and exempt records and information for the 463 purpose of auditing federal, state, or local housing programs or 464

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 17 of 290 CODING: Words stricken are deletions; words underlined are additions. housing assistance programs. 465 3. Such confidential and exempt records and information may 466 be used in any administrative or judicial proceeding, provided 467 such records are kept confidential and exempt unless otherwise 468 ordered by a court. 469 4. Sub-subparagraph 1.b. is subject to the Open Government 470 Sunset Review Act in accordance with s. 119.15 and shall stand 471 repealed on October 2, 2025, unless reviewed and saved from 472 repeal through reenactment by the Legislature. 473

Section 17. Subsection (10) of

section 120.80, Florida 474 Statutes, is amended to read: 475 120.80 Exceptions and special requirements; agencies.— 476

(10) DEPARTMENT OF COMMERCE ECONOMIC OPPORTUNITY.— 477 (

a) Notwithstanding s. 120.54, the rulemaking provisions of 478 this

chapter do not apply to reemployment assistance appeals 479 referees. 480 (

b) Notwithstanding s. 120.54(5), the uniform rules of 481 procedure do not apply to appeal proceedings conducted under 482

chapter 443 by the Reemployment Assistance Appeals Commission, 483 special deputies, or reemployment assistance appeals referees. 484 (

c) Notwithstanding s. 120.57(1)(a), hearings under

chapter 485 443 may not be conducted by an administrative law judge assigned 486 by the division, but instead shall be conducted by the 487 Reemployment Assistance Appeals Commission in reemployment 488 assistance appeals, reemployment assistance appeals referees, 489 and the Department of Commerce Economic Opportunity or its 490 special deputies under s. 443.141. 491

Section 18. Paragraph (

a) of subsection (5) of

section 492 125.045, Florida Statutes, is amended to read: 493

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 18 of 290 CODING: Words stricken are deletions; words underlined are additions. 125.045 County economic development powers.— 494 (5)(

a) By January 15, 2011, and annually thereafter, each 495 county shall report to the Office of Economic and Demographic 496 Research the economic development incentives in excess of 497 $25,000 given to any business during the county’s previous 498 fiscal year. The Office of Economic and Demographic Research 499 shall compile the information from the counties into a report 500 and provide the report to the President of the Senate, the 501 Speaker of the House of Representatives, and the Department of 502 Commerce Economic Opportunity. Economic development incentives 503 include: 504 1.

Direct financial incentives of monetary assistance 505 provided to a business from the county or through an 506 organization authorized by the county. Such incentives include, 507 but are not limited to, grants, loans, equity investments, loan 508 insurance and guarantees, and training subsidies. 509 2. Indirect incentives in the form of grants and loans 510 provided to businesses and community organizations that provide 511 support to businesses or promote business investment or 512 development. 513 3.

Fee-based or tax-based incentives, including, but not 514 limited to, credits, refunds, exemptions, and property tax 515 abatement or assessment reductions. 516 4. Below-market rate leases or deeds for real property. 517

Section 19. Paragraph (

a) of subsection (16) and subsection 518 (17) of

section 155.40, Florida Statutes, are amended to read: 519 155.40 Sale or lease of county, district, or municipal 520 hospital; effect of sale.— 521

(16) If a county, district, or municipal hospital is sold 522

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 19 of 290 CODING: Words stricken are deletions; words underlined are additions. or leased, the governing board shall: 523 (

a) Deposit 50 percent of the net proceeds of the sale or 524 lease into a health care economic development trust fund, which 525 shall be under the control of the county commission of the 526 county in which the property is located, if the hospital is a 527 county hospital or district hospital whose geographic boundaries 528 extend beyond a single municipality, or, if the hospital is a 529 municipal hospital or district hospital whose geographic 530 boundaries lie entirely within a single municipality, under the 531 control of the city or municipal government in which the 532 hospital is located.

The use and distribution of the funds shall 533 be at the discretion of a majority of the county commission if 534 the hospital is a county hospital or district hospital whose 535 geographic boundaries extend beyond a single municipality, or, 536 if the hospital is a municipal hospital or district hospital 537 whose geographic boundaries lie entirely within a single 538 municipality, at the discretion of a majority of the members of 539 the municipal government.

The members of the county commission 540 or the municipal government, depending on the type of hospital 541 being sold, shall serve as trustees of the trust fund.

The net 542 proceeds in the health care economic development trust fund 543 shall be distributed, in consultation with the Department of 544 Commerce Economic Opportunity, to promote job creation in the 545 health care sector of the economy through new or expanded health 546 care business development, new or expanded health care services, 547 or new or expanded health care education programs or 548 commercialization of health care research within the affected 549 community; and 550 551

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 20 of 290 CODING: Words stricken are deletions; words underlined are additions. For the purposes of this subsection, the term “net proceeds” 552 means the sale price after payment of all district debts and 553 obligations. 554

(17) If a county, district, or municipal hospital or health 555 care system is sold or leased to a for-profit corporation or 556 other business entity subject to local taxation, the resulting 557 county and municipal ad valorem tax revenue from the formerly 558 tax-exempt property shall be distributed by the county 559 commission of the county in which the property is located, if 560 the hospital is a county hospital or district hospital whose 561 geographic boundaries extend beyond a single municipality, or, 562 if the hospital is a municipal hospital or district hospital 563 whose geographic boundaries lie entirely within a single 564 municipality, such ad valorem tax revenues shall be distributed 565 by the municipal government.

The distribution of such ad valorem 566 tax revenues shall be made in consultation with the Department 567 of Commerce Economic Opportunity, for purposes set forth in 568 subsection (16). 569

Section 20. Paragraph (

a) of subsection (2) of

section 570 159.8081, Florida Statutes, is amended to read: 571 159.8081 Manufacturing facility bond pool.— 572 (2)(

a) The first 75 percent of this pool shall be available 573 on a first come, first served basis, except that 15 percent of 574 the state volume limitation allocated to this pool shall be 575 available as provided in paragraph (b). Before issuing any 576 written confirmations for the remaining 25 percent of this pool, 577 the executive director shall forward all notices of intent to 578 issue which are received by the division for manufacturing 579 facility projects to the Department of Commerce Economic 580

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 21 of 290 CODING: Words stricken are deletions; words underlined are additions. Opportunity. The Department of Commerce Economic Opportunity 581 shall decide, after receipt of the notices of intent to issue, 582 which notices will receive written confirmations. Such decision 583 shall be communicated in writing by the Department of Commerce 584 Economic Opportunity to the executive director within 10 days of 585 receipt of such notices of intent to issue. 586

Section

Section 159.8083, Florida Statutes, is amended 587 to read: 588 159.8083 Florida First Business allocation pool.—The 589 Florida First Business allocation pool is hereby established. 590 The Florida First Business allocation pool shall be available 591 solely to provide written confirmation for private activity 592 bonds to finance Florida First Business projects certified by 593 the Department of Commerce Economic Opportunity as eligible to 594 receive a written confirmation.

Allocations from such pool shall 595 be awarded statewide pursuant to procedures specified in s. 596 159.805, except that the provisions of s. 159.805(2), (3), and 597 (6) do not apply. Florida First Business projects that are 598 eligible for a carryforward do not lose their allocation 599 pursuant to s. 159.809(3) on October 1, or pursuant to s. 600 159.809(4) on November 16, if they have applied for and have 601 been granted a carryforward by the division pursuant to s. 602 159.81(1).

In issuing written confirmations of allocations for 603 Florida First Business projects, the division shall use the 604 Florida First Business allocation pool. If allocation is not 605 available from the Florida First Business allocation pool, the 606 division shall issue written confirmations of allocations for 607 Florida First Business projects pursuant to s. 159.806 or s. 608 159.807, in such order. For the purpose of determining priority 609

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 22 of 290 CODING: Words stricken are deletions; words underlined are additions. within a regional allocation pool or the state allocation pool, 610 notices of intent to issue bonds for Florida First Business 611 projects to be issued from a regional allocation pool or the 612 state allocation pool shall be considered to have been received 613 by the division at the time it is determined by the division 614 that the Florida First Business allocation pool is unavailable 615 to issue confirmation for such Florida First Business project. 616 If the total amount requested in notices of intent to issue 617 private activity bonds for Florida First Business projects 618 exceeds the total amount of the Florida First Business 619 allocation pool, the director shall forward all timely notices 620 of intent to issue, which are received by the division for such 621 projects, to the Department of Commerce Economic Opportunity, 622 which shall render a decision as to which notices of intent to 623 issue are to receive written confirmations. 624

Section 22. Subsection (3) of

section 159.809, Florida 625 Statutes, is amended to read: 626 159.809 Recapture of unused amounts.— 627

(3) On October 1 of each year, any portion of the 628 allocation made to the Florida First Business allocation pool 629 pursuant to s. 159.804(5), subsection (1), or subsection (2), 630 which is eligible for carryforward pursuant to s. 146(

f) of the 631 Code but which has not been certified for carryforward by the 632 Department of Commerce Economic Opportunity, shall be returned 633 to the Florida First Business allocation pool. 634

Section 23. Subsection (1) of

section 159.81, Florida 635 Statutes, is amended to read: 636 159.81 Unused allocations; carryforwards.— 637

(1) The division shall, when requested, provide 638

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 23 of 290 CODING: Words stricken are deletions; words underlined are additions. carryforwards pursuant to s. 146(

f) of the Code for written 639 confirmations for priority projects which qualify for a 640 carryforward pursuant to s. 146(

f) of the Code, if such request 641 is accompanied by an opinion of bond counsel to that effect. In 642 addition, in the case of Florida First Business projects, the 643 division shall, when requested, grant requests for carryforward 644 only after receipt of a certification from the Department of 645 Commerce Economic Opportunity that the project has been approved 646 by the department to receive carryforward. 647

Section 24. Subsection (4) of

section 161.142, Florida 648 Statutes, is amended to read: 649 161.142 Declaration of public policy relating to improved 650 navigation inlets.—The Legislature recognizes the need for 651 maintaining navigation inlets to promote commercial and 652 recreational uses of our coastal waters and their resources.

The 653 Legislature further recognizes that inlets interrupt or alter 654 the natural drift of beach-quality sand resources, which often 655 results in these sand resources being deposited in nearshore 656 areas or in the inlet channel, or in the inland waterway 657 adjacent to the inlet, instead of providing natural nourishment 658 to the adjacent eroding beaches.

Accordingly, the Legislature 659 finds it is in the public interest to replicate the natural 660 drift of sand which is interrupted or altered by inlets to be 661 replaced and for each level of government to undertake all 662 reasonable efforts to maximize inlet sand bypassing to ensure 663 that beach-quality sand is placed on adjacent eroding beaches. 664 Such activities cannot make up for the historical sand deficits 665 caused by inlets but shall be designed to balance the sediment 666 budget of the inlet and adjacent beaches and extend the life of 667

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 24 of 290 CODING: Words stricken are deletions; words underlined are additions. proximate beach-restoration projects so that periodic 668 nourishment is needed less frequently. Therefore, in furtherance 669 of this declaration of public policy and the Legislature’s 670 intent to redirect and recommit the state’s comprehensive beach 671 management efforts to address the beach erosion caused by 672 inlets, the department shall ensure that: 673

(4) The provisions of subsections (1) and (2) shall not be 674 a requirement imposed upon ports listed in s. 403.021(9)(b); 675 however, such ports must demonstrate reasonable effort to place 676 beach-quality sand from construction and maintenance dredging 677 and port-development projects on adjacent eroding beaches in 678 accordance with port master plans approved by the Department of 679 Commerce Economic Opportunity, and permits approved and issued 680 by the department, to ensure compliance with this section. Ports 681 may sponsor or cosponsor inlet management projects that are 682 fully eligible for state cost sharing. 683

Section 25. Subsection (10) of

section 161.54, Florida 684 Statutes, is amended to read: 685 161.54

Definitions.—In construing ss. 161.52-161.58: 686 (10) “State land planning agency” means the Department of 687 Commerce Economic Opportunity. 688

Section 26. Subsection (44) of

section 163.3164, Florida 689 Statutes, is amended to read: 690 163.3164 Community Planning Act;

definitions.—As used in 691 this act: 692 (44) “State land planning agency” means the Department of 693 Commerce Economic Opportunity. 694

Section 27. Subsection (14) of

section 163.3221, Florida 695 Statutes, is amended to read: 696

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 25 of 290 CODING: Words stricken are deletions; words underlined are additions. 163.3221 Florida Local Government Development Agreement 697 Act;

definitions.—As used in ss. 163.3220-163.3243: 698 (14) “State land planning agency” means the Department of 699 Commerce Economic Opportunity. 700

Section 28. Subsection (1) of

section 163.3251, Florida 701 Statutes, is amended to read: 702 163.3251

Definitions.—As used in this

section and ss. 703 163.3252 and 163.3253, the term: 704 (1) “Department” means the Department of Commerce Economic 705 Opportunity. 706

Section 29. Subsections (2) and (6) of

section 163.3756, 707 Florida Statutes, are amended to read: 708 163.3756 Inactive community redevelopment agencies.— 709 (2)(

a) A community redevelopment agency that has reported 710 no revenue, no expenditures, and no debt under s. 189.016(9) or 711 s. 218.32 for 6 consecutive fiscal years beginning no earlier 712 than October 1, 2016, must be declared inactive by the 713 Department of Commerce Economic Opportunity, which shall notify 714 the agency of the declaration. If the agency does not have board 715 members or an agent, the notice of the declaration of inactive 716 status must be delivered to the county or municipal governing 717 board or commission that created the agency. 718 (

b) The governing board of a community redevelopment agency 719 that is declared inactive under this

section may seek to 720 invalidate the declaration by initiating proceedings under s. 721 189.062(5) within 30 days after the date of the receipt of the 722 notice from the Department of Commerce Economic Opportunity. 723

(6) The Department of Commerce Economic Opportunity shall 724 maintain on its website a separate list of community 725

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 26 of 290 CODING: Words stricken are deletions; words underlined are additions. redevelopment agencies declared inactive under this section. 726

Section 30. Subsection (3) of

section 163.503, Florida 727 Statutes, is amended to read: 728 163.503

Definitions.— 729 (3) “Department” means the Department of Commerce Economic 730 Opportunity. 731

Section 31. Subsection (1) of

section 163.5055, Florida 732 Statutes, is amended to read: 733 163.5055 Registration of district establishment; notice of 734 dissolution.— 735 (1)(

a) Each neighborhood improvement district authorized 736 and established under this part shall within 30 days thereof 737 register with the Department of Commerce Economic Opportunity by 738 providing the department with the district’s name, location, 739 size, and type, and such other information as the department may 740 require. 741 (

b) Each local governing body that authorizes the 742 dissolution of a district shall notify the Department of 743 Commerce Economic Opportunity within 30 days after the 744 dissolution of the district. 745

Section 32. Paragraph (

h) of subsection (1) of

section 746 163.506, Florida Statutes, is amended to read: 747 163.506 Local government neighborhood improvement 748 districts; creation; advisory council; dissolution.— 749

(1) After a local planning ordinance has been adopted 750 authorizing the creation of local government neighborhood 751 improvement districts, the local governing body of a 752 municipality or county may create local government neighborhood 753 improvement districts by the enactment of a separate ordinance 754

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 27 of 290 CODING: Words stricken are deletions; words underlined are additions. for each district, which ordinance: 755 (

h) Requires the district to notify the Department of 756 Commerce Economic Opportunity in writing of its establishment 757 within 30 days thereof pursuant to s. 163.5055. 758

Section 33. Paragraph (

g) of subsection (1) of

section 759 163.508, Florida Statutes, is amended to read: 760 163.508 Property owners’ association neighborhood 761 improvement districts; creation; powers and duties; duration.— 762

(1) After a local planning ordinance has been adopted 763 authorizing the creation of property owners’ association 764 neighborhood improvement districts, the local governing body of 765 a municipality or county may create property owners’ association 766 neighborhood improvement districts by the enactment of a 767 separate ordinance for each district, which ordinance: 768 (

g) Requires the district to notify the Department of 769 Commerce Economic Opportunity in writing of its establishment 770 within 30 days thereof pursuant to s. 163.5055. 771

Section 34. Paragraph (

i) of subsection (1) of

section 772 163.511, Florida Statutes, is amended to read: 773 163.511 Special neighborhood improvement districts; 774 creation; referendum; board of directors; duration; extension.— 775

(1) After a local planning ordinance has been adopted 776 authorizing the creation of special neighborhood improvement 777 districts, the governing body of a municipality or county may 778 declare the need for and create special residential or business 779 neighborhood improvement districts by the enactment of a 780 separate ordinance for each district, which ordinance: 781 (

i) Requires the district to notify the Department of 782 Commerce Economic Opportunity in writing of its establishment 783

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 28 of 290 CODING: Words stricken are deletions; words underlined are additions. within 30 days thereof pursuant to s. 163.5055. 784

Section 35. Paragraph (

i) of subsection (1) of

section 785 163.512, Florida Statutes, is amended to read: 786 163.512 Community redevelopment neighborhood improvement 787 districts; creation; advisory council; dissolution.— 788

(1) Upon the recommendation of the community redevelopment 789 agency and after a local planning ordinance has been adopted 790 authorizing the creation of community redevelopment neighborhood 791 improvement districts, the local governing body of a 792 municipality or county may create community redevelopment 793 neighborhood improvement districts by the enactment of a 794 separate ordinance for each district, which ordinance: 795 (

i) Requires the district to notify the Department of Legal 796 Affairs and the Department of Commerce Economic Opportunity in 797 writing of its establishment within 30 days thereof pursuant to 798 s. 163.5055. 799

Section 36. Paragraph (

e) of subsection (8) of

section 800 166.021, Florida Statutes, is amended to read: 801 166.021 Powers.— 802 (8) 803 (e)1. By January 15, 2011, and annually thereafter, each 804 municipality having annual revenues or expenditures greater than 805 $250,000 shall report to the Office of Economic and Demographic 806 Research the economic development incentives in excess of 807 $25,000 given to any business during the municipality’s previous 808 fiscal year. The Office of Economic and Demographic Research 809 shall compile the information from the municipalities into a 810 report and provide the report to the President of the Senate, 811 the Speaker of the House of Representatives, and the Department 812

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 29 of 290 CODING: Words stricken are deletions; words underlined are additions. of Commerce Economic Opportunity. Economic development 813 incentives include: 814 a. Direct financial incentives of monetary assistance 815 provided to a business from the municipality or through an 816 organization authorized by the municipality. Such incentives 817 include, but are not limited to, grants, loans, equity 818 investments, loan insurance and guarantees, and training 819 subsidies. 820 b.

Indirect incentives in the form of grants and loans 821 provided to businesses and community organizations that provide 822 support to businesses or promote business investment or 823 development. 824 c. Fee-based or tax-based incentives, including, but not 825 limited to, credits, refunds, exemptions, and property tax 826 abatement or assessment reductions. 827 d. Below-market rate leases or deeds for real property. 828 2. A municipality shall report its economic development 829 incentives in the format specified by the Office of Economic and 830 Demographic Research. 831 3.

The Office of Economic and Demographic Research shall 832 compile the economic development incentives provided by each 833 municipality in a manner that shows the total of each class of 834 economic development incentives provided by each municipality 835 and all municipalities. 836

Section 37. Subsection (1) of

section 171.204, Florida 837 Statutes, is amended to read: 838 171.204 Prerequisites to annexation under this part.—The 839 interlocal service boundary agreement may describe the character 840 of land that may be annexed under this part and may provide that 841

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 30 of 290 CODING: Words stricken are deletions; words underlined are additions. the restrictions on the character of land that may be annexed 842 pursuant to

part I are not restrictions on land that may be 843 annexed pursuant to this part. As determined in the interlocal 844 service boundary agreement, any character of land may be 845 annexed, including, but not limited to, an annexation of land 846 not contiguous to the boundaries of the annexing municipality, 847 an annexation that creates an enclave, or an annexation where 848 the annexed area is not reasonably compact; however, such area 849 must be “urban in character” as defined in s. 171.031.

The 850 interlocal service boundary agreement may not allow for 851 annexation of land within a municipality that is not a party to 852 the agreement or of land that is within another county. Before 853 annexation of land that is not contiguous to the boundaries of 854 the annexing municipality, an annexation that creates an 855 enclave, or an annexation of land that is not currently served 856 by water or sewer utilities, one of the following options must 857 be followed: 858

(1) The municipality shall transmit a comprehensive plan 859 amendment that proposes specific amendments relating to the 860 property anticipated for annexation to the Department of 861 Commerce Economic Opportunity for review under

chapter 163. 862 After considering the department’s review, the municipality may 863 approve the annexation and comprehensive plan amendment 864 concurrently. The local government must adopt the annexation and 865 the comprehensive plan amendment as separate and distinct 866 actions but may take such actions at a single public hearing; or 867

Section 38. Paragraph (

c) of subsection (4) of

section 868 186.504, Florida Statutes, is amended to read: 869 186.504 Regional planning councils; creation; membership.— 870

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(4) In addition to voting members appointed pursuant to 871 paragraph (2)(c), the Governor shall appoint the following ex 872 officio nonvoting members to each regional planning council: 873 (

c) A representative nominated by the Department of 874 Commerce Economic Opportunity. 875 876 The Governor may also appoint ex officio nonvoting members 877 representing appropriate metropolitan planning organizations and 878 regional water supply authorities. 879

Section 39. Subsection (1) of

section 189.012, Florida 880 Statutes, is amended to read: 881 189.012

Definitions.—As used in this chapter, the term: 882 (1) “Department” means the Department of Commerce Economic 883 Opportunity. 884

Section 40. Subsection (2) of

section 190.009, Florida 885 Statutes, is amended to read: 886 190.009 Disclosure of public financing.— 887

(2) The Department of Commerce Economic Opportunity shall 888 keep a current list of districts and their disclosures pursuant 889 to this act and shall make such studies and reports and take 890 such actions as it deems necessary. 891

Section

Section 190.047, Florida Statutes, is amended 892 to read: 893 190.047 Incorporation or annexation of district.— 894

(1) Upon attaining the population standards for 895 incorporation contained in s. 165.061 and as determined by the 896 Department of Commerce Economic Opportunity, any district wholly 897 contained within the unincorporated area of a county that also 898 meets the other requirements for incorporation contained in s. 899

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 32 of 290 CODING: Words stricken are deletions; words underlined are additions. 165.061 shall hold a referendum at a general election on the 900 question of whether to incorporate. However, any district 901 contiguous to the boundary of a municipality may be annexed to 902 such municipality pursuant to the provisions of

chapter 171. 903

(2) The Department of Commerce Economic Opportunity shall 904 annually monitor the status of the district for purposes of 905 carrying out the provisions of this section. 906

Section 42. Subsection (1) of

section 191.009, Florida 907 Statutes, is amended to read: 908 191.009 Taxes; non-ad valorem assessments; impact fees and 909 user charges.— 910

(1) AD VALOREM TAXES.—An elected board may levy and assess 911 ad valorem taxes on all taxable property in the district to 912 construct, operate, and maintain district facilities and 913 services, to pay the principal of, and interest on, general 914 obligation bonds of the district, and to provide for any sinking 915 or other funds established in connection with such bonds.

An ad 916 valorem tax levied by the board for operating purposes, 917 exclusive of debt service on bonds, may not exceed 3.75 mills 918 unless a higher amount has been previously authorized by law, 919 subject to a referendum as required by the State Constitution 920 and this act. The ballot question on such referendum shall state 921 the currently authorized millage rate and the year of its 922 approval by referendum. The levy of ad valorem taxes pursuant to 923 this

section must be approved by referendum called by the board 924 when the proposed levy of ad valorem taxes exceeds the amount 925 authorized by prior special act, general law of local 926 application, or county ordinance approved by referendum. Nothing 927 in this act shall require a referendum on the levy of ad valorem 928

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 33 of 290 CODING: Words stricken are deletions; words underlined are additions. taxes in an amount previously authorized by special act, general 929 law of local application, or county ordinance approved by 930 referendum. Such tax shall be assessed, levied, and collected in 931 the same manner as county taxes. The levy of ad valorem taxes 932 approved by referendum shall be reported within 60 days after 933 the vote to the Department of Commerce Economic Opportunity. 934

Section

Section 191.015, Florida Statutes, is amended 935 to read: 936 191.015 Codification.—Each fire control district existing 937 on the effective date of this section, by December 1, 2004, 938 shall submit to the Legislature a draft codified charter, at its 939 expense, so that its special acts may be codified into a single 940 act for reenactment by the Legislature, if there is more than 941 one special act for the district. The Legislature may adopt a 942

schedule for individual district codification. Any codified act 943 relating to a district, which act is submitted to the 944 Legislature for reenactment, shall provide for the repeal of all 945 prior special acts of the Legislature relating to the district. 946 The codified act shall be filed with the Department of Commerce 947 Economic Opportunity pursuant to s. 189.016(2). 948

Section 44. Paragraphs (b), (d), and (

f) of subsection (4) 949 of

section 201.15, Florida Statutes, are amended to read: 950 201.15 Distribution of taxes collected.—All taxes collected 951 under this

chapter are hereby pledged and shall be first made 952 available to make payments when due on bonds issued pursuant to 953 s. 215.618 or s. 215.619, or any other bonds authorized to be 954 issued on a parity basis with such bonds. Such pledge and 955 availability for the payment of these bonds shall have priority 956 over any requirement for the costs of collection and enforcement 957

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 34 of 290 CODING: Words stricken are deletions; words underlined are additions. under this section. Before distribution pursuant to this 958 section, the Department of Revenue shall deduct amounts 959 necessary to pay the costs of the collection and enforcement of 960 the tax levied by this chapter. The costs may not be levied 961 against any portion of taxes pledged to debt service on bonds to 962 the extent that the costs are required to pay any amounts 963 relating to the bonds. All of the costs of the collection and 964 enforcement of the tax levied by this

chapter shall be available 965 and transferred to the extent necessary to pay debt service and 966 any other amounts payable with respect to bonds authorized 967 before January 1, 2017, secured by revenues distributed pursuant 968 to this section. All taxes remaining after deduction of costs 969 shall be distributed as follows: 970

(4) After the required distributions to the Land 971 Acquisition Trust Fund pursuant to subsections (1) and (2), the 972 lesser of 8 percent of the remainder or $150 million in each 973 fiscal year shall be paid into the State Treasury to the credit 974 of the State Housing Trust Fund and shall be expended pursuant 975 to s. 420.50871. If 8 percent of the remainder is greater than 976 $150 million in any fiscal year, the difference between 8 977 percent of the remainder and $150 million shall be paid into the 978 State Treasury to the credit of the General Revenue Fund. The 979 remainder shall be distributed as follows: 980 (

b) The lesser of 0.1456 percent of the remainder or $3.25 981 million in each fiscal year shall be paid into the State 982 Treasury to the credit of the Grants and Donations Trust Fund in 983 the Department of Commerce Economic Opportunity to fund 984 technical assistance to local governments. 985 986

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 35 of 290 CODING: Words stricken are deletions; words underlined are additions. Moneys distributed pursuant to paragraphs (

a) and (

b) may not be 987 pledged for debt service unless such pledge is approved by 988 referendum of the voters. 989 (

d) An amount equaling 5.20254 percent of the remainder in 990 each fiscal year shall be paid into the State Treasury to the 991 credit of the State Housing Trust Fund. Of such funds: 992 1. Twelve and one-half percent of that amount shall be 993 deposited into the State Housing Trust Fund and expended by the 994 Department of Commerce Economic Opportunity and the Florida 995 Housing Finance Corporation for the purposes for which the State 996 Housing Trust Fund was created and exists by law. 997 2.

Eighty-seven and one-half percent of that amount shall 998 be distributed to the Local Government Housing Trust Fund and 999 used for the purposes for which the Local Government Housing 1000 Trust Fund was created and exists by law. Funds from this 1001 category may also be used to provide for state and local 1002 services to assist the homeless. 1003 (

f) A total of $75 million shall be paid into the State 1004 Treasury to the credit of the State Economic Enhancement and 1005 Development Trust Fund within the Department of Commerce 1006 Economic Opportunity. 1007

Section 45. Effective July 1, 2033, paragraphs (b), (d), 1008 and (

f) of subsection (4) of

section 201.15, Florida Statutes, 1009 as amended by

section 11 of

chapter 2023-17, Laws of Florida, 1010 are amended to read: 1011 201.15 Distribution of taxes collected.—All taxes collected 1012 under this

chapter are hereby pledged and shall be first made 1013 available to make payments when due on bonds issued pursuant to 1014 s. 215.618 or s. 215.619, or any other bonds authorized to be 1015

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 36 of 290 CODING: Words stricken are deletions; words underlined are additions. issued on a parity basis with such bonds. Such pledge and 1016 availability for the payment of these bonds shall have priority 1017 over any requirement for the payment of service charges or costs 1018 of collection and enforcement under this section.

All taxes 1019 collected under this chapter, except taxes distributed to the 1020 Land Acquisition Trust Fund pursuant to subsections (1) and (2), 1021 are subject to the service charge imposed in s. 215.20(1). 1022 Before distribution pursuant to this section, the Department of 1023 Revenue shall deduct amounts necessary to pay the costs of the 1024 collection and enforcement of the tax levied by this chapter. 1025 The costs and service charge may not be levied against any 1026 portion of taxes pledged to debt service on bonds to the extent 1027 that the costs and service charge are required to pay any 1028 amounts relating to the bonds.

All of the costs of the 1029 collection and enforcement of the tax levied by this

chapter and 1030 the service charge shall be available and transferred to the 1031 extent necessary to pay debt service and any other amounts 1032 payable with respect to bonds authorized before January 1, 2017, 1033 secured by revenues distributed pursuant to this section. All 1034 taxes remaining after deduction of costs shall be distributed as 1035 follows: 1036

(4) After the required distributions to the Land 1037 Acquisition Trust Fund pursuant to subsections (1) and (2) and 1038 deduction of the service charge imposed pursuant to s. 1039 215.20(1), the remainder shall be distributed as follows: 1040 (

b) The lesser of 0.1456 percent of the remainder or $3.25 1041 million in each fiscal year shall be paid into the State 1042 Treasury to the credit of the Grants and Donations Trust Fund in 1043 the Department of Commerce Economic Opportunity to fund 1044

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 37 of 290 CODING: Words stricken are deletions; words underlined are additions. technical assistance to local governments. 1045 1046 Moneys distributed pursuant to paragraphs (

a) and (

b) may not be 1047 pledged for debt service unless such pledge is approved by 1048 referendum of the voters. 1049 (

d) An amount equaling 5.20254 percent of the remainder in 1050 each fiscal year shall be paid into the State Treasury to the 1051 credit of the State Housing Trust Fund. Of such funds: 1052 1. Twelve and one-half percent of that amount shall be 1053 deposited into the State Housing Trust Fund and expended by the 1054 Department of Commerce Economic Opportunity and the Florida 1055 Housing Finance Corporation for the purposes for which the State 1056 Housing Trust Fund was created and exists by law. 1057 2.

Eighty-seven and one-half percent of that amount shall 1058 be distributed to the Local Government Housing Trust Fund and 1059 used for the purposes for which the Local Government Housing 1060 Trust Fund was created and exists by law. Funds from this 1061 category may also be used to provide for state and local 1062 services to assist the homeless. 1063 (

f) A total of $75 million shall be paid into the State 1064 Treasury to the credit of the State Economic Enhancement and 1065 Development Trust Fund within the Department of Commerce 1066 Economic Opportunity. 1067

Section 46. Paragraphs (

p) and (

q) of subsection (5) of 1068

section 212.08, Florida Statutes, are amended to read: 1069 212.08 Sales, rental, use, consumption, distribution, and 1070 storage tax; specified exemptions.—The sale at retail, the 1071 rental, the use, the consumption, the distribution, and the 1072 storage to be used or consumed in this state of the following 1073

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 38 of 290 CODING: Words stricken are deletions; words underlined are additions. are hereby specifically exempt from the tax imposed by this 1074 chapter. 1075

(5) EXEMPTIONS; ACCOUNT OF USE.— 1076 (

p) Community contribution tax credit for donations.— 1077 1. Authorization.—Persons who are registered with the 1078 department under s. 212.18 to collect or remit sales or use tax 1079 and who make donations to eligible sponsors are eligible for tax 1080 credits against their state sales and use tax liabilities as 1081 provided in this paragraph: 1082 a. The credit shall be computed as 50 percent of the 1083 person’s approved annual community contribution. 1084 b.

The credit shall be granted as a refund against state 1085 sales and use taxes reported on returns and remitted in the 12 1086 months preceding the date of application to the department for 1087 the credit as required in sub-subparagraph 3.c. If the annual 1088 credit is not fully used through such refund because of 1089 insufficient tax payments during the applicable 12-month period, 1090 the unused amount may be included in an application for a refund 1091 made pursuant to sub-subparagraph 3.c. in subsequent years 1092 against the total tax payments made for such year.

Carryover 1093 credits may be applied for a 3-year period without regard to any 1094 time limitation that would otherwise apply under s. 215.26. 1095 c. A person may not receive more than $200,000 in annual 1096 tax credits for all approved community contributions made in any 1097 one year. 1098 d. All proposals for the granting of the tax credit require 1099 the prior approval of the Department of Commerce Economic 1100 Opportunity. 1101 e. The total amount of tax credits which may be granted for 1102

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 39 of 290 CODING: Words stricken are deletions; words underlined are additions. all programs approved under this paragraph and ss. 220.183 and 1103 624.5105 is $25 million in the 2023-2024 fiscal year and in each 1104 fiscal year thereafter for projects that provide housing 1105 opportunities for persons with special needs or homeownership 1106 opportunities for low-income households or very-low-income 1107 households and $4.5 million in the 2022-2023 fiscal year and in 1108 each fiscal year thereafter for all other projects.

As used in 1109 this paragraph, the term “person with special needs” has the 1110 same meaning as in s. 420.0004 and the terms “low-income 1111 person,” “low-income household,” “very-low-income person,” and 1112 “very-low-income household” have the same meanings as in s. 1113 420.9071. 1114 f. A person who is eligible to receive the credit provided 1115 in this paragraph, s. 220.183, or s. 624.5105 may receive the 1116 credit only under one

section of the person’s choice. 1117 2. Eligibility requirements.— 1118 a. A community contribution by a person must be in the 1119 following form: 1120 (

I) Cash or other liquid assets; 1121 (II) Real property, including 100 percent ownership of a 1122 real property holding company; 1123 (III) Goods or inventory; or 1124 (IV) Other physical resources identified by the Department 1125 of Commerce Economic Opportunity. 1126 1127 For purposes of this sub-subparagraph, the term “real property 1128 holding company” means a Florida entity, such as a Florida 1129 limited liability company, that is wholly owned by the person; 1130 is the sole owner of real property, as defined in s. 1131

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 40 of 290 CODING: Words stricken are deletions; words underlined are additions. 192.001(12), located in this state; is disregarded as an entity 1132 for federal income tax purposes pursuant to 26 C.F.R. s. 1133 301.7701-3(b)(1)(ii); and at the time of contribution to an 1134 eligible sponsor, has no material assets other than the real 1135 property and any other property that qualifies as a community 1136 contribution. 1137 b. All community contributions must be reserved exclusively 1138 for use in a project.

As used in this sub-subparagraph, the term 1139 “project” means activity undertaken by an eligible sponsor which 1140 is designed to construct, improve, or substantially rehabilitate 1141 housing that is affordable to low-income households or very-low-1142 income households; designed to provide housing opportunities for 1143 persons with special needs; designed to provide commercial, 1144 industrial, or public resources and facilities; or designed to 1145 improve entrepreneurial and job-development opportunities for 1146 low-income persons.

A project may be the investment necessary to 1147 increase access to high-speed broadband capability in a rural 1148 community that had an enterprise zone designated pursuant to 1149

chapter 290 as of May 1, 2015, including projects that result in 1150 improvements to communications assets that are owned by a 1151 business. A project may include the provision of museum 1152 educational programs and materials that are directly related to 1153 a project approved between January 1, 1996, and December 31, 1154 1999, and located in an area which was in an enterprise zone 1155 designated pursuant to s. 290.0065 as of May 1, 2015.

This 1156 paragraph does not preclude projects that propose to construct 1157 or rehabilitate housing for low-income households or very-low-1158 income households on scattered sites or housing opportunities 1159 for persons with special needs. With respect to housing, 1160

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 41 of 290 CODING: Words stricken are deletions; words underlined are additions. contributions may be used to pay the following eligible special 1161 needs, low-income, and very-low-income housing-related 1162 activities: 1163 (

I) Project development impact and management fees for 1164 special needs, low-income, or very-low-income housing projects; 1165 (II) Down payment and closing costs for persons with 1166 special needs, low-income persons, and very-low-income persons; 1167 (III) Administrative costs, including housing counseling 1168 and marketing fees, not to exceed 10 percent of the community 1169 contribution, directly related to special needs, low-income, or 1170 very-low-income projects; and 1171 (IV) Removal of liens recorded against residential property 1172 by municipal, county, or special district local governments if 1173 satisfaction of the lien is a necessary precedent to the 1174 transfer of the property to a low-income person or very-low-1175 income person for the purpose of promoting home ownership. 1176 Contributions for lien removal must be received from a 1177 nonrelated third party. 1178 c.

The project must be undertaken by an “eligible sponsor,” 1179 which includes: 1180 (

I) A community action program; 1181 (II) A nonprofit community-based development organization 1182 whose mission is the provision of housing for persons with 1183 special needs, low-income households, or very-low-income 1184 households or increasing entrepreneurial and job-development 1185 opportunities for low-income persons; 1186 (III) A neighborhood housing services corporation; 1187 (IV) A local housing authority created under

chapter 421; 1188 (

V) A community redevelopment agency created under s. 1189

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 42 of 290 CODING: Words stricken are deletions; words underlined are additions. 163.356; 1190 (VI) A historic preservation district agency or 1191 organization; 1192 (VII) A local workforce development board; 1193 (VIII) A direct-support organization as provided in s. 1194 1009.983; 1195 (IX) An enterprise zone development agency created under s. 1196 290.0056; 1197 (

X) A community-based organization incorporated under 1198

chapter 617 which is recognized as educational, charitable, or 1199 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 1200 and whose bylaws and articles of incorporation include 1201 affordable housing, economic development, or community 1202 development as the primary mission of the corporation; 1203 (XI) Units of local government; 1204 (XII) Units of state government; or 1205 (XIII) Any other agency that the Department of Commerce 1206 Economic Opportunity designates by rule. 1207 1208 A contributing person may not have a financial interest in the 1209 eligible sponsor. 1210 d. The project must be located in an area which was in an 1211 enterprise zone designated pursuant to

chapter 290 as of May 1, 1212 2015, or a Front Porch Florida Community, unless the project 1213 increases access to high-speed broadband capability in a rural 1214 community that had an enterprise zone designated pursuant to 1215

chapter 290 as of May 1, 2015, but is physically located outside 1216 the designated rural zone boundaries. Any project designed to 1217 construct or rehabilitate housing for low-income households or 1218

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 43 of 290 CODING: Words stricken are deletions; words underlined are additions. very-low-income households or housing opportunities for persons 1219 with special needs is exempt from the area requirement of this 1220 sub-subparagraph. 1221 e.(

I) If, during the first 10 business days of the state 1222 fiscal year, eligible tax credit applications for projects that 1223 provide housing opportunities for persons with special needs or 1224 homeownership opportunities for low-income households or very-1225 low-income households are received for less than the annual tax 1226 credits available for those projects, the Department of Commerce 1227 Economic Opportunity shall grant tax credits for those 1228 applications and grant remaining tax credits on a first-come, 1229 first-served basis for subsequent eligible applications received 1230 before the end of the state fiscal year.

If, during the first 10 1231 business days of the state fiscal year, eligible tax credit 1232 applications for projects that provide housing opportunities for 1233 persons with special needs or homeownership opportunities for 1234 low-income households or very-low-income households are received 1235 for more than the annual tax credits available for those 1236 projects, the Department of Commerce Economic Opportunity shall 1237 grant the tax credits for those applications as follows: 1238 (

A) If tax credit applications submitted for approved 1239 projects of an eligible sponsor do not exceed $200,000 in total, 1240 the credits shall be granted in full if the tax credit 1241 applications are approved. 1242 (

B) If tax credit applications submitted for approved 1243 projects of an eligible sponsor exceed $200,000 in total, the 1244 amount of tax credits granted pursuant to sub-sub-sub-1245 subparagraph (

A) shall be subtracted from the amount of 1246 available tax credits, and the remaining credits shall be 1247

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 44 of 290 CODING: Words stricken are deletions; words underlined are additions. granted to each approved tax credit application on a pro rata 1248 basis. 1249 (II) If, during the first 10 business days of the state 1250 fiscal year, eligible tax credit applications for projects other 1251 than those that provide housing opportunities for persons with 1252 special needs or homeownership opportunities for low-income 1253 households or very-low-income households are received for less 1254 than the annual tax credits available for those projects, the 1255 Department of Commerce Economic Opportunity shall grant tax 1256 credits for those applications and shall grant remaining tax 1257 credits on a first-come, first-served basis for subsequent 1258 eligible applications received before the end of the state 1259 fiscal year.

If, during the first 10 business days of the state 1260 fiscal year, eligible tax credit applications for projects other 1261 than those that provide housing opportunities for persons with 1262 special needs or homeownership opportunities for low-income 1263 households or very-low-income households are received for more 1264 than the annual tax credits available for those projects, the 1265 Department of Commerce Economic Opportunity shall grant the tax 1266 credits for those applications on a pro rata basis. 1267 3. Application requirements.— 1268 a.

An eligible sponsor seeking to participate in this 1269 program must submit a proposal to the Department of Commerce 1270 Economic Opportunity which sets forth the name of the sponsor, a 1271 description of the project, and the area in which the project is 1272 located, together with such supporting information as is 1273 prescribed by rule. The proposal must also contain a resolution 1274 from the local governmental unit in which the project is located 1275 certifying that the project is consistent with local plans and 1276

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 45 of 290 CODING: Words stricken are deletions; words underlined are additions. regulations. 1277 b. A person seeking to participate in this program must 1278 submit an application for tax credit to the Department of 1279 Commerce Economic Opportunity which sets forth the name of the 1280 sponsor; a description of the project; and the type, value, and 1281 purpose of the contribution.

The sponsor shall verify, in 1282 writing, the terms of the application and indicate its receipt 1283 of the contribution, and such verification must accompany the 1284 application for tax credit. The person must submit a separate 1285 tax credit application to the Department of Commerce Economic 1286 Opportunity for each individual contribution that it makes to 1287 each individual project. 1288 c. A person who has received notification from the 1289 Department of Commerce Economic Opportunity that a tax credit 1290 has been approved must apply to the department to receive the 1291 refund.

Application must be made on the form prescribed for 1292 claiming refunds of sales and use taxes and be accompanied by a 1293 copy of the notification. A person may submit only one 1294 application for refund to the department within a 12-month 1295 period. 1296 4. Administration.— 1297 a. The Department of Commerce Economic Opportunity may 1298 adopt rules necessary to administer this paragraph, including 1299 rules for the approval or disapproval of proposals by a person. 1300 b.

The decision of the Department of Commerce Economic 1301 Opportunity must be in writing, and, if approved, the 1302 notification shall state the maximum credit allowable to the 1303 person. Upon approval, the Department of Commerce Economic 1304 Opportunity shall transmit a copy of the decision to the 1305

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 46 of 290 CODING: Words stricken are deletions; words underlined are additions. department. 1306 c. The Department of Commerce Economic Opportunity shall 1307 periodically monitor all projects in a manner consistent with 1308 available resources to ensure that resources are used in 1309 accordance with this paragraph; however, each project must be 1310 reviewed at least once every 2 years. 1311 d.

The Department of Commerce Economic Opportunity shall, 1312 in consultation with the statewide and regional housing and 1313 financial intermediaries, market the availability of the 1314 community contribution tax credit program to community-based 1315 organizations. 1316 (

q) Building materials, the rental of tangible personal 1317 property, and pest control services used in new construction 1318 located in a rural area of opportunity.— 1319 1. As used in this paragraph, the term: 1320 a. “Building materials” means tangible personal property 1321 that becomes a component part of improvements to real property. 1322 b. “Exempt goods and services” means building materials, 1323 the rental of tangible personal property, and pest control 1324 services used in new construction. 1325 c. “New construction” means improvements to real property 1326 which did not previously exist.

The term does not include the 1327 reconstruction, renovation, restoration, rehabilitation, 1328 modification, alteration, or expansion of buildings already 1329 located on the parcel on which the new construction is built. 1330 d. “Pest control” has the same meaning as in s. 482.021. 1331 e. “Real property” has the same meaning as provided in s. 1332 192.001, but does not include a condominium parcel or 1333 condominium property as defined in s. 718.103. 1334

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 47 of 290 CODING: Words stricken are deletions; words underlined are additions. f. “Substantially completed” has the same meaning as in s. 1335 192.042(1). 1336 2. Building materials, the rental of tangible personal 1337 property, and pest control services used in new construction 1338 located in a rural area of opportunity, as designated by the 1339 Governor pursuant to s. 288.0656, are exempt from the tax 1340 imposed by this

chapter if an owner, lessee, or lessor can 1341 demonstrate to the satisfaction of the department that the 1342 requirements of this paragraph have been met. Except as provided 1343 in subparagraph 3., this exemption inures to the owner, lessee, 1344 or lessor at the time the new construction occurs, but only 1345 through a refund of previously paid taxes. To receive a refund 1346 pursuant to this paragraph, the owner, lessee, or lessor of the 1347 new construction must file an application under oath with the 1348 Department of Commerce Economic Opportunity.

The application 1349 must include all of the following: 1350 a. The name and address of the person claiming the refund. 1351 b. An address and assessment roll parcel number of the real 1352 property that was improved by the new construction for which a 1353 refund of previously paid taxes is being sought. 1354 c. A description of the new construction. 1355 d. A copy of a valid building permit issued by the county 1356 or municipal building department for the new construction. 1357 e.

A sworn statement, under penalty of perjury, from the 1358 general contractor licensed in this state with whom the 1359 applicant contracted to build the new construction, which 1360 specifies the exempt goods and services, the actual cost of the 1361 exempt goods and services, and the amount of sales tax paid in 1362 this state on the exempt goods and services, and which states 1363

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 48 of 290 CODING: Words stricken are deletions; words underlined are additions. that the improvement to the real property was new construction. 1364 If a general contractor was not used, the applicant shall make 1365 the sworn statement required by this sub-subparagraph. Copies of 1366 the invoices evidencing the actual cost of the exempt goods and 1367 services and the amount of sales tax paid on such goods and 1368 services must be attached to the sworn statement provided by the 1369 general contractor or by the applicant.

If copies of such 1370 invoices are not attached, the cost of the exempt goods and 1371 services is deemed to be an amount equal to 40 percent of the 1372 increase in assessed value of the property for ad valorem tax 1373 purposes. 1374 f. A certification by the local building code inspector 1375 that the new construction is substantially completed and is new 1376 construction. 1377 3.

The exemption under this paragraph inures to a 1378 municipality, county, other governmental unit or agency, or 1379 nonprofit community-based organization through a refund of 1380 previously paid taxes if the exempt goods and services are paid 1381 for from the funds of a community development block grant, the 1382 State Housing Initiatives Partnership Program, or a similar 1383 grant or loan program.

To receive a refund, a municipality, 1384 county, other governmental unit or agency, or nonprofit 1385 community-based organization must file an application that 1386 includes the same information required under subparagraph 2. In 1387 addition, the application must include a sworn statement signed 1388 by the chief executive officer of the municipality, county, 1389 other governmental unit or agency, or nonprofit community-based 1390 organization seeking a refund which states that the exempt goods 1391 and services for which a refund is sought were funded by a 1392

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 49 of 290 CODING: Words stricken are deletions; words underlined are additions. community development block grant, the State Housing Initiatives 1393 Partnership Program, or a similar grant or loan program. 1394 4.

Within 10 working days after receiving an application, 1395 the Department of Commerce Economic Opportunity shall review the 1396 application to determine whether it contains all of the 1397 information required by subparagraph 2. or subparagraph 3., as 1398 appropriate, and meets the criteria set out in this paragraph. 1399 The Department of Commerce Economic Opportunity shall certify 1400 all applications that contain the required information and are 1401 eligible to receive a refund.

The certification must be in 1402 writing and a copy must be transmitted by the Department of 1403 Commerce Economic Opportunity to the executive director of the 1404 department. The applicant is responsible for forwarding a 1405 certified application to the department within the period 1406 specified in subparagraph 5. 1407 5. An application for a refund must be submitted to the 1408 department within 6 months after the new construction is deemed 1409 to be substantially completed by the local building code 1410 inspector or by November 1 after the improved property is first 1411 subject to assessment. 1412 6.

Only one exemption through a refund of previously paid 1413 taxes for the new construction may be claimed for any single 1414 parcel of property unless there is a change in ownership, a new 1415 lessor, or a new lessee of the real property. A refund may not 1416 be granted unless the amount to be refunded exceeds $500. A 1417 refund may not exceed the lesser of 97.5 percent of the Florida 1418 sales or use tax paid on the cost of the exempt goods and 1419 services as determined pursuant to sub-subparagraph 2.e. or 1420 $10,000. The department shall issue a refund within 30 days 1421

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 50 of 290 CODING: Words stricken are deletions; words underlined are additions. after it formally approves a refund application. 1422 7. The department shall deduct 10 percent of each refund 1423 amount granted under this paragraph from the amount transferred 1424 into the Local Government Half-cent Sales Tax Clearing Trust 1425 Fund pursuant to s. 212.20 for the county area in which the new 1426 construction is located and shall transfer that amount to the 1427 General Revenue Fund. 1428 8.

The department may adopt rules governing the manner and 1429 format of refund applications and may establish guidelines as to 1430 the requisites for an affirmative showing of qualification for 1431 exemption under this paragraph. 1432 9. This exemption does not apply to improvements for which 1433 construction began before July 1, 2017. 1434

Section 47. Paragraph (

d) of subsection (1) of

section 1435 212.096, Florida Statutes, is amended to read: 1436 212.096 Sales, rental, storage, use tax; enterprise zone 1437 jobs credit against sales tax.— 1438

(1) For the purposes of the credit provided in this 1439 section: 1440 (d) “Job” means a full-time position, as consistent with 1441 terms used by the Department of Commerce Economic Opportunity 1442 and the United States Department of Labor for purposes of 1443 reemployment assistance tax administration and employment 1444 estimation resulting directly from a business operation in this 1445 state. This term does not include a temporary construction job 1446 involved with the construction of facilities or any job that has 1447 previously been included in any application for tax credits 1448 under s. 220.181(1).

The term also includes employment of an 1449 employee leased from an employee leasing company licensed under 1450

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 51 of 290 CODING: Words stricken are deletions; words underlined are additions.

chapter 468 if such employee has been continuously leased to the 1451 employer for an average of at least 36 hours per week for more 1452 than 6 months. 1453 1454 A person shall be deemed to be employed if the person performs 1455 duties in connection with the operations of the business on a 1456 regular, full-time basis, provided the person is performing such 1457 duties for an average of at least 36 hours per week each month. 1458 The person must be performing such duties at a business site 1459 located in the enterprise zone. 1460

Section 48. Paragraphs (

a) and (

e) of subsection (1), 1461 subsections (6) and (7), paragraphs (

a) and (

c) of subsection 1462 (10), and subsection (11) of

section 212.097, Florida Statutes, 1463 are amended to read: 1464 212.097 Urban High-Crime Area Job Tax Credit Program.— 1465

(1) As used in this section, the term: 1466 (a) “Eligible business” means any sole proprietorship, 1467 firm, partnership, or corporation that is located in a qualified 1468 county and is predominantly engaged in, or is headquarters for a 1469 business predominantly engaged in, activities usually provided 1470 for consideration by firms classified within the following 1471 standard industrial classifications: SIC 01-SIC 09 (agriculture, 1472 forestry, and fishing); SIC 20-SIC 39 (manufacturing); SIC 52-1473 SIC 57 and SIC 59 (retail); SIC 422 (public warehousing and 1474 storage); SIC 70 (hotels and other lodging places); SIC 7391 1475 (research and development); SIC 781 (motion picture production 1476 and allied services); SIC 7992 (public golf courses); and SIC 1477 7996 (amusement parks).

A call center or similar customer 1478 service operation that services a multistate market or 1479

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 52 of 290 CODING: Words stricken are deletions; words underlined are additions. international market is also an eligible business. In addition, 1480 the Department of Commerce Economic Opportunity may, as part of 1481 its final budget request submitted pursuant to s. 216.023, 1482 recommend additions to or deletions from the list of standard 1483 industrial classifications used to determine an eligible 1484 business, and the Legislature may implement such 1485 recommendations.

Excluded from eligible receipts are receipts 1486 from retail sales, except such receipts for SIC 52-SIC 57 and 1487 SIC 59 (retail) hotels and other lodging places classified in 1488 SIC 70, public golf courses in SIC 7992, and amusement parks in 1489 SIC 7996. For purposes of this paragraph, the term 1490 “predominantly” means that more than 50 percent of the 1491 business’s gross receipts from all sources is generated by those 1492 activities usually provided for consideration by firms in the 1493 specified standard industrial classification.

The determination 1494 of whether the business is located in a qualified high-crime 1495 area and the tier ranking of that area must be based on the date 1496 of application for the credit under this section.

Commonly owned 1497 and controlled entities are to be considered a single business 1498 entity. 1499 (e) “Qualified high-crime area” means an area selected by 1500 the Department of Commerce Economic Opportunity in the following 1501 manner: every third year, the Department of Commerce Economic 1502 Opportunity shall rank and tier those areas nominated under 1503 subsection (7), according to the following prioritized criteria: 1504 1.

Highest arrest rates within the geographic area for 1505 violent crime and for such other crimes as drug sale, drug 1506 possession, prostitution, vandalism, and civil disturbances; 1507 2. Highest reported crime volume and rate of specific 1508

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 53 of 290 CODING: Words stricken are deletions; words underlined are additions. property crimes such as business and residential burglary, motor 1509 vehicle theft, and vandalism; 1510 3. Highest percentage of reported index crimes that are 1511 violent in nature; 1512 4. Highest overall index crime volume for the area; and 1513 5. Highest overall index crime rate for the geographic 1514 area. 1515 1516 Tier-one areas are ranked 1 through 5 and represent the highest 1517 crime areas according to this ranking.

Tier-two areas are ranked 1518 6 through 10 according to this ranking. Tier-three areas are 1519 ranked 11 through 15. Notwithstanding this definition, 1520 “qualified high-crime area” also means an area that has been 1521 designated as a federal Empowerment Zone pursuant to the 1522 Taxpayer Relief Act of 1997. Such a designated area is ranked in 1523 tier three until the areas are reevaluated by the Department of 1524 Commerce Economic Opportunity. 1525

(6) Any county or municipality, or a county and one or more 1526 municipalities together, may apply to the Department of Commerce 1527 Economic Opportunity for the designation of an area as a high-1528 crime area after the adoption by the governing body or bodies of 1529 a resolution that: 1530 (

a) Finds that a high-crime area exists in such county or 1531 municipality, or in both the county and one or more 1532 municipalities, which chronically exhibits extreme and 1533 unacceptable levels of poverty, unemployment, physical 1534 deterioration, and economic disinvestment; 1535 (

b) Determines that the rehabilitation, conservation, or 1536 redevelopment, or a combination thereof, of such a high-crime 1537

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 54 of 290 CODING: Words stricken are deletions; words underlined are additions. area is necessary in the interest of the health, safety, and 1538 welfare of the residents of such county or municipality, or such 1539 county and one or more municipalities; and 1540 (

c) Determines that the revitalization of such a high-crime 1541 area can occur if the public sector or private sector can be 1542 induced to invest its own resources in productive enterprises 1543 that build or rebuild the economic viability of the area. 1544

(7) The governing body of the entity nominating the area 1545 shall provide to the Department of Commerce Economic Opportunity 1546 the following: 1547 (

a) The overall index crime rate for the geographic area; 1548 (

b) The overall index crime volume for the area; 1549 (

c) The percentage of reported index crimes that are 1550 violent in nature; 1551 (

d) The reported crime volume and rate of specific property 1552 crimes such as business and residential burglary, motor vehicle 1553 theft, and vandalism; and 1554 (

e) The arrest rates within the geographic area for violent 1555 crime and for such other crimes as drug sale, drug possession, 1556 prostitution, disorderly conduct, vandalism, and other public-1557 order offenses. 1558 (10)(

a) In order to claim this credit, an eligible business 1559 must file under oath with the Department of Commerce Economic 1560 Opportunity a statement that includes the name and address of 1561 the eligible business and any other information that is required 1562 to process the application. 1563 (

c) The maximum credit amount that may be approved during 1564 any calendar year is $5 million, of which $1 million shall be 1565 exclusively reserved for tier-one areas. The Department of 1566

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 55 of 290 CODING: Words stricken are deletions; words underlined are additions. Revenue, in conjunction with the Department of Commerce Economic 1567 Opportunity, shall notify the governing bodies in areas 1568 designated as urban high-crime areas when the $5 million maximum 1569 amount has been reached. Applications must be considered for 1570 approval in the order in which they are received without regard 1571 to whether the credit is for a new or existing business.

This 1572 limitation applies to the value of the credit as contained in 1573 approved applications. Approved credits may be taken in the time 1574 and manner allowed pursuant to this section. 1575

(11) If the application is insufficient to support the 1576 credit authorized in this section, the Department of Commerce 1577 Economic Opportunity shall deny the credit and notify the 1578 business of that fact. The business may reapply for this credit 1579 within 3 months after such notification. 1580

Section 49. Paragraph (

c) of subsection (1), paragraphs 1581 (a), (b), and (

c) of subsection (6), and subsection (7) of 1582

section 212.098, Florida Statutes, are amended to read: 1583 212.098 Rural Job Tax Credit Program.— 1584

(1) As used in this section, the term: 1585 (c) “Qualified area” means any area that is contained 1586 within a rural area of opportunity designated under s. 288.0656, 1587 a county that has a population of fewer than 75,000 persons, or 1588 a county that has a population of 125,000 or less and is 1589 contiguous to a county that has a population of less than 1590 75,000, selected in the following manner: every third year, the 1591 Department of Commerce Economic Opportunity shall rank and tier 1592 the state’s counties according to the following four factors: 1593 1. Highest unemployment rate for the most recent 36-month 1594 period. 1595

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 56 of 290 CODING: Words stricken are deletions; words underlined are additions. 2. Lowest per capita income for the most recent 36-month 1596 period. 1597 3. Highest percentage of residents whose incomes are below 1598 the poverty level, based upon the most recent data available. 1599 4. Average weekly manufacturing wage, based upon the most 1600 recent data available. 1601 (6)(

a) In order to claim this credit, an eligible business 1602 must file under oath with the Department of Commerce Economic 1603 Opportunity a statement that includes the name and address of 1604 the eligible business, the starting salary or hourly wages paid 1605 to the new employee, and any other information that the 1606 Department of Revenue requires. 1607 (

b) Pursuant to the incentive review process under s. 1608 288.061, the Department of Commerce Economic Opportunity shall 1609 review the application to determine whether it contains all the 1610 information required by this subsection and meets the criteria 1611 set out in this section. Subject to the provisions of paragraph 1612 (c), the Department of Commerce Economic Opportunity shall 1613 approve all applications that contain the information required 1614 by this subsection and meet the criteria set out in this

section 1615 as eligible to receive a credit. 1616 (

c) The maximum credit amount that may be approved during 1617 any calendar year is $5 million. The Department of Revenue, in 1618 conjunction with the Department of Commerce Economic 1619 Opportunity, shall notify the governing bodies in areas 1620 designated as qualified counties when the $5 million maximum 1621 amount has been reached. Applications must be considered for 1622 approval in the order in which they are received without regard 1623 to whether the credit is for a new or existing business. This 1624

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 57 of 290 CODING: Words stricken are deletions; words underlined are additions. limitation applies to the value of the credit as contained in 1625 approved applications. Approved credits may be taken in the time 1626 and manner allowed pursuant to this section. 1627

(7) If the application is insufficient to support the 1628 credit authorized in this section, the Department of Commerce 1629 Economic Opportunity shall deny the credit and notify the 1630 business of that fact. The business may reapply for this credit 1631 within 3 months after such notification. 1632

Section 50. Subsection (4) and paragraph (

a) of subsection 1633 (7) of

section 213.053, Florida Statutes, are amended to read: 1634 213.053 Confidentiality and information sharing.— 1635

(4) The department, while providing reemployment assistance 1636 tax collection services under contract with the Department of 1637 Commerce Economic Opportunity through an interagency agreement 1638 pursuant to s. 443.1316, may release reemployment assistance tax 1639 rate information to the agent of an employer who provides 1640 payroll services for more than 100 employers, pursuant to the 1641 terms of a memorandum of understanding.

The memorandum of 1642 understanding must state that the agent affirms, subject to the 1643 criminal penalties contained in ss. 443.171 and 443.1715, that 1644 the agent will retain the confidentiality of the information, 1645 that the agent has in effect a power of attorney from the 1646 employer which permits the agent to obtain reemployment 1647 assistance tax rate information, and that the agent shall 1648 provide the department with a copy of the employer’s power of 1649 attorney upon request. 1650 (7)(

a) Any information received by the Department of 1651 Revenue in connection with the administration of taxes, 1652 including, but not limited to, information contained in returns, 1653

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 58 of 290 CODING: Words stricken are deletions; words underlined are additions. reports, accounts, or declarations filed by persons subject to 1654 tax, shall be made available to the following in performance of 1655 their official duties: 1656 1. The Auditor General or his or her authorized agent; 1657 2. The director of the Office of Program Policy Analysis 1658 and Government Accountability or his or her authorized agent; 1659 3. The Chief Financial Officer or his or her authorized 1660 agent; 1661 4.

The Director of the Office of Insurance Regulation of 1662 the Financial Services Commission or his or her authorized 1663 agent; 1664 5. A property appraiser or tax collector or their 1665 authorized agents pursuant to s. 195.084(1); 1666 6. Designated employees of the Department of Education 1667 solely for determination of each school district’s price level 1668 index pursuant to s. 1011.62(2); 1669 7. The Secretary of Commerce Economic Opportunity or his or 1670 her authorized agent; 1671 8. The taxpayers’ rights advocate or his or her authorized 1672 agent pursuant to s. 20.21(3); and 1673 9.

The coordinator of the Office of Economic and 1674 Demographic Research or his or her authorized agent. 1675

Section 51. Subsection (1) of

section 215.5588, Florida 1676 Statutes, is amended to read: 1677 215.5588 Florida Disaster Recovery Program.— 1678

(1) The Department of Commerce Economic Opportunity shall 1679 implement the 2006 Disaster Recovery Program from funds provided 1680 through the Emergency Supplemental Appropriations Act for 1681 Defense, the Global War on Terror, and Hurricane Recovery, 2006, 1682

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 60 of 290 CODING: Words stricken are deletions; words underlined are additions. entities.— 1712 (1) 1713 (

f) If the department does not receive a completed annual 1714 financial report from a local governmental entity within the 1715 required period, it shall notify the Legislative Auditing 1716 Committee and the Special District Accountability Program of the 1717 Department of Commerce Economic Opportunity of the entity’s 1718 failure to comply with the reporting requirements. 1719

(2) The department shall annually by December 1 file a 1720 verified report with the Governor, the Legislature, the Auditor 1721 General, and the Special District Accountability Program of the 1722 Department of Commerce Economic Opportunity showing the 1723 revenues, both locally derived and derived from 1724 intergovernmental transfers, and the expenditures of each local 1725 governmental entity, regional planning council, local government 1726 finance commission, and municipal power corporation that is 1727 required to submit an annual financial report.

In preparing the 1728 verified report, the department may request additional 1729 information from the local governmental entity. The information 1730 requested must be provided to the department within 45 days 1731 after the request. If the local governmental entity does not 1732 comply with the request, the department shall notify the 1733 Legislative Auditing Committee, which may take action pursuant 1734 to s. 11.40(2). The report must include, but is not limited to: 1735 (

a) The total revenues and expenditures of each local 1736 governmental entity that is a component unit included in the 1737 annual financial report of the reporting entity. 1738 (

b) The amount of outstanding long-term debt by each local 1739 governmental entity. For purposes of this paragraph, the term 1740

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 61 of 290 CODING: Words stricken are deletions; words underlined are additions. “long-term debt” means any agreement or series of agreements to 1741 pay money, which, at inception, contemplate terms of payment 1742 exceeding 1 year in duration. 1743 (3) 1744 (

c) By November 1 of each year, the department must provide 1745 the Special District Accountability Program of the Department of 1746 Commerce Economic Opportunity with a list of each community 1747 redevelopment agency that does not report any revenues, 1748 expenditures, or debt for the community redevelopment agency’s 1749 previous fiscal year. 1750

Section 54. Paragraph (

f) of subsection (1) of

section 1751 218.37, Florida Statutes, is amended to read: 1752 218.37 Powers and duties of Division of Bond Finance; 1753 advisory council.— 1754

(1) The Division of Bond Finance of the State Board of 1755 Administration, with respect to both general obligation bonds 1756 and revenue bonds, shall: 1757 (

f) By January 1 each year, provide the Special District 1758 Accountability Program of the Department of Commerce Economic 1759 Opportunity with a list of special districts that are not in 1760 compliance with the requirements in s. 218.38. 1761

Section 55. Paragraph (

c) of subsection (1) of

section 1762 218.411, Florida Statutes, is amended to read: 1763 218.411 Authorization for state technical and advisory 1764 assistance.— 1765

(1) The board is authorized, upon request, to assist local 1766 governments in investing funds that are temporarily in excess of 1767 operating needs by: 1768 (

c) Providing, in cooperation with the Department of 1769

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 62 of 290 CODING: Words stricken are deletions; words underlined are additions. Commerce Economic Opportunity, technical assistance to local 1770 governments in investment of surplus funds. 1771

Section 56. Paragraph (ff) of subsection (1) of

section 1772 220.03, Florida Statutes, is amended to read: 1773 220.03

Definitions.— 1774

(1) SPECIFIC TERMS.—When used in this code, and when not 1775 otherwise distinctly expressed or manifestly incompatible with 1776 the intent thereof, the following terms shall have the following 1777 meanings: 1778 (ff) “Job” means a full-time position, as consistent with 1779 terms used by the Department of Commerce Economic Opportunity 1780 and the United States Department of Labor for purposes of 1781 reemployment assistance tax administration and employment 1782 estimation resulting directly from business operations in this 1783 state.

The term may not include a temporary construction job 1784 involved with the construction of facilities or any job that has 1785 previously been included in any application for tax credits 1786 under s. 212.096. The term also includes employment of an 1787 employee leased from an employee leasing company licensed under 1788

chapter 468 if the employee has been continuously leased to the 1789 employer for an average of at least 36 hours per week for more 1790 than 6 months. 1791

Section 57. Subsections (2) and (3), paragraphs (

b) and (c) 1792 of subsection (4), and subsection (5) of

section 220.153, 1793 Florida Statutes, are amended to read: 1794 220.153 Apportionment by sales factor.— 1795

(2) APPORTIONMENT OF TAXES; ELIGIBILITY.—A taxpayer, not 1796 including a financial organization as defined in s. 220.15(6) or 1797 a bank, savings association, international banking facility, or 1798

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 63 of 290 CODING: Words stricken are deletions; words underlined are additions. banking organization as defined in s. 220.62, doing business 1799 within and without this state, who applies and demonstrates to 1800 the Department of Commerce Economic Opportunity that, within a 1801 2-year period beginning on or after July 1, 2011, it has made 1802 qualified capital expenditures equal to or exceeding $250 1803 million may apportion its adjusted federal income solely by the 1804 sales factor set forth in s. 220.15(5), commencing in the 1805 taxable year that the Department of Commerce Economic 1806 Opportunity approves the application, but not before a taxable 1807 year that begins on or after January 1, 2013.

Once approved, a 1808 taxpayer may elect to apportion its adjusted federal income for 1809 any taxable year using the method provided under this

section or 1810 the method provided under s. 220.15. 1811

(3) QUALIFICATION PROCESS.— 1812 (

a) To qualify as a taxpayer who is eligible to apportion 1813 its adjusted federal income under this section: 1814 1. The taxpayer must notify the Department of Commerce 1815 Economic Opportunity of its intent to submit an application to 1816 apportion its adjusted federal income in order to commence the 1817 2-year period for measuring qualified capital expenditures. 1818 2. The taxpayer must submit an application to apportion its 1819 adjusted federal income under this

section to the Department of 1820 Commerce Economic Opportunity within 2 years after notifying the 1821 Department of Commerce Economic Opportunity of the taxpayer’s 1822 intent to qualify. The application must be made under oath and 1823 provide such information as the Department of Commerce Economic 1824 Opportunity reasonably requires by rule for determining the 1825 applicant’s eligibility to apportion adjusted federal income 1826 under this section. The taxpayer is responsible for 1827

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 64 of 290 CODING: Words stricken are deletions; words underlined are additions. affirmatively demonstrating to the satisfaction of the 1828 Department of Commerce Economic Opportunity that it meets the 1829 eligibility requirements. 1830 (

b) The taxpayer notice and application forms shall be 1831 established by the Department of Commerce Economic Opportunity 1832 by rule. The Department of Commerce Economic Opportunity shall 1833 acknowledge receipt of the notice and approve or deny the 1834 application in writing within 45 days after receipt. 1835

(4) REVIEW AUTHORITY; RECAPTURE OF TAX.— 1836 (

b) The Department of Commerce Economic Opportunity may, by 1837 order, revoke its decision to grant eligibility for 1838 apportionment pursuant to this section, and may also order the 1839 recalculation of apportionment factors to those applicable under 1840 s. 220.15 if, as the result of an audit, investigation, or 1841 examination, it determines that information provided by the 1842 taxpayer in the application, or in a statement, representation, 1843 record, report, plan, or other document provided to the 1844 Department of Commerce Economic Opportunity to become eligible 1845 for apportionment, was materially false at the time it was made 1846 and that an individual acting on behalf of the taxpayer knew, or 1847 should have known, that the information submitted was false.

The 1848 taxpayer shall pay such additional taxes and interest as may be 1849 due pursuant to this

chapter computed as the difference between 1850 the tax that would have been due under the apportionment formula 1851 provided in s. 220.15 for such years and the tax actually paid. 1852 In addition, the department shall assess a penalty equal to 100 1853 percent of the additional tax due. 1854 (

c) The Department of Commerce Economic Opportunity shall 1855 immediately notify the department of an order affecting a 1856

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 65 of 290 CODING: Words stricken are deletions; words underlined are additions. taxpayer’s eligibility to apportion tax pursuant to this 1857 section. A taxpayer who is liable for past tax must file an 1858 amended return with the department, or such other report as the 1859 department prescribes by rule, and pay any required tax, 1860 interest, and penalty within 60 days after the taxpayer receives 1861 notification from the Department of Commerce Economic 1862 Opportunity that the previously approved credits have been 1863 revoked.

If the revocation is contested, the taxpayer shall file 1864 an amended return or other report within 30 days after an order 1865 becomes final. A taxpayer who fails to pay the past tax, 1866 interest, and penalty by the due date is subject to the 1867 penalties provided in s. 220.803. 1868

(5) RULES.—The Department of Commerce Economic Opportunity 1869 and the department may adopt rules to administer this section. 1870

Section 58. Paragraph (

d) of subsection (1), paragraphs (b) 1871 and (

c) of subsection (2), paragraphs (

a) and (

b) of subsection 1872 (3), and paragraphs (a), (b), (c), and (

e) of subsection (4) of 1873

section 220.183, Florida Statutes, are amended to read: 1874 220.183 Community contribution tax credit.— 1875

(1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX 1876 CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM 1877 SPENDING.— 1878 (

d) All proposals for the granting of the tax credit shall 1879 require the prior approval of the Department of Commerce 1880 Economic Opportunity. 1881

(2) ELIGIBILITY REQUIREMENTS.— 1882 (b)1. All community contributions must be reserved 1883 exclusively for use in projects as defined in s. 220.03(1)(t). 1884 2. If, during the first 10 business days of the state 1885

Florida Senate - 2024 SB 82 19-00382-24 202482__ Page 66 of 290 CODING: Words stricken are deletions; words underlined are additions. fiscal year, eligible tax credit applications for projects that 1886 provide housing opportunities for persons with special needs as 1887 defined in s. 420.0004 or homeownership opportunities for low-1888 income or very-low-income households as defined in s. 1889 420.9071(20) and (30) are received for less than the annual tax 1890 credits available for those projects, the Department of Commerce 1891 Economic Opportunity shall grant tax credits for those 1892 applications and shall grant remaining tax credits on a first-1893 come, first-served basis for any subsequent eligible 1894 applications received before the end of the state fiscal year. 1895 If, during the first 10 business days of the state fiscal year, 1896 eligible tax credit applications for projects that provide 1897 housing opportunities for persons with special needs as defined 1898 in s. 420.0004 or homeownership opportunities for low-income or 1899 very-low-incom