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2025 Florida Statutes

Title XXXIV ALCOHOLIC BEVERAGES AND TOBACCO
Chapter 561 BEVERAGE LAW: ADMINISTRATION Entire Chapter
SECTION 12135
Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.
F.S. 561.12135
1561.12135 Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.—Beginning January 1, 2026, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.63 against any tax due under s. 563.05, s. 564.06, or s. 565.12, except excise taxes imposed on wine produced by manufacturers in this state from products grown in this state. However, a credit allowed under this section may not exceed 90 percent of the tax due on the return on which the credit is taken. For purposes of the distributions of tax revenue under ss. 561.121 and 564.06(10), the division shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 402.63 applies to the credit authorized by this section.
History.—s. 85, ch. 2025-208.
1Note.—Section 89, ch. 2025-208, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Home Away From Home Tax Credit. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”