Florida Senate - 2021                             CS for SB 7068
       
       
        
       By the Committees on Appropriations; and Finance and Tax
       
       
       
       
       
       576-04426-21                                          20217068c1
    1                        A bill to be entitled                      
    2         An act relating to taxation; repealing s. 193.019,
    3         F.S., relating to hospitals and community benefit
    4         reporting; amending s. 193.155, F.S.; adding
    5         exceptions to the definition of the term “change of
    6         ownership” for purposes of a certain homestead
    7         assessment limitation; providing that changes,
    8         additions, or improvements, including ancillary
    9         improvements, to homestead property damaged or
   10         destroyed by misfortune or calamity must be assessed
   11         upon substantial completion; specifying that the
   12         assessed value of the replaced homestead property must
   13         be calculated using the assessed value of the
   14         homestead property on a certain date before the date
   15         on which the damage or destruction was sustained;
   16         providing that certain changes, additions, or
   17         improvements must be reassessed at just value in
   18         subsequent years; amending s. 193.1554, F.S.;
   19         providing that changes, additions, or improvements,
   20         including ancillary improvements, to nonhomestead
   21         residential property damaged or destroyed by
   22         misfortune or calamity must be assessed upon
   23         substantial completion; specifying that the assessed
   24         value of the replaced nonhomestead residential
   25         property must be calculated using the assessed value
   26         of the nonhomestead residential property on a certain
   27         date before the date on which the damage or
   28         destruction was sustained; providing that certain
   29         changes, additions, or improvements must be reassessed
   30         at just value in subsequent years; amending s.
   31         193.1555, F.S.; providing that changes, additions, or
   32         improvements, including ancillary improvements, to
   33         certain nonresidential real property damaged or
   34         destroyed by misfortune or calamity must be assessed
   35         upon substantial completion; specifying that the
   36         assessed value of the replaced nonresidential real
   37         property shall be calculated using the assessed value
   38         of the residential and nonresidential real property on
   39         a certain date before the date on which the damage or
   40         destruction was sustained; providing that certain
   41         changes, additions, or improvements must be reassessed
   42         at just value in subsequent years; providing
   43         construction and applicability; amending s. 196.196,
   44         F.S.; specifying that portions of property not used
   45         for certain purposes are not exempt from ad valorem
   46         taxation; specifying that exemptions for certain
   47         portions of property from ad valorem taxation are not
   48         affected so long as such portions of property are used
   49         for specified purposes; providing applicability and
   50         construction; amending s. 196.1978, F.S.; exempting
   51         certain multifamily projects from ad valorem taxation;
   52         making technical changes; amending s. 196.198, F.S.;
   53         providing that improvements to real property are
   54         deemed owned by certain educational institutions for
   55         purposes of the educational exemption from ad valorem
   56         taxation if certain criteria are met; providing that
   57         such educational institutions shall receive the full
   58         benefit of the exemption; requiring the property owner
   59         to make certain disclosures to the educational
   60         institution; exempting certain property owned by a
   61         house of public worship from ad valorem taxation;
   62         providing construction; amending s. 196.199, F.S.;
   63         exempting municipal property used for a motorsports
   64         entertainment complex from ad valorem taxation if
   65         certain criteria are met; providing applicability;
   66         providing for expiration; amending s. 197.222, F.S.;
   67         requiring, rather than authorizing, tax collectors to
   68         accept late payments of prepaid property taxes within
   69         a certain timeframe; deleting a late payment penalty;
   70         amending s. 201.08, F.S.; providing that modifications
   71         of certain original documents for certain purposes on
   72         which documentary stamp taxes were previously paid are
   73         not renewals and are not subject to the documentary
   74         stamp tax; creating s. 211.0252, F.S.; providing
   75         credits against oil and gas production taxes under the
   76         Strong Families Tax Credit; amending s. 211.3106,
   77         F.S.; specifying the severance tax rate for a certain
   78         heavy mineral under certain circumstances; amending s.
   79         212.06, F.S.; revising the definition of the term
   80         “dealer”; revising a condition for a sales tax
   81         exception for tangible personal property imported,
   82         produced, or manufactured in this state for export;
   83         defining terms; specifying application requirements
   84         and procedures for a forwarding agent to apply for a
   85         Florida Certificate of Forwarding Agent Address from
   86         the Department of Revenue; requiring forwarding agents
   87         receiving such certificate to register as dealers for
   88         purposes of the sales and use tax; specifying
   89         requirements for sales tax remittance and for
   90         recordkeeping; specifying the timeframe for expiration
   91         of certificates and procedures for renewal; requiring
   92         forwarding agents to update information; requiring the
   93         department to verify certain information; authorizing
   94         the department to suspend or revoke certificates under
   95         certain circumstances; requiring the department to
   96         provide a list on its website of forwarding agents who
   97         have received certificates; providing circumstances
   98         and requirements for and construction related to
   99         dealers accepting certificates or relying on the
  100         department’s website list in lieu of collecting
  101         certain taxes; providing criminal penalties for
  102         certain violations; authorizing the department to
  103         adopt rules; amending s. 212.08, F.S.; extending the
  104         expiration date of the sales tax exemption for data
  105         center property; exempting specified items that assist
  106         in independent living from the sales tax; amending s.
  107         212.13, F.S.; revising recordkeeping requirements for
  108         dealers collecting the sales and use tax; amending s.
  109         212.15, F.S.; providing that stolen sales tax revenue
  110         may be aggregated for the purposes of determining the
  111         grade of certain criminal offenses; creating s.
  112         212.1833, F.S.; providing a credit against sales taxes
  113         payable by direct pay permitholders under the Strong
  114         Families Tax Credit; amending s. 213.053, F.S.;
  115         authorizing the department to publish a list of
  116         forwarding agents who have received Florida
  117         Certificates of Forwarding Agent Address on its
  118         website; amending s. 220.02, F.S.; specifying the
  119         order in which corporate income tax credits under the
  120         Strong Families Tax Credit and the internship tax
  121         credit are applied; amending s. 220.13, F.S.;
  122         requiring corporate income taxpayers to add back to
  123         their taxable income claimed credit amounts under the
  124         Strong Families Tax Credit and the internship tax
  125         credit; providing an exception; amending s. 220.186,
  126         F.S.; providing that a corporate income tax credit
  127         claimed under the Strong Families Tax Credit is not
  128         applied in the calculation of the Florida alternative
  129         minimum tax credit; creating s. 220.1876, F.S.;
  130         providing a credit against the corporate income tax
  131         under the Strong Families Tax Credit; specifying
  132         requirements and procedures for the credit; creating
  133         s. 220.198, F.S.; providing a short title; defining
  134         terms; providing a corporate income tax credit for
  135         qualified businesses employing student interns if
  136         certain criteria are met; specifying the amount of the
  137         credit a qualified business may claim per student
  138         intern; specifying a limit on the credit claimed per
  139         taxable year; specifying the combined total amount of
  140         tax credits which may be granted per state fiscal year
  141         in specified years; requiring that credits be
  142         allocated on a prorated basis if total approved
  143         credits exceed the limit; authorizing the department
  144         to adopt certain rules; authorizing a qualified
  145         business to carry forward unused credit for a certain
  146         time; s. 288.106, F.S.; reauthorizing the tax refund
  147         program for qualified target industry businesses;
  148         creating s. 402.62, F.S.; creating the Strong Families
  149         Tax Credit; defining terms; specifying requirements
  150         for the Department of Children and Families in
  151         designating eligible charitable organizations;
  152         specifying requirements for eligible charitable
  153         organizations receiving contributions; specifying
  154         duties of the Department of Children and Families;
  155         specifying a limitation on, and application procedures
  156         for, the tax credit; specifying requirements and
  157         procedures for, and restrictions on, the carryforward,
  158         conveyance, transfer, assignment, and rescindment of
  159         credits; specifying requirements and procedures for
  160         the department; providing construction; authorizing
  161         the department, the Division of Alcoholic Beverages
  162         and Tobacco of the Department of Business and
  163         Professional Regulation, and the Department of
  164         Children and Families to develop a cooperative
  165         agreement and adopt rules; authorizing certain
  166         interagency information sharing; creating ss. 561.1212
  167         and 624.51056, F.S.; providing credits against excise
  168         taxes on certain alcoholic beverages and the insurance
  169         premium tax, respectively, under the Strong Families
  170         Tax Credit; specifying requirements and procedures
  171         for, and limitations on, the credits; amending s.
  172         624.509, F.S.; revising the order in which credits are
  173         taken under that section; providing sales tax
  174         exemptions for certain clothing, wallets, bags, school
  175         supplies, personal computers, and personal computer
  176         related accessories during a certain timeframe;
  177         defining terms; specifying locations where the
  178         exemptions do not apply; authorizing certain dealers
  179         to opt out of participating in the exemptions, subject
  180         to certain conditions; authorizing the department to
  181         adopt emergency rules; providing sales tax exemptions
  182         for certain disaster preparedness supplies during a
  183         certain timeframe; specifying locations where the
  184         exemptions do not apply; authorizing the department to
  185         adopt emergency rules; reenacting s. 192.0105(3)(a),
  186         F.S., relating to taxpayer rights, to incorporate the
  187         amendment made to s. 197.222, F.S., in a reference
  188         thereto; reenacting s. 193.1557, F.S., relating to
  189         assessment of property damaged or destroyed by
  190         Hurricane Michael, to incorporate the amendments made
  191         to ss. 193.155, 193.1554, and 193.1555, F.S., in
  192         references thereto; reenacting s. 212.07(1)(c), F.S.,
  193         relating to the sales, storage, and use tax, to
  194         incorporate the amendment made to s. 212.06, F.S., in
  195         a reference thereto; reenacting s. 212.08(18)(f),
  196         F.S., relating to the sales, rental, use, consumption,
  197         distribution, and storage tax, to incorporate the
  198         amendment made to s. 212.13, F.S., in a reference
  199         thereto; authorizing the department to adopt emergency
  200         rules; providing for expiration of that authority;
  201         providing an appropriation; requiring the Florida
  202         Institute for Child Welfare to provide a certain
  203         report to the Governor and the Legislature by a
  204         specified date; providing for severability; providing
  205         effective dates.
  206          
  207  Be It Enacted by the Legislature of the State of Florida:
  208  
  209         Section 1. Effective upon this act becoming a law, section
  210  193.019, Florida Statutes, is repealed.
  211         Section 2. Paragraph (a) of subsection (3) and paragraph
  212  (b) of subsection (4) of section 193.155, Florida Statutes, are
  213  amended to read:
  214         193.155 Homestead assessments.—Homestead property shall be
  215  assessed at just value as of January 1, 1994. Property receiving
  216  the homestead exemption after January 1, 1994, shall be assessed
  217  at just value as of January 1 of the year in which the property
  218  receives the exemption unless the provisions of subsection (8)
  219  apply.
  220         (3)(a) Except as provided in this subsection or subsection
  221  (8), property assessed under this section shall be assessed at
  222  just value as of January 1 of the year following a change of
  223  ownership. Thereafter, the annual changes in the assessed value
  224  of the property are subject to the limitations in subsections
  225  (1) and (2). For the purpose of this section, a change of
  226  ownership means any sale, foreclosure, or transfer of legal
  227  title or beneficial title in equity to any person, except if any
  228  of the following apply:
  229         1. Subsequent to the change or transfer, the same person is
  230  entitled to the homestead exemption as was previously entitled
  231  and:
  232         a. The transfer of title is to correct an error;
  233         b. The transfer is between legal and equitable title or
  234  equitable and equitable title and no additional person applies
  235  for a homestead exemption on the property;
  236         c. The change or transfer is by means of an instrument in
  237  which the owner is listed as both grantor and grantee of the
  238  real property and one or more other individuals are additionally
  239  named as grantee. However, if any individual who is additionally
  240  named as a grantee applies for a homestead exemption on the
  241  property, the application is considered a change of ownership;
  242  or
  243         d. The change or transfer is by means of an instrument in
  244  which the owner entitled to the homestead exemption is listed as
  245  both grantor and grantee of the real property and one or more
  246  other individuals, all of whom held title as joint tenants with
  247  rights of survivorship with the owner, are named only as
  248  grantors and are removed from the title; or
  249         e. The person is a lessee entitled to the homestead
  250  exemption under s. 196.041(1).
  251         2. Legal or equitable title is changed or transferred
  252  between husband and wife, including a change or transfer to a
  253  surviving spouse or a transfer due to a dissolution of marriage;
  254         3. The transfer occurs by operation of law to the surviving
  255  spouse or minor child or children under s. 732.401; or
  256         4. Upon the death of the owner, the transfer is between the
  257  owner and another who is a permanent resident and who is legally
  258  or naturally dependent upon the owner; or
  259         5.The transfer occurs with respect to a property where all
  260  of the following apply:
  261         a.Multiple owners hold title as joint tenants with rights
  262  of survivorship;
  263         b.One or more owners were entitled to and received the
  264  homestead exemption on the property;
  265         c.The death of one or more owners occurs; and
  266         d.Subsequent to the transfer, the surviving owner or
  267  owners previously entitled to and receiving the homestead
  268  exemption continue to be entitled to and receive the homestead
  269  exemption.
  270         (4)
  271         (b)1. Changes, additions, or improvements that replace all
  272  or a portion of homestead property, including ancillary
  273  improvements, damaged or destroyed by misfortune or calamity
  274  shall be assessed upon substantial completion as provided in
  275  this paragraph. Such assessment must be calculated using shall
  276  not increase the homestead property’s assessed value as of the
  277  January 1 immediately before the date on which the damage or
  278  destruction was sustained, subject to the assessment limitations
  279  in subsections (1) and (2), when:
  280         a. The square footage of the homestead property as changed
  281  or improved does not exceed 110 percent of the square footage of
  282  the homestead property before the damage or destruction; or.
  283         b.Additionally, the homestead property’s assessed value
  284  shall not increase if The total square footage of the homestead
  285  property as changed or improved does not exceed 1,500 square
  286  feet. Changes, additions, or improvements that do not cause the
  287  total to exceed 110 percent of the total square footage of the
  288  homestead property before the damage or destruction or that do
  289  not cause the total to exceed 1,500 total square feet shall be
  290  reassessed as provided under subsection (1).
  291         2. The homestead property’s assessed value must shall be
  292  increased by the just value of that portion of the changed or
  293  improved homestead property which is in excess of 110 percent of
  294  the square footage of the homestead property before the damage
  295  or destruction or of that portion exceeding 1,500 square feet.
  296         3. Homestead property damaged or destroyed by misfortune or
  297  calamity which, after being changed or improved, has a square
  298  footage of less than 100 percent of the homestead property’s
  299  total square footage before the damage or destruction shall be
  300  assessed pursuant to subsection (5).
  301         4.Changes, additions, or improvements assessed pursuant to
  302  this paragraph must be reassessed pursuant to subsection (1) in
  303  subsequent years. This paragraph applies to changes, additions,
  304  or improvements commenced within 3 years after the January 1
  305  following the damage or destruction of the homestead.
  306         Section 3. Paragraph (b) of subsection (6) of section
  307  193.1554, Florida Statutes, is amended to read:
  308         193.1554 Assessment of nonhomestead residential property.—
  309         (6)
  310         (b)1. Changes, additions, or improvements that replace all
  311  or a portion of nonhomestead residential property, including
  312  ancillary improvements, damaged or destroyed by misfortune or
  313  calamity must be assessed upon substantial completion as
  314  provided in this paragraph. Such assessment must be calculated
  315  using shall not increase the nonhomestead property’s assessed
  316  value as of the January 1 immediately before the date on which
  317  the damage or destruction was sustained, subject to the
  318  assessment limitations in subsections (3) and (4), when:
  319         a. The square footage of the property as changed or
  320  improved does not exceed 110 percent of the square footage of
  321  the property before the damage or destruction; or.
  322         b.Additionally, the property’s assessed value shall not
  323  increase if The total square footage of the property as changed
  324  or improved does not exceed 1,500 square feet. Changes,
  325  additions, or improvements that do not cause the total to exceed
  326  110 percent of the total square footage of the property before
  327  the damage or destruction or that do not cause the total to
  328  exceed 1,500 total square feet shall be reassessed as provided
  329  under subsection (3).
  330         2. The property’s assessed value must shall be increased by
  331  the just value of that portion of the changed or improved
  332  property which is in excess of 110 percent of the square footage
  333  of the property before the damage or destruction or of that
  334  portion exceeding 1,500 square feet.
  335         3. Property damaged or destroyed by misfortune or calamity
  336  which, after being changed or improved, has a square footage of
  337  less than 100 percent of the property’s total square footage
  338  before the damage or destruction shall be assessed pursuant to
  339  subsection (8).
  340         4.Changes, additions, or improvements assessed pursuant to
  341  this paragraph shall be reassessed pursuant to subsection (3) in
  342  subsequent years. This paragraph applies to changes, additions,
  343  or improvements commenced within 3 years after the January 1
  344  following the damage or destruction of the property.
  345         Section 4. Paragraph (b) of subsection (6) of section
  346  193.1555, Florida Statutes, is amended to read:
  347         193.1555 Assessment of certain residential and
  348  nonresidential real property.—
  349         (6)
  350         (b)1. Changes, additions, or improvements that replace all
  351  or a portion of nonresidential real property, including
  352  ancillary improvements, damaged or destroyed by misfortune or
  353  calamity must be assessed upon substantial completion as
  354  provided in this paragraph. Such assessment must be calculated
  355  using shall not increase the nonresidential real property’s
  356  assessed value as of the January 1 immediately before the date
  357  on which the damage or destruction was sustained, subject to the
  358  assessment limitations in subsections (3) and (4), when:
  359         a. The square footage of the property as changed or
  360  improved does not exceed 110 percent of the square footage of
  361  the property before the damage or destruction; and
  362         b. The changes, additions, or improvements do not change
  363  the property’s character or use. Changes, additions, or
  364  improvements that do not cause the total to exceed 110 percent
  365  of the total square footage of the property before the damage or
  366  destruction and do not change the property’s character or use
  367  shall be reassessed as provided under subsection (3).
  368         2. The property’s assessed value must shall be increased by
  369  the just value of that portion of the changed or improved
  370  property which is in excess of 110 percent of the square footage
  371  of the property before the damage or destruction.
  372         3. Property damaged or destroyed by misfortune or calamity
  373  which, after being changed or improved, has a square footage of
  374  less than 100 percent of the property’s total square footage
  375  before the damage or destruction shall be assessed pursuant to
  376  subsection (8).
  377         4.Changes, additions, or improvements assessed pursuant to
  378  this paragraph must be reassessed pursuant to subsection (3) in
  379  subsequent years. This paragraph applies to changes, additions,
  380  or improvements commenced within 3 years after the January 1
  381  following the damage or destruction of the property.
  382         Section 5. (1)The amendments made by this act to ss.
  383  193.155(4), 193.1554, and 193.1555, Florida Statutes, are
  384  remedial and clarifying in nature, but the amendments may not
  385  affect any assessment for tax rolls before 2021 unless the
  386  assessment is under review by a value adjustment board or a
  387  Florida court as of July 1, 2021. If changes, additions, or
  388  improvements that replaced all or a portion of property damaged
  389  or destroyed by misfortune or calamity were not assessed in
  390  accordance with this act as of the January 1 immediately after
  391  they were substantially completed, the property appraiser must
  392  determine the assessment for the year they were substantially
  393  completed and recalculate the just and assessed value for each
  394  subsequent year so that the 2021 tax roll and subsequent tax
  395  rolls will be corrected.
  396         (2)The amendments made by this act to ss. 193.155(4),
  397  193.1554, and 193.1555, Florida Statutes, apply to assessments
  398  made on or after January 1, 2021.
  399         Section 6. Subsection (2) of section 196.196, Florida
  400  Statutes, is amended to read:
  401         196.196 Determining whether property is entitled to
  402  charitable, religious, scientific, or literary exemption.—
  403         (2) Only those portions of property used predominantly for
  404  charitable, religious, scientific, or literary purposes are
  405  shall be exempt. The portions of property which are not
  406  predominantly used for charitable, religious, scientific, or
  407  literary purposes are not exempt. An exemption for the portions
  408  of property used for charitable, religious, scientific, or
  409  literary purposes is not affected so long as the predominant use
  410  of such property is for charitable, religious, scientific, or
  411  literary purposes. In no event shall an incidental use of
  412  property either qualify such property for an exemption or impair
  413  the exemption of an otherwise exempt property.
  414         Section 7. The amendment made by this act to s. 196.196,
  415  Florida Statutes, first applies to the 2022 tax roll and does
  416  not provide a basis for an assessment of any tax not paid or
  417  create a right to a refund or credit of any tax paid before July
  418  1, 2021.
  419         Section 8. Subsection (2) of section 196.1978, Florida
  420  Statutes, is amended to read:
  421         196.1978 Affordable housing property exemption.—
  422         (2)(a) Notwithstanding ss. 196.195 and 196.196, property in
  423  a multifamily project that meets the requirements of this
  424  paragraph is considered property used for a charitable purpose
  425  and is exempt shall receive a 50 percent discount from the
  426  amount of ad valorem tax otherwise owed beginning with the
  427  January 1 assessment after the 15th completed year of the term
  428  of the recorded agreement on those portions of the affordable
  429  housing property that provide housing to natural persons or
  430  families meeting the extremely-low-income, very-low-income, or
  431  low-income limits specified in s. 420.0004. The multifamily
  432  project must:
  433         1. Contain more than 70 units that are used to provide
  434  affordable housing to natural persons or families meeting the
  435  extremely-low-income, very-low-income, or low-income limits
  436  specified in s. 420.0004; and
  437         2. Be subject to an agreement with the Florida Housing
  438  Finance Corporation recorded in the official records of the
  439  county in which the property is located to provide affordable
  440  housing to natural persons or families meeting the extremely
  441  low-income, very-low-income, or low-income limits specified in
  442  s. 420.0004.
  443  
  444  This exemption discount terminates if the property no longer
  445  serves extremely-low-income, very-low-income, or low-income
  446  persons pursuant to the recorded agreement.
  447         (b) To receive the exemption discount under paragraph (a),
  448  a qualified applicant must submit an application to the county
  449  property appraiser by March 1.
  450         (c) The property appraiser shall apply the exemption to
  451  discount by reducing the taxable value on those portions of the
  452  affordable housing property that provide housing to natural
  453  persons or families meeting the extremely-low-income, very-low
  454  income, or low-income limits specified in s. 420.0004 before
  455  certifying the tax roll to the tax collector.
  456         1. The property appraiser shall first ascertain all other
  457  applicable exemptions, including exemptions provided pursuant to
  458  local option, and deduct all other exemptions from the assessed
  459  value.
  460         2. Fifty percent of the remaining value shall be subtracted
  461  to yield the discounted taxable value.
  462         3. The resulting taxable value shall be included in the
  463  certification for use by taxing authorities in setting millage.
  464         4. The property appraiser shall place the discounted amount
  465  on the tax roll when it is extended.
  466         Section 9. Section 196.198, Florida Statutes, is amended to
  467  read:
  468         196.198 Educational property exemption.—Educational
  469  institutions within this state and their property used by them
  470  or by any other exempt entity or educational institution
  471  exclusively for educational purposes are exempt from taxation.
  472         (1) Sheltered workshops providing rehabilitation and
  473  retraining of individuals who have disabilities and exempted by
  474  a certificate under s. (d) of the federal Fair Labor Standards
  475  Act of 1938, as amended, are declared wholly educational in
  476  purpose and are exempt from certification, accreditation, and
  477  membership requirements set forth in s. 196.012.
  478         (2) Those portions of property of college fraternities and
  479  sororities certified by the president of the college or
  480  university to the appropriate property appraiser as being
  481  essential to the educational process are exempt from ad valorem
  482  taxation.
  483         (3) The use of property by public fairs and expositions
  484  chartered by chapter 616 is presumed to be an educational use of
  485  such property and is exempt from ad valorem taxation to the
  486  extent of such use.
  487         (4) Property used exclusively for educational purposes
  488  shall be deemed owned by an educational institution if the
  489  entity owning 100 percent of the educational institution is
  490  owned by the identical persons who own the property, or if the
  491  entity owning 100 percent of the educational institution and the
  492  entity owning the property are owned by the identical natural
  493  persons.
  494         (5) Land, buildings, and other improvements to real
  495  property used exclusively for educational purposes shall be
  496  deemed owned by an educational institution if the entity owning
  497  100 percent of the land is a nonprofit entity and the land is
  498  used, under a ground lease or other contractual arrangement, by
  499  an educational institution that owns the buildings and other
  500  improvements to the real property, is a nonprofit entity under
  501  s. 501(c)(3) of the Internal Revenue Code, and provides
  502  education limited to students in prekindergarten through grade
  503  8.
  504         (6)Land, buildings, and other improvements to real
  505  property used exclusively for educational purposes are deemed
  506  owned by an educational institution if the educational
  507  institution that currently uses the land, buildings, and other
  508  improvements for educational purposes is an educational
  509  institution described in s. 212.0602, and, under a lease, the
  510  educational institution is responsible for any taxes owed and
  511  for ongoing maintenance and operational expenses for the land,
  512  buildings, and other improvements. For such leasehold
  513  properties, the educational institution shall receive the full
  514  benefit of the exemption. The owner of the property shall
  515  disclose to the educational institution the full amount of the
  516  benefit derived from the exemption and the method for ensuring
  517  that the educational institution receives the benefit.
  518         (7)Notwithstanding ss. 196.195 and 196.196, property owned
  519  by a house of public worship and used by an educational
  520  institution for educational purposes limited to students in
  521  preschool through grade 8 shall be exempt from ad valorem taxes.
  522         (8) If legal title to property is held by a governmental
  523  agency that leases the property to a lessee, the property shall
  524  be deemed to be owned by the governmental agency and used
  525  exclusively for educational purposes if the governmental agency
  526  continues to use such property exclusively for educational
  527  purposes pursuant to a sublease or other contractual agreement
  528  with that lessee.
  529         (9) If the title to land is held by the trustee of an
  530  irrevocable inter vivos trust and if the trust grantor owns 100
  531  percent of the entity that owns an educational institution that
  532  is using the land exclusively for educational purposes, the land
  533  is deemed to be property owned by the educational institution
  534  for purposes of this exemption.
  535         (10) Property owned by an educational institution shall be
  536  deemed to be used for an educational purpose if the institution
  537  has taken affirmative steps to prepare the property for
  538  educational use. The term “affirmative steps” means
  539  environmental or land use permitting activities, creation of
  540  architectural plans or schematic drawings, land clearing or site
  541  preparation, construction or renovation activities, or other
  542  similar activities that demonstrate commitment of the property
  543  to an educational use.
  544         Section 10. The amendment made by this act to s. 196.198,
  545  Florida Statutes, relating to certain property owned by a house
  546  of public worship, is intended to clarify existing law and
  547  applies to actions pending as of July 1, 2021.
  548         Section 11. Effective upon this act becoming a law,
  549  paragraph (e) is added to subsection (1) of section 196.199,
  550  Florida Statutes, to read:
  551         196.199 Government property exemption.—
  552         (1) Property owned and used by the following governmental
  553  units shall be exempt from taxation under the following
  554  conditions:
  555         (e) All property of a municipality used for a motorsports
  556  entertainment complex, as defined in s. 288.1171(1), is exempt
  557  from ad valorem taxation, if the municipality is liable for
  558  payment of such ad valorem taxation pursuant to a lease
  559  agreement entered into before January 1, 2020. This paragraph
  560  does not apply to property for which the motorsports
  561  entertainment complex or other tenant is liable for payment of
  562  such ad valorem taxation. This paragraph expires January 1,
  563  2033.
  564         Section 12. Paragraph (a) of subsection (1) of section
  565  197.222, Florida Statutes, is amended to read:
  566         197.222 Prepayment of estimated tax by installment method.—
  567         (1) Taxes collected pursuant to this chapter may be prepaid
  568  in installments as provided in this section. A taxpayer may
  569  elect to prepay by installments for each tax notice for taxes
  570  estimated to be more than $100. A taxpayer who elects to prepay
  571  shall make payments based upon an estimated tax equal to the
  572  actual taxes levied upon the subject property in the prior year.
  573  In order to prepay by installments, the taxpayer must complete
  574  and file an application for each tax notice with the tax
  575  collector on or before April 30 of the year in which the
  576  taxpayer elects to prepay the taxes. After submission of an
  577  initial application, a taxpayer is not required to submit
  578  additional annual applications as long as he or she continues to
  579  elect to prepay taxes in installments. However, if in any year
  580  the taxpayer does not so elect, reapplication is required for a
  581  subsequent election. Installment payments shall be made
  582  according to the following schedule:
  583         (a) The first payment of one-quarter of the total amount of
  584  estimated taxes due must be made by June 30 of the year in which
  585  the taxes are assessed. A 6 percent discount applied against the
  586  amount of the installment shall be granted for such payment. The
  587  tax collector shall may accept a late payment of the first
  588  installment through July 31, and the late payment must be
  589  accompanied by a penalty of 5 percent of the amount of the
  590  installment due.
  591         Section 13. Subsection (5) of section 201.08, Florida
  592  Statutes, is amended to read:
  593         201.08 Tax on promissory or nonnegotiable notes, written
  594  obligations to pay money, or assignments of wages or other
  595  compensation; exception.—
  596         (5) For purposes of this section, a renewal shall only
  597  include modifications of an original document which change the
  598  terms of the indebtedness evidenced by the original document by
  599  adding one or more obligors, increasing the principal balance,
  600  or changing the interest rate, maturity date, or payment terms.
  601  Modifications to documents which do not modify the terms of the
  602  indebtedness evidenced such as those given or recorded to
  603  correct error; modify covenants, conditions, or terms unrelated
  604  to the debt; sever a lien into separate liens; provide for
  605  additional, substitute, or further security for the
  606  indebtedness; consolidate indebtedness or collateral; add,
  607  change, or delete guarantors; or which substitute a new
  608  mortgagee or payee are not renewals and are not subject to tax
  609  pursuant to this section. A modification of an original
  610  document, on which tax under this section was previously paid,
  611  for the sole purpose of changing the interest rate due to the
  612  discontinuation of an index to which the original interest rate
  613  is referenced is not a renewal and is not subject to tax
  614  pursuant to this section. If the taxable amount of a mortgage is
  615  limited by language contained in the mortgage or by the
  616  application of rules limiting the tax base when there is
  617  collateral in more than one state, then a modification which
  618  changes such limitation or tax base shall be taxable only to the
  619  extent of any increase in the limitation or tax base
  620  attributable to such modification. This subsection shall not be
  621  interpreted to exempt from taxation an original mortgage that
  622  would otherwise be subject to tax pursuant to paragraph (1)(b).
  623         Section 14. Section 211.0252, Florida Statutes, is created
  624  to read:
  625         211.0252 Credit for contributions to eligible charitable
  626  organizations.—Beginning January 1, 2022, there is allowed a
  627  credit of 100 percent of an eligible contribution made to an
  628  eligible charitable organization under s. 402.62 against any tax
  629  due under s. 211.02 or s. 211.025. However, the combined credit
  630  allowed under this section and s. 211.0251 may not exceed 50
  631  percent of the tax due on the return on which the credit is
  632  taken. If the combined credit allowed under this section and s.
  633  211.0251 exceeds 50 percent of the tax due on the return, the
  634  credit must first be taken under s. 211.0251. Any remaining
  635  liability must be taken under this section, but may not exceed
  636  50 percent of the tax due. For purposes of the distributions of
  637  tax revenue under s. 211.06, the department shall disregard any
  638  tax credits allowed under this section to ensure that any
  639  reduction in tax revenue received which is attributable to the
  640  tax credits results only in a reduction in distributions to the
  641  General Revenue Fund. Section 402.62 applies to the credit
  642  authorized by this section.
  643         Section 15. Effective upon becoming a law, paragraph (e) of
  644  subsection (3) of section 211.3106, Florida Statutes, is amended
  645  to read:
  646         211.3106 Levy of tax on severance of heavy minerals; rate,
  647  basis, and distribution of tax.—
  648         (3)
  649         (e) If In the event the producer price index for titanium
  650  dioxide is discontinued or can no longer be calculated, then a
  651  comparable index must shall be selected by the department and
  652  adopted by rule. If there is no comparable index, the tax rate
  653  for the immediately preceding year must be used.
  654         Section 16. Effective January 1, 2022, paragraph (m) is
  655  added to subsection (2) of section 212.06, Florida Statutes, and
  656  subsection (5) of that section, as amended by CS/CS/SB 50, 2021
  657  Regular Session, is amended, to read:
  658         212.06 Sales, storage, use tax; collectible from dealers;
  659  “dealer” defined; dealers to collect from purchasers;
  660  legislative intent as to scope of tax.—
  661         (2)
  662         (m)The term “dealer” also means a forwarding agent as
  663  defined in subparagraph (5)(b)1. who has applied for and
  664  received a Florida Certificate of Forwarding Agent Address from
  665  the department.
  666         (5)(a)1. Except as provided in subparagraph 2., it is not
  667  the intention of this chapter to levy a tax upon tangible
  668  personal property imported, produced, or manufactured in this
  669  state for export, provided that tangible personal property may
  670  not be considered as being imported, produced, or manufactured
  671  for export unless the importer, producer, or manufacturer
  672  delivers the same to a forwarding agent licensed exporter for
  673  exporting or to a common carrier for shipment outside this the
  674  state or mails the same by United States mail to a destination
  675  outside this the state; or, in the case of aircraft being
  676  exported under their own power to a destination outside the
  677  continental limits of the United States, by submission to the
  678  department of a duly signed and validated United States customs
  679  declaration, showing the departure of the aircraft from the
  680  continental United States; and further with respect to aircraft,
  681  the canceled United States registry of said aircraft; or in the
  682  case of parts and equipment installed on aircraft of foreign
  683  registry, by submission to the department of documentation as ,
  684  the extent of which shall be provided by rule, showing the
  685  departure of the aircraft from the continental United States;
  686  nor is it the intention of this chapter to levy a tax on any
  687  sale that which the state is prohibited from taxing under the
  688  Constitution or laws of the United States. Every retail sale
  689  made to a person physically present at the time of sale is shall
  690  be presumed to have been delivered in this state.
  691         2.a. Notwithstanding subparagraph 1., a tax is levied on
  692  each sale of tangible personal property to be transported to a
  693  cooperating state as defined in sub-subparagraph c., at the rate
  694  specified in sub-subparagraph d. However, a Florida dealer is
  695  will be relieved from the requirements of collecting taxes
  696  pursuant to this subparagraph if the Florida dealer obtains from
  697  the purchaser an affidavit providing setting forth the
  698  purchaser’s name, address, state taxpayer identification number,
  699  and a statement that the purchaser is aware of his or her
  700  state’s use tax laws, is a registered dealer in Florida or
  701  another state, or is purchasing the tangible personal property
  702  for resale or is otherwise not required to pay the tax on the
  703  transaction. The department may, by rule, provide a form to be
  704  used for the purposes of this sub-subparagraph set forth herein.
  705         b. For purposes of this subparagraph, the terma
  706  cooperating state” means a state is one determined by the
  707  executive director of the department to cooperate satisfactorily
  708  with this state in collecting taxes on remote sales. To be
  709  determined a cooperating state, a No state must meet shall be so
  710  determined unless it meets all the following minimum
  711  requirements:
  712         (I) It levies and collects taxes on remote sales of
  713  property transported from that state to persons in this state,
  714  as described in s. 212.0596, upon request of the department.
  715         (II) The tax so collected is shall be at the rate specified
  716  in s. 212.05, not including any local option or tourist or
  717  convention development taxes collected pursuant to s. 125.0104
  718  or this chapter.
  719         (III) Such state agrees to remit to the department all
  720  taxes so collected no later than 30 days from the last day of
  721  the calendar quarter following their collection.
  722         (IV) Such state authorizes the department to audit dealers
  723  within its jurisdiction who make remote sales that are the
  724  subject of s. 212.0596, or makes arrangements deemed adequate by
  725  the department for auditing them with its own personnel.
  726         (V) Such state agrees to provide to the department records
  727  obtained by it from retailers or dealers in such state showing
  728  delivery of tangible personal property into this state upon
  729  which no sales or use tax has been paid in a manner similar to
  730  that provided in sub-subparagraph g.
  731         c. For purposes of this subparagraph, the term “sales of
  732  tangible personal property to be transported to a cooperating
  733  state” means remote sales to a person who is in the cooperating
  734  state at the time the order is executed, from a dealer who
  735  receives that order in this state.
  736         d. The tax levied by sub-subparagraph a. shall be at the
  737  rate at which such a sale would have been taxed pursuant to the
  738  cooperating state’s tax laws if consummated in the cooperating
  739  state by a dealer and a purchaser, both of whom were physically
  740  present in that state at the time of the sale.
  741         e. The tax levied by sub-subparagraph a., when collected,
  742  shall be held in the State Treasury in trust for the benefit of
  743  the cooperating state and shall be paid to it at a time agreed
  744  upon between the department, acting for this state, and the
  745  cooperating state or the department or agency designated by it
  746  to act for it; however, such payment shall in no event be made
  747  later than 30 days from the last day of the calendar quarter
  748  after the tax was collected. Funds held in trust for the benefit
  749  of a cooperating state are shall not be subject to the service
  750  charges imposed by s. 215.20.
  751         f. The department is authorized to perform such acts and to
  752  provide such cooperation to a cooperating state with reference
  753  to the tax levied by sub-subparagraph a. as is required of the
  754  cooperating state by sub-subparagraph b.
  755         g. In furtherance of this act, dealers selling tangible
  756  personal property for delivery in another state shall make
  757  available to the department, upon request of the department,
  758  records of all tangible personal property so sold. Such records
  759  must shall include a description of the property, the name and
  760  address of the purchaser, the name and address of the person to
  761  whom the property was sent, the purchase price of the property,
  762  information regarding whether sales tax was paid in this state
  763  on the purchase price, and such other information as the
  764  department may by rule prescribe.
  765         (b)1. As used in this subsection, the term:
  766         a.“Certificate” means a Florida Certificate of Forwarding
  767  Agent Address.
  768         b.“Facilitating” means preparation for or arranging for
  769  export.
  770         c.“Forwarding agent” means a person or business whose
  771  principal business activity is facilitating for compensation the
  772  export of property owned by other persons.
  773         d.“NAICS” means those classifications contained in the
  774  North American Industry Classification System as published in
  775  2007 by the Office of Management and Budget, Executive Office of
  776  the President.
  777         e.“Principal business activity” means the activity from
  778  which the person or business derives the highest percentage of
  779  its total receipts.
  780         2.A forwarding agent engaged in international export may
  781  apply to the department for a certificate.
  782         3.Each application must include:
  783         a.The designation of an address for the forwarding agent.
  784         b.A certification that:
  785         (I)The tangible personal property delivered to the
  786  designated address for export originates with a United States
  787  vendor;
  788         (II)The tangible personal property delivered to the
  789  designated address for export is irrevocably committed to export
  790  out of the United States through a continuous and unbroken
  791  exportation process; and
  792         (III)The designated address is used exclusively by the
  793  forwarding agent for such export.
  794         c.A copy of the forwarding agent’s last filed federal
  795  income tax return showing the entity’s principal business
  796  activity classified under NAICS code 488510, except as provided
  797  under subparagraph 4. or subparagraph 5.
  798         d.A statement of the total revenues of the forwarding
  799  agent.
  800         e.A statement of the amount of revenues associated with
  801  international export of the forwarding agent.
  802         f.A description of all business activity that occurs at
  803  the designated address.
  804         g.The name and contact information of a designated contact
  805  person of the forwarding agent.
  806         h.The forwarding agent’s website address.
  807         i.Any additional information the department requires by
  808  rule to demonstrate eligibility for the certificate and a
  809  signature attesting to the validity of the information provided.
  810         4.An applicant that has not filed a federal return for the
  811  preceding tax year under NAICS code 488510 shall provide all of
  812  the following:
  813         a.A statement of estimated total revenues.
  814         b.A statement of estimated revenues associated with
  815  international export.
  816         c.The NAICS code under which the forwarding agent intends
  817  to file a federal return.
  818         5.If an applicant does not file a federal return
  819  identifying a NAICS code, the applicant shall provide
  820  documentation to support that its principal business activity is
  821  that of a forwarding agent and that the applicant is otherwise
  822  eligible for the certificate.
  823         6.A forwarding agent that applies for and receives a
  824  certificate shall register as a dealer with the department.
  825         7.A forwarding agent shall remit the tax imposed under
  826  this chapter on any tangible personal property shipped to the
  827  designated forwarding agent address if no tax was collected and
  828  the tangible personal property remained in this state or if
  829  delivery to the purchaser or purchaser’s representative occurs
  830  in this state. This subparagraph does not prohibit the
  831  forwarding agent from collecting such tax from the consumer of
  832  the tangible personal property.
  833         8.A forwarding agent shall maintain the following records:
  834         a.Copies of sales invoices or receipts between the vendor
  835  and the consumer when provided by the vendor to the forwarding
  836  agent. If sales invoices or receipts are not provided to the
  837  forwarding agent, the forwarding agent must maintain export
  838  documentation evidencing the value of the purchase consistent
  839  with the federal Export Administration Regulations, 15 C.F.R.
  840  parts 730-774.
  841         b.Copies of federal returns evidencing the forwarding
  842  agent’s NAICS principal business activity code.
  843         c.Copies of invoices or other documentation evidencing
  844  shipment to the forwarding agent.
  845         d.Invoices between the forwarding agent and the consumer
  846  or other documentation evidencing the ship-to destination
  847  outside the United States.
  848         e.Invoices for foreign postal or transportation services.
  849         f.Bills of lading.
  850         g.Any other export documentation.
  851  
  852  Such records must be kept in an electronic format and made
  853  available for the department’s review pursuant to subparagraph
  854  9. and ss. 212.13 and 213.35.
  855         9.Each certificate expires 5 years after the date of
  856  issuance, except as specified in this subparagraph.
  857         a.At least 30 days before expiration, a new application
  858  must be submitted to renew the certificate and the application
  859  must contain the information required in subparagraph 3. Upon
  860  application for renewal, the certificate is subject to the
  861  review and reissuance procedures prescribed by this chapter and
  862  department rule.
  863         b.Each forwarding agent shall update its application
  864  information annually or within 30 days after any material
  865  change.
  866         c.The department shall verify that the forwarding agent is
  867  actively engaged in facilitating the international export of
  868  tangible personal property.
  869         d.The department may suspend or revoke the certificate of
  870  any forwarding agent that fails to respond within 30 days to a
  871  written request for information regarding its business
  872  transactions.
  873         10.The department shall provide a list on the department’s
  874  website of forwarding agents that have applied for and received
  875  a Florida Certificate of Forwarding Agent Address from the
  876  department. The list must include a forwarding agent’s entity
  877  name, address, and expiration date as provided on the Florida
  878  Certificate of Forwarding Agent Address.
  879         11.A dealer may accept a copy of the forwarding agent’s
  880  certificate or rely on the list of forwarding agents’ names and
  881  addresses on the department’s website in lieu of collecting the
  882  tax imposed under this chapter when the property is required by
  883  terms of the sale to be shipped to the designated address on the
  884  certificate. A dealer who accepts a valid copy of a certificate
  885  or relies on the list of forwarding agents’ names and addresses
  886  on the department’s website in good faith and ships purchased
  887  tangible personal property to the address on the certificate is
  888  not liable for any tax due on sales made during the effective
  889  dates indicated on the certificate.
  890         12.The department may revoke a forwarding agent’s
  891  certificate for noncompliance with this paragraph. Any person
  892  found to fraudulently use the address on the certificate for the
  893  purpose of evading tax is subject to the penalties provided in
  894  s. 212.085.
  895         13.The department may adopt rules to administer this
  896  paragraph, including, but not limited to, rules relating to
  897  procedures, application and eligibility requirements, and forms.
  898         (c)1. Notwithstanding the provisions of paragraph (a), it
  899  is not the intention of this chapter to levy a tax on the sale
  900  of tangible personal property to a nonresident dealer who does
  901  not hold a Florida sales tax registration, provided such
  902  nonresident dealer furnishes the seller a statement declaring
  903  that the tangible personal property will be transported outside
  904  this state by the nonresident dealer for resale and for no other
  905  purpose. The statement must shall include, but not be limited
  906  to, the nonresident dealer’s name, address, applicable passport
  907  or visa number, arrival-departure card number, and evidence of
  908  authority to do business in the nonresident dealer’s home state
  909  or country, such as his or her business name and address,
  910  occupational license number, if applicable, or any other
  911  suitable requirement. The statement must shall be signed by the
  912  nonresident dealer and must shall include the following
  913  sentence: “Under penalties of perjury, I declare that I have
  914  read the foregoing, and the facts alleged are true to the best
  915  of my knowledge and belief.”
  916         2. The burden of proof of subparagraph 1. rests with the
  917  seller, who must retain the proper documentation to support the
  918  exempt sale. The exempt transaction is subject to verification
  919  by the department.
  920         (d)(c) Notwithstanding the provisions of paragraph (a), it
  921  is not the intention of this chapter to levy a tax on the sale
  922  by a printer to a nonresident print purchaser of material
  923  printed by that printer for that nonresident print purchaser
  924  when the print purchaser does not furnish the printer a resale
  925  certificate containing a sales tax registration number but does
  926  furnish to the printer a statement declaring that such material
  927  will be resold by the nonresident print purchaser.
  928         Section 17. Paragraph (s) of subsection (5) of section
  929  212.08, Florida Statutes, is amended to read:
  930         212.08 Sales, rental, use, consumption, distribution, and
  931  storage tax; specified exemptions.—The sale at retail, the
  932  rental, the use, the consumption, the distribution, and the
  933  storage to be used or consumed in this state of the following
  934  are hereby specifically exempt from the tax imposed by this
  935  chapter.
  936         (5) EXEMPTIONS; ACCOUNT OF USE.—
  937         (s) Data center property.—
  938         1. As used in this paragraph, the term:
  939         a. “Critical IT load” means that portion of electric power
  940  capacity, expressed in terms of megawatts, which is reserved
  941  solely for owners or tenants of a data center to operate their
  942  computer server equipment. The term does not include any
  943  ancillary load for cooling, lighting, common areas, or other
  944  equipment.
  945         b. “Cumulative capital investment” means the combined total
  946  of all expenses incurred by the owners or tenants of a data
  947  center after July 1, 2017, in connection with acquiring,
  948  constructing, installing, equipping, or expanding the data
  949  center. However, the term does not include any expenses incurred
  950  in the acquisition of improved real property operating as a data
  951  center at the time of acquisition or within 6 months before the
  952  acquisition.
  953         c. “Data center” means a facility that:
  954         (I) Consists of one or more contiguous parcels in this
  955  state, along with the buildings, substations and other
  956  infrastructure, fixtures, and personal property located on the
  957  parcels;
  958         (II) Is used exclusively to house and operate equipment
  959  that receives, stores, aggregates, manages, processes,
  960  transforms, retrieves, researches, or transmits data; or that is
  961  necessary for the proper operation of equipment that receives,
  962  stores, aggregates, manages, processes, transforms, retrieves,
  963  researches, or transmits data;
  964         (III) Has a critical IT load of 15 megawatts or higher, and
  965  a critical IT load of 1 megawatt or higher dedicated to each
  966  individual owner or tenant within the data center; and
  967         (IV) Is constructed on or after July 1, 2017.
  968         d. “Data center property” means property used exclusively
  969  at a data center to construct, outfit, operate, support, power,
  970  cool, dehumidify, secure, or protect a data center and any
  971  contiguous dedicated substations. The term includes, but is not
  972  limited to, construction materials, component parts, machinery,
  973  equipment, computers, servers, installations, redundancies, and
  974  operating or enabling software, including any replacements,
  975  updates and new versions, and upgrades to or for such property,
  976  regardless of whether the property is a fixture or is otherwise
  977  affixed to or incorporated into real property. The term also
  978  includes electricity used exclusively at a data center.
  979         2. Data center property is exempt from the tax imposed by
  980  this chapter, except for the tax imposed by s. 212.031. To be
  981  eligible for the exemption provided by this paragraph, the data
  982  center’s owners and tenants must make a cumulative capital
  983  investment of $150 million or more for the data center and the
  984  data center must have a critical IT load of 15 megawatts or
  985  higher and a critical IT load of 1 megawatt or higher dedicated
  986  to each individual owner or tenant within the data center. Each
  987  of these requirements must be satisfied no later than 5 years
  988  after the commencement of construction of the data center.
  989         3.a. To receive the exemption provided by this paragraph,
  990  the person seeking the exemption must apply to the department
  991  for a temporary tax exemption certificate. The application must
  992  state that a qualifying data center designation is being sought
  993  and provide information that the requirements of subparagraph 2.
  994  will be met. Upon a tentative determination by the department
  995  that the data center will meet the requirements of subparagraph
  996  2., the department must issue the certificate.
  997         b.(I) The certificateholder shall maintain all necessary
  998  books and records to support the exemption provided by this
  999  paragraph. Upon satisfaction of all requirements of subparagraph
 1000  2., the certificateholder must deliver the temporary tax
 1001  certificate to the department together with documentation
 1002  sufficient to show the satisfaction of the requirements. Such
 1003  documentation must include written declarations, pursuant to s.
 1004  92.525, from:
 1005         (A) A professional engineer, licensed pursuant to chapter
 1006  471, certifying that the critical IT load requirement set forth
 1007  in subparagraph 2. has been satisfied at the data center; and
 1008         (B) A Florida certified public accountant, as defined in s.
 1009  473.302, certifying that the cumulative capital investment
 1010  requirement set forth in subparagraph 2. has been satisfied for
 1011  the data center.
 1012  
 1013  The professional engineer and the Florida certified public
 1014  accountant may not be professionally related with the data
 1015  center’s owners, tenants, or contractors, except that they may
 1016  be retained by a data center owner to certify that the
 1017  requirements of subparagraph 2. have been met.
 1018         (II) If the department determines that the subparagraph 2.
 1019  requirements have been satisfied, the department must issue a
 1020  permanent tax exemption certificate.
 1021         (III) Notwithstanding s. 212.084(4), the permanent tax
 1022  exemption certificate remains valid and effective for as long as
 1023  the data center described in the exemption application continues
 1024  to operate as a data center as defined in subparagraph 1., with
 1025  review by the department every 5 years to ensure compliance. As
 1026  part of the review, the certificateholder shall, within 3 months
 1027  before the end of any 5-year period, submit a written
 1028  declaration, pursuant to s. 92.525, certifying that the critical
 1029  IT load of 15 megawatts or higher and the critical IT load of 1
 1030  megawatt or higher dedicated to each individual owner or tenant
 1031  within the data center required by subparagraph 2. continues to
 1032  be met. All owners, tenants, contractors, and others purchasing
 1033  exempt data center property shall maintain all necessary books
 1034  and records to support the exemption as to those purchases.
 1035         (IV) Notwithstanding s. 213.053, the department may share
 1036  information concerning a temporary or permanent data center
 1037  exemption certificate among all owners, tenants, contractors,
 1038  and others purchasing exempt data center property pursuant to
 1039  such certificate.
 1040         c. If, in an audit conducted by the department, it is
 1041  determined that the certificateholder or any owners, tenants,
 1042  contractors, or others purchasing, renting, or leasing data
 1043  center property do not meet the criteria of this paragraph, the
 1044  amount of taxes exempted at the time of purchase, rental, or
 1045  lease is immediately due and payable to the department from the
 1046  purchaser, renter, or lessee of those particular items, together
 1047  with the appropriate interest and penalty computed from the date
 1048  of purchase in the manner prescribed by this chapter.
 1049  Notwithstanding s. 95.091(3)(a), any tax due as provided in this
 1050  sub-subparagraph may be assessed by the department within 6
 1051  years after the date the data center property was purchased.
 1052         d. Purchasers, lessees, and renters of data center property
 1053  who qualify for the exemption provided by this paragraph shall
 1054  obtain from the data center a copy of the tax exemption
 1055  certificate issued pursuant to sub-subparagraph a. or sub
 1056  subparagraph b. Before or at the time of purchase of the item or
 1057  items eligible for exemption, the purchaser, lessee, or renter
 1058  shall provide to the seller a copy of the tax exemption
 1059  certificate and a signed certificate of entitlement. Purchasers,
 1060  lessees, and renters with self-accrual authority shall maintain
 1061  all documentation necessary to prove the exempt status of
 1062  purchases.
 1063         e. For any purchase, lease, or rental of property that is
 1064  exempt pursuant to this paragraph, the possession of a copy of a
 1065  tax exemption certificate issued pursuant to sub-subparagraph a.
 1066  or sub-subparagraph b. and a signed certificate of entitlement
 1067  relieves the seller of the responsibility of collecting the tax
 1068  on the sale, lease, or rental of such property, and the
 1069  department must look solely to the purchaser, renter, or lessee
 1070  for recovery of the tax if it determines that the purchase,
 1071  rental, or lease was not entitled to the exemption.
 1072         4. After June 30, 2027 2022, the department may not issue a
 1073  temporary tax exemption certificate pursuant to this paragraph.
 1074         Section 18. Effective January 1, 2022, paragraph (u) is
 1075  added to subsection (5) of section 212.08, Florida Statutes, to
 1076  read:
 1077         212.08 Sales, rental, use, consumption, distribution, and
 1078  storage tax; specified exemptions.—The sale at retail, the
 1079  rental, the use, the consumption, the distribution, and the
 1080  storage to be used or consumed in this state of the following
 1081  are hereby specifically exempt from the tax imposed by this
 1082  chapter.
 1083         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1084         (u) Items that assist in independent living.
 1085         1. The following items, when purchased for noncommercial
 1086  home or personal use, are exempt from the tax imposed by this
 1087  chapter:
 1088         a. A bed transfer handle selling for $60 or less.
 1089         b. A bed rail selling for $110 or less.
 1090         c. A grab bar selling for $100 or less.
 1091         d. A shower seat selling for $100 or less.
 1092         2.This exemption does not apply to a purchase made by a
 1093  business, including, but not limited to, a medical institution
 1094  or an assisted living facility.
 1095         Section 19. Subsection (2) of section 212.13, Florida
 1096  Statutes, is amended to read:
 1097         212.13 Records required to be kept; power to inspect; audit
 1098  procedure.—
 1099         (2) Each dealer, as defined in this chapter, shall secure,
 1100  maintain, and keep as long as required by s. 213.35 a complete
 1101  record of tangible personal property or services received, used,
 1102  sold at retail, distributed or stored, leased or rented by said
 1103  dealer, together with invoices, bills of lading, gross receipts
 1104  from such sales, and other pertinent records and papers as may
 1105  be required by the department for the reasonable administration
 1106  of this chapter.; All such records must be made available to the
 1107  department at reasonable times and places and by reasonable
 1108  means, including in an electronic format when so kept by the
 1109  dealer which are located or maintained in this state shall be
 1110  open for inspection by the department at all reasonable hours at
 1111  such dealer’s store, sales office, general office, warehouse, or
 1112  place of business located in this state. Any dealer who
 1113  maintains such books and records at a point outside this state
 1114  must make such books and records available for inspection by the
 1115  department where the general records are kept. Any dealer
 1116  subject to the provisions of this chapter who violates this
 1117  subsection commits these provisions is guilty of a misdemeanor
 1118  of the first degree, punishable as provided in s. 775.082 or s.
 1119  775.083. If, however, any subsequent offense involves
 1120  intentional destruction of such records with an intent to evade
 1121  payment of or deprive the state of any tax revenues, such
 1122  subsequent offense is shall be a felony of the third degree,
 1123  punishable as provided in s. 775.082 or s. 775.083.
 1124         Section 20. Subsection (2) of section 212.15, Florida
 1125  Statutes, is amended to read:
 1126         212.15 Taxes declared state funds; penalties for failure to
 1127  remit taxes; due and delinquent dates; judicial review.—
 1128         (2) Any person who, with intent to unlawfully deprive or
 1129  defraud the state of its moneys or the use or benefit thereof,
 1130  fails to remit taxes collected under this chapter commits theft
 1131  of state funds, punishable as follows:
 1132         (a) If the total amount of stolen revenue is less than
 1133  $1,000, the offense is a misdemeanor of the second degree,
 1134  punishable as provided in s. 775.082 or s. 775.083. Upon a
 1135  second conviction, the offender commits a misdemeanor of the
 1136  first degree, punishable as provided in s. 775.082 or s.
 1137  775.083. Upon a third or subsequent conviction, the offender
 1138  commits a felony of the third degree, punishable as provided in
 1139  s. 775.082, s. 775.083, or s. 775.084.
 1140         (b) If the total amount of stolen revenue is $1,000 or
 1141  more, but less than $20,000, the offense is a felony of the
 1142  third degree, punishable as provided in s. 775.082, s. 775.083,
 1143  or s. 775.084.
 1144         (c) If the total amount of stolen revenue is $20,000 or
 1145  more, but less than $100,000, the offense is a felony of the
 1146  second degree, punishable as provided in s. 775.082, s. 775.083,
 1147  or s. 775.084.
 1148         (d) If the total amount of stolen revenue is $100,000 or
 1149  more, the offense is a felony of the first degree, punishable as
 1150  provided in s. 775.082, s. 775.083, or s. 775.084.
 1151  
 1152  The amount of stolen revenue may be aggregated in determining
 1153  the grade of the offense.
 1154         Section 21. Section 212.1833, Florida Statutes, is created
 1155  to read:
 1156         212.1833 Credit for contributions to eligible charitable
 1157  organizations.—Beginning January 1, 2022, there is allowed a
 1158  credit of 100 percent of an eligible contribution made to an
 1159  eligible charitable organization under s. 402.62 against any tax
 1160  imposed by the state and due under this chapter from a direct
 1161  pay permitholder as a result of the direct pay permit held
 1162  pursuant to s. 212.183. For purposes of the dealer’s credit
 1163  granted for keeping prescribed records, filing timely tax
 1164  returns, and properly accounting and remitting taxes under s.
 1165  212.12, the amount of tax due used to calculate the credit shall
 1166  include any eligible contribution made to an eligible charitable
 1167  organization from a direct pay permitholder. For purposes of the
 1168  distributions of tax revenue under s. 212.20, the department
 1169  shall disregard any tax credits allowed under this section to
 1170  ensure that any reduction in tax revenue received which is
 1171  attributable to the tax credits results only in a reduction in
 1172  distributions to the General Revenue Fund. Section 402.62
 1173  applies to the credit authorized by this section. A dealer who
 1174  claims a tax credit under this section must file his or her tax
 1175  returns and pay his or her taxes by electronic means under s.
 1176  213.755.
 1177         Section 22. Effective January 1, 2022, subsection (5) of
 1178  section 213.053, Florida Statutes, is amended to read:
 1179         213.053 Confidentiality and information sharing.—
 1180         (5) This section does not prevent the department from doing
 1181  any of the following:
 1182         (a) Publishing statistics so classified as to prevent the
 1183  identification of particular accounts, reports, declarations, or
 1184  returns; or
 1185         (b)Publishing a list of forwarding agents who have
 1186  received a Florida Certificate of Forwarding Agent Address. The
 1187  list must include each forwarding agent’s entity name, address,
 1188  and certificate expiration date on the department’s website
 1189  pursuant to s. 212.06(5)(b)10.; or
 1190         (c)(b) Using telephones, e-mail, facsimile machines, or
 1191  other electronic means to do any of the following:
 1192         1. Distribute information relating to changes in law, tax
 1193  rates, interest rates, or other information that is not specific
 1194  to a particular taxpayer;
 1195         2. Remind taxpayers of due dates;
 1196         3. Respond to a taxpayer to an electronic mail address that
 1197  does not support encryption if the use of that address is
 1198  authorized by the taxpayer; or
 1199         4. Notify taxpayers to contact the department.
 1200         Section 23. Subsection (8) of section 220.02, Florida
 1201  Statutes, is amended to read:
 1202         220.02 Legislative intent.—
 1203         (8) It is the intent of the Legislature that credits
 1204  against either the corporate income tax or the franchise tax be
 1205  applied in the following order: those enumerated in s. 631.828,
 1206  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1207  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1208  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1209  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1210  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1211  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1212  those enumerated in s. 220.1876, those enumerated in s. 220.193,
 1213  those enumerated in s. 288.9916, those enumerated in s.
 1214  220.1899, those enumerated in s. 220.194, and those enumerated
 1215  in s. 220.196, and those enumerated in s. 220.198.
 1216         Section 24. Paragraph (a) of subsection (1) of section
 1217  220.13, Florida Statutes, is amended to read:
 1218         220.13 “Adjusted federal income” defined.—
 1219         (1) The term “adjusted federal income” means an amount
 1220  equal to the taxpayer’s taxable income as defined in subsection
 1221  (2), or such taxable income of more than one taxpayer as
 1222  provided in s. 220.131, for the taxable year, adjusted as
 1223  follows:
 1224         (a) Additions.—There shall be added to such taxable income:
 1225         1.a. The amount of any tax upon or measured by income,
 1226  excluding taxes based on gross receipts or revenues, paid or
 1227  accrued as a liability to the District of Columbia or any state
 1228  of the United States which is deductible from gross income in
 1229  the computation of taxable income for the taxable year.
 1230         b. Notwithstanding sub-subparagraph a., if a credit taken
 1231  under s. 220.1875 or s. 220.1876 is added to taxable income in a
 1232  previous taxable year under subparagraph 11. and is taken as a
 1233  deduction for federal tax purposes in the current taxable year,
 1234  the amount of the deduction allowed shall not be added to
 1235  taxable income in the current year. The exception in this sub
 1236  subparagraph is intended to ensure that the credit under s.
 1237  220.1875 or s. 220.1876 is added in the applicable taxable year
 1238  and does not result in a duplicate addition in a subsequent
 1239  year.
 1240         2. The amount of interest which is excluded from taxable
 1241  income under s. 103(a) of the Internal Revenue Code or any other
 1242  federal law, less the associated expenses disallowed in the
 1243  computation of taxable income under s. 265 of the Internal
 1244  Revenue Code or any other law, excluding 60 percent of any
 1245  amounts included in alternative minimum taxable income, as
 1246  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1247  taxpayer pays tax under s. 220.11(3).
 1248         3. In the case of a regulated investment company or real
 1249  estate investment trust, an amount equal to the excess of the
 1250  net long-term capital gain for the taxable year over the amount
 1251  of the capital gain dividends attributable to the taxable year.
 1252         4. That portion of the wages or salaries paid or incurred
 1253  for the taxable year which is equal to the amount of the credit
 1254  allowable for the taxable year under s. 220.181. This
 1255  subparagraph shall expire on the date specified in s. 290.016
 1256  for the expiration of the Florida Enterprise Zone Act.
 1257         5. That portion of the ad valorem school taxes paid or
 1258  incurred for the taxable year which is equal to the amount of
 1259  the credit allowable for the taxable year under s. 220.182. This
 1260  subparagraph shall expire on the date specified in s. 290.016
 1261  for the expiration of the Florida Enterprise Zone Act.
 1262         6. The amount taken as a credit under s. 220.195 which is
 1263  deductible from gross income in the computation of taxable
 1264  income for the taxable year.
 1265         7. That portion of assessments to fund a guaranty
 1266  association incurred for the taxable year which is equal to the
 1267  amount of the credit allowable for the taxable year.
 1268         8. In the case of a nonprofit corporation which holds a
 1269  pari-mutuel permit and which is exempt from federal income tax
 1270  as a farmers’ cooperative, an amount equal to the excess of the
 1271  gross income attributable to the pari-mutuel operations over the
 1272  attributable expenses for the taxable year.
 1273         9. The amount taken as a credit for the taxable year under
 1274  s. 220.1895.
 1275         10. Up to nine percent of the eligible basis of any
 1276  designated project which is equal to the credit allowable for
 1277  the taxable year under s. 220.185.
 1278         11. The amount taken as a credit for the taxable year under
 1279  s. 220.1875 or s. 220.1876. The addition in this subparagraph is
 1280  intended to ensure that the same amount is not allowed for the
 1281  tax purposes of this state as both a deduction from income and a
 1282  credit against the tax. This addition is not intended to result
 1283  in adding the same expense back to income more than once.
 1284         12. The amount taken as a credit for the taxable year under
 1285  s. 220.193.
 1286         13. Any portion of a qualified investment, as defined in s.
 1287  288.9913, which is claimed as a deduction by the taxpayer and
 1288  taken as a credit against income tax pursuant to s. 288.9916.
 1289         14. The costs to acquire a tax credit pursuant to s.
 1290  288.1254(5) that are deducted from or otherwise reduce federal
 1291  taxable income for the taxable year.
 1292         15. The amount taken as a credit for the taxable year
 1293  pursuant to s. 220.194.
 1294         16. The amount taken as a credit for the taxable year under
 1295  s. 220.196. The addition in this subparagraph is intended to
 1296  ensure that the same amount is not allowed for the tax purposes
 1297  of this state as both a deduction from income and a credit
 1298  against the tax. The addition is not intended to result in
 1299  adding the same expense back to income more than once.
 1300         17.The amount taken as a credit for the taxable year
 1301  pursuant to s. 220.198.
 1302         Section 25. Subsection (2) of section 220.186, Florida
 1303  Statutes, is amended to read:
 1304         220.186 Credit for Florida alternative minimum tax.—
 1305         (2) The credit pursuant to this section shall be the amount
 1306  of the excess, if any, of the tax paid based upon taxable income
 1307  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1308  which would have been due based upon taxable income without
 1309  application of s. 220.13(2)(k), before application of this
 1310  credit without application of any credit under s. 220.1875 or s.
 1311  220.1876.
 1312         Section 26. Section 220.1876, Florida Statutes, is created
 1313  to read:
 1314         220.1876 Credit for contributions to eligible charitable
 1315  organizations.—
 1316         (1)For taxable years beginning on or after January 1,
 1317  2022, there is allowed a credit of 100 percent of an eligible
 1318  contribution made to an eligible charitable organization under
 1319  s. 402.62 against any tax due for a taxable year under this
 1320  chapter after the application of any other allowable credits by
 1321  the taxpayer. An eligible contribution must be made to an
 1322  eligible charitable organization on or before the date the
 1323  taxpayer is required to file a return pursuant to s. 220.222.
 1324         (2)A taxpayer who files a Florida consolidated return as a
 1325  member of an affiliated group pursuant to s. 220.131(1) may be
 1326  allowed the credit on a consolidated return basis.
 1327         (3)Section 402.62 applies to the credit authorized by this
 1328  section.
 1329         (4)If a taxpayer applies and is approved for a credit
 1330  under s. 402.62 after timely requesting an extension to file
 1331  under s. 220.222(2):
 1332         (a)The credit does not reduce the amount of tax due for
 1333  purposes of the department’s determination as to whether the
 1334  taxpayer was in compliance with the requirement to pay tentative
 1335  taxes under ss. 220.222 and 220.32.
 1336         (b)The taxpayer’s noncompliance with the requirement to
 1337  pay tentative taxes shall result in the revocation and
 1338  rescindment of any such credit.
 1339         (c)The taxpayer shall be assessed for any taxes,
 1340  penalties, or interest due from the taxpayer’s noncompliance
 1341  with the requirement to pay tentative taxes.
 1342         Section 27. Section 220.198, Florida Statutes, is created
 1343  to read:
 1344         220.198Internship tax credit program.—
 1345         (1)This section may be cited as the “Florida Internship
 1346  Tax Credit Program.”
 1347         (2)As used in this section, the term:
 1348         (a)“Full time” means at least 30 hours per week.
 1349         (b)“Qualified business” means a business that is in
 1350  existence and has been continuously operating for at least 3
 1351  years.
 1352         (c)“Student intern” means a person who has completed at
 1353  least 60 credit hours at a state university or a Florida College
 1354  System institution, regardless of whether the student intern
 1355  receives course credit for the internship; a person who is
 1356  enrolled in a career center operated by a school district under
 1357  s. 1001.44 or a charter technical career center; or any graduate
 1358  student enrolled at a state university.
 1359         (3)For taxable years beginning on or after January 1,
 1360  2022, a qualified business is eligible for a credit against the
 1361  tax imposed by this chapter in the amount of $2,000 per student
 1362  intern if all of the following apply:
 1363         (a)The qualified business employed at least one student
 1364  intern in an internship in which the student intern worked full
 1365  time in this state for at least 9 consecutive weeks, and the
 1366  qualified business provides the department documentation
 1367  evidencing each internship claimed.
 1368         (b)The qualified business provides the department
 1369  documentation for the current taxable year showing that at least
 1370  20 percent of the business’ full-time employees were previously
 1371  employed by that business as student interns.
 1372         (c)At the start of an internship, each student intern
 1373  provides the qualified business with verification by the student
 1374  intern’s state university, Florida College System institution,
 1375  career center operated by a school district under s. 1001.44, or
 1376  charter technical career center that the student intern is
 1377  enrolled and maintains a minimum grade point average of 2.0 on a
 1378  4.0 scale, if applicable. The qualified business may accept a
 1379  letter from the applicable educational institution stating that
 1380  the student intern is enrolled as evidence that the student
 1381  meets these requirements.
 1382         (4)Notwithstanding paragraph (3)(b), a qualified business
 1383  that, on average for the 3 immediately preceding years, employed
 1384  10 or fewer full-time employees may receive the tax credit if it
 1385  provides documentation that it previously hired at least one
 1386  student intern and, for the current taxable year, that it
 1387  employs on a full-time basis at least one employee who was
 1388  previously employed by that qualified business as a student
 1389  intern.
 1390         (5)(a)A qualified business may not claim a tax credit of
 1391  more than $10,000 in any one taxable year.
 1392         (b)The combined total amount of tax credits which may be
 1393  granted to qualified businesses under this section is $2.5
 1394  million in each of state fiscal years 2021-2022 and 2022-2023.
 1395  The department must approve the tax credit prior to the taxpayer
 1396  taking the credit on a return. The department must approve
 1397  credits on a first-come, first-served basis.
 1398         (6)The department may adopt rules governing the manner and
 1399  form of applications for the tax credit and establishing
 1400  qualification requirements for the tax credit.
 1401         (7)A qualified business may carry forward any unused
 1402  portion of a tax credit under this section for up to 2 taxable
 1403  years.
 1404         Section 28. Subsection (9) of section 288.106, Florida
 1405  Statutes, is amended to read:
 1406         288.106 Tax refund program for qualified target industry
 1407  businesses.—
 1408         (9) EXPIRATION.—An applicant may not be certified as
 1409  qualified under this section after June 30, 2020. A tax refund
 1410  agreement existing on that date shall continue in effect in
 1411  accordance with its terms.
 1412         Section 29. Section 402.62, Florida Statutes, is created to
 1413  read:
 1414         402.62Strong Families Tax Credit.—
 1415         (1)DEFINITIONS.—As used in this section, the term:
 1416         (a)“Annual tax credit amount” means, for any state fiscal
 1417  year, the sum of the amount of tax credits approved under
 1418  paragraph (5)(b), including tax credits to be taken under s.
 1419  211.0252, s. 212.1833, s. 220.1876, s. 561.1212, or s.
 1420  624.51056, which are approved for taxpayers whose taxable years
 1421  begin on or after January 1 of the calendar year preceding the
 1422  start of the applicable state fiscal year.
 1423         (b)“Division” means the Division of Alcoholic Beverages
 1424  and Tobacco of the Department of Business and Professional
 1425  Regulation.
 1426         (c)“Eligible charitable organization” means an
 1427  organization designated by the Department of Children and
 1428  Families to be eligible to receive funding under this section.
 1429         (d)“Eligible contribution” means a monetary contribution
 1430  from a taxpayer, subject to the restrictions provided in this
 1431  section, to an eligible charitable organization. The taxpayer
 1432  making the contribution may not designate a specific child
 1433  assisted by the eligible charitable organization as the
 1434  beneficiary of the contribution.
 1435         (e)“Tax credit cap amount” means the maximum annual tax
 1436  credit amount that the Department of Revenue may approve for a
 1437  state fiscal year.
 1438         (2)STRONG FAMILIES TAX CREDITS; ELIGIBILITY.—
 1439         (a)The Department of Children and Families shall designate
 1440  as an eligible charitable organization an organization that
 1441  meets all of the following requirements:
 1442         1.Is exempt from federal income taxation under s.
 1443  501(c)(3) of the Internal Revenue Code.
 1444         2.Is a Florida entity formed under chapter 605, chapter
 1445  607, or chapter 617 and whose principal office is located in
 1446  this state.
 1447         3.Provides services to:
 1448         a.Prevent child abuse, neglect, abandonment, or
 1449  exploitation;
 1450         b.Assist fathers in learning and improving parenting
 1451  skills or to engage absent fathers in being more engaged in
 1452  their children’s lives;
 1453         c.Provide books to the homes of children eligible for a
 1454  federal free or reduced-price meals program or those testing
 1455  below grade level in kindergarten through grade 5;
 1456         d.Assist families with children who have a chronic illness
 1457  or a physical, intellectual, developmental, or emotional
 1458  disability; or
 1459         e.Provide workforce development services to families of
 1460  children eligible for a federal free or reduced-price meals
 1461  program.
 1462         4.Provides to the Department of Children and Families
 1463  accurate information, including, at a minimum, a description of
 1464  the services provided by the organization which are eligible for
 1465  funding under this section; the total number of individuals
 1466  served through those services during the last calendar year and
 1467  the number served during the last calendar year using funding
 1468  under this section; basic financial information regarding the
 1469  organization and services eligible for funding under this
 1470  section; outcomes for such services; and contact information for
 1471  the organization.
 1472         5.Annually submits a statement, signed under penalty of
 1473  perjury by a current officer of the organization, that the
 1474  organization meets all criteria to qualify as an eligible
 1475  charitable organization, has fulfilled responsibilities under
 1476  this section for the previous fiscal year if the organization
 1477  received any funding through this credit during the previous
 1478  year, and intends to fulfill its responsibilities during the
 1479  upcoming year.
 1480         6.Provides any documentation requested by the Department
 1481  of Children and Families to verify eligibility as an eligible
 1482  charitable organization or compliance with this section.
 1483         (b)The Department of Children and Families may not
 1484  designate as an eligible charitable organization an organization
 1485  that:
 1486         1.Provides abortions or pays for or provides coverage for
 1487  abortions; or
 1488         2.Has received more than 50 percent of its total annual
 1489  revenue from the Department of Children and Families, either
 1490  directly or via a contractor of the department, in the prior
 1491  fiscal year.
 1492         (3)RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.
 1493  An eligible charitable organization that receives a contribution
 1494  under this section must do all of the following:
 1495         (a) Apply for admittance into the Department of Law
 1496  Enforcement’s Volunteer and Employee Criminal History System
 1497  and, if accepted, conduct background screening on all volunteers
 1498  and staff working directly with children in any program funded
 1499  under this section pursuant to s. 943.0542. Background screening
 1500  shall use level 2 screening standards pursuant to s. 435.04 and
 1501  additionally include, but need not be limited to, a check of the
 1502  Dru Sjodin National Sex Offender Public Website.
 1503         (b)Expend 100 percent of any contributions received under
 1504  this section for direct services to state residents for the
 1505  purposes specified in subparagraph (2)(a)3.
 1506         (c)Annually submit to the Department of Children and
 1507  Families:
 1508         1.An audit of the eligible charitable organization
 1509  conducted by an independent certified public accountant in
 1510  accordance with auditing standards generally accepted in the
 1511  United States, government auditing standards, and rules adopted
 1512  by the Auditor General. The audit report must include a report
 1513  on financial statements presented in accordance with generally
 1514  accepted accounting principles. The audit report must be
 1515  provided to the Department of Children and Families within 180
 1516  days after completion of the eligible charitable organization’s
 1517  fiscal year; and
 1518         2.A copy of the eligible charitable organization’s most
 1519  recent federal Internal Revenue Service Return of Organization
 1520  Exempt from Income Tax form (Form 990).
 1521         (d)Notify the Department of Children and Families within 5
 1522  business days after the eligible charitable organization ceases
 1523  to meet eligibility requirements or fails to fulfill its
 1524  responsibilities under this section.
 1525         (e)Upon receipt of a contribution, provide the taxpayer
 1526  that made the contribution with a certificate of contribution. A
 1527  certificate of contribution must include the taxpayer’s name
 1528  and, if available, its federal employer identification number,
 1529  the amount contributed, the date of contribution, and the name
 1530  of the eligible charitable organization.
 1531         (4)RESPONSIBILITIES OF THE DEPARTMENT.—The Department of
 1532  Children and Families shall do all of the following:
 1533         (a)Annually redesignate eligible charitable organizations
 1534  that have complied with all requirements of this section.
 1535         (b)Remove the designation of organizations that fail to
 1536  meet all requirements of this section. An organization that has
 1537  had its designation removed by the department may reapply for
 1538  designation as an eligible charitable organization, and the
 1539  department shall redesignate such organization, if it meets the
 1540  requirements of this section and demonstrates through its
 1541  application that all factors leading to its removal as an
 1542  eligible charitable organization have been sufficiently
 1543  addressed.
 1544         (c)Publish information about the tax credit program and
 1545  eligible charitable organizations on a Department of Children
 1546  and Families website. The website must, at a minimum, provide
 1547  all of the following:
 1548         1.The requirements and process for becoming designated or
 1549  redesignated as an eligible charitable organization.
 1550         2.A list of the eligible charitable organizations that are
 1551  currently designated by the department and the information
 1552  provided under subparagraph (2)(a)4. regarding each eligible
 1553  charitable organization.
 1554         3.The process for a taxpayer to select an eligible
 1555  charitable organization as the recipient of funding through a
 1556  tax credit.
 1557         (d)Compel the return of funds that are provided to an
 1558  eligible charitable organization that fails to comply with the
 1559  requirements of this section. Eligible charitable organizations
 1560  that are subject to return of funds are ineligible to receive
 1561  funding under this section for a period 10 years after final
 1562  agency action to compel the return of funding.
 1563         (5)STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS,
 1564  AND LIMITATIONS.—
 1565         (a)Beginning in fiscal year 2021-2022, the tax credit cap
 1566  amount is $5 million in each state fiscal year.
 1567         (b)Beginning October 1, 2021, a taxpayer may submit an
 1568  application to the Department of Revenue for a tax credit or
 1569  credits to be taken under one or more of s. 211.0252, s.
 1570  212.1833, s. 220.1876, s. 561.1212, or s. 624.51056.
 1571         1.The taxpayer shall specify in the application each tax
 1572  for which the taxpayer requests a credit and the applicable
 1573  taxable year for a credit under s. 220.1876 or s. 624.51056 or
 1574  the applicable state fiscal year for a credit under s. 211.0252,
 1575  s. 212.1833, or s. 561.1212. For purposes of s. 220.1876, a
 1576  taxpayer may apply for a credit to be used for a prior taxable
 1577  year before the date the taxpayer is required to file a return
 1578  for that year pursuant to s. 220.222. For purposes of s.
 1579  624.51056, a taxpayer may apply for a credit to be used for a
 1580  prior taxable year before the date the taxpayer is required to
 1581  file a return for that prior taxable year pursuant to ss.
 1582  624.509 and 624.5092. The application must specify the eligible
 1583  charitable organization to which the proposed contribution will
 1584  be made. The Department of Revenue shall approve tax credits on
 1585  a first-come, first-served basis and must obtain the division’s
 1586  approval before approving a tax credit under s. 561.1212.
 1587         2.Within 10 days after approving or denying an
 1588  application, the Department of Revenue shall provide a copy of
 1589  its approval or denial letter to the eligible charitable
 1590  organization specified by the taxpayer in the application.
 1591         (c)If a tax credit approved under paragraph (b) is not
 1592  fully used within the specified state fiscal year for credits
 1593  under s. 211.0252, s. 212.1833, or s. 561.1212 or against taxes
 1594  due for the specified taxable year for credits under s. 220.1876
 1595  or s. 624.51056 because of insufficient tax liability on the
 1596  part of the taxpayer, the unused amount must be carried forward
 1597  for a period not to exceed 10 years. For purposes of s.
 1598  220.1876, a credit carried forward may be used in a subsequent
 1599  year after applying the other credits and unused carryovers in
 1600  the order provided in s. 220.02(8).
 1601         (d)A taxpayer may not convey, transfer, or assign an
 1602  approved tax credit or a carryforward tax credit to another
 1603  entity unless all of the assets of the taxpayer are conveyed,
 1604  assigned, or transferred in the same transaction. However, a tax
 1605  credit under s. 211.0252, s. 212.1833, s. 220.1876, s. 561.1212,
 1606  or s. 624.51056 may be conveyed, transferred, or assigned
 1607  between members of an affiliated group of corporations if the
 1608  type of tax credit under s. 211.0252, s. 212.1833, s. 220.1876,
 1609  s. 561.1212, or s. 624.51056 remains the same. A taxpayer shall
 1610  notify the Department of Revenue of its intent to convey,
 1611  transfer, or assign a tax credit to another member within an
 1612  affiliated group of corporations. The amount conveyed,
 1613  transferred, or assigned is available to another member of the
 1614  affiliated group of corporations upon approval by the Department
 1615  of Revenue. The Department of Revenue shall obtain the
 1616  division’s approval before approving a conveyance, transfer, or
 1617  assignment of a tax credit under s. 561.1212.
 1618         (e)Within any state fiscal year, a taxpayer may rescind
 1619  all or part of a tax credit approved under paragraph (b). The
 1620  amount rescinded shall become available for that state fiscal
 1621  year to another eligible taxpayer as approved by the Department
 1622  of Revenue if the taxpayer receives notice from the Department
 1623  of Revenue that the rescindment has been accepted by the
 1624  Department of Revenue. The Department of Revenue must obtain the
 1625  division’s approval before accepting the rescindment of a tax
 1626  credit under s. 561.1212. Any amount rescinded under this
 1627  paragraph must become available to an eligible taxpayer on a
 1628  first-come, first-served basis based on tax credit applications
 1629  received after the date the rescindment is accepted by the
 1630  Department of Revenue.
 1631         (f)Within 10 days after approving or denying the
 1632  conveyance, transfer, or assignment of a tax credit under
 1633  paragraph (d), or the rescindment of a tax credit under
 1634  paragraph (e), the Department of Revenue shall provide a copy of
 1635  its approval or denial letter to the eligible charitable
 1636  organization specified by the taxpayer. The Department of
 1637  Revenue shall also include the eligible charitable organization
 1638  specified by the taxpayer on all letters or correspondence of
 1639  acknowledgment for tax credits under s. 212.1833.
 1640         (g)For purposes of calculating the underpayment of
 1641  estimated corporate income taxes under s. 220.34 and tax
 1642  installment payments for taxes on insurance premiums or
 1643  assessments under s. 624.5092, the final amount due is the
 1644  amount after credits earned under s. 220.1876 or s. 624.51056
 1645  for contributions to eligible charitable organizations are
 1646  deducted.
 1647         1.For purposes of determining if a penalty or interest
 1648  under s. 220.34(2)(d)1. will be imposed for underpayment of
 1649  estimated corporate income tax, a taxpayer may, after earning a
 1650  credit under s. 220.1876, reduce any estimated payment in that
 1651  taxable year by the amount of the credit.
 1652         2.For purposes of determining if a penalty under s.
 1653  624.5092 will be imposed, an insurer, after earning a credit
 1654  under s. 624.51056 for a taxable year, may reduce any
 1655  installment payment for such taxable year of 27 percent of the
 1656  amount of the net tax due as reported on the return for the
 1657  preceding year under s. 624.5092(2)(b) by the amount of the
 1658  credit.
 1659         (6)PRESERVATION OF CREDIT.—If any provision or portion of
 1660  this section, s. 211.0252, s. 212.1833, s. 220.1876, s.
 1661  561.1212, or s. 624.51056 or the application thereof to any
 1662  person or circumstance is held unconstitutional by any court or
 1663  is otherwise declared invalid, the unconstitutionality or
 1664  invalidity shall not affect any credit earned under s. 211.0252,
 1665  s. 212.1833, s. 220.1876, s. 561.1212, or s. 624.51056 by any
 1666  taxpayer with respect to any contribution paid to an eligible
 1667  charitable organization before the date of a determination of
 1668  unconstitutionality or invalidity. The credit shall be allowed
 1669  at such time and in such a manner as if a determination of
 1670  unconstitutionality or invalidity had not been made, provided
 1671  that nothing in this subsection by itself or in combination with
 1672  any other provision of law may result in the allowance of any
 1673  credit to any taxpayer in excess of one dollar of credit for
 1674  each dollar paid to an eligible charitable organization.
 1675         (7)ADMINISTRATION; RULES.—
 1676         (a)The Department of Revenue, the division, and the
 1677  Department of Children and Families may develop a cooperative
 1678  agreement to assist in the administration of this section, as
 1679  needed.
 1680         (b)The Department of Revenue may adopt rules necessary to
 1681  administer this section and ss. 211.0252, 212.1833, 220.1876,
 1682  561.1212, and 624.51056, including rules establishing
 1683  application forms, procedures governing the approval of tax
 1684  credits and carryforward tax credits under subsection (5), and
 1685  procedures to be followed by taxpayers when claiming approved
 1686  tax credits on their returns.
 1687         (c)The division may adopt rules necessary to administer
 1688  its responsibilities under this section and s. 561.1212.
 1689         (d)The Department of Children and Families may adopt rules
 1690  necessary to administer this section, including, but not limited
 1691  to, rules establishing application forms for organizations
 1692  seeking designation as eligible charitable organizations under
 1693  this act.
 1694         (e)Notwithstanding any provision of s. 213.053 to the
 1695  contrary, sharing information with the division related to this
 1696  tax credit is considered the conduct of the Department of
 1697  Revenue’s official duties as contemplated in s. 213.053(8)(c),
 1698  and the Department of Revenue and the division are specifically
 1699  authorized to share information as needed to administer this
 1700  program.
 1701         Section 30. Section 561.1212, Florida Statutes, is created
 1702  to read:
 1703         561.1212 Credit for contributions to eligible charitable
 1704  organizations.—Beginning January 1, 2022, there is allowed a
 1705  credit of 100 percent of an eligible contribution made to an
 1706  eligible charitable organization under s. 402.62 against any tax
 1707  due under s. 563.05, s. 564.06, or s. 565.12, except excise
 1708  taxes imposed on wine produced by manufacturers in this state
 1709  from products grown in this state. However, a credit allowed
 1710  under this section may not exceed 90 percent of the tax due on
 1711  the return on which the credit is taken. For purposes of the
 1712  distributions of tax revenue under ss. 561.121 and 564.06(10),
 1713  the division shall disregard any tax credits allowed under this
 1714  section to ensure that any reduction in tax revenue received
 1715  which is attributable to the tax credits results only in a
 1716  reduction in distributions to the General Revenue Fund. The
 1717  provisions of s. 402.62 apply to the credit authorized by this
 1718  section.
 1719         Section 31. Section 624.51056, Florida Statutes, is created
 1720  to read:
 1721         624.51056 Credit for contributions to eligible charitable
 1722  organizations.—
 1723         (1)For taxable years beginning on or after January 1,
 1724  2022, there is allowed a credit of 100 percent of an eligible
 1725  contribution made to an eligible charitable organization under
 1726  s. 402.62 against any tax due for a taxable year under s.
 1727  624.509(1) after deducting from such tax deductions for
 1728  assessments made pursuant to s. 440.51; credits for taxes paid
 1729  under ss. 175.101 and 185.08; credits for income taxes paid
 1730  under chapter 220; and the credit allowed under s. 624.509(5),
 1731  as such credit is limited by s. 624.509(6). An eligible
 1732  contribution must be made to an eligible charitable organization
 1733  on or before the date the taxpayer is required to file a return
 1734  pursuant to ss. 624.509 and 624.5092. An insurer claiming a
 1735  credit against premium tax liability under this section is not
 1736  required to pay any additional retaliatory tax levied under s.
 1737  624.5091 as a result of claiming such credit. Section 624.5091
 1738  does not limit such credit in any manner.
 1739         (2)Section 402.62 applies to the credit authorized by this
 1740  section.
 1741         Section 32. Subsection (7) of section 624.509, Florida
 1742  Statutes, is amended to read:
 1743         624.509 Premium tax; rate and computation.—
 1744         (7) Credits and deductions against the tax imposed by this
 1745  section shall be taken in the following order: deductions for
 1746  assessments made pursuant to s. 440.51; credits for taxes paid
 1747  under ss. 175.101 and 185.08; credits for income taxes paid
 1748  under chapter 220 and the credit allowed under subsection (5),
 1749  as these credits are limited by subsection (6); the credit
 1750  allowed under s. 624.51056; all other available credits and
 1751  deductions.
 1752         Section 33. Clothing, wallets, or bags; school supplies,
 1753  personal computers, and personal computer-related accessories;
 1754  sales tax holiday.—
 1755         (1)The tax levied under chapter 212, Florida Statutes, may
 1756  not be collected during the period from July 31, 2021, through
 1757  August 7, 2021, on the retail sale of:
 1758         (a)Clothing, wallets, or bags, including handbags,
 1759  backpacks, fanny packs, and diaper bags, but excluding
 1760  briefcases, suitcases, and other garment bags, having a sales
 1761  price of $60 or less per item. As used in this paragraph, the
 1762  term “clothing” means:
 1763         1.Any article of wearing apparel intended to be worn on or
 1764  about the human body, excluding watches, watchbands, jewelry,
 1765  umbrellas, and handkerchiefs; and
 1766         2.All footwear, excluding skis, swim fins, roller blades,
 1767  and skates.
 1768         (b)School supplies having a sales price of $15 or less per
 1769  item. As used in this paragraph, the term “school supplies”
 1770  means pens, pencils, erasers, crayons, notebooks, notebook
 1771  filler paper, legal pads, binders, lunch boxes, construction
 1772  paper, markers, folders, poster board, composition books, poster
 1773  paper, scissors, cellophane tape, glue or paste, rulers,
 1774  computer disks, staplers and staples used to secure paper
 1775  products, protractors, compasses, and calculators.
 1776         (2)The tax levied under chapter 212, Florida Statutes, may
 1777  not be collected during the period from July 31, 2021, through
 1778  August 7, 2021, on the first $1,000 of the sales price of
 1779  personal computers or personal computer-related accessories
 1780  purchased for noncommercial home or personal use. As used in
 1781  this subsection, the term:
 1782         (a)“Personal computers” includes electronic book readers,
 1783  laptops, desktops, handhelds, tablets, or tower computers. The
 1784  term does not include cellular telephones, video game consoles,
 1785  digital media receivers, or devices that are not primarily
 1786  designed to process data.
 1787         (b)“Personal computer-related accessories” includes
 1788  keyboards, mice, personal digital assistants, monitors, other
 1789  peripheral devices, modems, routers, and nonrecreational
 1790  software, regardless of whether the accessories are used in
 1791  association with a personal computer base unit. The term does
 1792  not include furniture or systems, devices, software, monitors
 1793  with a television tuner, or peripherals that are designed or
 1794  intended primarily for recreational use.
 1795         (3)The tax exemptions provided in this section do not
 1796  apply to sales within a theme park or entertainment complex as
 1797  defined in s. 509.013(9), Florida Statutes, within a public
 1798  lodging establishment as defined in s. 509.013(4), Florida
 1799  Statutes, or within an airport as defined in s. 330.27(2),
 1800  Florida Statutes.
 1801         (4)The tax exemptions provided in this section may apply
 1802  at the option of a dealer if less than 5 percent of the dealer’s
 1803  gross sales of tangible personal property in the prior calendar
 1804  year consisted of items that would be exempt under this section.
 1805  If a qualifying dealer chooses not to participate in the tax
 1806  holiday, by July 24, 2021, the dealer must notify the Department
 1807  of Revenue in writing of its election to collect sales tax
 1808  during the holiday and must post a copy of that notice in a
 1809  conspicuous location at its place of business.
 1810         (5)The Department of Revenue is authorized, and all
 1811  conditions are deemed met, to adopt emergency rules pursuant to
 1812  s. 120.54(4), Florida Statutes, for the purpose of implementing
 1813  this section. Notwithstanding any other provision of law,
 1814  emergency rules adopted pursuant to this subsection are
 1815  effective for 6 months after adoption and may be renewed during
 1816  the pendency of procedures to adopt permanent rules addressing
 1817  the subject of the emergency rules.
 1818         (6)This section shall take effect upon this act becoming a
 1819  law.
 1820         Section 34. Disaster preparedness supplies; sales tax
 1821  holiday.—
 1822         (1)The tax levied under chapter 212, Florida Statutes, may
 1823  not be collected during the period from May 28, 2021, through
 1824  June 6, 2021, on the sale of:
 1825         (a)A portable self-powered light source selling for $20 or
 1826  less.
 1827         (b)A portable self-powered radio, two-way radio, or
 1828  weather-band radio selling for $50 or less.
 1829         (c)A tarpaulin or other flexible waterproof sheeting
 1830  selling for $50 or less.
 1831         (d)An item normally sold as, or generally advertised as, a
 1832  ground anchor system or tie-down kit selling for $50 or less.
 1833         (e)A gas or diesel fuel tank selling for $25 or less.
 1834         (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
 1835  or 9-volt batteries, excluding automobile and boat batteries,
 1836  selling for $30 or less.
 1837         (g)A nonelectric food storage cooler selling for $30 or
 1838  less.
 1839         (h)A portable generator used to provide light or
 1840  communications or preserve food in the event of a power outage
 1841  selling for $750 or less.
 1842         (i)Reusable ice selling for $10 or less.
 1843         (2)The tax exemptions provided in this section do not
 1844  apply to sales within a theme park or entertainment complex as
 1845  defined in s. 509.013(9), Florida Statutes, within a public
 1846  lodging establishment as defined in s. 509.013(4), Florida
 1847  Statutes, or within an airport as defined in s. 330.27(2),
 1848  Florida Statutes.
 1849         (3)The Department of Revenue is authorized, and all
 1850  conditions are deemed met, to adopt emergency rules pursuant to
 1851  s. 120.54(4), Florida Statutes, for the purpose of implementing
 1852  this section. Notwithstanding any other provision of law,
 1853  emergency rules adopted pursuant to this subsection are
 1854  effective for 6 months after adoption and may be renewed during
 1855  the pendency of procedures to adopt permanent rules addressing
 1856  the subject of the emergency rules.
 1857         (4)This section shall take effect upon this act becoming a
 1858  law.
 1859         Section 35. For the purpose of incorporating the amendment
 1860  made by this act to section 197.222, Florida Statutes, in a
 1861  reference thereto, paragraph (a) of subsection (3) of section
 1862  192.0105, Florida Statutes, is reenacted to read:
 1863         192.0105 Taxpayer rights.—There is created a Florida
 1864  Taxpayer’s Bill of Rights for property taxes and assessments to
 1865  guarantee that the rights, privacy, and property of the
 1866  taxpayers of this state are adequately safeguarded and protected
 1867  during tax levy, assessment, collection, and enforcement
 1868  processes administered under the revenue laws of this state. The
 1869  Taxpayer’s Bill of Rights compiles, in one document, brief but
 1870  comprehensive statements that summarize the rights and
 1871  obligations of the property appraisers, tax collectors, clerks
 1872  of the court, local governing boards, the Department of Revenue,
 1873  and taxpayers. Additional rights afforded to payors of taxes and
 1874  assessments imposed under the revenue laws of this state are
 1875  provided in s. 213.015. The rights afforded taxpayers to assure
 1876  that their privacy and property are safeguarded and protected
 1877  during tax levy, assessment, and collection are available only
 1878  insofar as they are implemented in other parts of the Florida
 1879  Statutes or rules of the Department of Revenue. The rights so
 1880  guaranteed to state taxpayers in the Florida Statutes and the
 1881  departmental rules include:
 1882         (3) THE RIGHT TO REDRESS.—
 1883         (a) The right to discounts for early payment on all taxes
 1884  and non-ad valorem assessments collected by the tax collector,
 1885  except for partial payments as defined in s. 197.374, the right
 1886  to pay installment payments with discounts, and the right to pay
 1887  delinquent personal property taxes under a payment program when
 1888  implemented by the county tax collector (see ss. 197.162,
 1889  197.3632(8) and (10)(b)3., 197.222(1), and 197.4155).
 1890         Section 36. For the purpose of incorporating the amendments
 1891  made by this act to sections 193.155, 193.1554, and 193.1555,
 1892  Florida Statutes, in references thereto, section 193.1557,
 1893  Florida Statutes, is reenacted to read:
 1894         193.1557 Assessment of certain property damaged or
 1895  destroyed by Hurricane Michael.—For property damaged or
 1896  destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
 1897  193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
 1898  additions, or improvements commenced within 5 years after
 1899  January 1, 2019. This section applies to the 2019-2023 tax rolls
 1900  and shall stand repealed on December 31, 2023.
 1901         Section 37. For the purpose of incorporating the amendment
 1902  made by this act to section 212.06, Florida Statutes, in a
 1903  reference thereto, paragraph (c) of subsection (1) of section
 1904  212.07, Florida Statutes, is reenacted to read:
 1905         212.07 Sales, storage, use tax; tax added to purchase
 1906  price; dealer not to absorb; liability of purchasers who cannot
 1907  prove payment of the tax; penalties; general exemptions.—
 1908         (1)
 1909         (c) Unless the purchaser of tangible personal property that
 1910  is incorporated into tangible personal property manufactured,
 1911  produced, compounded, processed, or fabricated for one’s own use
 1912  and subject to the tax imposed under s. 212.06(1)(b) or is
 1913  purchased for export under s. 212.06(5)(a)1. extends a
 1914  certificate in compliance with the rules of the department, the
 1915  dealer shall himself or herself be liable for and pay the tax.
 1916         Section 38. For the purpose of incorporating the amendment
 1917  made by this act to section 212.13, Florida Statutes, in a
 1918  reference thereto, paragraph (f) of subsection (18) of section
 1919  212.08, Florida Statutes, is reenacted to read:
 1920         212.08 Sales, rental, use, consumption, distribution, and
 1921  storage tax; specified exemptions.—The sale at retail, the
 1922  rental, the use, the consumption, the distribution, and the
 1923  storage to be used or consumed in this state of the following
 1924  are hereby specifically exempt from the tax imposed by this
 1925  chapter.
 1926         (18) MACHINERY AND EQUIPMENT USED PREDOMINANTLY FOR
 1927  RESEARCH AND DEVELOPMENT.—
 1928         (f) Purchasers shall maintain all documentation necessary
 1929  to prove the exempt status of purchases and fabrication activity
 1930  and make such documentation available for inspection pursuant to
 1931  the requirements of s. 212.13(2).
 1932         Section 39. (1)The Department of Revenue is authorized,
 1933  and all conditions are deemed met, to adopt emergency rules
 1934  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 1935  implementing the amendment made by this act to s. 212.06,
 1936  Florida Statutes, and the creation of ss. 211.0252, 212.1833,
 1937  220.1876, 220.198, 402.62, and 624.51056, Florida Statutes, by
 1938  this act.
 1939         (2)Notwithstanding any other law, emergency rules adopted
 1940  pursuant to subsection (1) are effective for 6 months after
 1941  adoption and may be renewed during the pendency of procedures to
 1942  adopt permanent rules addressing the subject of the emergency
 1943  rules.
 1944         (3)This section shall take effect upon becoming a law and
 1945  expires January 1, 2025.
 1946         Section 40. For the 2021-2022 fiscal year, the sum of
 1947  $208,000 in nonrecurring funds is appropriated from the General
 1948  Revenue Fund to the Department of Revenue for the purpose of
 1949  implementing the provisions related to the Strong Families Tax
 1950  Credit created by this act.
 1951         Section 41. The Florida Institute for Child Welfare shall
 1952  analyze the use of funding provided by the tax credit authorized
 1953  under s. 402.62, Florida Statutes, as created by this act, and
 1954  submit a report to the Governor, the President of the Senate,
 1955  and the Speaker of the House of Representatives by October 31,
 1956  2025. The report must, at a minimum, include the total funding
 1957  amount and categorize the funding by type of program, describe
 1958  the programs that were funded, and assess the outcomes that were
 1959  achieved using the funding.
 1960         Section 42. If any provision of this act or its application
 1961  to any person or circumstance is held invalid, the invalidity
 1962  does not affect other provisions or applications of this act
 1963  which can be given effect without the invalid provision or
 1964  application, and to this end the provisions of this act are
 1965  declared severable.
 1966         Section 43. Except as otherwise expressly provided in this
 1967  act and except for this section, which shall take effect upon
 1968  becoming a law, this act shall take effect July 1, 2021.