Florida Senate - 2022 SB 1382 By Senator Gruters 23-00835B-22 20221382__ Page 1 of 64 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to tax administration; amending s. 2 72.011, F.S.; prohibiting taxpayers from submitting 3 certain records in tax proceedings under certain 4 circumstances; amending s. 120.80, F.S.; prohibiting 5 taxpayers from submitting certain records in tax 6 proceedings under certain circumstances; specifying 7 procedures relating to challenges to certain agency 8 statements; amending s. 201.02, F.S.; clarifying 9 existing law relating to establishing consideration 10 before the transfer of real property; requiring the 11 Department of Revenue to adopt rules; amending s. 12 202.34, F.S.; authorizing the department to respond to 13 contact initiated by taxpayers to discuss audits; 14 authorizing taxpayers to provide records and other 15 information to the department; authorizing the 16 department to examine documentation and other 17 information; providing construction; requiring 18 taxpayers to object to premature audits within a 19 certain timeframe; providing that a tolling period is 20 considered lifted under certain circumstances; 21 authorizing the department to adopt rules; amending s. 22 202.36, F.S.; creating a presumption regarding 23 proposed final agency action by the department; 24 authorizing the department to create estimates for 25 purposes of assessment under certain circumstances; 26 providing construction; amending ss. 206.14, 211.125, 27 212.14, and 220.735, F.S.; creating presumptions 28 regarding proposed final agency action by the 29

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 2 of 64 CODING: Words stricken are deletions; words underlined are additions. department; authorizing the department to create 30 estimates for purposes of assessment under certain 31 circumstances; amending s. 206.9931, F.S.; deleting 32 obsolete language; amending s. 212.05, F.S.; 33 clarifying conditions for application of an exemption 34 for sales taxes for certain nonresident purchasers of 35 boats or aircraft; revising requirements for an 36 affidavit; amending s. 212.08, F.S.; deleting a tax 37 exemption for building materials used in the 38 rehabilitation of real property located in an 39 enterprise zone; conforming provisions to changes made 40 by the act; amending s. 212.13, F.S.; requiring 41 certain dealers to maintain specified records; 42 providing construction; requiring the department to 43 notify the Division of Alcoholic Beverages and Tobacco 44 of the Department of Business and Professional 45 Regulation and dealers upon dealers’ failure to comply 46 with department requests for records; authorizing the 47 department to suspend resale certificates issued to 48 dealers under certain circumstances; authorizing 49 dealers to apply for administrative hearings under 50 certain circumstances; authorizing the department to 51 respond to contact initiated by taxpayers to discuss 52 audits; authorizing taxpayers to provide records and 53 other information; authorizing the department to 54 examine documentation and other information; providing 55 construction; requiring taxpayers to object to 56 premature audits within a certain timeframe; providing 57 that a tolling period is considered lifted under 58

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 3 of 64 CODING: Words stricken are deletions; words underlined are additions. certain circumstances; authorizing the department to 59 adopt rules; amending s. 213.051, F.S.; authorizing 60 the department to serve subpoenas on businesses 61 registered with the department; providing 62 construction; amending s. 213.06, F.S.; revising the 63 period in which, and conditions under which, the 64 executive director of the department may adopt 65 emergency rules; providing for an exemption from the 66 Administrative Procedure Act for any such emergency 67 rules; specifying conditions regarding the 68 effectiveness and the renewal of emergency rules; 69 providing construction; amending s. 213.21, F.S.; 70 providing for tolling of the statute of limitations 71 upon the issuance of assessments, rather than final 72 assessments; authorizing a taxpayer’s liability to be 73 settled or compromised under certain circumstances; 74 creating a rebuttable presumption; conforming a 75 provision to changes made by the act; specifying the 76 conditions for the department to consider requests to 77 settle or compromise any tax, interest, penalty, or 78 other liability; providing construction; amending s. 79 213.34, F.S.; revising audit procedures of the 80 department; authorizing the department to adopt rules; 81 requiring the department to refund any overpayments; 82 amending s. 213.345, F.S.; specifying conditions under 83 which a period is tolled during an audit; providing 84 construction; amending s. 213.67, F.S.; authorizing 85 the executive director of the department or his or her 86 designee to include additional daily accrued interest, 87

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 4 of 64 CODING: Words stricken are deletions; words underlined are additions. costs, and fees in a garnishment levy notice; revising 88 methods for delivery of levy notices; amending s. 89 220.42, F.S.; deleting obsolete language; amending s. 90 443.131, F.S.; excluding certain benefit charges from 91 the employer reemployment assistance contribution rate 92 calculation; amending s. 443.171, F.S.; requiring the 93 department and its tax collection service provider to 94 comply with requirements of the federal Treasury 95 Offset Program; authorizing the department or the tax 96 collection service provider to adopt rules; amending 97 s. 624.515, F.S.; requiring the department to make 98 available percentages of fire insurance; specify ing 99 requirements for insurers choosing not to use 100 percentages of fire insurance calculated by the 101 department; amending ss. 220.183, 288.0001, 290.0056, 102 290.007, 377.809, 624.5105, and 1011.94, F.S.; 103 conforming provisions and cross-references to changes 104 made by the act; providing effective dates. 105 106 Be It Enacted by the Legislature of the State of Florida: 107 108

Section 1. Paragraph (

c) is added to subsection (1) of 109

section 72.011, Florida Statutes, to read: 110 72.011 Jurisdiction of circuit courts in specific tax 111 matters; administrative hearings and appeals; time for 112 commencing action; parties; deposits.— 113 (1) 114 (

c) A taxpayer may not submit records pertaining to an 115 assessment or refund claim as evidence in any proceeding under 116

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 5 of 64 CODING: Words stricken are deletions; words underlined are additions. this

section if those records were available to, or required to 117 be kept by, the taxpayer and were not timely provided to the 118 Department of Revenue during the audit or protest period and 119 before submission of a petition for hearing pursuant to

chapter 120 120 or the filing of an action under paragraph (a). 121

Section 2. Paragraph (

b) of subsection (14) of

section 122 120.80, Florida Statutes, is amended, and subsection (19) is 123 added to that section, to read: 124 120.80 Exceptions and special requirements; agencies.— 125

(14) DEPARTMENT OF REVENUE.— 126 (

b) Taxpayer contest proceedings.— 127 1. In any administrative proceeding brought pursuant to 128 this

chapter as authorized by s. 72.011(1), the taxpayer shall 129 be designated the “petitioner” and the Department of Revenue 130 shall be designated the “respondent,” except that f or actions 131 contesting an assessment or denial of refund under

chapter 207, 132 the Department of Highway Safety and Motor Vehicles shall be 133 designated the “respondent,” and for actions contesting an 134 assessment or denial of refund under chapters 210, 550, 561, 135 562, 563, 564, and 565, the Department of Business and 136 Professional Regulation shall be designated the “respondent.” 137 2.

In any such administrative proceeding, the applicable 138 department’s burden of proof, except as otherwise specifically 139 provided by general law, shall be limited to a showing that an 140 assessment has been made against the taxpayer and the factual 141 and legal grounds upon which the applicable department made the 142 assessment. 143 3.a. Before Prior to filing a petition under this chapter, 144 the taxpayer shall pay to the applicable department the amount 145

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 6 of 64 CODING: Words stricken are deletions; words underlined are additions. of taxes, penalties, and accrued interest assessed by that 146 department which are not being contested by the taxpayer. 147 Failure to pay the uncontested amount shall result in the 148 dismissal of the action and imposition of an additional penalty 149 of 25 percent of the amount taxed. 150 b. The requirements of s. 72.011(2) and (3)(

a) are 151 jurisdictional for any action under this

chapter to contest an 152 assessment or denial of refund by the Department of Revenue, the 153 Department of Highway Safety and Motor Vehicles, or the 154 Department of Business and Professional Regulation. 155 4. Except as provided in s. 220.719, further collection and 156 enforcement of the contested amount of an assessment for 157 nonpayment or underpayment of any tax, interest, or penalty 158 shall be stayed beginning on the date a petition is filed. Upon 159 entry of a final order, an agency may resume collection and 160 enforcement action. 161 5.

The prevailing party, in a proceeding under ss. 120.569 162 and 120.57 authorized by s. 72.011(1), may recover all legal 163 costs incurred in such proceeding, including reasonable attorney 164 attorney’s fees, if the losing party fails to raise a 165 justiciable issue of law or fact in its petition or response. 166 6. Upon review pursuant to s. 120.68 of final agency action 167 concerning an assessment of tax, penalty, or interest with 168 respect to a tax imposed under

chapter 212, or the denial of a 169 refund of any tax imposed under

chapter 212, if the court finds 170 that the Department of Revenue improperly rejected or modified a 171 conclusion of law, the court may award reasonable attorney 172 attorney’s fees and reasonable costs of the appeal to the 173 prevailing appellant. 174

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 7 of 64 CODING: Words stricken are deletions; words underlined are additions. 7. A taxpayer may not submit records pertaining to an 175 assessment or refund claim as evidence in any proceeding brought 176 pursuant to this

chapter as authorized by s. 72.011(1) if those 177 records were available to, or required to be kept by, the 178 taxpayer and were not timely provided to the Department of 179 Revenue during the audit or protest period and before submission 180 of a petition for hearing under this chapter. 181

(19) AGENCIES HEADED BY THE GOVERNOR AND CABINET.—In a 182 proceeding under s. 120.56(4) challenging a statement of an 183 agency headed by the Governor and Cabinet, upon notification to 184 the administrative law judge provided before the final hearing 185 that the agency has published a notice of rule development under 186 s. 120.54(2) regarding the statement and for which a notice of 187 adoption of an emergency rule under s. 120.54(4) was also 188 published, such notice automatically operates as a stay of 189 proceedings pending adoption of the statement as a rule or while 190 the emergency rule remains in effect.

The administrative law 191 judge may vacate the stay for good cause shown. A stay of 192 proceedings under this subsection remains in effect so long as 193 the agency is proceeding expeditiously and in good faith to 194 adopt the statement as a rule or the emergency rule remains in 195 effect. 196

Section 3. Paragraph (

a) of subsection (1) of

section 197 201.02, Florida Statutes, is amended, and subsection (12) is 198 added to that section, to read: 199 201.02 Tax on deeds and other instruments relating to real 200 property or interests in real property.— 201 (1)(

a) On deeds, instruments, or writings whereby any 202 lands, tenements, or other real property, or any interest 203

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 8 of 64 CODING: Words stricken are deletions; words underlined are additions. therein, is shall be granted, assigned, transferred, or 204 otherwise conveyed to, or vested in, the purchaser or any other 205 person by his or her direction, on each $100 of t he 206 consideration therefor the tax shall be 70 cents.

When the full 207 amount of the consideration for the execution, assignment, 208 transfer, or conveyance is not shown in the face of such deed, 209 instrument, document, or writing, the tax must shall be at the 210 rate of 70 cents for each $100 or fractional part thereof of the 211 consideration therefor. The parties to any document evidencing 212 the transfer of real property shall establish the consideration 213 before the transfer of the real property or the delivery of any 214 document evidencing the transfer of the real property.

For 215 purposes of this section, consideration includes, but is not 216 limited to, the money paid or agreed to be paid; the discharge 217 of an obligation; and the amount of any mortgage, purchase money 218 mortgage lien, or other encumbrance, whether or not the 219 underlying indebtedness is assumed. If the consideration paid or 220 given in exchange for real property or any interest therein 221 includes property other than money, it is presumed that the 222 consideration is equal to the fair market value of the real 223 property or interest therein. 224

(12) The Department of Revenue shall adopt rules governing 225 the implementation and operation of this section. 226

Section 4. Paragraph (

f) is added to subsection (4) of 227

section 202.34, Florida Statutes, and subsection (6) is added to 228 that section, to read: 229 202.34 Records required to be kept; power to inspect; audit 230 procedure.— 231 (4) 232

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 9 of 64 CODING: Words stricken are deletions; words underlined are additions. (

f) Once the notification required by paragraph (

a) is 233 issued, the department, at any time, may respond to contact 234 initiated by a taxpayer to discuss the audit, and the taxpayer 235 may provide records or other information, electronically or 236 otherwise, to the department. The department may examine, at any 237 time, documentation and other information voluntarily provided 238 by the taxpayer, its representative, or other parties; 239 information already in the department’s possession; or publicly 240 available information.

The department’s examination of such 241 information does not mean an audit has commenced if the review 242 takes place within 60 days after the notice of intent to conduct 243 an audit. The requirement in paragraph (

a) does not limit the 244 department in making initial contact with the taxpayer to 245 confirm receipt of the notification or to confirm the date that 246 the audit will begin. If the taxpayer believes the department 247 has prematurely commenced the audit, the taxpayer must object in 248 writing to the department before the issuance of an assessment 249 or else the objection is waived.

If the department agrees that 250 the audit was prematurely commenced, or a judge, a hearing 251 officer, or an administrative law judge so determines, the 252 tolling period provided for in s. 213.345 is considered lifted 253 for the number of days equal to the difference between the date 254 of premature commencement of audit and the 61st day after the 255 date of the department’s notice of intent to audit. 256

(6) The department may adopt rules to administer this 257 section. 258

Section 5. Paragraph (

a) of subsection (4) of

section 259 202.36, Florida Statutes, is amended to read: 260 202.36 Departmental powers; hearings; distress warrants; 261

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 10 of 64 CODING: Words stricken are deletions; words underlined are additions. bonds; subpoenas and subpoenas duces tecum.— 262 (4)(

a) The department may issue subpoenas or subpoenas 263 duces tecum compelling the attendance and testimony of witnesses 264 and the production of books, records, written materials, and 265 electronically recorded information. Subpoenas must be issued 266 with the written and signed approval of the executive director 267 or his or her designee on a written and sworn application by any 268 employee of the department.

The application must set forth the 269 reason for the application, the name of the person subpoenaed, 270 the time and place of appearance of the witness, and a 271 description of any books, records, or electroni cally recorded 272 information to be produced, together with a statement by the 273 applicant that the department has unsuccessfully attempted other 274 reasonable means of securing information and that the testimony 275 of the witness or the written or electronically rec orded 276 materials sought in the subpoena are necessary for the 277 collection of taxes, penalty, or interest or the enforcement of 278 the taxes levied or administered under this chapter.

A subpoena 279 shall be served in the manner provided by law and by the Florida 280 Rules of Civil Procedure and shall be returnable only during 281 regular business hours and at least 20 calendar days after the 282 date of service of the subpoena. Any subpoena to which this 283 subsection applies must identify the taxpayer to whom the 284 subpoena relates and to whom the records pertain and must 285 provide other information to enable the person subpoenaed to 286 locate the records required under the subpoena.

The department 287 shall give notice to the taxpayer to whom the subpoena relates 288 within 3 days after the day on which the service of the subpoena 289 is made. Within 14 days after service of the subpoena, the 290

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 11 of 64 CODING: Words stricken are deletions; words underlined are additions. person to whom the subpoena is directed may serve written 291 objection to the inspection or copying of any of the designated 292 materials. If objection is made, the department may not inspect 293 or copy the materials, except pursuant to an order of the 294 circuit court. If an objection is made, the department may 295 petition any circuit court for an order to comply with the 296 subpoena. The subpoena must contain a written notice of the 297 right to object to the subpoena.

Every subpoena served upon the 298 witness or custodian of records must be accompanied by a copy of 299 the provisions of this subsection. If a person refuses to obey a 300 subpoena or subpoena duces tecum, the department may ap ply to 301 any circuit court of this state to enforce compliance with the 302 subpoena. Witnesses are entitled to be paid a mileage allowance 303 and witness fees as authorized for witnesses in civil cases. The 304 failure of a taxpayer to provide documents available to, or 305 required to be kept by, the taxpayer and requested by a subpoena 306 issued under this

section creates a presumption that the 307 resulting proposed final agency action by the department, as to 308 the requested documents, is correct and that the requested 309 documents not produced by the taxpayer would be adverse to the 310 taxpayer’s position as to the proposed final agency action. The 311 department may create estimates for purposes of assessment if a 312 taxpayer fails to provide documents requested by a subpoena 313 issued under this section.

The presumption and authority to 314 create estimates under this paragraph are not triggered merely 315 because a taxpayer or its representative requests a conference 316 to negotiate the production of a sample of records demanded by a 317 subpoena. 318

Section 6. Subsection (4) of

section 206.14, Florida 319

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 12 of 64 CODING: Words stricken are deletions; words underlined are additions. Statutes, is amended to read: 320 206.14 Inspection of records; audits; hearings; forms; 321 rules and regulations.— 322

(4) If any person unreasonably refuses access to such 323 records, books, papers or other documents, or equipment, or if 324 any person fails or refuses to obey such subpoenas duces tecum 325 or to testify, except for lawful reasons, before the department 326 or any of its authorized agents, the department shall certify 327 the names and facts to the clerk of the circuit co urt of any 328 county; and the circuit court shall enter such order against 329 such person in the premises as the enforcement of this law and 330 justice requires. The failure of a taxpayer to provide documents 331 available to, or required to be kept by, the taxpayer an d 332 requested by a subpoena issued under this

section creates a 333 presumption that the resulting proposed final agency action by 334 the department, as to the requested documents, is correct and 335 that the requested documents not produced by the taxpayer would 336 be adverse to the taxpayer’s position as to the proposed final 337 agency action. The department may create estimates for purposes 338 of assessment if a taxpayer fails to provide documents requested 339 by a subpoena issued under this section. 340

Section 7. Subsection (1) of

section 206.9931, Florida 341 Statutes, is amended to read: 342 206.9931 Administrative provisions.— 343

(1) Any person producing in, importing into, or causing to 344 be imported into this state taxable pollutants for sale, use, or 345 otherwise and who is not registered or licensed pursuant to 346 other parts of this

chapter is hereby required to register and 347 become licensed for the purposes of this part. Such person shall 348

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 13 of 64 CODING: Words stricken are deletions; words underlined are additions. register as either a producer or importer of pollutants and 349 shall be subject to all applicable registration and licensing 350 provisions of this chapter, as if fully set out in this part and 351 made expressly applicable to the taxes imposed herein, 352 including, but not limited to, ss. 206.02, 206.021, 206.022, 353 206.025, 206.03, 206.04, and 206.05.

For the purposes of this 354 section, registrations required exclusively for this part shall 355 be made within 90 days of July 1, 1986, for existing businesses, 356 or before prior to the first production or importation of 357 pollutants for businesses created after July 1, 1986. The fee 358 for registration shall be $30. Failure to timely register is a 359 misdemeanor of the first degree, punishable as provided in s. 360 775.082 or s. 775.083. 361

Section 8. Paragraph (

b) of subsection (3) of

section 362 211.125, Florida Statutes, is amended to read: 363 211.125 Administration of law; books and records; powers of 364 the department; refunds; enforcement provisions; 365 confidentiality.— 366 (3) 367 (

b) The department may shall have the power to inspect or 368 examine the books, records, or papers of any operator, producer, 369 purchaser, royalty interest owner, taxpayer, or transporter of 370 taxable products which are reasonably required for the purposes 371 of this part and may require such person to testify under oath 372 or affirmation or to answer competent questions touching upon 373 such person’s business or production of taxable products in this 374 the state. 375 1. The department may issue subpoenas to compel third 376 parties to testify or to produce records or other evidence held 377

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 14 of 64 CODING: Words stricken are deletions; words underlined are additions. by them. 378 2. Any duly authorized representative of the department may 379 administer an oath or affirmation. 380 3. If any person fails to comply with a request of the 381 department for the inspection of records, fails to give 382 testimony or respond to competent questions, or fails to comply 383 with a subpoena, a circuit court having jurisdicti on over such 384 person may, upon application by the department, issue orders 385 necessary to secure compliance.

The failure of a taxpayer to 386 provide documents available to, or required to be kept by, the 387 taxpayer and requested by a subpoena issued under this

section 388 creates a presumption that the resulting proposed final agency 389 action by the department, as to the requested documents, is 390 correct and that the requested documents not produced by the 391 taxpayer would be adverse to the taxpayer’s position as to the 392 proposed final agency action. The department may create 393 estimates for purposes of assessment if a taxpayer fails to 394 provide documents requested by a subpoena issued under this 395 section. 396

Section 9. Paragraph (

a) of subsection (1) of

section 397 212.05, Florida Statutes, is amended to read: 398 212.05 Sales, storage, use tax.—It is hereby declared to be 399 the legislative intent that every person is exercising a taxable 400 privilege who engages in the business of selling tangible 401 personal property at retail in this state, including the 402 business of making or facilitating remote sales; who rents or 403 furnishes any of the things or services taxable under this 404 chapter; or who stores for use or consumption in this state any 405 item or

article of tangible personal property as defined herein 406

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 15 of 64 CODING: Words stricken are deletions; words underlined are additions. and who leases or rents such property within the state. 407

(1) For the exercise of such privilege, a tax is levied on 408 each taxable transaction or incident, which tax is due and 409 payable as follows: 410 (a)1.a. At the rate of 6 percent of the sales price of each 411 item or

article of tangible personal property when sold at 412 retail in this state, computed on each taxable sale for the 413 purpose of remitting the amount of tax due the state, and 414 including each and every retail sale. 415 b. Each occasional or isolated sale of an aircraft, boat, 416 mobile home, or motor vehicle of a class or type which is 417 required to be registered, licensed, titled, or documented in 418 this state or by the United States Government is shall be 419 subject to tax at the rate provided in this paragraph.

T he 420 department shall by rule adopt any nationally recognized 421 publication for valuation of used motor vehicles as the 422 reference price list for any used motor vehicle which is 423 required to be licensed pursuant to s. 320.08(1), (2), (3)(a), 424 (b), (c), or (e), or (9).

If any party to an occasional or 425 isolated sale of such a vehicle reports to the tax collector a 426 sales price which is less than 80 percent of the average loan 427 price for the specified model and year of such vehicle as listed 428 in the most recent reference price list, the tax levied under 429 this paragraph shall be computed by the department on such 430 average loan price unless the parties to the sale have provided 431 to the tax collector an affidavit signed by each party, or other 432 substantial proof, stating the actual sales price.

Any party to 433 such sale who reports a sales price less than the actual sales 434 price is guilty of a misdemeanor of the first degree, punishable 435

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 16 of 64 CODING: Words stricken are deletions; words underlined are additions. as provided in s. 775.082 or s. 775.083. The department shall 436 collect or attempt to collect from such party any delinquent 437 sales taxes. In addition, such party shall pay any tax due and 438 any penalty and interest assessed plus a penalty equal to twice 439 the amount of the additional tax owed. Notwithstanding any other 440 provision of law, the Department of Revenue may waive or 441 compromise any penalty imposed pursuant to this subparagraph. 442 2.

This paragraph does not apply to the sale of a boat or 443 aircraft by or through a registered dealer under this

chapter to 444 a purchaser who, at the time of taking delivery, is a 445 nonresident of this state, does not make his or her permanent 446 place of abode in this state, and is not engaged in carrying on 447 in this state any employment, trade, business, or profession in 448 which the boat or aircraft will be used in this state, or is a 449 corporation none of the officers or directors of which is a 450 resident of, or makes his or her permanent place of abode in, 451 this state, or is a noncorporate entity that has no individual 452 vested with authority to participate in the management, 453 direction, or control of the entity’s affairs who is a resident 454 of, or makes his or her permanent abode in, this state.

For 455 purposes of this exemption, either a registered dealer acting on 456 his or her own behalf as seller, a registered dealer acting as 457 broker on behalf of a seller, or a registered dealer acting as 458 broker on behalf of the nonresident purchaser may be deemed to 459 be the selling dealer. This exemption is shall not be allowed 460 unless: 461 a. The nonresident purchaser removes a qualifying boat, as 462 described in sub-subparagraph f., from this the state within 90 463 days after the date of purchase or extension, or the nonresident 464

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 17 of 64 CODING: Words stricken are deletions; words underlined are additions. purchaser removes a nonqualifying boat or an aircraft from this 465 state within 10 days after the date of purchase or, when the 466 boat or aircraft is repaired or altered, within 20 days after 467 completion of the repairs or alterations; or if the aircraft 468 will be registered in a foreign jurisdiction and: 469 (

I) Application for the aircraft’s registration is properly 470 filed with a civil airworthiness authority of a foreign 471 jurisdiction within 10 days after the date of purchase; 472 (II) The nonresident purchaser removes the aircraft from 473 this the state to a foreign jurisdiction within 10 days after 474 the date the aircraft is registered by the applicable foreign 475 airworthiness authority; and 476 (III) The aircraft is operated in this the state solely to 477 remove it from this the state to a foreign jurisdiction. 478 479 For purposes of this sub-subparagraph, the term “foreign 480 jurisdiction” means any jurisdiction outside of the United 481 States or any of its territories; 482 b.

The nonresident purchaser, within 90 days after from the 483 date of departure, provides the department with written proof 484 that the nonresident purchaser licensed, registered, titled, or 485 documented the boat or aircraft outside this the state. If such 486 written proof is unavailable, within 90 days the nonresident 487 purchaser must shall provide proof that the nonresident 488 purchaser applied for such license, title, registration, or 489 documentation. The nonresident purchaser shall forward to the 490 department proof of title, license, registration, or 491 documentation upon receipt; 492 c.

The nonresident purchaser, within 30 days after removing 493

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 18 of 64 CODING: Words stricken are deletions; words underlined are additions. the boat or aircraft from this state Florida, furnishes the 494 department with proof of removal in the form of receipts for 495 fuel, dockage, slippage, tie-down, or hangaring from outside of 496 this state Florida. The information so provided must clearly and 497 specifically identify the boat or aircraft; 498 d.

The selling dealer, within 30 days after the date of 499 sale, provides to the department a copy of the sales invoice, 500 closing statement, bills of sale, and the original affidavit 501 signed by the nonresident purchaser affirming that the 502 nonresident purchaser qualifies for exemption from sales tax 503 pursuant to this subparagraph and attesting that the nonresident 504 purchaser will provide the documentation required to 505 substantiate the exemption claimed under this subparagraph 506 attesting that he or she has read the provisions of this 507 section; 508 e.

The seller makes a copy of the affidavit a part of his 509 or her record for as long as required by s. 213.35; and 510 f. Unless the nonresident purchaser of a boat of 5 net tons 511 of admeasurement or larger intends to remove the boat from this 512 state within 10 days after the date of purchase or when the boat 513 is repaired or altered, within 20 days after completion of the 514 repairs or alterations, the nonresident purchaser applies to the 515 selling dealer for a decal which authorizes 90 days after the 516 date of purchase for removal of the boat.

The nonresident 517 purchaser of a qualifying boat may apply to the selling dealer 518 within 60 days after the date of purchase for an extension decal 519 that authorizes the boat to remain in this state for an 520 additional 90 days, but not more than a total of 180 days, 521 before the nonresident purchaser is required to pay the tax 522

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 19 of 64 CODING: Words stricken are deletions; words underlined are additions. imposed by this chapter. The department is authorized to issue 523 decals in advance to dealers. The number of decals issued in 524 advance to a dealer shall be consistent with the volume of the 525 dealer’s past sales of boats which qualify under this sub -526 subparagraph. The selling dealer or his or her agent shall mark 527 and affix the decals to qualifying boats in the manner 528 prescribed by the department, before delivery of the boat. 529 (

I) The department is hereby authorized to charge dealers a 530 fee sufficient to recover the costs of decals issued, except the 531 extension decal shall cost $425. 532 (II) The proceeds from the sale of decals will be deposited 533 into the administrative trust fund. 534 (III) Decals shall display information to identify the boat 535 as a qualifying boat under this sub-subparagraph, including, but 536 not limited to, the decal’s date of expiration. 537 (IV) The department is authorized to require dealers who 538 purchase decals to file reports with the department and may 539 prescribe all necessary records by rule. All such records are 540 subject to inspection by the department. 541 (

V) Any dealer or his or her agent who issues a decal 542 falsely, fails to affix a decal, mismarks the expiration date of 543 a decal, or fails to properly account for decals will be 544 considered prima facie to have committed a fraudulent act to 545 evade the tax and will be liable for payment of the tax plus a 546 mandatory penalty of 200 percent of the tax, and shall be liable 547 for fine and punishment as provided by law for a conviction of a 548 misdemeanor of the first degree, as provided in s. 775.082 or s. 549 775.083. 550 (VI) Any nonresident purchaser of a boat who removes a 551

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 20 of 64 CODING: Words stricken are deletions; words underlined are additions. decal before permanently removing the boat from this the state, 552 or defaces, changes, modifies, or alters a decal in a manner 553 affecting its expiration date before its expiration, or who 554 causes or allows the same to be done by another, will be 555 considered prima facie to have committed a fraudulent act to 556 evade the tax and will be liable for payment of the tax plus a 557 mandatory penalty of 200 percent of the tax, and shall be liable 558 for fine and punishment as provided by law for a conviction of a 559 misdemeanor of the first degree, as provided in s. 775.082 or s. 560 775.083. 561 (VII) The department is authorized to adopt rules necessary 562 to administer and enforce this subparagraph and to publish the 563 necessary forms and instructions. 564 (VIII) The department is hereby authorized to adopt 565 emergency rules pursuant to s. 120.54(4) to administer and 566 enforce the provisions of this subparagraph. 567 568 If the nonresident purchaser fails to remove the qualifying boat 569 from this state within the maximum 180 days after purchase or a 570 nonqualifying boat or an aircraft from this state within 10 days 571 after purchase or, when the boat or aircraft is repaired or 572 altered, within 20 days after completion of such repairs or 573 alterations, or permits the boat or aircraft to return to this 574 state within 6 months after from the date of departure, except 575 as provided in s. 212.08(7)(fff), or if the nonresident 576 purchaser fails to furnish the department with any of the 577 documentation required by this subparagraph within the 578 prescribed time period, the nonresident purchaser is shall be 579 liable for use tax on the cost price of the boat or aircraft 580

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 21 of 64 CODING: Words stricken are deletions; words underlined are additions. and, in addition thereto, payment of a penalty to the Department 581 of Revenue equal to the tax payable. This penalty shall be in 582 lieu of the penalty imposed by s. 212.12(2). The maximum 180-day 583 period following the sale of a qualifying boat tax -exempt to a 584 nonresident may not be tolled for any reason. 585

Section 10. Paragraphs (

g) and (

h) of subsection (5) and 586 paragraph (

f) of subsection (15) of

section 212.08, Florida 587 Statutes, are amended to read: 588 212.08 Sales, rental, use, consumption, distribution, and 589 storage tax; specified exemptions.—The sale at retail, the 590 rental, the use, the consumption, the distribution, and the 591 storage to be used or consumed in this state of the following 592 are hereby specifically exempt from the tax imposed by this 593 chapter. 594

(5) EXEMPTIONS; ACCOUNT OF USE.— 595 (

g) Building materials used in the rehabilitation of real 596 property located in an enterprise zone.— 597 1. Building materials used in the rehabilitation of real 598 property located in an enterprise zone are exempt from the tax 599 imposed by this

chapter upon an affirmative showing to the 600 satisfaction of the department that the items have been used for 601 the rehabilitation of real property located in an enterprise 602 zone. Except as provided in subparagraph 2., this exemption 603 inures to the owner, lessee, or lessor at the time the real 604 property is rehabilitated, but only through a refund of 605 previously paid taxes. To receive a refund pursuant to this 606 paragraph, the owner, lessee, or lessor of the rehabilitated 607 real property must file an application under oath with the 608 governing body or enterprise zone development agency having 609

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 22 of 64 CODING: Words stricken are deletions; words underlined are additions. jurisdiction over the enterprise zone where the business is 610 located, as applicable. A single application for a refund may be 611 submitted for multiple, contiguous parcels that were part of a 612 single parcel that was divided as part of the rehabilitation of 613 the property. All other requirements of this paragraph apply to 614 each parcel on an individual basis. The application must 615 include: 616 a. The name and address of the person claiming the refund. 617 b.

An address and assessment roll parcel number of the 618 rehabilitated real property for which a refund of previously 619 paid taxes is being sought. 620 c. A description of the improvements made to accomplish the 621 rehabilitation of the real property. 622 d. A copy of a valid building permit issued by the county 623 or municipal building department for the rehabilitation of the 624 real property. 625 e.

A sworn statement, under penalty of perjury, from the 626 general contractor licensed in this state with whom the 627 applicant contracted to make the improvements necessary to 628 rehabilitate the real property, which lists the building 629 materials used to rehabilitate the real property, the actu al 630 cost of the building materials, and the amount of sales tax paid 631 in this state on the building materials.

If a general contractor 632 was not used, the applicant, not a general contractor, shall 633 make the sworn statement required by this sub-subparagraph. 634 Copies of the invoices that evidence the purchase of the 635 building materials used in the rehabilitation and the payment of 636 sales tax on the building materials must be attached to the 637 sworn statement provided by the general contractor or by the 638

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 23 of 64 CODING: Words stricken are deletions; words underlined are additions. applicant. Unless the actual cost of building materials used in 639 the rehabilitation of real property and the payment of sales 640 taxes is documented by a general contractor or by the applicant 641 in this manner, the cost of the building materials is deemed to 642 be an amount equal to 40 percent of the increase in assessed 643 value for ad valorem tax purposes. 644 f.

The identifying number assigned pursuant to s. 290.0065 645 to the enterprise zone in which the rehabilitated real property 646 is located. 647 g. A certification by the local building code inspector 648 that the improvements necessary to rehabilitate the real 649 property are substantially completed. 650 h. A statement of whether the business is a small business 651 as defined by s. 288.703. 652 i.

If applicable, the name and address of each permanent 653 employee of the business, including, for each employee who is a 654 resident of an enterprise zone, the identifying number assigned 655 pursuant to s. 290.0065 to the enterprise zone in which the 656 employee resides. 657 2.

This exemption inures to a municipality, county, othe r 658 governmental unit or agency, or nonprofit community -based 659 organization through a refund of previously paid taxes if the 660 building materials used in the rehabilitation are paid for from 661 the funds of a community development block grant, State Housing 662 Initiatives Partnership Program, or similar grant or loan 663 program. To receive a refund, a municipality, county, other 664 governmental unit or agency, or nonprofit community -based 665 organization must file an application that includes the same 666 information required in subparagraph 1.

In addition, the 667

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 24 of 64 CODING: Words stricken are deletions; words underlined are additions. application must include a sworn statement signed by the chief 668 executive officer of the municipality, county, other 669 governmental unit or agency, or nonprofit community -based 670 organization seeking a refund which states that th e building 671 materials for which a refund is sought were funded by a 672 community development block grant, State Housing Initiatives 673 Partnership Program, or similar grant or loan program. 674 3.

Within 10 working days after receipt of an application, 675 the governing body or enterprise zone development agency shall 676 review the application to determine if it contains all the 677 information required by subparagraph 1. or subparagraph 2. and 678 meets the criteria set out in this paragraph. The governing body 679 or agency shall certify all applications that contain the 680 required information and are eligible to receive a refund.

If 681 applicable, the governing body or agency shall also certify if 682 20 percent of the employees of the business are residents of an 683 enterprise zone, excluding temporary and part-time employees. 684 The certification must be in writing, and a copy of the 685 certification shall be transmitted to the executive director of 686 the department. The applicant is responsible for forwarding a 687 certified application to the department within the time 688 specified in subparagraph 4. 689 4.

An application for a refund must be submitted to the 690 department within 6 months after the rehabilitation of the 691 property is deemed to be substantially completed by the local 692 building code inspector or by November 1 after the rehabilitated 693 property is first subject to assessment. 694 5. Only one exemption through a refund of previously paid 695 taxes for the rehabilitation of real property is permitted for 696

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 25 of 64 CODING: Words stricken are deletions; words underlined are additions. any single parcel of property unless there is a change in 697 ownership, a new lessor, or a new lessee of the real property. A 698 refund may not be granted unless the amount to be refunded 699 exceeds $500.

A refund may not exceed the lesser of 97 percent 700 of the Florida sales or use tax paid on the cost of the building 701 materials used in the rehabilitation of the real property as 702 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 703 at least 20 percent of the employees of the business are 704 residents of an enterprise zone, excluding temporary and part -705 time employees, the amount of refund may not exceed the lesser 706 of 97 percent of the sales tax paid on the cost of the building 707 materials or $10,000.

A refund shall be made within 30 days 708 after formal approval by the department of the application for 709 the refund. 710 6. The department shall adopt rules governing the manner 711 and form of refund applications and may establish guidelines as 712 to the requisites for an affirmative showing of qualification 713 for exemption under this paragraph. 714 7.

The department shall deduct an amount equal to 10 715 percent of each refund granted under this paragraph from the 716 amount transferred into the Local Government Half -cent Sales Tax 717 Clearing Trust Fund pursuant to s. 212.20 for the county area in 718 which the rehabilitated real property is located and shall 719 transfer that amount to the General Revenue Fund. 720 8.

For the purposes of the exemption provided in this 721 paragraph, the term: 722 a. “Building materials” means tangible personal property 723 that becomes a component part of improvements to real property. 724 b. “Real property” has the same meaning as provided in s. 725

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 26 of 64 CODING: Words stricken are deletions; words underlined are additions. 192.001(12), except that the term does not include a condominium 726 parcel or condominium property as defined in s. 718.103. 727 c. “Rehabilitation of real property” means the 728 reconstruction, renovation, restoration, rehabilitation, 729 construction, or expansion of improvements to real property. 730 d. “Substantially completed” has the same meaning as 731 provided in s. 192.042(1). 732 9. This paragraph expires on the date specified in s. 733 290.016 for the expiration of the Florida Enterpri se Zone Act. 734 (g)(

h) Business property used in an enterprise zone.— 735 1. Business property purchased for use by businesses 736 located in an enterprise zone which is subsequently used in an 737 enterprise zone shall be exempt from the tax imposed by this 738 chapter. This exemption inures to the business only through a 739 refund of previously paid taxes. A refund shall be authorized 740 upon an affirmative showing by the taxpayer to the satisfaction 741 of the department that the requirements of this paragraph have 742 been met. 743 2.

To receive a refund, the business must file under oath 744 with the governing body or enterprise zone development agency 745 having jurisdiction over the enterprise zone where the business 746 is located, as applicable, an application which includes: 747 a. The name and address of the business claiming the 748 refund. 749 b. The identifying number assigned pursuant to s. 290.0065 750 to the enterprise zone in which the business is located. 751 c. A specific description of the property for which a 752 refund is sought, including its serial number or other permanent 753 identification number. 754

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 27 of 64 CODING: Words stricken are deletions; words underlined are additions. d. The location of the property. 755 e. The sales invoice or other proof of purchase of the 756 property, showing the amount of sales tax paid, the date of 757 purchase, and the name and address of the sales tax dealer from 758 whom the property was purchased. 759 f. Whether the business is a small business as defined by 760 s. 288.703. 761 g.

If applicable, the name and address of each permanent 762 employee of the business, including, for each employee who is a 763 resident of an enterprise zone, the identifying number assigned 764 pursuant to s. 290.0065 to the enterprise zone in which the 765 employee resides. 766 3. Within 10 working days after receipt of an application, 767 the governing body or enterprise zone development agency shall 768 review the application to determine if it contains all the 769 information required pursuant to subparagraph 2. and meets the 770 criteria set out in this paragraph.

The governing body or agency 771 shall certify all applications that contain the information 772 required pursuant to subparagraph 2. and meet the criteria set 773 out in this paragraph as eligible to receive a refund. If 774 applicable, the governing body or agency shall also certify if 775 20 percent of the employees of the business are residents of an 776 enterprise zone, excluding temporary and part-time employees. 777 The certification shall be in writing, and a copy of the 778 certification shall be transmitted to the executive director of 779 the Department of Revenue.

The business shall be responsible for 780 forwarding a certified application to the departmen t within the 781 time specified in subparagraph 4. 782 4. An application for a refund pursuant to this paragraph 783

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 28 of 64 CODING: Words stricken are deletions; words underlined are additions. must be submitted to the department within 6 months after the 784 tax is due on the business property that is purchased. 785 5.

The amount refunded on purchases of business property 786 under this paragraph shall be the lesser of 97 percent of the 787 sales tax paid on such business property or $5,000, or, if no 788 less than 20 percent of the employees of the business are 789 residents of an enterprise zone, excluding temporar y and part-790 time employees, the amount refunded on purchases of business 791 property under this paragraph shall be the lesser of 97 percent 792 of the sales tax paid on such business property or $10,000.

A 793 refund approved pursuant to this paragraph shall be made w ithin 794 30 days after formal approval by the department of the 795 application for the refund. A refund may not be granted under 796 this paragraph unless the amount to be refunded exceeds $100 in 797 sales tax paid on purchases made within a 60-day time period. 798 6. The department shall adopt rules governing the manner 799 and form of refund applications and may establish guidelines as 800 to the requisites for an affirmative showing of qualification 801 for exemption under this paragraph. 802 7.

If the department determines that the business property 803 is used outside an enterprise zone within 3 years from the date 804 of purchase, the amount of taxes refunded to the business 805 purchasing such business property shall immediately be due and 806 payable to the department by the business, together with the 807 appropriate interest and penalty, computed from the date of 808 purchase, in the manner provided by this chapter. 809 Notwithstanding this subparagraph, business property used 810 exclusively in: 811 a. Licensed commercial fishing vessels, 812

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 29 of 64 CODING: Words stricken are deletions; words underlined are additions. b. Fishing guide boats, or 813 c. Ecotourism guide boats 814 815 that leave and return to a fixed location within an area 816 designated under s. 379.2353, Florida Statutes 2010, are 817 eligible for the exemption provided under this paragraph if all 818 requirements of this paragraph are met. Such vessel s and boats 819 must be owned by a business that is eligible to receive the 820 exemption provided under this paragraph.

This exemption does not 821 apply to the purchase of a vessel or boat. 822 8. The department shall deduct an amount equal to 10 823 percent of each refund granted under this paragraph from the 824 amount transferred into the Local Government Half -cent Sales Tax 825 Clearing Trust Fund pursuant to s. 212.20 for the county area in 826 which the business property is located and shall transfer that 827 amount to the General Revenue Fund. 828 9. For the purposes of this exemption, “business property” 829 means new or used property defined as “recovery property” in s. 830 168(

c) of the Internal Revenue Code of 1954, as amended, except: 831 a. Property classified as 3-year property under s. 832 168(c)(2)(

A) of the Internal Revenue Code of 1954, as amended; 833 b. Industrial machinery and equipment as defined in sub -834 subparagraph (b)6.a. and eligible for exemption under paragraph 835 (b); and 836 c. Building materials as defined in sub-subparagraph 837 (g)8.a.; and 838 d. Business property having a sales price of under $5,000 839 per unit. 840 10. This paragraph expires on the date specified in s. 841

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 30 of 64 CODING: Words stricken are deletions; words underlined are additions. 290.016 for the expiration of the Florida Enterprise Zone Act. 842

(15) ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.— 843 (

f) For the purpose of the exemption provided in this 844 subsection, the term “qualified business” means a business which 845 is: 846 1. First occupying a new structure to which electrical 847 service, other than that used for construction purposes, has not 848 been previously provided or furnished; or 849 2. Newly occupying an existing, remodeled, renovated, or 850 rehabilitated structure to which electrical service, other than 851 that used for remodeling, renovation, or rehabilitation of the 852 structure, has not been provided or furnished in the three 853 preceding billing periods.; or 854 3.

Occupying a new, remodeled, rebuilt, renovated, or 855 rehabilitated structure for which a refund has been granted 856 pursuant to paragraph (5)(g). 857

Section 11. Subsections (2) and (5) of

section 212.13, 858 Florida Statutes, are amended, and subsection (7) is added to 859 that section, to read: 860 212.13 Records required to be kept; power to inspect; audit 861 procedure.— 862 (2)(

a) Each dealer, as defined in this chapter, shall 863 secure, maintain, and keep as long as required by s. 213.35 a 864 complete record of tangible personal property or services 865 received, used, sold at retail, distributed or stored, leased or 866 rented by said dealer, together with invoices, bills of lading, 867 gross receipts from such sales, and other pertinent records and 868 papers as may be required by the department for the reasonable 869 administration of this chapter. All such records must be made 870

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 31 of 64 CODING: Words stricken are deletions; words underlined are additions. available to the department at reasonable times and places and 871 by reasonable means, including in an electronic format when so 872 kept by the dealer. Any dealer subject to this

chapter who 873 violates this subsection commits a misdemeanor of the first 874 degree, punishable as provided in s. 775.082 or s. 775.083. If, 875 however, any subsequent offense involves intentional destruction 876 of such records with an intent to evade payment of or deprive 877 the state of any tax revenues, such subsequent offense is a 878 felony of the third degree, punishable as provided in s. 775.082 879 or s. 775.083. 880 (

b) Dealers licensed under

chapter 561 shall maintain 881 records of all monthly sales and all monthly purchases of 882 alcoholic beverages and produce such records for inspection by 883 any department employee within 10 days after written request 884 therefor. The failure of a dealer licensed under

chapter 561 to 885 comply with such a request is deemed sufficient cause under s. 886 561.29(1)(a), and the department shall promptly notify the 887 Division of Alcoholic Beverages and Tobacco and the dealer of 888 such failure for further appropriate action by the division. The 889 department may suspend the resale certificate issued to a dealer 890 licensed under

chapter 561 if the dealer fails to produce the 891 records requested by the department under this section, unless 892 such dealer, within 30 days after the receipt of notice by the 893 department, corrects such failure or establishes reasonable 894 cause to the department why the requested records do not exist. 895 A dealer licensed under

chapter 561 aggrieved by an action of 896 the department which suspends the resale certificate of that 897 dealer may apply to the department within 30 days after the 898 receipt of the notice of suspension for an administrative 899

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 32 of 64 CODING: Words stricken are deletions; words underlined are additions. hearing pursuant to

chapter 120. 900 (5)(

a) The department shall send written notification at 901 least 60 days before prior to the date an auditor is scheduled 902 to begin an audit, informing the taxpayer of the audit. The 903 department is not required to give 60 days’ prior notification 904 of a forthcoming audit in any instance in which the taxpayer 905 requests an emergency audit. 906 (

b) Such written notification must shall contain: 907 1. The approximate date on which the auditor is scheduled 908 to begin the audit. 909 2. A reminder that all of the records, receipts, invoices, 910 resale certificates, and related documentation of the taxpayer 911 must be made available to the auditor. 912 3. Any other requests or suggestions the department may 913 deem necessary. 914 (

c) Only records, receipts, invoices, resale certificates, 915 and related documentation that which are available to the 916 auditor when such audit begins are shall be deemed acceptable 917 for the purposes of conducting such audit. A res ale certificate 918 containing a date before prior to the date the audit commences 919 is shall be deemed acceptable documentation of the specific 920 transaction or transactions which occurred in the past, for the 921 purpose of conducting an audit. 922 (

d) The provisions of this

chapter concerning fraudulent or 923 improper records, receipts, invoices, resale certificates, and 924 related documentation shall apply when conducting any audit. 925 (

e) The requirement in paragraph (

a) of 60 days’ written 926 notification does not apply to the distress or jeopardy 927 situations referred to in s. 212.14 or s. 212.15. 928

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 33 of 64 CODING: Words stricken are deletions; words underlined are additions. (

f) Once the notification required by paragraph (

a) is 929 issued, the department, at any time, may respond to contact 930 initiated by a taxpayer to discuss the audit, and the taxpayer 931 may provide documentation or other information, electronically 932 or otherwise, to the department. The department may examine, at 933 any time, documentation and other information voluntarily 934 provided by the taxpayer, its representative, or other parties ; 935 information already in the department’s possession; or publicly 936 available information.

The department’s examination of such 937 information does not mean an audit has commenced if the review 938 takes place within 60 days after the notice of intent to conduct 939 an audit. The requirement in paragraph (

a) does not limit the 940 department in making initial contact with the taxpayer to 941 confirm receipt of the notification or to confirm the date that 942 the audit will begin. If the taxpayer believes the department 943 has prematurely commenced the audit, the taxpayer must object in 944 writing to the department before the issuance of an assessment 945 or else the objection is waived.

If the department agrees that 946 the audit was prematurely commenced, or a judge, a hearing 947 officer or an administrative law judge so determines, the 948 tolling period provided for in s. 213.345 is considered lifted 949 for the number of days equal to the difference between the date 950 of premature commencement of audit and the 61st day after the 951 date of the department’s notice of intent to audit. 952

(7) The department may adopt rules to administer this 953 section. 954

Section 12. Paragraph (

a) of subsection (7) of

section 955 212.14, Florida Statutes, is amended to read: 956 212.14 Departmental powers; hearings; distress warrants; 957

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 34 of 64 CODING: Words stricken are deletions; words underlined are additions. bonds; subpoenas and subpoenas duces tecum.— 958 (7)(

a) For purposes of collection and enforcement of taxes, 959 penalties, and interest levied under this chapter, the 960 department may issue subpoenas or subpoenas duces tecum 961 compelling the attendance and testimony of witnesses and the 962 production of books, records, written materials, and 963 electronically recorded information. Subpoenas shall be issued 964 with the written and signed approval of the executive director 965 or his or her designee on written and sworn application by any 966 employee of the department.

The application must set forth the 967 reason for the application, the name of the person subpoenaed, 968 the time and place of appearance of the witness, and a 969 description of any books, records, or electronically recorded 970 information to be produced, together with a statement by the 971 applicant that the department has unsuccessfully attempted other 972 reasonable means of securing information and that the testimony 973 of the witness or the written or electronically recorded 974 materials sought in the subpoena are necessary for the 975 collection of taxes, penalty, or interest or the enforcement of 976 the taxes levied under this chapter.

A subpoena must shall be 977 served in the manner provided by law and by the Florida Rules of 978 Civil Procedure and is shall be returnable only during regular 979 business hours and at least 20 calendar days after the date of 980 service of the subpoena. Any subpoena to which this subsection 981 applies must shall identify the taxpayer to whom the subpoena 982 relates and to whom the records pertain and must shall provide 983 other information to enable the person subpoenaed to locate the 984 records required under the subpoena.

The department shall give 985 notice to the taxpayer to whom the subpoena relates within 3 986

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 35 of 64 CODING: Words stricken are deletions; words underlined are additions. days after of the day on which the service of the subpoena is 987 made. Within 14 days after service of the subpoena, the person 988 to whom the subpoena is directed may serve written objection to 989 inspection or copying of any of the designated materials. If 990 objection is made, the department is shall not be entitled to 991 inspect and copy the materials, except pursuant to an order of 992 the circuit court.

If an objection is made, the department may 993 petition any circuit court for an order to comply with the 994 subpoena. The subpoena must shall contain a written notice of 995 the right to object to the subpoena. Every subpoena served upon 996 the witness or records custodian must be accompanied by a copy 997 of the provisions of this subsection. If a person refuses to 998 obey a subpoena or subpoena duces tecum, the department may 999 apply to any circuit court of this state to enforce compliance 1000 with the subpoena.

Witnesses must shall be paid mileage and 1001 witness fees as authorized for witnesses in civil cases. The 1002 failure of a taxpayer to provide documents available to, or 1003 required to be kept by, the taxpayer and requested by a subpoena 1004 issued under this

section creates a presumption that the 1005 resulting proposed final agency action by the department, as to 1006 the requested documents, is correct and that the requested 1007 documents not produced by the taxpayer would be adverse to the 1008 taxpayer’s position as to the proposed final agency action. The 1009 department may create estimates for purposes of assessment if a 1010 taxpayer fails to provide documents requested by a subpoena 1011 issued under this section.

The presumption and authority to 1012 create estimates under this paragraph are not triggered merely 1013 because a taxpayer or its representative requests a conference 1014 to negotiate the production of a sample of records demanded by a 1015

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 36 of 64 CODING: Words stricken are deletions; words underlined are additions. subpoena. 1016

Section

Section 213.051, Florida Statutes, is amended 1017 to read: 1018 213.051 Service of subpoenas.— 1019

(1) For the purpose of administering and enforcing the 1020 provisions of the revenue laws of this state, the executive 1021 director of the Department of Revenue, or any of his or her 1022 assistants designated in writing by the executive director, may 1023 shall be authorized to serve subpoenas and subpoenas duces tecum 1024 issued by the state attorney relating to investigations 1025 concerning the taxes enumerated in s. 213.05. 1026

(2) In addition to the procedures for service prescribed by 1027

chapter 48, the department may serve subpoenas it issues 1028 pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735 1029 upon any business registered with the department at the address 1030 on file with the department if it received correspondence from 1031 the business from that address within 30 days after issuance of 1032 the subpoena or if the address is listed with the Department of 1033 State Division of Corporations as a principal or business 1034 address. If a business’ address is not in this state, service is 1035 made upon proof of delivery by registered mail or under the 1036 notice provisions of s. 213.0537. 1037

Section

Section 213.06, Florida Statutes, is amended, 1038 to read: 1039 213.06 Rules of department; circumstances requiring 1040 emergency rules.— 1041

(1) The Department of Revenue may has the authority to 1042 adopt rules pursuant to ss. 120.536(1) and 120.54 to implement 1043 provisions of the revenue laws. 1044

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 37 of 64 CODING: Words stricken are deletions; words underlined are additions.

(2) The executive director of the department may adopt 1045 emergency rules pursuant to s. 120.54 on behalf of the 1046 department when the effective date of a legislative change 1047 occurs sooner than 120 60 days after the close of a legislative 1048 session in which enacted or after the governor approves or fails 1049 to veto the legislative change, whichever is later, and the 1050 change affects a tax rate or a collection or reporting procedure 1051 which affects a substantial number of dealers or persons subject 1052 to the tax change or procedure.

The Legislature finds that such 1053 circumstances qualify as an exception to the pre requisite of a 1054 finding of immediate danger to the public health, safety, or 1055 welfare as set forth in s. 120.54(4)(

a) and qualify as 1056 circumstances requiring an emergency rule. Emergency rules 1057 adopted under this subsection are exempt from s. 120.54(4)(c), 1058 remain in effect for 6 months or until replaced by rules adopted 1059 under the nonemergency rulemaking procedures of the 1060 Administrative Procedure Act, and may be renewed during the 1061 pendency of procedures to adopt permanent rules addressing the 1062 subject of the emergency rules. 1063

(3) The grants of rulemaking authority in subsections (1) 1064 and (2) are sufficient to allow the department to adopt rules 1065 implementing all revenue laws administered by the department. 1066 Each revenue law administered by the department is an enablin g 1067 statute authorizing the department to implement it, regardless 1068 of whether the enabling statute contains its own grant of 1069 rulemaking authority. 1070

Section 15. Paragraph (

b) of subsection (1) and paragraph 1071 (

a) of subsection (3) of

section 213.21, Florida St atutes, are 1072 amended, and subsections (11) and (12) are added to that 1073

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 38 of 64 CODING: Words stricken are deletions; words underlined are additions. section, to read: 1074 213.21 Informal conferences; compromises.— 1075 (1) 1076 (

b) The statute of limitations upon the issuance of final 1077 assessments and the period for filing a claim for refund as 1078 required by s. 215.26(2) for any transactions occurring during 1079 the audit period shall be tolled during the period in which the 1080 taxpayer is engaged in a procedure under this section. 1081 (3)(

a) A taxpayer’s liability for any tax or interest 1082 specified in s. 72.011(1) may be compromised by the department 1083 upon the grounds of doubt as to liability for or collectibility 1084 of such tax or interest. A taxpayer’s liability for interest 1085 under any of the chapters specified in s. 72.011(1) shall be 1086 settled or compromised in whole or in part whenever or to the 1087 extent that the department determines that the delay in the 1088 determination of the amount due is attributable to the action or 1089 inaction of the department.

A taxpayer’s liability for penalties 1090 under any of the chapters specified in s. 72.011(1) greater than 1091 25 percent of the tax must may be settled or compromised if it 1092 is determined by the department determines that the 1093 noncompliance is not due to reasonable cause and not to willful 1094 negligence, willful neglect, or fraud. There is a rebuttable 1095 presumption that a taxpayer’s noncompliance is due to willful 1096 negligence, willful neglect, or fraud when adequate records as 1097 requested by the department are not provided to the department 1098 before the issuance of an assessment.

In addition, a taxpayer’s 1099 liability for penalties under any of the chapters specified in 1100 s. 72.011(1) up to and including 25 percent of the tax may be 1101 settled or compromised if the department determines that 1102

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 39 of 64 CODING: Words stricken are deletions; words underlined are additions. reasonable cause exists and the penalties greater than 25 1103 percent of the tax were compromised because the noncompliance is 1104 not due to willful negligence, willful neglect, or fraud. The 1105 facts and circumstances are subject to de novo review to 1106 determine the existence of reasonable cause in any 1107 administrative proceeding or judicial action challenging an 1108 assessment of penalty under any of the chapters specified in s. 1109 72.011(1).

A taxpayer who establishes reasonable reliance on the 1110 written advice issued by the department to the taxpayer is will 1111 be deemed to have shown reasonable cause for the noncompliance. 1112 In addition, a taxpayer’s liability for penalties under any of 1113 the chapters specified in s. 72.011(1) in excess of 25 percent 1114 of the tax shall be settled or compromised if the department 1115 determines that the noncompliance is due to reasonable cause and 1116 not to willful negligence, willful neglect, or fraud.

The 1117 department shall maintain records of all compromises, and the 1118 records shall state the basis for the compromise. The records of 1119 compromise under this paragraph are shall not be subject to 1120 disclosure pursuant to s. 119.07(1) and are shall be considered 1121 confidential information governed by the provisions of s. 1122 213.053. 1123

(11) Following the expiration of time for a taxpayer to 1124 challenge an assessment as provided in s. 72.011, the department 1125 may consider a request to settle or compromise any tax, 1126 interest, penalty, or other liability under this

section if the 1127 taxpayer demonstrates that the failure to initiate a timely 1128 challenge was due to a qualified event that directly impacted 1129 compliance with that section. For purposes of this subsection, a 1130 qualified event is limited to the occurrence of events during an 1131

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 40 of 64 CODING: Words stricken are deletions; words underlined are additions. audit or the expired protest period which were beyond the 1132 control of the taxpayer, including the death or life-threatening 1133 injury or illness of the taxpayer or an immediate family member 1134 of the taxpayer; the death or life-threatening injury or illness 1135 of the responsible party that controlled, managed , or directed 1136 the affected business entity; acts of war or terrorism; natural 1137 disasters; fire; or other catastrophic loss.

The department may 1138 not consider a request received more than 180 days after the 1139 expiration of time allowed under s. 72.011. 1140

(12) Any decision by the department regarding a taxpayer’s 1141 request to compromise or settle a liability under this

section 1142 is not a final order subject to review under

chapter 120. 1143

Section

Section 213.34, Florida Statutes, is amended to 1144 read: 1145 213.34 Authority to audit.— 1146

(1) The Department of Revenue may shall have the authority 1147 to audit and examine the accounts, books, or records of all 1148 persons who are subject to a revenue law made applicable to this 1149 chapter, or otherwise placed under the control and 1150 administration of the department, for the purpose of 1151 ascertaining the correctness of any return which has been filed 1152 or payment which has been made, or for the purpose of making a 1153 return where none has been made. 1154

(2) The department, or its duly authorized agents, may 1155 inspect such books and records necessary to ascertain a 1156 taxpayer’s compliance with the revenue laws of this state, 1157 provided that the department’s power to make an assessment or 1158 grant a refund has not terminated under s. 95.091(3). 1159 (

a) During the course of an audit, but before the issuance 1160

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 41 of 64 CODING: Words stricken are deletions; words underlined are additions. of an assessment other than a jeopardy assessment, the 1161 department shall issue to the taxpayer a notice explai ning the 1162 audit findings. No later than 14 days after the issuance of the 1163 notice, the taxpayer may request in writing an exit conference 1164 at a mutually agreeable date and time with the department’s 1165 audit staff to discuss the audit findings.

The exit conference 1166 must be conducted no later than 30 days after the date of the 1167 notice, unless the taxpayer and the department enter into an 1168 agreement to extend the audit tolling period pursuant to s. 1169 213.23. The taxpayer shall be given an opportunity at or before 1170 the exit conference to provide additional information and 1171 documents to the department to rebut the audit findings.

Upon 1172 the mutual written agreement between the department and the 1173 taxpayer to extend the audit tolling period pursuant to s. 1174 213.23, the exit conference may be continued to allow the 1175 taxpayer additional time to provide information and documents to 1176 the department. The department shall review any information 1177 provided by the taxpayer and, if the department revises the 1178 audit findings, a copy of the revised audit findings must be 1179 provided to the taxpayer. Such revision of the audit findings 1180 does not provide a right to any additional conference. 1181 (

b) If an exit conference is timely requested in writing, 1182 the limitations in s. 95.091(3) are tolled an additional 30 1183 days. If the department fails to offer a taxpayer the 1184 opportunity to hold an exit conference despite a timely written 1185 request, the limitations period in s. 95.091(3) may not be 1186 tolled for the additional 30 days. If the assessment is issued 1187 outside of the limitations period, the assessment must be 1188 reduced by the amount of those taxes, penalties, and interest 1189

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 42 of 64 CODING: Words stricken are deletions; words underlined are additions. for reporting periods outside of the limitations period, as 1190 modified by any other tolling or extension provisions. 1191 (

c) If a request for an exit conference is not timely made, 1192 the right to a conference is waived. A taxpayer may also 1193 affirmatively waive its right to an exit conference. Failure to 1194 hold an exit conference does not preclude the department from 1195 issuing an assessment. 1196 (

d) The department may adopt rules to implement this 1197 subsection. 1198

(3) The department may correct by credit or refund any 1199 overpayment of tax, penalty, or interest revealed by an audit 1200 and shall make assessment of any deficiency in tax, penalty, or 1201 interest determined to be due. 1202

(4) Notwithstanding the provisions of s. 215.26, the 1203 department shall offset the overpayment of any tax during an 1204 audit period against a deficiency of any tax, penalty, or 1205 interest determined to be due during the same audit period. 1206

(5) After the application of subsection (4), if the 1207 department’s audit finds that the tax paid is more than the 1208 correct amount, the department must refund the overpayment that 1209 is within the applicable period provided by s. 215.26 . Such 1210 action by the department does not prevent a taxpayer from 1211 challenging the amount of the refund pursuant to

chapter 120 and 1212 this

chapter or applying for a refund of additional tax within 1213 the applicable period. 1214

Section

Section 213.345, Florida Statutes, is amended 1215 to read: 1216 213.345 Tolling of periods during an audit.—The limitations 1217 in s. 95.091(3) and the period for filing a claim for refund as 1218

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 43 of 64 CODING: Words stricken are deletions; words underlined are additions. required by s. 215.26(2) are shall be tolled for a period of 1 1219 year if the Department of Revenue has, on or after July 1, 1999, 1220 issued a notice of intent to conduct an audit or investigation 1221 of the taxpayer’s account within the applicable period of time. 1222 The 1-year period is tolled upon receipt of written objections 1223 to the subpoena and for the entire pendency of any action that 1224 seeks an order to enforce compliance with or to challenge any 1225 subpoena issued by the department compelling the attendance and 1226 testimony of witnesses and the production of books, records, 1227 written materials, and electronically recorded information.

The 1228 department must commence an audit within 120 days after it 1229 issues a notice of intent to conduct an audit, unless the 1230 taxpayer requests a delay. If the taxpayer does not request a 1231 delay and the department does not begin the audit within 120 1232 days after issuing the notice, the tolling period terminates 1233 shall terminate unless the taxpayer and the department enter 1234 into an agreement to extend the period pursuant to s. 213.23. If 1235 the department issues a notice explaining its audit findings 1236 under s. 213.34(2)(

a) based on an estimate because the taxpayer 1237 has failed or refuses to provide records, the audit will be 1238 deemed to have commenced for purposes of this section. In the 1239 event the department issues an assessment beyond the tolling 1240 period, the assessment will be considered late and t he 1241 assessment shall be reduced by the amount of those taxes, 1242 penalties, and interest for reporting periods outside of the 1243 limitations period, as modified by any other tolling or 1244 extension provisions. 1245

Section 18. Subsections (1), (3), and (6) of

section 1246 213.67, Florida Statutes, are amended to read: 1247

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 44 of 64 CODING: Words stricken are deletions; words underlined are additions. 213.67 Garnishment.— 1248

(1) If a person is delinquent in the payment of any taxes, 1249 penalties, and interest, additional daily accrued interest, 1250 costs, and fees owed to the department, the executive director 1251 or his or her designee may give notice of the amount of such 1252 delinquency by registered mail, by personal service, or by 1253 electronic means, including, but not limited to, facsimile 1254 transmissions, electronic data interchange, or use of the 1255 Internet, to all persons having in their possession or under 1256 their control any credits or personal property, exclusive of 1257 wages, belonging to the delinquent taxpayer, or owing any debts 1258 to such delinquent taxpayer at the time of receipt by them of 1259 such notice.

Thereafter, any person who has been notified may 1260 not transfer or make any other disposition of such credits, 1261 other personal property, or debts until the executive director 1262 or his or her designee consents to a transfer or disposition or 1263 until 60 days after the receipt of such notice. However, the 1264 credits, other personal property, or debts that exceed the 1265 delinquent amount stipulated in the notice are not subject to 1266 this section, wherever held, if the taxpayer does not have a 1267 prior history of tax delinquencies.

If during the effe ctive 1268 period of the notice to withhold, any person so notified makes 1269 any transfer or disposition of the property or debts required to 1270 be withheld under this section, he or she is liable to the state 1271 for any indebtedness owed to the department by the person with 1272 respect to whose obligation the notice was given to the extent 1273 of the value of the property or the amount of the debts thus 1274 transferred or paid if, solely by reason of such transfer or 1275 disposition, the state is unable to recover the indebtedness of 1276

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 45 of 64 CODING: Words stricken are deletions; words underlined are additions. the person with respect to whose obligation the notice was 1277 given. If the delinquent taxpayer contests the intended levy in 1278 circuit court or under

chapter 120, the notice under this 1279

section remains effective until that final resolution of the 1280 contest. Any financial institution receiving such notice 1281 maintains will maintain a right of setoff for any transaction 1282 involving a debit card occurring on or before the date of 1283 receipt of such notice. 1284

(3) During the last 30 days of the 60-day period set forth 1285 in subsection (1), the executive director or his or her designee 1286 may levy upon such credits, other personal property, or debts. 1287 The levy must be accomplished by delivery of a notice of levy by 1288 registered mail, by personal service, or by electronic means, 1289 including, but not limited to, facsimile transmission, 1290 electronic data exchange, or use of the Internet . Upon receipt 1291 of the notice of levy, which the person possessing the credits, 1292 other personal property, or debts shall transfer them to the 1293 department or pay to the department the amount owed to the 1294 delinquent taxpayer. 1295 (6)(

a) Levy may be made under subsection (3) upon credits, 1296 other personal property, or debt of any person with respect to 1297 any unpaid tax, penalties, and interest, additional daily 1298 accrued interest, costs, and fees only after the executive 1299 director or his or her designee has notified such person in 1300 writing of the intention to make such levy. 1301 (

b) No less than 30 days before the day of the levy, the 1302 notice of intent to levy required under paragraph (

a) must shall 1303 be given in person or sent by certified or registered mail to 1304 the person’s last known address. 1305

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 46 of 64 CODING: Words stricken are deletions; words underlined are additions. (

c) The notice required in paragraph (

a) must include a 1306 brief statement that sets forth in simple and nontechnical 1307 terms: 1308 1. The provisions of this

section relating to levy and sale 1309 of property; 1310 2. The procedures applicable to the levy under this 1311 section; 1312 3. The administrative and judicial appeals available to the 1313 taxpayer with respect to such levy and sale, and the procedures 1314 relating to such appeals; and 1315 4. Any The alternatives, if any, available to taxpayers 1316 which could prevent levy on the property. 1317

Section

Section 220.42, Florida Statutes, is amended to 1318 read: 1319 220.42 Methods of accounting.— 1320

(1) For purposes of this code, a taxpayer’s method of 1321 accounting must shall be the same as such taxpayer’s method of 1322 accounting for federal income tax purposes, except as provided 1323 in subsection (3). If no method of accounting has been regularly 1324 used by a taxpayer, net income for purposes of this code must 1325 shall be computed by the such method that as in the opinion of 1326 the department determines most fairly reflects income. 1327

(2) If a taxpayer’s method of accounting is changed for 1328 federal income tax purposes, the taxpayer’s method of accounting 1329 for purposes of this code must shall be similarly changed. 1330

(3) Any taxpayer which has elected for federal income tax 1331 purposes to report any portion of its income on the completed 1332 contract method of accounting under Treasury Regulation 1.451 -1333 3(b)(2) may elect to return the income so reported on the 1334

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 47 of 64 CODING: Words stricken are deletions; words underlined are additions. percentage of completion method of accounting under Treasury 1335 Regulation 1.451-3(b)(1), provided the taxpayer regularly 1336 maintains its books of account and reports to its shareholders 1337 on the percentage of completion method.

The election provided by 1338 this subsection shall be allowed only if it is made, in such 1339 manner as the department may prescribe, not later than the due 1340 date, including any extensions thereof, for filing a return for 1341 the taxpayer’s first taxable year under this code in which a 1342 portion of its income is returned on the completed contract 1343 method of accounting for federal tax purposes. An election mad e 1344 pursuant to this subsection shall apply to all subsequent 1345 taxable years of the taxpayers unless the department consents in 1346 writing to its revocation. 1347

Section 20. Subsection (4) is added to

section 220.735, 1348 Florida Statutes, to read: 1349 220.735 Production of witnesses and records.— 1350

(4) The failure of a taxpayer to provide documents 1351 available to, or required to be kept by, the taxpayer and 1352 requested by a subpoena issued under this

section creates a 1353 presumption that the resulting proposed final agency action by 1354 the department, as to the requested documents, is correct and 1355 that the requested documents not produced by the taxpayer would 1356 be adverse to the taxpayer’s position as to the proposed final 1357 agency action. The department may create estimates for purposes 1358 of assessment if a taxpayer fails to provide documents requested 1359 by a subpoena issued under this section. 1360

Section 21. Paragraph (

e) of subsection (3) of

section 1361 443.131, Florida Statutes, is amended to read: 1362 443.131 Contributions.— 1363

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 48 of 64 CODING: Words stricken are deletions; words underlined are additions.

(3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 1364 EXPERIENCE.— 1365 (

e) Assignment of variations from the standard rate. — 1366 1. As used in this paragraph, the terms “total benefit 1367 payments,” “benefits paid to an individual,” and “benefits 1368 charged to the employment record of an employer” mean the amount 1369 of benefits paid to individuals multiplied by: 1370 a. For benefits paid before prior to July 1, 2007, 1. 1371 b. For benefits paid during the period beginning on July 1, 1372 2007, and ending March 31, 2011, 0.90. 1373 c. For benefits paid after March 31, 2011, 1. 1374 d.

For benefits paid during the period beginning April 1, 1375 2020, and ending December 31, 2020, 0. 1376 e. For benefits paid during the period beginning January 1, 1377 2021, and ending June 30, 2021, 1, except as otherwise adjusted 1378 in accordance with paragraph (f). 1379 2. For the calculation of contribution rates effective 1380 January 1, 2012, and thereafter: 1381 a. The tax collection service provider shall assign a 1382 variation from the standard rate of contributions for each 1383 calendar year to each eligible employer.

In determining the 1384 contribution rate, varying from the standard rate to be assigned 1385 each employer, adjustment factors computed under sub -sub-1386 subparagraphs (I)-(IV) are added to the benefit ratio. This 1387 addition shall be accomplished in two steps by adding a variable 1388 adjustment factor and a final adjustment factor. The sum of 1389 these adjustment factors computed under sub-sub-subparagraphs 1390 (I)-(IV) shall first be algebraically summed. The sum of these 1391 adjustment factors shall next be divided by a gross benefit 1392

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 49 of 64 CODING: Words stricken are deletions; words underlined are additions. ratio determined as follows: Total benefit payments for the 3 -1393 year period described in subparagraph (b)3. are charged to 1394 employers eligible for a variation from the standard rate, minus 1395 excess payments for the same period, divided by taxable payroll 1396 entering into the computation of individual benefit ratios for 1397 the calendar year for which the contribution rate is being 1398 computed.

The ratio of the sum of the adjustment factors 1399 computed under sub-sub-subparagraphs (I)-(IV) to the gross 1400 benefit ratio is multiplied by each individual benefit ratio 1401 that is less than the maximum contribution rate to obtain 1402 variable adjustment factors; except that if the sum of an 1403 employer’s individual benefit ratio and variable adjustment 1404 factor exceeds the maximum contribution rate, the variable 1405 adjustment factor is reduced in order for the sum to equal the 1406 maximum contribution rate.

The variable adjustment factor for 1407 each of these employers is multiplied by his or her taxable 1408 payroll entering into the computation of his or her ben efit 1409 ratio. The sum of these products is divided by the taxable 1410 payroll of the employers who entered into the computation of 1411 their benefit ratios.

The resulting ratio is subtracted from the 1412 sum of the adjustment factors computed under sub -sub-1413 subparagraphs (I)-(IV) to obtain the final adjustment factor. 1414 The variable adjustment factors and the final adjustment factor 1415 must be computed to five decimal places and rounded to the 1416 fourth decimal place. This final adjustment factor is added to 1417 the variable adjustment factor and benefit ratio of each 1418 employer to obtain each employer’s contribution rate. An 1419 employer’s contribution rate may not, however, be rounded to 1420 less than 0.1 percent.

In determining the contribution rate, 1421

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 50 of 64 CODING: Words stricken are deletions; words underlined are additions. varying from the standard rate to be assigned, the computation 1422 shall exclude any benefit that is excluded by the multipliers 1423 under subparagraph (b)2. and subparagraph 1. for rates effective 1424 January 1, 2021, through December 31, 2025, notwithstanding the 1425 repeal of subparagraph 5. as provided in

chapter 2021-2, Laws of 1426 Florida. The computation of the contribution rate, varying from 1427 the standard rate to be assigned, shall also exclude any benefit 1428 paid as a result of a governmental order related to COVID -19 to 1429 close or reduce capacity of a business. In addition, the 1430 contribution rate for the 2021 and 2022 calendar years shall be 1431 calculated without the application of the positive adjustment 1432 factor in sub-sub-subparagraph (III). 1433 (

I) An adjustment factor for noncharge benefits is computed 1434 to the fifth decimal place and rounded to the fourth decimal 1435 place by dividing the amount of noncharge benefits during the 3 -1436 year period described in subparagraph (b)3. by the taxable 1437 payroll of employers eligible for a variation from the standard 1438 rate who have a benefit ratio for the current year which is less 1439 than the maximum contribution rate.

For purposes of computing 1440 this adjustment factor, the taxable payroll of these employers 1441 is the taxable payrolls for the 3 years ending June 30 of the 1442 current calendar year as reported to the tax collection service 1443 provider by September 30 of the same calendar year.

As used in 1444 this sub-sub-subparagraph, the term “noncharge benefits” means 1445 benefits paid to an individual, as adjusted pursuant to 1446 subparagraph (b)2. and subparagraph 1., from the Unemployment 1447 Compensation Trust Fund which were not charged to the employment 1448 record of any employer, but excluding any benefit paid as a 1449 result of a governmental order related to COVID -19 to close or 1450

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 51 of 64 CODING: Words stricken are deletions; words underlined are additions. reduce capacity of a business. 1451 (II) An adjustment factor for excess payments is computed 1452 to the fifth decimal place, and rounded to the fourth decimal 1453 place by dividing the total excess payments during the 3 -year 1454 period described in subparagraph (b)3. by the taxable payroll of 1455 employers eligible for a variation from the standard rate who 1456 have a benefit ratio for the current year which is less than the 1457 maximum contribution rate.

For purposes of computing this 1458 adjustment factor, the taxable payroll of these employers is the 1459 same figure used to compute the adjustment factor for noncharge 1460 benefits under sub-sub-subparagraph (I).

As used in this sub-1461 subparagraph, the term “excess payments” means the amount of 1462 benefits charged to the employment record of an employer, as 1463 adjusted pursuant to subparagraph (b)2. and subparagraph 1., 1464 during the 3-year period described in subparagraph (b)3., but 1465 excluding any benefit paid as a result of a governmental order 1466 related to COVID-19 to close or reduce capacity of a business, 1467 less the product of the maximum contribution rate and the 1468 employer’s taxable payroll for the 3 years ending June 30 of the 1469 current calendar year as reported to the tax collection service 1470 provider by September 30 of the same calendar year.

As used in 1471 this sub-sub-subparagraph, the term “total excess payments” 1472 means the sum of the individual employer excess payments for 1473 those employers that were eligible for assignment of a 1474 contribution rate different from the standard rate. 1475 (III) With respect to computing a positive adjustment 1476 factor: 1477 (

A) Beginning January 1, 2012, if the balance of the 1478 Unemployment Compensation Trust Fund on September 30 of the 1479

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 52 of 64 CODING: Words stricken are deletions; words underlined are additions. calendar year immediately preceding the calendar year for which 1480 the contribution rate is being computed is less than 4 percent 1481 of the taxable payrolls for the year ending June 30 as reported 1482 to the tax collection service provider by September 30 of that 1483 calendar year, a positive adjustment factor shall be computed. 1484 The positive adjustment factor is computed annually to the fifth 1485 decimal place and rounded to the fourth decimal place by 1486 dividing the sum of the total taxable payrolls for the year 1487 ending June 30 of the current calendar year as reported to the 1488 tax collection service provider by September 30 of that calendar 1489 year into a sum equal to one-fifth of the difference between the 1490 balance of the fund as of September 30 of that calendar year and 1491 the sum of 5 percent of the total taxable payrolls for that 1492 year.

The positive adjustment factor remains in effect for 1493 subsequent years until the balance of the Unemploym ent 1494 Compensation Trust Fund as of September 30 of the year 1495 immediately preceding the effective date of the contribution 1496 rate equals or exceeds 4 percent of the taxable payrolls for the 1497 year ending June 30 of the current calendar year as reported to 1498 the tax collection service provider by September 30 of that 1499 calendar year. 1500 (

B) Beginning January 1, 2018, and for each year 1501 thereafter, the positive adjustment shall be computed by 1502 dividing the sum of the total taxable payrolls for the year 1503 ending June 30 of the current calendar year as reported to the 1504 tax collection service provider by September 30 of that calendar 1505 year into a sum equal to one-fourth of the difference between 1506 the balance of the fund as of September 30 of that calendar year 1507 and the sum of 5 percent of the total taxable payrolls for that 1508

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 53 of 64 CODING: Words stricken are deletions; words underlined are additions. year.

The positive adjustment factor remains in effect for 1509 subsequent years until the balance of the Unemployment 1510 Compensation Trust Fund as of September 30 of the year 1511 immediately preceding the effective date of the contribution 1512 rate equals or exceeds 4 percent of the taxable payrolls for the 1513 year ending June 30 of the current calendar year as reported to 1514 the tax collection service provider by September 30 of that 1515 calendar year. 1516 (IV) If, beginning January 1, 2015, and each year 1517 thereafter, the balance of the Unemployment Compensation Trust 1518 Fund as of September 30 of the year immediately preceding the 1519 calendar year for which the contribution rate is being computed 1520 exceeds 5 percent of the taxable payrolls for the year ending 1521 June 30 of the current calendar year as reported to the tax 1522 collection service provider by September 30 of that calendar 1523 year, a negative adjustment factor must be computed.

The 1524 negative adjustment factor shall be computed annually beginning 1525 on January 1, 2015, and each year thereafter, to the fifth 1526 decimal place and rounded to the fourth decimal place by 1527 dividing the sum of the total taxable payrolls for the year 1528 ending June 30 of the current calendar year as reported to the 1529 tax collection service provider by September 30 of the calendar 1530 year into a sum equal to one-fourth of the difference between 1531 the balance of the fund as of September 30 of the current 1532 calendar year and 5 percent of the total taxable payrolls of 1533 that year.

The negative adjustment factor remains in effect for 1534 subsequent years until the balance of the Unemployment 1535 Compensation Trust Fund as of September 30 of the year 1536 immediately preceding the effective date of the contribution 1537

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 54 of 64 CODING: Words stricken are deletions; words underlined are additions. rate is less than 5 percent, but more than 4 percent of the 1538 taxable payrolls for the year ending June 30 of the current 1539 calendar year as reported to the tax collection service provider 1540 by September 30 of that calendar year. The negative adjustment 1541 authorized by this

section is suspended in any calendar year in 1542 which repayment of the principal amount of an advance received 1543 from the federal Unemployment Compensation Trust Fund under 42 1544 U.S.C. s. 1321 is due to the Federal Government. 1545 (

V) The maximum contribution rate that may be assigned to 1546 an employer is 5.4 percent, except employers participating in an 1547 approved short-time compensation plan may be assigned a maximum 1548 contribution rate that is 1 percent greater than the maximum 1549 contribution rate for other employers in any calendar year in 1550 which short-time compensation benefits are charged to the 1551 employer’s employment record. 1552 (VI) As used in this subsection, “taxable payroll” shall be 1553 determined by excluding any part of the remuneration paid to an 1554 individual by an employer for employment during a calendar year 1555 in excess of the first $7,000.

Beginning January 1, 2012, 1556 “taxable payroll” shall be determined by excluding any part of 1557 the remuneration paid to an individual by an employer for 1558 employment during a calendar year as described in s. 1559 443.1217(2).

For the purposes of the employer rate calculation 1560 that will take effect in January 1, 2012, and in January 1, 1561 2013, the tax collection service provider shall use the data 1562 available for taxable payroll from 2009 based on excluding any 1563 part of the remuneration paid to an individual by an employer 1564 for employment during a calendar year in excess of the first 1565 $7,000, and from 2010 and 2011, the data available for taxable 1566

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 55 of 64 CODING: Words stricken are deletions; words underlined are additions. payroll based on excluding any part of the remuneration paid to 1567 an individual by an employer for employment during a calendar 1568 year in excess of the first $8,500. 1569 b. If the transfer of an employer’s employment record to an 1570 employing unit under paragraph (

g) which, before the transfer, 1571 was an employer, the tax collection service provider shall 1572 recompute a benefit ratio for the successor employer based on 1573 the combined employment records and reassign an appropriate 1574 contribution rate to the successor employer effective on the 1575 first day of the calendar quarter immediately after the 1576 effective date of the transfer. 1577 3. The tax collection service provider shall reissue rates 1578 for the 2021 calendar year.

However, an employer shall continue 1579 to timely file its employer’s quarterly reports and pay the 1580 contributions due in a timely manner in accordance with the 1581 rules of the Department of Economic Opportunity. The Department 1582 of Revenue shall post the revised rates on its website to enable 1583 employers to securely review the revised rates.

For 1584 contributions for the first quarter of the 2021 calendar year, 1585 if any employer remits to the tax collection service provider an 1586 amount in excess of the amount that would be due as calculated 1587 pursuant to this paragraph, the tax collection service provider 1588 shall refund the excess amount from the amount erroneously 1589 collected. Notwithstanding s. 443.141(6), refunds issued through 1590 August 31, 2021, for first quarter 2021 contributions must be 1591 paid from the General Revenue Fund. 1592 4.

The tax collection service provider shall calculate and 1593 assign contribution rates effective January 1, 2022, through 1594 December 31, 2022, excluding any benefit charge that is excluded 1595

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 56 of 64 CODING: Words stricken are deletions; words underlined are additions. by the multipliers under subparagraph (b)2. and subparagraph 1.; 1596 without the application of the positive adjustment factor in 1597 sub-sub-subparagraph 2.a.(III); and without the inclusion of any 1598 benefit charge directly related to COVID-19 as a result of a 1599 governmental order to close or reduce capacity of a business, as 1600 determined by the Department of Economic Opportunity, for each 1601 employer who is eligible for a variation from the standard rate 1602 pursuant to paragraph (d).

The Department of Economic 1603 Opportunity shall provide the tax collection service provider 1604 with all necessary benefit charge information by August 1, 2021, 1605 including specific information for adjustments related to COVID -1606 19 charges resulting from a governmental order to close or 1607 reduce capacity of a business, to enable the tax collection 1608 service provider to calculate and issue tax rates effective 1609 January 1, 2022. The tax collection service provider shall 1610 calculate and post rates for the 2022 calendar year by March 1, 1611 2022. 1612 5.

Subject to subparagraph 6., the tax collection service 1613 provider shall calculate and assign contribution rates effective 1614 January 1, 2023, through December 31, 2025, excluding any 1615 benefit charge that is excluded by the multipliers under 1616 subparagraph (b)2. and subparagraph 1.; without the application 1617 of the positive adjustment factor in sub-sub-subparagraph 1618 2.a.(III); and without the inclusion of any benefit charge 1619 directly related to COVID-19 as a result of a governmental order 1620 to close or reduce capacity of a business, as determined by the 1621 Department of Economic Opportunity, for each employer who is 1622 eligible for a variation from the standard rate pursuant to 1623 paragraph (d).

The Department of Economic Opportunity shall 1624

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 57 of 64 CODING: Words stricken are deletions; words underlined are additions. provide the tax collection service provider with all necessary 1625 benefit charge information by August 1 of each year, including 1626 specific information for adjustments related to COVID-19 charges 1627 resulting from a governmental order to close or reduce capacity 1628 of a business, to enable the tax collection service provider to 1629 calculate and issue tax rates effective the following January. 1630 6.

If the balance of the Unemployment Compensation Trust 1631 Fund on June 30 of any year exceeds $4,071,519,600, subparagraph 1632 5. is repealed for rates effective the following years. The 1633 Office of Economic and Demographic Research shall advise the tax 1634 collection service provider of the balance of the trust fund on 1635 June 30 by August 1 of that year.

After the repeal of 1636 subparagraph 5. and notwithstanding the dates specified in that 1637 subparagraph, the tax collection service provider shall 1638 calculate and assign contribution rates for each subsequent 1639 calendar year as otherwise provided in this section. 1640

Section 22. Paragraph (

a) of subsection (9) of

section 1641 443.171, Florida Statutes, is amended to read: 1642 443.171 Department of Economic Opportunity and commission; 1643 powers and duties; records and reports; proceedings; state-1644 federal cooperation.— 1645

(9) STATE-FEDERAL COOPERATION.— 1646 (a)1. In the administration of this chapter, the Department 1647 of Economic Opportunity and its tax collection service provider 1648 shall cooperate with the United States Department of Labor to 1649 the fullest extent consistent with this

chapter and shall take 1650 those actions, through the adoption of appropriate rules, 1651 administrative methods, and standards, necessary to secure for 1652 this state all advantages available under the p rovisions of 1653

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 58 of 64 CODING: Words stricken are deletions; words underlined are additions. federal law relating to reemployment assistance. 1654 2.

In the administration of the provisions in s. 443.1115, 1655 which are enacted to conform with the Federal-State Extended 1656 Unemployment Compensation Act of 1970, the department shall take 1657 those actions necessary to ensure that those provisions are 1658 interpreted and applied to meet the requirements of the federal 1659 act as interpreted by the United States Department of Labor and 1660 to secure for this state the full reimbursement of the federal 1661 share of extended benefits paid under this

chapter which is 1662 reimbursable under the federal act. 1663 3. The department and its tax collection service provider 1664 shall comply with the regulations of the United States 1665 Department of Labor relating to the receipt or expenditure by 1666 this state of funds granted under federal law; shall submit the 1667 reports in the form and containing the information the United 1668 States Department of Labor requires; and shall comply with 1669 directions of the United States Department of Labor necessary to 1670 assure the correctness and verification of these reports. 1671 4.

The department and its tax collection service provider 1672 shall comply with the requirements of the federal Treasury 1673 Offset Program as it pertains to the recovery of unemployment 1674 compensation debts as required by the United States Department 1675 of Labor pursuant to 26 U.S.C. s. 6402. The department or the 1676 tax collection service provider may adopt rules to implement 1677 this subparagraph. 1678

Section 23. Effective January 1, 2023, paragraph (

b) of 1679 subsection (1) of

section 624.515, Florida Statutes, is amended 1680 to read: 1681 624.515 State Fire Marshal regulatory assessment and 1682

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 59 of 64 CODING: Words stricken are deletions; words underlined are additions. surcharge; levy and amount.— 1683 (1) 1684 (b)1. Annually before the due date of the first 1685 installment, the department, with the assistance of the office, 1686 shall make available in an electronic format or otherwise the 1687 percentage of fire insurance contained in lines of insurance for 1688 the industry for that taxable year. The percentages determined 1689 by the office are exempt from

chapter 120. 1690 2. Insurers may choose to use their own previous 5 years of 1691 loss experience or rate filings that have been approved by the 1692 office instead of using the percentages provided by the 1693 department pursuant to subparagraph 1.

However, if an insurer 1694 chooses not to use the percentages provided by the department, 1695 it must use the same alternative method for all lines of 1696 business, continue using the method for a minimum of 3 1697 consecutive tax years, and attach documentation of the 1698 calculation and determination to the tax return When it is 1699 impractical, due to the nature of the business practices within 1700 the insurance industry, to determine the percentage of fire 1701 insurance contained within a line of insurance written by an 1702 insurer on risks located or resident in Florida, the Department 1703 of Revenue may establish by rule such percentages for the 1704 industry.

The Department of Revenue may also amend the 1705 percentages as the insurance industry changes its practices 1706 concerning the portion of fire insurance within a line of 1707 insurance. 1708

Section 24. Paragraph (

c) of subsection (1) of

section 1709 220.183, Florida Statutes, is amended to read: 1710 220.183 Community contribution tax credit.— 1711

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 61 of 64 CODING: Words stricken are deletions; words underlined are additions. 2. The tax exemption for semiconductor, defense, or space 1741 technology sales established under s. 212.08(5)(

i) s. 1742 212.08(5)(j). 1743 3. The Military Base Protection Program established under 1744 s. 288.980. 1745 4. The Quick Response Training Program established under s. 1746 288.047. 1747 5. The Incumbent Worker Training Program established under 1748 s. 445.003. 1749 6. International trade and business development programs 1750 established or funded under s. 288.826. 1751

Section 26. Paragraph (

a) of subsection (9) of

section 1752 290.0056, Florida Statutes, is amended to read: 1753 290.0056 Enterprise zone development agency.— 1754

(9) The following powers and responsibilities shall be 1755 performed by the governing body creating the enterprise zone 1756 development agency acting as the managing agent of the 1757 enterprise zone development agency, or, contingent upon approval 1758 by such governing body, such powers and responsib ilities shall 1759 be performed by the enterprise zone development agency: 1760 (

a) To review, process, and certify applications for state 1761 enterprise zone tax incentives pursuant to ss. 212.08(5)(

g) and 1762 (15); 212.096; 220.181; and 220.182 ss. 212.08(5)(g), (h), and 1763 (15); 212.096; 220.181; and 220.182. 1764

Section 27. Subsections (4) and (5) of

section 290.007, 1765 Florida Statutes, are amended to read: 1766 290.007 State incentives available in enterprise zones. —The 1767 following incentives are provided by the state to encourage th e 1768 revitalization of enterprise zones: 1769

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(4) The sales tax exemption for building materials used in 1770 the rehabilitation of real property in enterprise zones provided 1771 in s. 212.08(5)(g). 1772

(5) The sales tax exemption for business equipment used in 1773 an enterprise zone provided in s. 212.08(5)(

g) s. 212.08(5)(h). 1774

Section 28. Paragraph (

a) of subsection (4) of

section 1775 377.809, Florida Statutes, is amended to read: 1776 377.809 Energy Economic Zone Pilot Program.— 1777 (4)(

a) Beginning July 1, 2012, all the incentives and 1778 benefits provided for enterprise zones pursuant to state law 1779 shall be available to the energy economic zones designated 1780 pursuant to this

section on or before July 1, 2010. In order to 1781 provide incentives, by March 1, 2012, each local governing body 1782 that has jurisdiction over an energy economic zone must, by 1783 local ordinance, establish the boundary of the energy economic 1784 zone, specify applicable energy-efficiency standards, and 1785 determine eligibility criteria for the application of state and 1786 local incentives and benefits in the energy economic zone. 1787 However, in order to receive benefits provided under s. 288.106, 1788 a business must be a qualified target industry business under s. 1789 288.106 for state purposes.

An energy economic zone’s boundary 1790 may be revised by local ordinance. Such incentives and benefits 1791 include those in ss. 212.08, 212.096, 220.181, 220.182, 220.183, 1792 288.106, and 624.5105 and the public utility discounts provided 1793 in s. 290.007(7) s. 290.007(8). The exemption provided in s. 1794 212.08(5)(

c) shall be for renewable energy as defined in s. 1795 377.803. For purposes of this section, any applicable 1796 requirements for employee residency for higher refund or credit 1797 thresholds must be based on employee residency in the energy 1798

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 63 of 64 CODING: Words stricken are deletions; words underlined are additions. economic zone or an enterprise zone. A business in an energy 1799 economic zone may also be eligible for funding under ss. 288.047 1800 and 445.003, and a transportation project in an energy economic 1801 zone shall be provided priority in funding under s. 339.2821. 1802 Other projects shall be given priority ranking to the extent 1803 practicable for grants administered under state energy programs. 1804

Section 29. Paragraph (

c) of subsection (1) of

section 1805 624.5105, Florida Statutes, is amended to read: 1806 624.5105 Community contribution tax credit; authorization; 1807 limitations; eligibility and application requirements; 1808 administration;

definitions; expiration.— 1809

(1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS. — 1810 (

c) The total amount of tax credit which may be granted for 1811 all programs approved under this

section and ss. 212.08(5)(o) 1812 and 220.183 ss. 212.08(5)(

p) and 220.183 is $12.5 million in the 1813 2018-2019 fiscal year, $13.5 million in the 2019-2020 fiscal 1814 year, and $10.5 million in each fiscal year thereafter for 1815 projects that provide housing opportunities for persons with 1816 special needs as defined in s. 420.0004 or homeownership 1817 opportunities for low-income or very-low-income households as 1818 defined in s. 420.9071 and $3.5 million each fiscal year for all 1819 other projects. 1820

Section 30. Subsection (1) of

section 1011.94, Florida 1821 Statutes, is amended to read: 1822 1011.94 University Major Gifts Program.— 1823

(1) There is established a University Major Gifts Program. 1824 The purpose of the program is to enable each university to 1825 provide donors with an incentive in the form of matching grants 1826 for donations for the establishment of permanent endowments and 1827

Florida Senate - 2022 SB 1382 23-00835B-22 20221382__ Page 64 of 64 CODING: Words stricken are deletions; words underlined are additions. sales tax exemption matching funds received pursuant to s. 1828 212.08(5)(

i) s. 212.08(5)(j), which must be invested, with the 1829 proceeds of the investment used to support libraries and 1830 instruction and research programs, as defined by the Board of 1831 Governors. 1832

Section 31. Except as otherwise provide