Florida Senate - 2024 SB 7074 By the Committee on Finance and Tax 593-03552-24 20247074__ Page 1 of 68 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to taxation; amending s. 125.0104, 2 F.S.; prohibiting a plan for tourist development from 3 allocating more than a certain percentage of the tax 4 revenue to an individual project unless the governing 5 board of the county approves such use by supermajority 6 vote; amending s. 192.001, F.S.; revising the 7 definition of the term “tangible personal property”; 8 providing applicability; amending s. 193.155, F.S.; 9 extending the timeframe for changes, additions, or 10 improvements following damage or destruction of a 11 homestead to commence for certain assessment 12 requirements to apply; specifying the timeframes and 13 the manner in which erroneous assessments of property 14 must be corrected; prohibiting back taxes from being 15 due for any year as a result of certain 16 recalculations; deleting a calculation of back taxes; 17 requiring property appraisers to include certain 18 information with notices of tax liens; amending s. 19 193.1554, F.S.; specifying the timeframes and the 20 manner in which erroneous assessments of certain 21 property must be corrected; deleting a calculation of 22 back taxes; requiring property appraisers to include 23 certain information with notices of tax liens; 24 amending s. 193.1555, F.S.; specifying the timeframes 25 and the manner in which erroneous assessments of 26 homestead property must be corrected; deleting a 27 calculation of back taxes; requiring property 28 appraisers to include certain information with notices 29

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 2 of 68 CODING: Words stricken are deletions; words underlined are additions. of tax liens; amending s. 193.624, F.S.; revising the 30 definition of the term “renewable energy source 31 device”; providing applicability; creating s. 195.028, 32 F.S.; requiring the Department of Revenue to create 33 multi-language versions of forms under certain 34 circumstances; specifying a requirement and 35 authorization for such forms; requiring the department 36 to develop and post certain documents related to 37 property tax exemptions; amending s. 196.011, F.S.; 38 providing that taxpayers are not responsible for 39 specified payments in certain circumstances; requiring 40 property appraisers to provide multi-language 41 applications under certain circumstances; amending s. 42 196.031, F.S.; extending the timeframe before a 43 property owner’s failure to commence repair or 44 rebuilding of homestead property constitutes 45 abandonment; providing applicability; amending s. 46 196.121, F.S.; requiring homestead application forms 47 to include certain information; amending s. 196.161, 48 F.S.; requiring property appraisers to include certain 49 information with notices of tax liens; amending s. 50 196.24, F.S.; revising the amount of a certain 51 exemption related to disabled ex-servicemembers; 52 providing applicability; amending s. 200.069, F.S.; 53 providing that the property appraiser, rather than the 54 local governing board, may request the notice of 55 proposed property taxes and notice of non-ad valorem 56 assessments; amending s. 201.08, F.S.; providing 57 applicability; defining the term “principal limit”; 58

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 3 of 68 CODING: Words stricken are deletions; words underlined are additions. requiring that certain taxes be calculated based on 59 the principal limit at a specified event; providing 60 retroactive operation; providing construction; 61 amending s. 201.21, F.S.; exempting all non-interest-62 bearing promissory notes, non-interest-bearing 63 nonnegotiable notes, or non-interest-bearing written 64 obligations, for specified purposes, from documentary 65 stamp taxes in connection with the sale of alarm 66 systems; amending s. 212.0306, F.S.; clarifying the 67 necessary vote in a referendum for the levy of a 68 certain local option food and beverage tax; amending 69 s. 212.055, F.S.; deleting a restriction on counties 70 authorized to levy an indigent care and trauma center 71 surtax; amending s. 212.11, F.S.; authorizing an 72 automatic extension for filing returns and remitting 73 sales and use tax when specified states of emergency 74 are declared; amending s. 212.12, F.S.; revising the 75 amount of a sales tax collection allowance for certain 76 dealers; amending s. 212.20, F.S.; deleting the future 77 repeal of provisions related to annual distributions 78 to the Florida Agricultural Promotional Campaign Trust 79 Fund; amending s. 220.02, F.S.; revising the order in 80 which credits may be taken to include a specified 81 credit; amending s. 220.03, F.S.; revising the date of 82 adoption of the Internal Revenue Code and other 83 federal income tax statutes for purposes of the state 84 corporate income tax; providing retroactive operation; 85 amending s. 220.1915, F.S.; revising the definition of 86 the term “qualifying railroad”; revising application 87

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 4 of 68 CODING: Words stricken are deletions; words underlined are additions. requirements for the credit for qualified railroad 88 reconstruction or replacement expenditures; revising 89 requirements for the Department of Revenue related to 90 the issuance of a certain letter; revising conditions 91 for carry-forward and transfer of such credit; 92 creating s. 220.1992, F.S.; defining the terms 93 “qualified employee” and “qualified taxpayer”; 94 establishing a credit against specified taxes for 95 taxpayers that employ specified individuals; 96 specifying the amount of such tax credit; authorizing 97 the department to adopt rules governing the manner and 98 form of the application for such tax credit; 99 specifying requirements for such form; requiring the 100 department to approve the tax credit prior to the 101 taxpayer taking the credit; requiring the department 102 to approve the tax credits in a specified manner; 103 requiring the department to notify the taxpayer in a 104 specified manner if the determines an application is 105 incomplete; providing that such taxpayer has a 106 specified timeframe to correct any deficiency; 107 providing the certain application are deemed complete 108 on a specified date; prohibiting taxpayers from 109 claiming a tax credit more than a specified amount; 110 authorizing the carryforward of credits in a specified 111 manner; providing the maximum amount of credit that 112 may be granted during specified fiscal years; 113 authorizing the department to consult with specified 114 entities for a certain purpose; amending s. 220.222, 115 F.S.; providing an automatic extension for the due 116

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 5 of 68 CODING: Words stricken are deletions; words underlined are additions. date for a specified return in certain circumstances; 117 amending s. 402.62, F.S.; revising the requirements 118 for the Department of Children and Families in 119 designating eligible charitable organizations; 120 increasing the Strong Families Tax Credit cap; 121 specifying when applications may be submitted to the 122 Department of Revenue; amending s. 561.121, F.S.; 123 providing for a specified monthly distribution to 124 specified entities of funds collected from certain 125 excise taxes on alcoholic beverages and license fees 126 on vendors; providing for the uses of such funds; 127 providing for future repeal; reenacting s. 571.26, 128 F.S., relating to the Florida Agricultural Promotional 129 Campaign Trust Fund; repealing s. 41 of

chapter 2023-130 157, Laws of Florida, which provides for the 131 expiration and reversion of a specified provision of 132 law; amending s. 571.265, F.S.; deleting the future 133 repeal of provisions related to the promotion of 134 Florida thoroughbred breeding and of thoroughbred 135 racing; amending s. 624.509, F.S.; exempting certain 136 insurance policies, contracts, and endorsements from 137 insurance premium tax; defining the term “flood”; 138 providing for future repeal; creating s. 624.5108, 139 F.S.; requiring insurers issuing certain policies to 140 provide a credit to policyholders in a specified 141 amount; providing applicability; requiring the credit 142 amount to be separately stated; providing for a credit 143 against insurance premium tax for insurers in a 144 specified amount; exempting insurers claiming such 145

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 6 of 68 CODING: Words stricken are deletions; words underlined are additions. credit from retaliatory tax; providing construction; 146 providing for carry-forward of certain credits; 147 providing for future repeal; exempting certain 148 policies providing property insurance from the state 149 fire marshal regulatory assessment and surcharge; 150 requiring that the amount of such exemption be 151 provided as a credit to policyholders and separately 152 disclosed; providing for future expiration; requiring 153 insurers issuing certain policies to provide a credit 154 to policyholders in a specified amount; providing 155 applicability; requiring the credit to be separately 156 disclosed; providing for a credit for insurers against 157 certain assessments in a specified amount; providing 158 for future expiration; exempting from sales and use 159 tax specified disaster preparedness supplies during 160 specified timeframes; providing applicability; 161 authorizing the department to adopt emergency rules; 162 exempting from sales and use tax admissions to certain 163 events, performances, and facilities, certain season 164 tickets, and the retail sale of certain boating and 165 water activity, camping, fishing, general outdoor, and 166 residential pool supplies during specified timeframes; 167 defining terms; providing applicability; authorizing 168 the department to adopt emergency rules; exempting 169 from sales and use tax the retail sale of certain 170 clothing, wallets, bags, school supplies, learning 171 aids and jigsaw puzzles, and personal computers and 172 personal computer-related accessories during specified 173 timeframes; defining terms; providing applicability; 174

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 7 of 68 CODING: Words stricken are deletions; words underlined are additions. authorizing certain dealers to opt out of 175 participating in the tax holiday, subject to certain 176 requirements; authorizing the department to adopt 177 emergency rules; exempting from the sales and use tax 178 the retail sale of certain tools during a specified 179 timeframe; providing applicability; authorizing the 180 department to adopt emergency rules; authorizing the 181 Department of Revenue to adopt emergency rules for 182 specified provisions; providing for future expiration; 183 providing effective dates. 184 185 Be It Enacted by the Legislature of the State of Florida: 186 187

Section 1. Paragraph (

c) of subsection (4) of

section 188 125.0104, Florida Statutes, is amended to read: 189 125.0104 Tourist development tax; procedure for levying; 190 authorized uses; referendum; enforcement.— 191

(4) ORDINANCE LEVY TAX; PROCEDURE.— 192 (

c) Before a referendum to enact or renew the ordinance 193 levying and imposing the tax, the county tourist development 194 council shall prepare and submit to the governing board of the 195 county for its approval a plan for tourist development.

The plan 196 shall set forth the anticipated net tourist development tax 197 revenue to be derived by the county for the 24 months following 198 the levy of the tax; the tax district in which the enactment or 199 renewal of the ordinance levying and imposing the tourist 200 development tax is proposed; and a list, in the order of 201 priority, of the proposed uses of the tax revenue by specific 202 project or special use as the same are authorized under 203

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 8 of 68 CODING: Words stricken are deletions; words underlined are additions. subsection (5). The plan shall include the approximate cost or 204 expense allocation for each specific project or special use. The 205 plan may not allocate more than 25 percent of the tax revenue 206 received for a fiscal year to fund an individual project unless 207 the governing board of the county approves such use by 208 supermajority vote. 209

Section 2. Effective upon this act becoming a law, 210 paragraph (

d) of subsection (11) of

section 192.001, Florida 211 Statutes, is amended to read: 212 192.001

Definitions.—All

definitions set out in chapters 1 213 and 200 that are applicable to this

chapter are included herein. 214 In addition, the following

definitions shall apply in the 215 imposition of ad valorem taxes: 216 (11) “Personal property,” for the purposes of ad valorem 217 taxation, shall be divided into four categories as follows: 218 (d) “Tangible personal property” means all goods, chattels, 219 and other articles of value (but does not include the vehicular 220 items enumerated in s. 1(b), Art. VII of the State Constitution 221 and elsewhere defined) capable of manual possession and whose 222 chief value is intrinsic to the

article itself. “Construction 223 work in progress” consists of those items of tangible personal 224 property commonly known as fixtures, machinery, and equipment 225 when in the process of being installed in new or expanded 226 improvements to real property and whose value is materially 227 enhanced upon connection or use with a preexisting, taxable, 228 operational system or facility. Construction work in progress 229 shall be deemed substantially completed when connected with the 230 preexisting, taxable, operational system or facility. For the 231 purposes of tangible personal property constructed or installed 232

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 9 of 68 CODING: Words stricken are deletions; words underlined are additions. by an electric utility, construction work in progress shall be 233 deemed substantially completed upon the earlier of when all 234 permits or approvals required for commercial operation have been 235 received or approved, or 1 year after the construction work in 236 progress has been connected with the preexisting, taxable, 237 operational system or facility. Inventory and household goods 238 are expressly excluded from this definition. 239

Section 3. The amendment made by this act to s. 192.001, 240 Florida Statutes, first applies beginning with the 2024 property 241 tax roll. 242

Section 4. Paragraph (

b) of subsection (4) and subsections 243 (9) and (10) of

section 193.155, Florida Statutes, are amended 244 to read: 245 193.155 Homestead assessments.—Homestead property shall be 246 assessed at just value as of January 1, 1994. Property receiving 247 the homestead exemption after January 1, 1994, shall be assessed 248 at just value as of January 1 of the year in which the property 249 receives the exemption unless the provisions of subsection (8) 250 apply. 251 (4) 252 (b)1.

Changes, additions, or improvements that replace all 253 or a portion of homestead property, including ancillary 254 improvements, damaged or destroyed by misfortune or calamity 255 shall be assessed upon substantial completion as provided in 256 this paragraph. Such assessment must be calculated using the 257 homestead property’s assessed value as of the January 1 258 immediately before the date on which the damage or destruction 259 was sustained, subject to the assessment limitations in 260 subsections (1) and (2), when: 261

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 10 of 68 CODING: Words stricken are deletions; words underlined are additions. a. The square footage of the homestead property as changed 262 or improved does not exceed 110 percent of the square footage of 263 the homestead property before the damage or destruction; or 264 b. The total square footage of the homestead property as 265 changed or improved does not exceed 1,500 square feet. 266 2.

The homestead property’s assessed value must be 267 increased by the just value of that portion of the changed or 268 improved homestead property which is in excess of 110 percent of 269 the square footage of the homestead property before the damage 270 or destruction or of that portion exceeding 1,500 square feet. 271 3.

Homestead property damaged or destroyed by misfortune or 272 calamity which, after being changed or improved, has a square 273 footage of less than 100 percent of the homestead property’s 274 total square footage before the damage or destruction shall be 275 assessed pursuant to subsection (5). 276 4. Changes, additions, or improvements assessed pursuant to 277 this paragraph must be reassessed pursuant to subsection (1) in 278 subsequent years.

This paragraph applies to changes, additions, 279 or improvements commenced within 5 3 years after the January 1 280 following the damage or destruction of the homestead. 281

(9) Erroneous assessments of homestead property assessed 282 under this

section may be corrected in the following manner: 283 (

a) If errors are made in arriving at any assessment under 284 this

section due to a material mistake of fact concerning an 285 essential characteristic of the property, the just value and 286 assessed value must be recalculated for every such year, 287 including the year in which the mistake occurred, but the 288 recalculated values shall be first applied to the tax roll in 289 the year the mistake is discovered. No back taxes shall be due 290

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 11 of 68 CODING: Words stricken are deletions; words underlined are additions. for any year as a result of recalculations under this paragraph. 291 (

b) If changes, additions, or improvements are not assessed 292 at just value as of the first January 1 after they were 293 substantially completed, the property appraiser shall determine 294 the just value for such changes, additions, or improvements for 295 the year they were substantially completed. Assessments for 296 subsequent years shall be corrected, applying this

section if 297 applicable; provided, however, that if a building permit was 298 required and has not been issued by the county, the assessment 299 may be corrected from the later of the year following 300 substantial completion or 10 years prior to the error being 301 discovered. The recalculated values shall be first applied to 302 the tax roll in the year the mistake is discovered. No back 303 taxes shall be due for any year as a result of recalculations 304 under this paragraph. 305 (

c) If back taxes are due pursuant to s. 193.092, the 306 corrections made pursuant to this subsection shall be used to 307 calculate such back taxes. 308

(10) If the property appraiser determines that for any year 309 or years within the prior 10 years a person who was not entitled 310 to the homestead property assessment limitation granted under 311 this

section was granted the homestead property assessment 312 limitation, the property appraiser making such determination 313 shall serve upon the owner a notice of intent to record in the 314 public records of the county a notice of tax lien against any 315 property owned by that person in the county, and such property 316 must be identified in the notice of tax lien. The property 317 appraiser must include with such notice information explaining 318 why the owner is not entitled to the limitation, the years for 319

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 12 of 68 CODING: Words stricken are deletions; words underlined are additions. which unpaid taxes, penalties, and interest are due, and the 320 manner in which unpaid taxes, penalties, and interest have been 321 calculated. Such property that is situated in this state is 322 subject to the unpaid taxes, plus a penalty of 50 percent of the 323 unpaid taxes for each year and 15 percent interest per annum. 324 However, when a person entitled to exemption pursuant to s. 325 196.031 inadvertently receives the limitation pursuant to this 326

section following a change of ownership or if the property 327 appraiser improperly grants the property assessment limitation 328 as a result of a clerical mistake or an omission, the assessment 329 of such property must be corrected as provided in paragraph 330 (9)(a), and the person need not pay the unpaid taxes, penalties, 331 or interest. Before a lien may be filed, the person or entity so 332 notified must be given 30 days to pay the taxes and any 333 applicable penalties and interest.

If the property appraiser 334 improperly grants the property assessment limitation as a result 335 of a clerical mistake or an omission, the person or entity 336 improperly receiving the property assessment limitation may not 337 be assessed a penalty or interest. 338

Section 5. Subsections (9) and (10) of

section 193.1554, 339 Florida Statutes, are amended to read: 340 193.1554 Assessment of nonhomestead residential property.— 341

(9) Erroneous assessments of nonhomestead residential 342 property assessed under this

section may be corrected in the 343 following manner: 344 (

a) If errors are made in arriving at any assessment under 345 this

section due to a material mistake of fact concerning an 346 essential characteristic of the property, the just value and 347 assessed value must be recalculated for every such year, 348

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 13 of 68 CODING: Words stricken are deletions; words underlined are additions. including the year in which the mistake occurred, but the 349 recalculated values shall be first applied to the tax roll in 350 the year the mistake is discovered. No back taxes shall be due 351 for any year as a result of recalculations under this paragraph. 352 (

b) If changes, additions, or improvements are not assessed 353 at just value as of the first January 1 after they were 354 substantially completed, the property appraiser shall determine 355 the just value for such changes, additions, or improvements for 356 the year they were substantially completed. Assessments for 357 subsequent years must shall be corrected, applying this

section 358 if applicable; provided, however, that if a building permit was 359 required and has not been issued by the county, the assessment 360 may be corrected from the later of the year following 361 substantial completion or 10 years prior to the error being 362 discovered. The recalculated values shall be first applied to 363 the tax roll in the year the mistake is discovered. No back 364 taxes shall be due for any year as a result of recalculations 365 under this paragraph. 366 (

c) If back taxes are due pursuant to s. 193.092, the 367 corrections made pursuant to this subsection shall be used to 368 calculate such back taxes. 369

(10) If the property appraiser determines that for any year 370 or years within the prior 10 years a person or entity who was 371 not entitled to the property assessment limitation granted under 372 this

section was granted the property assessment limitation, the 373 property appraiser making such determination shall serve upon 374 the owner a notice of intent to record in the public records of 375 the county a notice of tax lien against any property owned by 376 that person or entity in the county, and such property must be 377

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 14 of 68 CODING: Words stricken are deletions; words underlined are additions. identified in the notice of tax lien. The property appraiser 378 must include with such notice information explaining why the 379 owner is not entitled to the limitation, the years for which 380 unpaid taxes, penalties, and interest are due, and the manner in 381 which unpaid taxes, penalties, and interest have been 382 calculated.

Such property that is situated in this state is 383 subject to the unpaid taxes, plus a penalty of 50 percent of the 384 unpaid taxes for each year and 15 percent interest per annum. 385 However, if the property assessment limitation is granted as a 386 result of a clerical mistake or an omission by the property 387 appraiser, the taxpayer need not pay the unpaid taxes, 388 penalties, or interest. Before a lien may be filed, the person 389 or entity so notified must be given 30 days to pay the taxes and 390 any applicable penalties and interest.

If the property appraiser 391 improperly grants the property assessment limitation as a result 392 of a clerical mistake or an omission, the person or entity 393 improperly receiving the property assessment limitation may not 394 be assessed a penalty or interest. 395

Section 6. Subsections (9) and (10) of

section 193.1555, 396 Florida Statutes, are amended to read: 397 193.1555 Assessment of certain residential and 398 nonresidential real property.— 399

(9) Erroneous assessments of nonresidential real property 400 assessed under this

section may be corrected in the following 401 manner: 402 (

a) If errors are made in arriving at any assessment under 403 this

section due to a material mistake of fact concerning an 404 essential characteristic of the property, the just value and 405 assessed value must be recalculated for every such year, 406

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 15 of 68 CODING: Words stricken are deletions; words underlined are additions. including the year in which the mistake occurred, but the 407 recalculated values shall be first applied to the tax roll in 408 the year the mistake is discovered. No back taxes shall be due 409 for any year as a result of recalculations under this paragraph. 410 (

b) If changes, additions, or improvements are not assessed 411 at just value as of the first January 1 after they were 412 substantially completed, the property appraiser shall determine 413 the just value for such changes, additions, or improvements for 414 the year they were substantially completed. Assessments for 415 subsequent years shall be corrected, applying this

section if 416 applicable; provided, however, that if a building permit was 417 required and has not been issued by the county, the assessment 418 may be corrected from the later of the year following 419 substantial completion or 10 years prior to the error being 420 discovered. The recalculated values shall be first applied to 421 the tax roll in the year the mistake is discovered. No back 422 taxes shall be due for any year as a result of recalculations 423 under this paragraph. 424 (

c) If back taxes are due pursuant to s. 193.092, the 425 corrections made pursuant to this subsection shall be used to 426 calculate such back taxes. 427

(10) If the property appraiser determines that for any year 428 or years within the prior 10 years a person or entity who was 429 not entitled to the property assessment limitation granted under 430 this

section was granted the property assessment limitation, the 431 property appraiser making such determination shall serve upon 432 the owner a notice of intent to record in the public records of 433 the county a notice of tax lien against any property owned by 434 that person or entity in the county, and such property must be 435

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 16 of 68 CODING: Words stricken are deletions; words underlined are additions. identified in the notice of tax lien. The property appraiser 436 must include with such notice information explaining why the 437 owner is not entitled to the limitation, the years for which 438 unpaid taxes, penalties, and interest are due, and the manner in 439 which unpaid taxes, penalties, and interest have been 440 calculated.

Such property that is situated in this state is 441 subject to the unpaid taxes, plus a penalty of 50 percent of the 442 unpaid taxes for each year and 15 percent interest per annum. 443 However, if the property assessment limitation is granted as a 444 result of a clerical mistake or an omission by the property 445 appraiser, the taxpayer need not pay the unpaid taxes, 446 penalties, or interest. Before a lien may be filed, the person 447 or entity so notified must be given 30 days to pay the taxes and 448 any applicable penalties and interest.

If the property appraiser 449 improperly grants the property assessment limitation as a result 450 of a clerical mistake or an omission, the person or entity 451 improperly receiving the property assessment limitation may not 452 be assessed a penalty or interest. 453

Section 7. Subsection (1) of

section 193.624, Florida 454 Statutes, is amended to read: 455 193.624 Assessment of renewable energy source devices.— 456

(1) As used in this section, the term “renewable energy 457 source device” means any of the following equipment that 458 collects, transmits, stores, or uses solar energy, wind energy, 459 or energy derived from geothermal deposits or biogas, as defined 460 in s. 366.91: 461 (

a) Solar energy collectors, photovoltaic modules, and 462 inverters. 463 (

b) Storage tanks and other storage systems, excluding 464

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 17 of 68 CODING: Words stricken are deletions; words underlined are additions. swimming pools used as storage tanks. 465 (

c) Rockbeds. 466 (

d) Thermostats and other control devices. 467 (

e) Heat exchange devices. 468 (

f) Pumps and fans. 469 (

g) Roof ponds. 470 (

h) Freestanding thermal containers. 471 (

i) Pipes, ducts, wiring, structural supports, refrigerant 472 handling systems, and other components used as integral parts of 473 such systems; however, such equipment does not include 474 conventional backup systems of any type or any equipment or 475 structure that would be required in the absence of the renewable 476 energy source device. 477 (

j) Windmills and wind turbines. 478 (

k) Wind-driven generators. 479 (

l) Power conditioning and storage devices that store or 480 use solar energy, wind energy, or energy derived from geothermal 481 deposits to generate electricity or mechanical forms of energy. 482 (

m) Pipes and other equipment used to transmit hot 483 geothermal water to a dwelling or structure from a geothermal 484 deposit. 485 (

n) Pipes, equipment, structural facilities, structural 486 support, and any other machinery integral to the 487 interconnection, production, storage, compression, 488 transportation, processing, and conversion of biogas from 489 landfill waste; livestock farm waste, including manure; food 490 waste; or treated wastewater into renewable natural gas as 491 defined in s. 366.91. 492 493

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 18 of 68 CODING: Words stricken are deletions; words underlined are additions. The term does not include equipment that is on the distribution 494 or transmission side of the point at which a renewable energy 495 source device is interconnected to an electric utility’s 496 distribution grid or transmission lines or a natural gas 497 pipeline or distribution system. 498

Section 8. The amendments made by this act to s. 193.624, 499 Florida Statutes, first apply to the 2025 property tax roll. 500

Section

Section 195.028, Florida Statutes, is created to 501 read: 502 195.028 Taxpayer-friendly property assessment 503 administration information.— 504

(1) Upon request by a property appraiser, the department 505 must develop multi-language versions of forms prescribed by the 506 department, if translation resources are reasonably available. 507 Such forms must contain English and may include one or more 508 requested languages other than English. 509

(2) The department shall develop a flyer or brochure that 510 shall be posted to the department’s and each property 511 appraiser’s website informing taxpayers of examples of 512 activities that may affect eligibility for ad valorem property 513 tax exemptions, including but not limited to, rental of 514 homestead property or establishment of permanent residency at 515 another property. 516

Section 10. Paragraph (

a) of subsection (9) of

section 517 196.011, Florida Statutes, is amended, and subsection (13) is 518 added to that section, to read: 519 196.011 Annual application required for exemption.— 520 (9)(

a) A county may, at the request of the property 521 appraiser and by a majority vote of its governing body, waive 522

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 19 of 68 CODING: Words stricken are deletions; words underlined are additions. the requirement that an annual application or statement be made 523 for exemption of property within the county after an initial 524 application is made and the exemption granted. The waiver under 525 this subsection of the annual application or statement 526 requirement applies to all exemptions under this

chapter except 527 the exemption under s. 196.1995. Notwithstanding such waiver, 528 refiling of an application or statement shall be required when 529 any property granted an exemption is sold or otherwise disposed 530 of, when the ownership changes in any manner, when the applicant 531 for homestead exemption ceases to use the property as his or her 532 homestead, or when the status of the owner changes so as to 533 change the exempt status of the property.

In its deliberations 534 on whether to waive the annual application or statement 535 requirement, the governing body shall consider the possibility 536 of fraudulent exemption claims which may occur due to the waiver 537 of the annual application requirement. The owner of any property 538 granted an exemption who is not required to file an annual 539 application or statement shall notify the property appraiser 540 promptly whenever the use of the property or the status or 541 condition of the owner changes so as to change the exempt status 542 of the property.

If any property owner fails to so notify the 543 property appraiser and the property appraiser determines that 544 for any year within the prior 10 years the owner was not 545 entitled to receive such exemption, the owner of the property is 546 subject to the taxes exempted as a result of such failure plus 547 15 percent interest per annum and a penalty of 50 percent of the 548 taxes exempted. However, if such exemption is granted as a 549 result of a clerical mistake or an omission by the property 550 appraiser, the taxpayer need not pay the unpaid taxes, 551

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 20 of 68 CODING: Words stricken are deletions; words underlined are additions. penalties, or interest. Except for homestead exemptions 552 controlled by s. 196.161, the property appraiser making such 553 determination shall record in the public records of the county a 554 notice of tax lien against any property owned by that person or 555 entity in the county, and such property must be identified in 556 the notice of tax lien. Such property is subject to the payment 557 of all taxes and penalties.

Such lien when filed shall attach to 558 any property, identified in the notice of tax lien, owned by the 559 person who illegally or improperly received the exemption. If 560 such person no longer owns property in that county but owns 561 property in some other county or counties in the state, the 562 property appraiser shall record a notice of tax lien in such 563 other county or counties, identifying the property owned by such 564 person or entity in such county or counties, and it shall become 565 a lien against such property in such county or counties. 566

(13) Upon request by an applicant, a property appraiser 567 must provide a multi-language application, if such application 568 has been developed by the department pursuant to s. 195.028. 569

Section 11. Subsection (7) of

section 196.031, Florida 570 Statutes, is amended to read: 571 196.031 Exemption of homesteads.— 572

(7) When homestead property is damaged or destroyed by 573 misfortune or calamity and the property is uninhabitable on 574 January 1 after the damage or destruction occurs, the homestead 575 exemption may be granted if the property is otherwise qualified 576 and if the property owner notifies the property appraiser that 577 he or she intends to repair or rebuild the property and live in 578 the property as his or her primary residence after the property 579 is repaired or rebuilt and does not claim a homestead exemption 580

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 21 of 68 CODING: Words stricken are deletions; words underlined are additions. on any other property or otherwise violate this section. Failure 581 by the property owner to commence the repair or rebuilding of 582 the homestead property within 5 3 years after January 1 583 following the property’s damage or destruction constitutes 584 abandonment of the property as a homestead. After the 5-year 3-585 year period, the expiration, lapse, nonrenewal, or revocation of 586 a building permit issued to the property owner for such repairs 587 or rebuilding also constitutes abandonment of the property as 588 homestead. 589

Section 12. The amendments made by this act to ss. 193.155, 590 193.1554, 193.1555, 196.011, and 196.031, Florida Statutes, 591 first apply beginning with the 2025 property tax roll. 592

Section 13. Subsection (3) of

section 196.121, Florida 593 Statutes, is amended to read: 594 196.121 Homestead exemptions; forms.— 595

(3) The forms shall also contain the following: 596 (

a) Notice of examples of activities that may affect 597 eligibility for homestead exemptions, including, but not limited 598 to, rental of homestead property or establishment of permanent 599 residency at another property. 600 (

b) Notice of the tax lien which can be imposed pursuant to 601 s. 196.161. 602 (c)(

b) Notice that information contained in the application 603 will be provided to the Department of Revenue and may also be 604 provided to any state in which the applicant has previously 605 resided. 606 (d)(

c) A requirement that the applicant read or have read 607 to him or her the contents of the form. 608

Section 14. Paragraph (

b) of subsection (1) of

section 609

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 22 of 68 CODING: Words stricken are deletions; words underlined are additions. 196.161, Florida Statutes, is amended to read: 610 196.161 Homestead exemptions; lien imposed on property of 611 person claiming exemption although not a permanent resident.— 612 (1) 613 (

b) In addition, upon determination by the property 614 appraiser that for any year or years within the prior 10 years a 615 person who was not entitled to a homestead exemption was granted 616 a homestead exemption from ad valorem taxes, it shall be the 617 duty of the property appraiser making such determination to 618 serve upon the owner a notice of intent to record in the public 619 records of the county a notice of tax lien against any property 620 owned by that person in the county, and such property shall be 621 identified in the notice of tax lien.

The property appraiser 622 must include with such notice served upon the owner information 623 explaining why the owner is not entitled to the homestead 624 exemption; for which years unpaid taxes, penalties, and interest 625 are due; and how unpaid taxes, penalties, and interest have been 626 calculated. Such property which is situated in this state shall 627 be subject to the taxes exempted thereby, plus a penalty of 50 628 percent of the unpaid taxes for each year and 15 percent 629 interest per annum.

However, if a homestead exemption is 630 improperly granted as a result of a clerical mistake or an 631 omission by the property appraiser, the person improperly 632 receiving the exemption shall not be assessed penalty and 633 interest. Before any such lien may be filed, the owner so 634 notified must be given 30 days to pay the taxes, penalties, and 635 interest. 636

Section 15. Subsection (1) of

section 196.24, Florida 637 Statutes, is amended to read: 638

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 23 of 68 CODING: Words stricken are deletions; words underlined are additions. 196.24 Exemption for disabled ex-servicemember or surviving 639 spouse; evidence of disability.— 640

(1) Any ex-servicemember, as defined in s. 196.012, who is 641 a bona fide resident of the state, who was discharged under 642 honorable conditions, and who has been disabled to a degree of 643 10 percent or more by misfortune or while serving during a 644 period of wartime service as defined in s. 1.01(14) is entitled 645 to the exemption from taxation provided for in s. 3(b), Art. VII 646 of the State Constitution as provided in this section. Property 647 to the value of $10,000 $5,000 of such a person is exempt from 648 taxation.

The production by him or her of a certificate of 649 disability from the United States Government or the United 650 States Department of Veterans Affairs or its predecessor before 651 the property appraiser of the county wherein the ex-652 servicemember’s property lies is prima facie evidence of the 653 fact that he or she is entitled to the exemption. The 654 unremarried surviving spouse of such a disabled ex-servicemember 655 is also entitled to the exemption. 656

Section 16. The amendments made by this act to s. 196.24, 657 Florida Statutes, first apply to the 2025 property tax roll. 658

Section 17. Paragraph (

a) of subsection (10) of

section 659 200.069, Florida Statutes, is amended to read: 660 200.069 Notice of proposed property taxes and non-ad 661 valorem assessments.—Pursuant to s. 200.065(2)(b), the property 662 appraiser, in the name of the taxing authorities and local 663 governing boards levying non-ad valorem assessments within his 664 or her jurisdiction and at the expense of the county, shall 665 prepare and deliver by first-class mail to each taxpayer to be 666 listed on the current year’s assessment roll a notice of 667

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 24 of 68 CODING: Words stricken are deletions; words underlined are additions. proposed property taxes, which notice shall contain the elements 668 and use the format provided in the following form. 669 Notwithstanding the provisions of s. 195.022, no county officer 670 shall use a form other than that provided herein. The Department 671 of Revenue may adjust the spacing and placement on the form of 672 the elements listed in this

section as it considers necessary 673 based on changes in conditions necessitated by various taxing 674 authorities. If the elements are in the order listed, the 675 placement of the listed columns may be varied at the discretion 676 and expense of the property appraiser, and the property 677 appraiser may use printing technology and devices to complete 678 the form, the spacing, and the placement of the information in 679 the columns.

In addition, the property appraiser may not include 680 in the mailing of the notice of ad valorem taxes and non-ad 681 valorem assessments additional information or items unless such 682 information or items explain a component of the notice or 683 provide information directly related to the assessment and 684 taxation of the property.

A county officer may use a form other 685 than that provided by the department for purposes of this part, 686 but only if his or her office pays the related expenses and he 687 or she obtains prior written permission from the executive 688 director of the department; however, a county officer may not 689 use a form the substantive content of which is at variance with 690 the form prescribed by the department.

The county officer may 691 continue to use such an approved form until the law that 692 specifies the form is amended or repealed or until the officer 693 receives written disapproval from the executive director. 694 (10)(

a) If requested by the property appraiser local 695 governing board levying non-ad valorem assessments and agreed to 696

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 25 of 68 CODING: Words stricken are deletions; words underlined are additions. by the local governing board levying non-ad valorem assessments 697 property appraiser, the notice specified in this

section may 698 contain a notice of proposed or adopted non-ad valorem 699 assessments. If so agreed, the notice shall be titled: 700 701 NOTICE OF PROPOSED PROPERTY TAXES 702 AND PROPOSED OR ADOPTED 703 NON-AD VALOREM ASSESSMENTS 704 DO NOT PAY—THIS IS NOT A BILL 705 706 There must be a clear partition between the notice of proposed 707 property taxes and the notice of proposed or adopted non-ad 708 valorem assessments. The partition must be a bold, horizontal 709 line approximately 1/8-inch thick.

By rule, the department shall 710 provide a format for the form of the notice of proposed or 711 adopted non-ad valorem assessments which meets the following 712 minimum requirements: 713 1. There must be subheading for columns listing the levying 714 local governing board, with corresponding assessment rates 715 expressed in dollars and cents per unit of assessment, and the 716 associated assessment amount. 717 2. The purpose of each assessment must also be listed in 718 the column listing the levying local governing board if the 719 purpose is not clearly indicated by the name of the board. 720 3.

Each non-ad valorem assessment for each levying local 721 governing board must be listed separately. 722 4. If a county has too many municipal service benefit units 723 or assessments to be listed separately, it shall combine them by 724 function. 725

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 26 of 68 CODING: Words stricken are deletions; words underlined are additions. 5. A brief statement outlining the responsibility of the 726 tax collector and each levying local governing board as to any 727 non-ad valorem assessment must be provided on the form, 728 accompanied by directions as to which office to contact for 729 particular questions or problems. 730

Section 18. Present subsections (6), (7), and (8) of 731

section 201.08, Florida Statutes, are redesignated as 732 subsections (7), (8), and (9), respectively, a new subsection 733 (6) is added to that section, and paragraph (

b) of subsection 734 (1) of that

section is republished, to read: 735 201.08 Tax on promissory or nonnegotiable notes, written 736 obligations to pay money, or assignments of wages or other 737 compensation; exception.— 738 (1) 739 (

b) On mortgages, trust deeds, security agreements, or 740 other evidences of indebtedness filed or recorded in this state, 741 and for each renewal of the same, the tax shall be 35 cents on 742 each $100 or fraction thereof of the indebtedness or obligation 743 evidenced thereby. Mortgages, including, but not limited to, 744 mortgages executed without the state and recorded in the state, 745 which incorporate the certificate of indebtedness, not otherwise 746 shown in separate instruments, are subject to the same tax at 747 the same rate.

When there is both a mortgage, trust deed, or 748 security agreement and a note, certificate of indebtedness, or 749 obligation, the tax shall be paid on the mortgage, trust deed, 750 or security agreement at the time of recordation. A notation 751 shall be made on the note, certificate of indebtedness, or 752 obligation that the tax has been paid on the mortgage, trust 753 deed, or security agreement. If a mortgage, trust deed, security 754

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 27 of 68 CODING: Words stricken are deletions; words underlined are additions. agreement, or other evidence of indebtedness is subsequently 755 filed or recorded in this state to evidence an indebtedness or 756 obligation upon which tax was paid under paragraph (

a) or 757 subsection (2), tax shall be paid on the mortgage, trust deed, 758 security agreement, or other evidence of indebtedness on the 759 amount of the indebtedness or obligation evidenced which exceeds 760 the aggregate amount upon which tax was previously paid under 761 this paragraph and under paragraph (

a) or subsection (2). If the 762 mortgage, trust deed, security agreement, or other evidence of 763 indebtedness subject to the tax levied by this

section secures 764 future advances, as provided in s. 697.04, the tax shall be paid 765 at the time of recordation on the initial debt or obligation 766 secured, excluding future advances; at the time and so often as 767 any future advance is made, the tax shall be paid on all sums 768 then advanced regardless of where such advance is made. 769 Notwithstanding the aforestated general rule, any increase in 770 the amount of original indebtedness caused by interest accruing 771 under an adjustable rate note or mortgage having an initial 772 interest rate adjustment interval of not less than 6 months 773 shall be taxable as a future advance only to the extent such 774 increase is a computable sum certain when the document is 775 executed.

Failure to pay the tax shall not affect the lien for 776 any such future advance given by s. 697.04, but any person who 777 fails or refuses to pay such tax due by him or her is guilty of 778 a misdemeanor of the first degree. The mortgage, trust deed, or 779 other instrument shall not be enforceable in any court of this 780 state as to any such advance unless and until the tax due 781 thereon upon each advance that may have been made thereunder has 782 been paid. 783

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 28 of 68 CODING: Words stricken are deletions; words underlined are additions.

(6) For a home equity conversion mortgage as defined in 12 784 C.F.R. s. 1026.33(a), only the principal limit available to the 785 borrower is subject to the tax imposed in this section. The 786 maximum claim amount and the stated mortgage amount are not 787 subject to the tax imposed in this section. As used in this 788 subsection, the term “principal limit” means the gross amount of 789 loan proceeds available to the borrower without consideration of 790 any use restrictions.

For purposes of this subsection, the tax 791 must be calculated based on the principal limit amount 792 determined at the time of closing as evidenced by the recorded 793 mortgage or any supporting documents attached thereto. 794

Section 19. The amendment to s. 201.08, Florida Statutes, 795 made by this act is intended to be remedial in nature and shall 796 apply retroactively, but does not create a right to a refund or 797 credit of any tax paid before the effective date of this act. 798 For any home equity conversion mortgage recorded before the 799 effective date of this act, the taxpayer may evidence the 800 principal limit using related loan documents. 801

Section

Section 201.21, Florida Statutes, is amended to 802 read: 803 201.21 Notes and other written obligations exempt under 804 certain conditions.— 805

(1) There shall be exempt from all excise taxes imposed by 806 this

chapter all promissory notes, nonnegotiable notes, and 807 other written obligations to pay money bearing date subsequent 808 to July 1, 1955, hereinafter referred to as “principal 809 obligations,” when the maker thereof shall pledge or deposit 810 with the payee or holder thereof pursuant to any agreement 811 commonly known as a wholesale warehouse mortgage agreement, as 812

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 29 of 68 CODING: Words stricken are deletions; words underlined are additions. collateral security for the payment thereof, any collateral 813 obligation or obligations, as hereinafter defined, provided all 814 excise taxes imposed by this

chapter upon or in respect to such 815 collateral obligation or obligations shall have been paid. If 816 the indebtedness evidenced by any such principal obligation 817 shall be in excess of the indebtedness evidenced by such 818 collateral obligation or obligations, the exemption provided by 819 this subsection

section shall not apply to the amount of such 820 excess indebtedness; and, in such event, the excise taxes 821 imposed by this

chapter shall apply and be paid only in respect 822 to such excess of indebtedness of such principal obligation. The 823 term “collateral obligation” as used in this subsection

section 824 means any note, bond, or other written obligation to pay money 825 secured by mortgage, deed of trust, or other lien upon real or 826 personal property. The pledging of a specific collateral 827 obligation to secure a specific principal obligation, if 828 required under the terms of the agreement, shall not invalidate 829 the exemption provided by this subsection section. The temporary 830 removal of the document or documents representing one or more 831 collateral obligations for a reasonable commercial purpose, for 832 a period not exceeding 60 days, shall not invalidate the 833 exemption provided by this subsection section. 834

(2) There shall be exempt from all excise taxes imposed by 835 this

chapter all non-interest-bearing promissory notes, non-836 interest-bearing nonnegotiable notes, or non-interest-bearing 837 written obligations to pay money, or assignments of salaries, 838 wages, or other compensation made, executed, delivered, sold, 839 transferred, or assigned in the state, and for each renewal of 840 the same, of $3,500 or less, when given by a customer to an 841

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 30 of 68 CODING: Words stricken are deletions; words underlined are additions. alarm system contractor, as defined in s. 489.505, in connection 842 with the sale of an alarm system as defined in s. 489.505. 843

Section 21. Paragraph (

d) of subsection (2) of

section 844 212.0306, Florida Statutes, is amended to read: 845 212.0306 Local option food and beverage tax; procedure for 846 levying; authorized uses; administration.— 847 (2) 848 (

d) Sales in cities or towns presently imposing a municipal 849 resort tax as authorized by

chapter 67-930, Laws of Florida, are 850 exempt from the taxes authorized by subsection (1); however, the 851 tax authorized by paragraph (1)(

b) may be levied in such city or 852 town if the governing authority of the city or town adopts an 853 ordinance that is subsequently approved by a majority of the 854 registered electors in such city or town voting in at a 855 referendum held at a general election as defined in s. 97.021. 856 Any tax levied in a city or town pursuant to this paragraph 857 takes effect on the first day of January following the general 858 election in which the ordinance was approved.

A referendum to 859 reenact an expiring tax authorized under this paragraph must be 860 held at a general election occurring within the 48-month period 861 immediately preceding the effective date of the reenacted tax, 862 and the referendum may appear on the ballot only once within the 863 48-month period. 864

Section 22. Paragraph (

a) of subsection (4) of

section 865 212.055, Florida Statutes, is amended to read: 866 212.055 Discretionary sales surtaxes; legislative intent; 867 authorization and use of proceeds.—It is the legislative intent 868 that any authorization for imposition of a discretionary sales 869 surtax shall be published in the Florida Statutes as a 870

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 31 of 68 CODING: Words stricken are deletions; words underlined are additions. subsection of this section, irrespective of the duration of the 871 levy. Each enactment shall specify the types of counties 872 authorized to levy; the rate or rates which may be imposed; the 873 maximum length of time the surtax may be imposed, if any; the 874 procedure which must be followed to secure voter approval, if 875 required; the purpose for which the proceeds may be expended; 876 and such other requirements as the Legislature may provide. 877 Taxable transactions and administrative procedures shall be as 878 provided in s. 212.054. 879

(4) INDIGENT CARE AND TRAUMA CENTER SURTAX.— 880 (a)1.

The governing body in each county that the government 881 of which is not consolidated with that of one or more 882 municipalities, which has a population of at least 800,000 883 residents and is not authorized to levy a surtax under 884 subsection (5), may levy, pursuant to an ordinance either 885 approved by an extraordinary vote of the governing body or 886 conditioned to take effect only upon approval by a majority vote 887 of the electors of the county voting in a referendum, a 888 discretionary sales surtax at a rate that may not exceed 0.5 889 percent. 890 2.

If the ordinance is conditioned on a referendum, a 891 statement that includes a brief and general description of the 892 purposes to be funded by the surtax and that conforms to the 893 requirements of s. 101.161 shall be placed on the ballot by the 894 governing body of the county. The following questions shall be 895 placed on the ballot: 896 897 FOR THE. . . .CENTS TAX 898 AGAINST THE. . . .CENTS TAX 899

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 32 of 68 CODING: Words stricken are deletions; words underlined are additions. 900 3. The ordinance adopted by the governing body providing 901 for the imposition of the surtax shall set forth a plan for 902 providing health care services to qualified residents, as 903 defined in subparagraph 4. Such plan and subsequent amendments 904 to it shall fund a broad range of health care services for both 905 indigent persons and the medically poor, including, but not 906 limited to, primary care and preventive care as well as hospital 907 care.

The plan must also address the services to be provided by 908 the Level I trauma center. It shall emphasize a continuity of 909 care in the most cost-effective setting, taking into 910 consideration both a high quality of care and geographic access. 911 Where consistent with these objectives, it shall include, 912 without limitation, services rendered by physicians, clinics, 913 community hospitals, mental health centers, and alternative 914 delivery sites, as well as at least one regional referral 915 hospital where appropriate.

It shall provide that agreements 916 negotiated between the county and providers, including hospitals 917 with a Level I trauma center, will include reimbursement 918 methodologies that take into account the cost of services 919 rendered to eligible patients, recognize hospitals that render a 920 disproportionate share of indigent care, provide other 921 incentives to promote the delivery of charity care, promote the 922 advancement of technology in medical services, recognize the 923 level of responsiveness to medical needs in trauma cases, and 924 require cost containment including, but not limited to, case 925 management.

It must also provide that any hospitals that are 926 owned and operated by government entities on May 21, 1991, must, 927 as a condition of receiving funds under this subsection, afford 928

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 33 of 68 CODING: Words stricken are deletions; words underlined are additions. public access equal to that provided under s. 286.011 as to 929 meetings of the governing board, the subject of which is 930 budgeting resources for the rendition of charity care as that 931 term is defined in the Florida Hospital Uniform Reporting System 932 (FHURS) manual referenced in s. 408.07. The plan shall also 933 include innovative health care programs that provide cost-934 effective alternatives to traditional methods of service 935 delivery and funding. 936 4.

For the purpose of this paragraph, the term “qualified 937 resident” means residents of the authorizing county who are: 938 a. Qualified as indigent persons as certified by the 939 authorizing county; 940 b.

Certified by the authorizing county as meeting the 941 definition of the medically poor, defined as persons having 942 insufficient income, resources, and assets to provide the needed 943 medical care without using resources required to meet basic 944 needs for shelter, food, clothing, and personal expenses; or not 945 being eligible for any other state or federal program, or having 946 medical needs that are not covered by any such program; or 947 having insufficient third-party insurance coverage. In all 948 cases, the authorizing county is intended to serve as the payor 949 of last resort; or 950 c.

Participating in innovative, cost-effective programs 951 approved by the authorizing county. 952 5. Moneys collected pursuant to this paragraph remain the 953 property of the state and shall be distributed by the Department 954 of Revenue on a regular and periodic basis to the clerk of the 955 circuit court as ex officio custodian of the funds of the 956 authorizing county. The clerk of the circuit court shall: 957

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 34 of 68 CODING: Words stricken are deletions; words underlined are additions. a. Maintain the moneys in an indigent health care trust 958 fund; 959 b. Invest any funds held on deposit in the trust fund 960 pursuant to general law; 961 c. Disburse the funds, including any interest earned, to 962 any provider of health care services, as provided in 963 subparagraphs 3. and 4., upon directive from the authorizing 964 county.

However, if a county has a population of at least 965 800,000 residents and has levied the surtax authorized in this 966 paragraph, notwithstanding any directive from the authorizing 967 county, on October 1 of each calendar year, the clerk of the 968 court shall issue a check in the amount of $6.5 million to a 969 hospital in its jurisdiction that has a Level I trauma center or 970 shall issue a check in the amount of $3.5 million to a hospital 971 in its jurisdiction that has a Level I trauma center if that 972 county enacts and implements a hospital lien law in accordance 973 with

chapter 98-499, Laws of Florida. The issuance of the checks 974 on October 1 of each year is provided in recognition of the 975 Level I trauma center status and shall be in addition to the 976 base contract amount received during fiscal year 1999-2000 and 977 any additional amount negotiated to the base contract.

If the 978 hospital receiving funds for its Level I trauma center status 979 requests such funds to be used to generate federal matching 980 funds under Medicaid, the clerk of the court shall instead issue 981 a check to the Agency for Health Care Administration to 982 accomplish that purpose to the extent that it is allowed through 983 the General Appropriations Act; and 984 d. Prepare on a biennial basis an audit of the trust fund 985 specified in sub-subparagraph a. Commencing February 1, 2004, 986

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 35 of 68 CODING: Words stricken are deletions; words underlined are additions. such audit shall be delivered to the governing body and to the 987 chair of the legislative delegation of each authorizing county. 988 6. Notwithstanding any other provision of this section, a 989 county shall not levy local option sales surtaxes authorized in 990 this paragraph and subsections (2) and (3) in excess of a 991 combined rate of 1 percent. 992

Section 23. Paragraph (

b) of subsection (1) and paragraph 993 (

b) of subsection (4) of

section 212.11, Florida Statutes, are 994 amended to read: 995 212.11 Tax returns and regulations.— 996 (1) 997 (b)1. For the purpose of ascertaining the amount of tax 998 payable under this chapter, it shall be the duty of all dealers 999 to file a return and remit the tax, on or before the 20th day of 1000 the month, to the department, upon forms prepared and furnished 1001 by it or in a format prescribed by it. Such return must show the 1002 rentals, admissions, gross sales, or purchases, as the case may 1003 be, arising from all leases, rentals, admissions, sales, or 1004 purchases taxable under this

chapter during the preceding 1005 calendar month. 1006 2. Notwithstanding subparagraph 1. and in addition to any 1007 extension or waiver ordered pursuant to s. 213.055, a dealer is 1008 granted an automatic 10-calendar-day extension after the due 1009 date for filing a return and remitting the tax if all of the 1010 following conditions are met: 1011 a. The Governor has ordered or proclaimed a declaration of 1012 a state of emergency pursuant to s. 252.36. 1013 b. The declaration is the first declaration for the event 1014 giving rise to the state of emergency or expands the counties 1015

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 36 of 68 CODING: Words stricken are deletions; words underlined are additions. covered by the initial state of emergency without extending or 1016 renewing the period of time covered by the first declaration of 1017 a state of emergency. 1018 c. The first day of the period covered by the first 1019 declaration for the event giving rise to the state of emergency 1020 is within 5 business days before the 20th day of the month. 1021 (4) 1022 (b)1.

The amount of any estimated tax shall be due, 1023 payable, and remitted by electronic funds transfer by the 20th 1024 day of the month for which it is estimated. The difference 1025 between the amount of estimated tax paid and the actual amount 1026 of tax due under this

chapter for such month shall be due and 1027 payable by the first day of the following month and remitted by 1028 electronic funds transfer by the 20th day thereof. 1029 2.

Notwithstanding subparagraph 1. and in addition to any 1030 extension or waiver ordered pursuant to s. 213.055, a dealer 1031 with a certificate of registration issued under s. 212.18 to 1032 engage in or conduct business in a county to which an emergency 1033 declaration applies in sub-subparagraph b. is granted an 1034 automatic 10-calendar-day extension after the due date for 1035 filing a return and remitting the tax if all of the following 1036 conditions are met: 1037 a. The Governor has ordered or proclaimed a declaration of 1038 a state of emergency pursuant to s. 252.36. 1039 b.

The declaration is the first declaration for the event 1040 giving rise to the state of emergency or expands the counties 1041 covered by the initial state of emergency without extending or 1042 renewing the period of time covered by the first declaration of 1043 a state of emergency. 1044

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 37 of 68 CODING: Words stricken are deletions; words underlined are additions. c. The first day of the period covered by the first 1045 declaration for the event giving rise to the state of emergency 1046 is within 5 business days before the 20th day of the month. 1047

Section 24. Effective January 1, 2025, paragraph (

a) of 1048 subsection (1) of

section 212.12, Florida Statutes, is amended 1049 to read: 1050 212.12 Dealer’s credit for collecting tax; penalties for 1051 noncompliance; powers of Department of Revenue in dealing with 1052 delinquents; rounding; records required.— 1053 (1)(

a) Notwithstanding any other law and for the purpose of 1054 compensating persons granting licenses for and the lessors of 1055 real and personal property taxed hereunder, for the purpose of 1056 compensating dealers in tangible personal property, for the 1057 purpose of compensating dealers providing communication services 1058 and taxable services, for the purpose of compensating owners of 1059 places where admissions are collected, and for the purpose of 1060 compensating remitters of any taxes or fees reported on the same 1061 documents utilized for the sales and use tax, as compensation 1062 for the keeping of prescribed records, filing timely tax 1063 returns, and the proper accounting and remitting of taxes by 1064 them, such seller, person, lessor, dealer, owner, and remitter 1065 who files the return required pursuant to s. 212.11 only by 1066 electronic means and who pays the amount due on such return only 1067 by electronic means shall be allowed $45 2.5 percent of the 1068 amount of the tax due, accounted for, and remitted to the 1069 department in the form of a deduction.

However, if the amount of 1070 the tax due and remitted to the department by electronic means 1071 for the reporting period is less than $45, the allowance is 1072 limited to the amount of tax due exceeds $1,200, an allowance is 1073

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 38 of 68 CODING: Words stricken are deletions; words underlined are additions. not allowed for all amounts in excess of $1,200. For purposes of 1074 this paragraph, the term “electronic means” has the same meaning 1075 as provided in s. 213.755(2)(c). 1076

Section 25. Paragraph (

d) of subsection (6) of

section 1077 212.20, Florida Statutes, is amended to read: 1078 212.20 Funds collected, disposition; additional powers of 1079 department; operational expense; refund of taxes adjudicated 1080 unconstitutionally collected.— 1081

(6) Distribution of all proceeds under this

chapter and ss. 1082 202.18(1)(

b) and (2)(

b) and 203.01(1)(a)3. is as follows: 1083 (

d) The proceeds of all other taxes and fees imposed 1084 pursuant to this

chapter or remitted pursuant to s. 202.18(1)(b) 1085 and (2)(

b) shall be distributed as follows: 1086 1. In any fiscal year, the greater of $500 million, minus 1087 an amount equal to 4.6 percent of the proceeds of the taxes 1088 collected pursuant to

chapter 201, or 5.2 percent of all other 1089 taxes and fees imposed pursuant to this

chapter or remitted 1090 pursuant to s. 202.18(1)(

b) and (2)(

b) shall be deposited in 1091 monthly installments into the General Revenue Fund. 1092 2. After the distribution under subparagraph 1., 8.9744 1093 percent of the amount remitted by a sales tax dealer located 1094 within a participating county pursuant to s. 218.61 shall be 1095 transferred into the Local Government Half-cent Sales Tax 1096 Clearing Trust Fund.

Beginning July 1, 2003, the amount to be 1097 transferred shall be reduced by 0.1 percent, and the department 1098 shall distribute this amount to the Public Employees Relations 1099 Commission Trust Fund less $5,000 each month, which shall be 1100 added to the amount calculated in subparagraph 3. and 1101 distributed accordingly. 1102

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 39 of 68 CODING: Words stricken are deletions; words underlined are additions. 3. After the distribution under subparagraphs 1. and 2., 1103 0.0966 percent shall be transferred to the Local Government 1104 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 1105 to s. 218.65. 1106 4. After the distributions under subparagraphs 1., 2., and 1107 3., 2.0810 percent of the available proceeds shall be 1108 transferred monthly to the Revenue Sharing Trust Fund for 1109 Counties pursuant to s. 218.215. 1110 5.

After the distributions under subparagraphs 1., 2., and 1111 3., 1.3653 percent of the available proceeds shall be 1112 transferred monthly to the Revenue Sharing Trust Fund for 1113 Municipalities pursuant to s. 218.215.

If the total revenue to 1114 be distributed pursuant to this subparagraph is at least as 1115 great as the amount due from the Revenue Sharing Trust Fund for 1116 Municipalities and the former Municipal Financial Assistance 1117 Trust Fund in state fiscal year 1999-2000, no municipality shall 1118 receive less than the amount due from the Revenue Sharing Trust 1119 Fund for Municipalities and the former Municipal Financial 1120 Assistance Trust Fund in state fiscal year 1999-2000.

If the 1121 total proceeds to be distributed are less than the amount 1122 received in combination from the Revenue Sharing Trust Fund for 1123 Municipalities and the former Municipal Financial Assistance 1124 Trust Fund in state fiscal year 1999-2000, each municipality 1125 shall receive an amount proportionate to the amount it was due 1126 in state fiscal year 1999-2000. 1127 6. Of the remaining proceeds: 1128 a. In each fiscal year, the sum of $29,915,500 shall be 1129 divided into as many equal parts as there are counties in the 1130 state, and one part shall be distributed to each county. The 1131

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 40 of 68 CODING: Words stricken are deletions; words underlined are additions. distribution among the several counties must begin each fiscal 1132 year on or before January 5th and continue monthly for a total 1133 of 4 months.

If a local or special law required that any moneys 1134 accruing to a county in fiscal year 1999-2000 under the then-1135 existing provisions of s. 550.135 be paid directly to the 1136 district school board, special district, or a municipal 1137 government, such payment must continue until the local or 1138 special law is amended or repealed.

The state covenants with 1139 holders of bonds or other instruments of indebtedness issued by 1140 local governments, special districts, or district school boards 1141 before July 1, 2000, that it is not the intent of this 1142 subparagraph to adversely affect the rights of those holders or 1143 relieve local governments, special districts, or district school 1144 boards of the duty to meet their obligations as a result of 1145 previous pledges or assignments or trusts entered into which 1146 obligated funds received from the distribution to county 1147 governments under then-existing s. 550.135.

This distribution 1148 specifically is in lieu of funds distributed under s. 550.135 1149 before July 1, 2000. 1150 b. The department shall distribute $166,667 monthly to each 1151 applicant certified as a facility for a new or retained 1152 professional sports franchise pursuant to s. 288.1162. Up to 1153 $41,667 shall be distributed monthly by the department to each 1154 certified applicant as defined in s. 288.11621 for a facility 1155 for a spring training franchise.

However, not more than $416,670 1156 may be distributed monthly in the aggregate to all certified 1157 applicants for facilities for spring training franchises. 1158 Distributions begin 60 days after such certification and 1159 continue for not more than 30 years, except as otherwise 1160

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 41 of 68 CODING: Words stricken are deletions; words underlined are additions. provided in s. 288.11621. A certified applicant identified in 1161 this sub-subparagraph may not receive more in distributions than 1162 expended by the applicant for the public purposes provided in s. 1163 288.1162(5) or s. 288.11621(3). 1164 c.

The department shall distribute up to $83,333 monthly to 1165 each certified applicant as defined in s. 288.11631 for a 1166 facility used by a single spring training franchise, or up to 1167 $166,667 monthly to each certified applicant as defined in s. 1168 288.11631 for a facility used by more than one spring training 1169 franchise.

Monthly distributions begin 60 days after such 1170 certification or July 1, 2016, whichever is later, and continue 1171 for not more than 20 years to each certified applicant as 1172 defined in s. 288.11631 for a facility used by a single spring 1173 training franchise or not more than 25 years to each certified 1174 applicant as defined in s. 288.11631 for a facility used by more 1175 than one spring training franchise.

A certified applicant 1176 identified in this sub-subparagraph may not receive more in 1177 distributions than expended by the applicant for the public 1178 purposes provided in s. 288.11631(3). 1179 d. The department shall distribute $15,333 monthly to the 1180 State Transportation Trust Fund. 1181 e.(

I) On or before July 25, 2021, August 25, 2021, and 1182 September 25, 2021, the department shall distribute $324,533,334 1183 in each of those months to the Unemployment Compensation Trust 1184 Fund, less an adjustment for refunds issued from the General 1185 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 1186 distribution. The adjustments made by the department to the 1187 total distributions shall be equal to the total refunds made 1188 pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 1189

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 42 of 68 CODING: Words stricken are deletions; words underlined are additions. subtracted from any single distribution exceeds the 1190 distribution, the department may not make that distribution and 1191 must subtract the remaining balance from the next distribution. 1192 (II) Beginning July 2022, and on or before the 25th day of 1193 each month, the department shall distribute $90 million monthly 1194 to the Unemployment Compensation Trust Fund. 1195 (III) If the ending balance of the Unemployment 1196 Compensation Trust Fund exceeds $4,071,519,600 on the last day 1197 of any month, as determined from United States Department of the 1198 Treasury data, the Office of Economic and Demographic Research 1199 shall certify to the department that the ending balance of the 1200 trust fund exceeds such amount. 1201 (IV) This sub-subparagraph is repealed, and the department 1202 shall end monthly distributions under sub-sub-subparagraph (II), 1203 on the date the department receives certification under sub-sub-1204 subparagraph (III). 1205 f.

Beginning July 1, 2023, in each fiscal year, the 1206 department shall distribute $27.5 million to the Florida 1207 Agricultural Promotional Campaign Trust Fund under s. 571.26, 1208 for further distribution in accordance with s. 571.265. This 1209 sub-subparagraph is repealed June 30, 2025. 1210 7. All other proceeds must remain in the General Revenue 1211 Fund. 1212

Section 26. Subsection (8) of

section 220.02, Florida 1213 Statutes, is amended to read: 1214 220.02 Legislative intent.— 1215

(8) It is the intent of the Legislature that credits 1216 against either the corporate income tax or the franchise tax be 1217 applied in the following order: those enumerated in s. 631.828, 1218

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 43 of 68 CODING: Words stricken are deletions; words underlined are additions. those enumerated in s. 220.191, those enumerated in s. 220.181, 1219 those enumerated in s. 220.183, those enumerated in s. 220.182, 1220 those enumerated in s. 220.1895, those enumerated in s. 220.195, 1221 those enumerated in s. 220.184, those enumerated in s. 220.186, 1222 those enumerated in s. 220.1845, those enumerated in s. 220.19, 1223 those enumerated in s. 220.185, those enumerated in s. 220.1875, 1224 those enumerated in s. 220.1876, those enumerated in s. 1225 220.1877, those enumerated in s. 220.1878, those enumerated in 1226 s. 220.193, those enumerated in former s. 288.9916, those 1227 enumerated in former s. 220.1899, those enumerated in former s. 1228 220.194, those enumerated in s. 220.196, those enumerated in s. 1229 220.198, those enumerated in s. 220.1915, those enumerated in s. 1230 220.199, and those enumerated in s. 220.1991, and those 1231 enumerated in s. 220.1992. 1232

Section 27. Effective upon this act becoming a law, 1233 paragraph (

n) of subsection (1) and paragraph (

c) of subsection 1234 (2) of

section 220.03, Florida Statutes, are amended to read: 1235 220.03

Definitions.— 1236

(1) SPECIFIC TERMS.—When used in this code, and when not 1237 otherwise distinctly expressed or manifestly incompatible with 1238 the intent thereof, the following terms shall have the following 1239 meanings: 1240 (n) “Internal Revenue Code” means the United States 1241 Internal Revenue Code of 1986, as amended and in effect on 1242 January 1, 2024 2023, except as provided in subsection (3). 1243

(2) DEFINITIONAL RULES.—When used in this code and neither 1244 otherwise distinctly expressed nor manifestly incompatible with 1245 the intent thereof: 1246 (

c) Any term used in this code has the same meaning as when 1247

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 44 of 68 CODING: Words stricken are deletions; words underlined are additions. used in a comparable context in the Internal Revenue Code and 1248 other statutes of the United States relating to federal income 1249 taxes, as such code and statutes are in effect on January 1, 1250 2024 2023. However, if subsection (3) is implemented, the 1251 meaning of a term shall be taken at the time the term is applied 1252 under this code. 1253

Section 28.

(1) The amendment made by this act to s. 1254 220.03, Florida Statutes, operates retroactively to January 1, 1255 2024. 1256

(2) This

section shall take effect upon becoming a law. 1257

Section 29. Paragraph (

b) of subsection (1) and subsections 1258 (3) and (4) of

section 220.1915, Florida Statutes, are amended 1259 to read: 1260 220.1915 Credit for qualified railroad reconstruction or 1261 replacement expenditures.— 1262

(1) For purposes of this section: 1263 (b) “Qualifying railroad” means any taxpayer that was a 1264 Class II or Class III railroad operating in this state on the 1265 last day of the taxable year for which the credit is claimed, 1266 pursuant to the classifications in effect for that year as set 1267 by the United States Surface Transportation Board or its 1268 successor. 1269 (3)(

a) A qualifying railroad must submit to the department 1270 with its return an application including any documentation or 1271 information required by the department to demonstrate 1272 eligibility for the credit allowed under this section. The 1273 application may be submitted no later than 120 days following 1274 the conclusion of the taxable year in which qualified 1275 expenditures were incurred. 1276

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 45 of 68 CODING: Words stricken are deletions; words underlined are additions. (

b) If the qualifying railroad is not a taxpayer under this 1277 chapter, the qualifying railroad must submit the required 1278 application including any documentation or information required 1279 by the department directly to the department no later than May 1 1280 of the calendar year following the year in which the qualified 1281 expenditures were made, in accordance with rules adopted by the 1282 department. 1283 (

c) The qualifying railroad must include an affidavit 1284 certifying that all information contained in the application is 1285 true and correct, and supporting documentation must include any 1286 relevant information, as determined by the department, to verify 1287 eligibility of qualified expenditures made in this state for the 1288 credit allowed under this section. The supporting documentation 1289 must include, but is not limited to, the following: 1290 1. The number of track miles owned or leased in this state 1291 by the qualifying railroad; 1292 2. A description of qualified expenditures; and 1293 3.

Financial records necessary to verify the accuracy of 1294 the information submitted pursuant to this subsection a copy of 1295 any Internal Revenue Service Form 8900, or its equivalent, if 1296 such documentation was filed with the Internal Revenue Service 1297 for any credit under 26 U.S.C. s. 45G for which the federal 1298 credit related in whole or in part to the qualified expenditures 1299 in this state for which the credit is sought. 1300 (

d) If the qualifying railroad is a taxpayer under this 1301

chapter and the credit earned exceeds the taxpayer’s liability 1302 under this

chapter for that year, or if the qualifying railroad 1303 is not a taxpayer under this chapter, 1304 (

c) The department must issue a letter to the qualifying 1305

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 46 of 68 CODING: Words stricken are deletions; words underlined are additions. railroad within 45 30 days after receipt of the completed 1306 application indicating the amount of the approved credit 1307 available for carryover or transfer in accordance with 1308 subsection (4). 1309 (d)(

e) The department may consult with the Department of 1310 Transportation regarding the qualifications, ownership, or 1311 classification of any qualifying railroad applying for a credit 1312 under this section. The Department of Transportation shall 1313 provide technical assistance, when requested by the department, 1314 on any technical audits performed pursuant to this section. 1315 (4)(

a) If the credit granted under this

section is not 1316 fully used in the any one taxable year in which the credit is 1317 earned because of insufficient tax liability on the part of the 1318 qualifying railroad, or because the qualifying railroad is not 1319 subject to tax under this chapter, the unused amount may be 1320 carried forward for a period not to exceed 5 taxable years or 1321 the qualifying railroad may transfer all or a portion of the tax 1322 credit earned may be transferred in accordance with paragraph 1323 (b). The carryover or transferred credit may be used in the 1324 taxable year in which the credit is earned or any of the 5 1325 subsequent taxable years, when the tax imposed by this

chapter 1326 for that taxable year exceeds the credit for which the 1327 qualifying railroad or transferee under paragraph (

b) is 1328 eligible in that taxable year under this subsection, after 1329 applying the other credits and unused carryovers in the order 1330 provided by s. 220.02(8). 1331 (b)1. The credit under this

section may be transferred: 1332 a. By written agreement to a taxpayer subject to the tax 1333 under this

chapter and that either transports property using the 1334

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 47 of 68 CODING: Words stricken are deletions; words underlined are additions. rail facilities of the qualifying railroad or furnishes 1335 railroad-related property or services to any railroad operating 1336 in this state, or is a railroad, as those terms are defined in 1337 26 C.F.R. s. 1.45G-1(b); and 1338 b. At any time during the 5 taxable years following the 1339 taxable year the credit was originally earned by the qualifying 1340 railroad. 1341 2. The written agreement required for transfer under this 1342 paragraph shall: 1343 a.

Be filed jointly by the qualifying railroad and the 1344 transferee with the department within 30 days after the 1345 transfer, in accordance with rules adopted by the department; 1346 and 1347 b. Contain all of the following information: the name, 1348 address, and taxpayer identification number for the qualifying 1349 railroad and the transferee; the amount of the credit being 1350 transferred; the taxable year in which the credit was originally 1351 earned by the qualifying railroad; and the remaining taxable 1352 years for which the credit may be claimed. 1353

Section

Section 220.1992, Florida Statutes, is created 1354 to read: 1355 220.1992 Individuals with Unique Abilities Tax Credit 1356 Program.— 1357

(1) For purposes of this section, the term: 1358 (a) “Qualified employee” means an individual who has a 1359 disability, as that term is defined in s. 413.801, and has been 1360 employed for at least 6 months by a qualified taxpayer. 1361 (b) “Qualified taxpayer” means a taxpayer who employs a 1362 qualified employee at a business located in this state. 1363

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 48 of 68 CODING: Words stricken are deletions; words underlined are additions.

(2) For a taxable year beginning on or after January 1, 1364 2024, a qualified taxpayer is eligible for a credit against the 1365 tax imposed by this

chapter in an amount up to $1,000 for each 1366 qualified employee such taxpayer employed during the taxable 1367 year. The tax credit shall equal one dollar for each hour the 1368 qualified employee worked during the taxable year, up to 1,000 1369 hours. 1370 (3)(

a) The department may adopt rules governing the manner 1371 and form of applications for the tax credit and establishing 1372 requirements for the proper administration of the tax credit. 1373 The form must include an affidavit certifying that all 1374 information contained within the application is true and correct 1375 and must require the taxpayer to specify the number of qualified 1376 employees for whom a credit under this

section is being claimed 1377 and the number of hours each qualified employee worked during 1378 the taxable year. 1379 (

b) The department must approve the tax credit prior to the 1380 taxpayer taking the credit on a return. The department must 1381 approve credits on a first-come, first-served basis. If the 1382 department determines that an application is incomplete, the 1383 department shall notify the taxpayer in writing and the taxpayer 1384 shall have 30 days after receiving such notification to correct 1385 any deficiency. If corrected in a timely manner, the application 1386 must be deemed completed as of the date the application was 1387 first submitted. 1388 (

c) A taxpayer may not claim a tax credit of more than 1389 $10,000 under this

section in any one taxable year. 1390 (

d) A taxpayer may carry forward any unused portion of a 1391 tax credit under this

section for up to 5 taxable years. The 1392

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 49 of 68 CODING: Words stricken are deletions; words underlined are additions. carryover may be used in a subsequent year when the tax imposed 1393 by this

chapter for such year exceeds the credit for such year 1394 under this

section after applying the other credits and unused 1395 credit carryovers in the order provided in s. 220.02(8). 1396

(4) The combined total amount of tax credits which may be 1397 granted under this

section is $5 million in each of state fiscal 1398 years 2024-2025, 2025-2026, and 2026-2027. 1399

(5) The department may consult with the Department of 1400 Commerce and the Agency for Persons with Disabilities to 1401 determine if an individual is a qualified employee. The 1402 Department of Commerce and the Agency for Persons with 1403 Disabilities shall provide technical assistance, when requested 1404 by the department, on any such question. 1405

Section 31. Present paragraphs (

c) and (

d) of subsection 1406 (2) of

section 220.222, Florida Statutes, are redesignated as 1407 paragraphs (

d) and (e), respectively, and a new paragraph (

c) is 1408 added to that subsection, to read: 1409 220.222 Returns; time and place for filing.— 1410 (2) 1411 (

c) When a taxpayer has been granted an extension or 1412 extensions of time within which to file its federal income tax 1413 return for any taxable year due to a federally declared disaster 1414 that included locations within this state, and if the 1415 requirements of s. 220.32 are met, the due date of the return 1416 required under this code is automatically extended to 15 1417 calendar days after the due date for such taxpayer’s federal 1418 income tax return, including any extensions provided for such 1419 return for a federally declared disaster. Nothing in this 1420 paragraph affects the authority of the executive director to 1421

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 50 of 68 CODING: Words stricken are deletions; words underlined are additions. order an extension or waiver pursuant to s. 213.055(2). 1422

Section 32. Subsection (2) and paragraphs (

a) and (

b) of 1423 subsection (5) of

section 402.62, Florida Statutes, are amended 1424 to read: 1425 402.62 Strong Families Tax Credit.— 1426

(2) STRONG FAMILIES TAX CREDITS; ELIGIBILITY.— 1427 (

a) The Department of Children and Families shall designate 1428 as an eligible charitable organization an organization that 1429 meets all of the following requirements: 1430 1. Is exempt from federal income taxation under s. 1431 501(c)(3) of the Internal Revenue Code. 1432 2. Is a Florida entity formed under

chapter 605,

chapter 1433 607, or

chapter 617 and whose principal office is located in 1434 this state. 1435 3. Receives referrals from Department of Children and 1436 Families child protective investigators to provide direct 1437 services and support to at-risk children and families. 1438 4. Provides services to: 1439 a. Prevent child abuse, neglect, abandonment, or 1440 exploitation; 1441 b. Assist fathers in learning and improving parenting 1442 skills or to engage absent fathers in being more engaged in 1443 their children’s lives; 1444 c.

Provide books to the homes of children eligible for a 1445 federal free or reduced-price meals program or those testing 1446 below grade level in kindergarten through grade 5; 1447 d. Assist families with children who have a chronic illness 1448 or a physical, intellectual, developmental, or emotional 1449 disability; or 1450

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 51 of 68 CODING: Words stricken are deletions; words underlined are additions. d.e. Provide workforce development services to families of 1451 children eligible for a federal free or reduced-price meals 1452 program. 1453 5.4.

Provides to the Department of Children and Families 1454 accurate information, including, at a minimum, a description of 1455 the services provided by the organization which are eligible for 1456 funding under this section; the total number of individuals 1457 served through those services during the last calendar year and 1458 the number served during the last calendar year using funding 1459 under this section; basic financial information regarding the 1460 organization and services eligible for funding under this 1461 section; outcomes for such services; and contact information for 1462 the organization. 1463 6.5.

Annually submits a statement, signed under penalty of 1464 perjury by a current officer of the organization, that the 1465 organization meets all criteria to qualify as an eligible 1466 charitable organization, has fulfilled responsibilities under 1467 this

section for the previous fiscal year if the organization 1468 received any funding through this credit during the previous 1469 year, and intends to fulfill its responsibilities during the 1470 upcoming year. 1471 7.6. Provides any documentation requested by the Department 1472 of Children and Families to verify eligibility as an eligible 1473 charitable organization or compliance with this section. 1474 (

b) The Department of Children and Families may not 1475 designate as an eligible charitable organization an organization 1476 that: 1477 1. Provides abortions or pays for or provides coverage for 1478 abortions; or 1479

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 52 of 68 CODING: Words stricken are deletions; words underlined are additions. 2. Has received more than 50 percent of its total annual 1480 revenue from a federal, state, or local governmental agency the 1481 Department of Children and Families, either directly or via a 1482 contractor of such an agency the department, in the prior fiscal 1483 year. 1484

(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 1485 AND LIMITATIONS.— 1486 (

a) Beginning in fiscal year 2024-2025 2023-2024, the tax 1487 credit cap amount is $40 $20 million in each state fiscal year. 1488 (

b) Beginning October 1, 2021, A taxpayer may submit an 1489 application to the Department of Revenue for a tax credit or 1490 credits to be taken under one or more of s. 211.0253, s. 1491 212.1834, s. 220.1877, s. 561.1213, or s. 624.51057, beginning 1492 at 9 a.m. on the first day of the calendar year that is not a 1493 Saturday, Sunday, or legal holiday. 1494 1.

The taxpayer shall specify in the application each tax 1495 for which the taxpayer requests a credit and the applicable 1496 taxable year for a credit under s. 220.1877 or s. 624.51057 or 1497 the applicable state fiscal year for a credit under s. 211.0253, 1498 s. 212.1834, or s. 561.1213. For purposes of s. 220.1877, a 1499 taxpayer may apply for a credit to be used for a prior taxable 1500 year before the date the taxpayer is required to file a return 1501 for that year pursuant to s. 220.222.

For purposes of s. 1502 624.51057, a taxpayer may apply for a credit to be used for a 1503 prior taxable year before the date the taxpayer is required to 1504 file a return for that prior taxable year pursuant to ss. 1505 624.509 and 624.5092. The application must specify the eligible 1506 charitable organization to which the proposed contribution will 1507 be made. The Department of Revenue shall approve tax credits on 1508

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 53 of 68 CODING: Words stricken are deletions; words underlined are additions. a first-come, first-served basis and must obtain the division’s 1509 approval before approving a tax credit under s. 561.1213. 1510 2. Within 10 days after approving or denying an 1511 application, the Department of Revenue shall provide a copy of 1512 its approval or denial letter to the eligible charitable 1513 organization specified by the taxpayer in the application. 1514

Section 33. For the $20 million in additional credit under 1515 s. 402.62, Florida Statutes, available for fiscal year 2024-2025 1516 pursuant to changes made by this act, a taxpayer may submit an 1517 application to the Department of Revenue beginning at 9 a.m. on 1518 July 1, 2024. 1519

Section 34. Present paragraph (

b) of subsection (1) of 1520

section 561.121, Florida Statutes, is redesignated as paragraph 1521 (c), and a new paragraph (

b) is added to that subsection, to 1522 read: 1523 561.121 Deposit of revenue.— 1524

(1) All state funds collected pursuant to ss. 563.05, 1525 564.06, 565.02(9), and 565.12 shall be paid into the State 1526 Treasury and disbursed in the following manner: 1527 (

b) After the required distribution to the Alcoholic 1528 Beverage and Tobacco Trust Fund pursuant to paragraph (a), 1529 $416,667 shall be distributed monthly to each of the following: 1530 1. The Sylvester Comprehensive Cancer Center at the 1531 University of Miami; 1532 2. The Board of Directors of the University of Florida 1533 Shands Cancer Center; and 1534 3. The Mayo Clinic Cancer Center in Jacksonville. 1535 1536 These funds are appropriated monthly, to be used for lawful 1537

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 54 of 68 CODING: Words stricken are deletions; words underlined are additions. purposes, including constructing, furnishing, equipping, 1538 financing, operating, and maintaining cancer research and 1539 clinical and related facilities, and furnishing, equipping, 1540 operating, and maintaining other properties owned or leased by 1541 the Sylvester Comprehensive Cancer Center at the University of 1542 Miami, the University of Florida Shands Cancer Center, and the 1543 Mayo Clinic Cancer Center in Jacksonville. This paragraph is 1544 repealed June 30, 2054. 1545

Section 35. Notwithstanding the expiration date in

section 1546 41 of

chapter 2023-157, Laws of Florida,

section 571.26, Florida 1547 Statutes, is reenacted to read: 1548 571.26 Florida Agricultural Promotional Campaign Trust 1549 Fund.—There is hereby created the Florida Agricultural 1550 Promotional Campaign Trust Fund within the Department of 1551 Agriculture and Consumer Services to receive all moneys related 1552 to the Florida Agricultural Promotional Campaign.

Moneys 1553 deposited in the trust fund shall be appropriated for the sole 1554 purpose of implementing the Florida Agricultural Promotional 1555 Campaign, except for money deposited in the trust fund pursuant 1556 to s. 212.20(6)(d)6.h., which shall be held separately and used 1557 solely for the purposes identified in s. 571.265. 1558

Section

Section 41 of

chapter 2023-157, Laws of 1559 Florida, is repealed. 1560

Section 37. Subsection (5) of

section 571.265, Florida 1561 Statutes, is amended to read: 1562 571.265 Promotion of Florida thoroughbred breeding and of 1563 thoroughbred racing at Florida thoroughbred tracks; distribution 1564 of funds.— 1565

(5) This

section is repealed July 1, 2025, unless reviewed 1566

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 55 of 68 CODING: Words stricken are deletions; words underlined are additions. and saved from repeal by the Legislature. 1567

Section 38. Paragraph (

d) is added to subsection (1) of 1568

section 624.509, Florida Statutes, to read: 1569 624.509 Premium tax; rate and computation.— 1570

(1) In addition to the license taxes provided for in this 1571 chapter, each insurer shall also annually, and on or before 1572 March 1 in each year, except as to wet marine and transportation 1573 insurance taxed under s. 624.510, pay to the Department of 1574 Revenue a tax on insurance premiums, premiums for title 1575 insurance, or assessments, including membership fees and policy 1576 fees and gross deposits received from subscribers to reciprocal 1577 or interinsurance agreements, and on annuity premiums or 1578 considerations, received during the preceding calendar year, the 1579 amounts thereof to be determined as set forth in this section, 1580 to wit: 1581 (

d) An insurance policy, contract, or endorsement providing 1582 personal or commercial lines coverage for the peril of flood or 1583 excess coverage for the peril of flood on any structure or the 1584 contents of personal property contained therein which provides 1585 coverage for a 12 month period with an effective date on or 1586 after July 1, 2024, and no later than June 30, 2025, is exempt 1587 from the tax on insurance premiums. As used in this paragraph, 1588 the term “flood” has the same meaning as provided in s. 1589 627.715(1)(b). This paragraph is repealed on June 30, 2025. 1590

Section

Section 624.5108, Florida Statutes, is created 1591 to read: 1592 624.5108 Residential Property Insurance Premium Tax 1593 Credit.— 1594

(1) An insurer issuing a policy providing property 1595

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 56 of 68 CODING: Words stricken are deletions; words underlined are additions. insurance on a residential dwelling with a coverage amount of 1596 $750,000 or less shall provide a credit to the policyholder in 1597 the amount of 1.75 percent of the net premium due. 1598

(2) The credit granted under subsection (1) applies to an 1599 insurance policy that provides coverage for a 12-month period 1600 with an effective date on or after July 1, 2024, and no later 1601 than June 30, 2025. 1602

(3) The amount of the credit provided to the policyholder 1603 pursuant to subsection (1) must be separately stated on the 1604 declarations page of the insurance policy. 1605

(4) There is allowed a credit of 100 percent of the credit 1606 provided pursuant to subsection (1) against any tax due under s. 1607 624.509(1). An insurer claiming a credit against premium tax 1608 liability pursuant to this subsection is not required to pay any 1609 additional retaliatory tax levied under s. 624.5091 as a result 1610 of claiming such credit.

Section 624.5091 does not limit such 1611 credit in any manner. 1612

(5) If a credit granted under s. 175.141 and under s. 1613 185.12 against any tax due under s. 624.509(1) is not fully used 1614 in any one year because of insufficient tax liability, the 1615 unused amount may be carried forward for a period not to exceed 1616 5 years. 1617

(6) If a credit for income taxes paid under

chapter 220 is 1618 not fully used in any one year because of insufficient tax 1619 liability, the unused amount may be carried forward for a period 1620 not to exceed 5 years. 1621

(7) The credit limitation under s. 624.509(6) is not 1622 affected by the credit pursuant to subsection (4). If a credit 1623 allowed under s. 624.509(5), as such credit is limited by s. 1624

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 57 of 68 CODING: Words stricken are deletions; words underlined are additions. 624.509(6), is not fully used in any one year because of 1625 insufficient tax liability, the unused amount may be carried 1626 forward for a period not to exceed 5 years. 1627

(8) This

section is repealed June 30, 2030. 1628

Section 40. State fire marshal assessment and surcharge; 1629 assessment holiday.— 1630

(1) The state fire marshal regulatory assessment and 1631 surcharge under s. 624.515, Florida Statutes, may not be 1632 assessed and imposed on a policy providing property insurance on 1633 a residential dwelling with a coverage amount of $750,000 or 1634 less written for a coverage of 12 months with an effective date 1635 on or after July 1, 2024, and no later than June 30, 2025. 1636

(2) The amount of the assessment and surcharge not assessed 1637 and imposed on a policy pursuant to subsection (1) must be 1638 provided as a credit to the policyholder and separately 1639 disclosed on the declarations page of the insurance policy. 1640

(3) This

section expires June 30, 2025. 1641

Section 41. Florida Insurance Guaranty Association; 1642 assessment credit.— 1643

(1) An insurer issuing a policy providing property 1644 insurance on a residential dwelling with a coverage amount of 1645 $750,000 or less shall provide a credit to the policyholder in 1646 the amount of assessment levied pursuant to s. 631.57(3)(f), 1647 Florida Statutes. 1648

(2) The credit granted under subsection (1) applies to an 1649 insurance policy that provides coverage for a 12-month period 1650 with an effective date on or after July 1, 2024, and no later 1651 than June 30, 2025. 1652

(3) The amount of the credit provided to the policyholder 1653

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 58 of 68 CODING: Words stricken are deletions; words underlined are additions. pursuant to subsection (1) must be separately disclosed on the 1654 declarations page of the insurance policy. 1655

(3) There is allowed a credit of 100 percent of the credit 1656 pursuant to subsection (1) against any assessments levied 1657 pursuant to s. 631.57(3)(f), Florida Statutes, and payable by an 1658 insurer to the Florida Insurance Guaranty Association. 1659

(4) This

section expires June 30, 2025. 1660

Section 42. Disaster preparedness supplies; sales tax 1661 holiday.— 1662

(1) The tax levied under

chapter 212, Florida Statutes, may 1663 not be collected during the period from June 1, 2024, through 1664 June 14, 2024, or during the period from August 24, 2024, 1665 through September 6, 2024, on the sale of: 1666 (

a) A portable self-powered light source with a sales price 1667 of $40 or less. 1668 (

b) A portable self-powered radio, two-way radio, or 1669 weather-band radio with a sales price of $50 or less. 1670 (

c) A tarpaulin or other flexible waterproof sheeting with 1671 a sales price of $100 or less. 1672 (

d) An item normally sold as, or generally advertised as, a 1673 ground anchor system or tie-down kit with a sales price of $100 1674 or less. 1675 (

e) A gas or diesel fuel tank with a sales price of $50 or 1676 less. 1677 (

f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt, 1678 or 9-volt batteries, excluding automobile and boat batteries, 1679 with a sales price of $50 or less. 1680 (

g) A nonelectric food storage cooler with a sales price of 1681 $60 or less. 1682

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 59 of 68 CODING: Words stricken are deletions; words underlined are additions. (

h) A portable generator used to provide light or 1683 communications or preserve food in the event of a power outage 1684 with a sales price of $3,000 or less. 1685 (

i) Reusable ice with a sales price of $20 or less. 1686 (

j) A portable power bank with a sales price of $60 or 1687 less. 1688 (

k) A smoke detector or smoke alarm with a sales price of 1689 $70 or less. 1690 (

l) A fire extinguisher with a sales price of $70 or less. 1691 (

m) A carbon monoxide detector with a sales price of $70 or 1692 less. 1693 (

n) The following supplies necessary for the evacuation of 1694 household pets purchased for noncommercial use: 1695 1. Bags of dry dog food or cat food weighing 50 or fewer 1696 pounds with a sales price of $100 or less per bag. 1697 2. Cans or pouches of wet dog food or cat food with a sales 1698 price of $10 or less per can or pouch or the equivalent if sold 1699 in a box or case. 1700 3. Over-the-counter pet medications with a sales price of 1701 $100 or less per item. 1702 4. Portable kennels or pet carriers with a sales price of 1703 $100 or less per item. 1704 5.

Manual can openers with a sales price of $15 or less per 1705 item. 1706 6. Leashes, collars, and muzzles with a sales price of $20 1707 or less per item. 1708 7. Collapsible or travel-sized food bowls or water bowls 1709 with a sales price of $15 or less per item. 1710 8. Cat litter weighing 25 or fewer pounds with a sales 1711

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 60 of 68 CODING: Words stricken are deletions; words underlined are additions. price of $25 or less per item. 1712 9. Cat litter pans with a sales price of $15 or less per 1713 item. 1714 10. Pet waste disposal bags with a sales price of $15 or 1715 less per package. 1716 11. Pet pads with a sales price of $20 or less per box or 1717 package. 1718 12. Hamster or rabbit substrate with a sales price of $15 1719 or less per package. 1720 13. Pet beds with a sales price of $40 or less per item. 1721

(2) The tax exemptions provided in this

section do not 1722 apply to sales within a theme park or entertainment complex as 1723 defined in s. 509.013(9), Florida Statutes, within a public 1724 lodging establishment as defined in s. 509.013(4), Florida 1725 Statutes, or within an airport as defined in s. 330.27(2), 1726 Florida Statutes. 1727

(3) The Department of Revenue is authorized, and all 1728 conditions are deemed met, to adopt emergency rules pursuant to 1729 s. 120.54(4), Florida Statutes, for the purpose of implementing 1730 this section. 1731

(4) This

section shall take effect upon this act becoming a 1732 law. 1733

Section 43. Freedom Month; sales tax holiday.— 1734

(1) The taxes levied under

chapter 212, Florida Statutes, 1735 may not be collected on purchases made during the period from 1736 July 1, 2024, through July 31, 2024, on: 1737 (

a) The sale by way of admissions, as defined in s. 1738 212.02(1), Florida Statutes, for: 1739 1. A live music event scheduled to be held on any date or 1740

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 61 of 68 CODING: Words stricken are deletions; words underlined are additions. dates from July 1, 2024, through December 31, 2024; 1741 2. A live sporting event scheduled to be held on any date 1742 or dates from July 1, 2024, through December 31, 2024; 1743 3. A movie to be shown in a movie theater on any date or 1744 dates from July 1, 2024, through December 31, 2024; 1745 4. Entry to a museum, including any annual passes; 1746 5. Entry to a state park, including any annual passes; 1747 6.

Entry to a ballet, play, or musical theatre performance 1748 scheduled to be held on any date or dates from July 1, 2024, 1749 through December 31, 2024; 1750 7. Season tickets for ballets, plays, music events, or 1751 musical theatre performances; 1752 8. Entry to a fair, festival, or cultural event scheduled 1753 to be held on any date or dates from July 1, 2024, through 1754 December 31, 2024; or 1755 9. Use of or access to private and membership clubs 1756 providing physical fitness facilities from July 1, 2024, through 1757 December 31, 2024. 1758 (

b) The retail sale of boating and water activity supplies, 1759 camping supplies, fishing supplies, general outdoor supplies, 1760 residential pool supplies, children’s toys and children’s 1761 athletic equipment.

As used in this section, the term: 1762 1. “Boating and water activity supplies” means life jackets 1763 and coolers with a sales price of $75 or less; recreational pool 1764 tubes, pool floats, inflatable chairs, and pool toys with a 1765 sales price of $35 or less; safety flares with a sales price of 1766 $50 or less; water skis, wakeboards, kneeboards, and 1767 recreational inflatable water tubes or floats capable of being 1768 towed with a sales price of $150 or less; paddleboards and 1769

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 62 of 68 CODING: Words stricken are deletions; words underlined are additions. surfboards with a sales price of $300 or less; canoes and kayaks 1770 with a sales price of $500 or less; paddles and oars with a 1771 sales price of $75 or less; and snorkels, goggles, and swimming 1772 masks with a sales price of $25 or less. 1773 2. “Camping supplies” means tents with a sales price of 1774 $200 or less; sleeping bags, portable hammocks, camping stoves, 1775 and collapsible camping chairs with a sales price of $50 or 1776 less; and camping lanterns and flashlights with a sales price of 1777 $30 or less. 1778 3. “Fishing supplies” means rods and reels with a sales 1779 price of $75 or less if sold individually, or $150 or less if 1780 sold as a set; tackle boxes or bags with a sales price of $30 or 1781 less; and bait or fishing tackle with a sales price of $5 or 1782 less if sold individually, or $10 or less if multiple items are 1783 sold together.

The term does not include supplies used for 1784 commercial fishing purposes. 1785 4. “General outdoor supplies” means sunscreen, sunblock, or 1786 insect repellant with a sales price of $15 or less; sunglasses 1787 with a sales price of $100 or less; binoculars with a sales 1788 prices of $200 or less; water bottles with a sales price of $30 1789 or less; hydration packs with a sales price of $50 or less; 1790 outdoor gas or charcoal grills with a sales price of $250 or 1791 less; bicycle helmets with a sales price of $50 or less; and 1792 bicycles with a sales price of $500 or less. 1793 5. “Residential pool supplies” means individual residential 1794 pool and spa replacement parts, nets, filters, lights, and 1795 covers with a sales price of $100 or less; and residential pool 1796 and spa chemicals purchased by an individual with a sales price 1797 of $150 or less. 1798

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 63 of 68 CODING: Words stricken are deletions; words underlined are additions.

(2) The tax exemptions provided in this

section do not 1799 apply to sales within a theme park or entertainment complex as 1800 defined in s. 509.013(9), Florida Statutes, within a public 1801 lodging establishment as defined in s. 509.013(4), Florida 1802 Statutes, or within an airport as defined in s. 330.27(2), 1803 Florida Statutes. 1804

(3) If a purchaser of an admission purchases the admission 1805 exempt from tax pursuant to this

section and subsequently 1806 resells the admission, the purchaser shall collect tax on the 1807 full sales price of the resold admission. 1808

(4) The Department of Revenue is authorized, and all 1809 conditions are deemed met, to adopt emergency rules pursuant to 1810 s. 120.54(4), Florida Statutes, for the purpose of implementing 1811 this section. 1812

(5) This

section shall take effect upon this act becoming a 1813 law. 1814

Section 44. Clothing, wallets, and bags; school supplies; 1815 learning aids and jigsaw puzzles; personal computers and 1816 personal computer-related accessories; sales tax holiday.— 1817

(1) The tax levied under

chapter 212, Florida Statutes, may 1818 not be collected during the period from July 29, 2024, through 1819 August 11, 2024 on the retail sale of: 1820 (

a) Clothing, wallets, or bags, including handbags, 1821 backpacks, fanny packs, and diaper bags, but excluding 1822 briefcases, suitcases, and other garment bags, having a sales 1823 price of $100 or less per item. As used in this paragraph, the 1824 term “clothing” means: 1825 1. Any

article of wearing apparel intended to be worn on or 1826 about the human body, excluding watches, watchbands, jewelry, 1827

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 64 of 68 CODING: Words stricken are deletions; words underlined are additions. umbrellas, and handkerchiefs; and 1828 2. All footwear, excluding skis, swim fins, roller blades, 1829 and skates. 1830 (

b) School supplies having a sales price of $50 or less per 1831 item. As used in this paragraph, the term “school supplies” 1832 means pens, pencils, erasers, crayons, notebooks, notebook 1833 filler paper, legal pads, binders, lunch boxes, construction 1834 paper, markers, folders, poster board, composition books, poster 1835 paper, scissors, cellophane tape, glue or paste, rulers, 1836 computer disks, staplers and staples used to secure paper 1837 products, protractors, and compasses. 1838 (

c) Learning aids and jigsaw puzzles having a sales price 1839 of $30 or less. As used in this paragraph, the term “learning 1840 aids” means flashcards or other learning cards, matching or 1841 other memory games, puzzle books and search-and-find books, 1842 interactive or electronic books and toys intended to teach 1843 reading or math skills, and stacking or nesting blocks or sets. 1844 (

d) Personal computers or personal computer-related 1845 accessories purchased for noncommercial home or personal use 1846 having a sales price of $1,500 or less. As used in this 1847 paragraph, the term: 1848 1. “Personal computers” includes electronic book readers, 1849 calculators, laptops, desktops, handhelds, tablets, or tower 1850 computers.

The term does not include cellular telephones, video 1851 game consoles, digital media receivers, or devices that are not 1852 primarily designed to process data. 1853 2. “Personal computer-related accessories” includes 1854 keyboards, mice, personal digital assistants, monitors, other 1855 peripheral devices, modems, routers, and nonrecreational 1856

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 65 of 68 CODING: Words stricken are deletions; words underlined are additions. software, regardless of whether the accessories are used in 1857 association with a personal computer base unit. The term does 1858 not include furniture or systems, devices, software, monitors 1859 with a television tuner, or peripherals that are designed or 1860 intended primarily for recreational use. 1861

(2) The tax exemptions provided in this

section do not 1862 apply to sales within a theme park or entertainment complex as 1863 defined in s. 509.013(9), Florida Statutes, within a public 1864 lodging establishment as defined in s. 509.013(4), Florida 1865 Statutes, or within an airport as defined in s. 330.27(2), 1866 Florida Statutes. 1867

(3) The tax exemptions provided in this

section apply at 1868 the option of the dealer if less than 5 percent of the dealer’s 1869 gross sales of tangible personal property in the prior calendar 1870 year consisted of items that would be exempt under this section. 1871 If a qualifying dealer chooses not to participate in the tax 1872 holiday, by July 15, 2024, the dealer must notify the Department 1873 of Revenue in writing of its election to collect sales tax 1874 during the holiday and must post a copy of that notice in a 1875 conspicuous location at its place of business. 1876

(4) The Department of Revenue is authorized, and all 1877 conditions are deemed met, to adopt emergency rules pursuant to 1878 s. 120.54(4), Florida Statutes, for the purpose of implementing 1879 this section. 1880

(5) This

section shall take effect upon this act becoming a 1881 law. 1882

Section 45. Tools commonly used by skilled trade workers; 1883 Tool Time sales tax holiday.— 1884

(1) The tax levied under

chapter 212, Florida Statutes, may 1885

Florida Senate - 2024 SB 7074 593-03552-24 20247074__ Page 66 of 68 CODING: Words stricken are deletions; words underlined are additions. not be collected during the period from September 1, 2024, 1886 through September 7, 2024, on the retail sale of: 1887 (

a) Hand tools with a sales price of $50 or less per item. 1888 (

b) Power tools with a sales price of $300 or less per 1889 item. 1890 (

c) Power tool batteries with a sales price of $150 or less 1891 per item. 1892 (

d) Work gloves with a sales price of $25 or less per pair. 1893 (

e) Safety glasse