Florida Senate - 2023                                    SB 1710
       
       
        
       By Senator DiCeglie
       
       
       
       
       
       18-01328-23                                           20231710__
    1                        A bill to be entitled                      
    2         An act relating to taxes on malt beverages; amending
    3         s. 563.05, F.S.; revising taxes on certain malt
    4         beverages; reenacting ss. 561.1211, 561.1212, and
    5         561.1213 F.S., relating to credit for contributions to
    6         eligible nonprofit scholarship-funding organizations,
    7         the New Worlds Reading Initiative, and eligible
    8         charitable organizations, respectively, to incorporate
    9         the amendment made by this act to s. 563.05, F.S., in
   10         references thereto; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Section 563.05, Florida Statutes, is amended to
   15  read:
   16         563.05 Excise taxes on malt beverages.—As to malt beverages
   17  containing 0.5 percent or more of alcohol by volume, there shall
   18  be paid by all manufacturers, distributors, and vendors, as
   19  herein defined, a tax of 48 cents per gallon upon all such
   20  beverages in bulk or in kegs or barrels; and, when such
   21  beverages are sold in containers of less than 1 gallon, the tax
   22  will be 0.375 cents per ounce 6 cents on each pint or fraction
   23  thereof in the container. However, the excise taxes required to
   24  be paid by this section upon malt beverages are not required to
   25  be paid upon such beverages when they are sold to post
   26  exchanges, ship service stores, and base exchanges located in
   27  military, naval, or air force reservations within this state.
   28         Section 2. For the purpose of incorporating the amendment
   29  made by this act to section 563.05, Florida Statutes, in a
   30  reference thereto, section 561.1211, Florida Statutes, is
   31  reenacted to read:
   32         561.1211 Credit for contributions to eligible nonprofit
   33  scholarship-funding organizations.—There is allowed a credit of
   34  100 percent of an eligible contribution made to an eligible
   35  nonprofit scholarship-funding organization under s. 1002.395
   36  against any tax due under s. 563.05, s. 564.06, or s. 565.12,
   37  except excise taxes imposed on wine produced by manufacturers in
   38  this state from products grown in this state. However, a credit
   39  allowed under this section may not exceed 90 percent of the tax
   40  due on the return the credit is taken. For purposes of the
   41  distributions of tax revenue under ss. 561.121 and 564.06(10),
   42  the division shall disregard any tax credits allowed under this
   43  section to ensure that any reduction in tax revenue received
   44  that is attributable to the tax credits results only in a
   45  reduction in distributions to the General Revenue Fund. The
   46  provisions of s. 1002.395 apply to the credit authorized by this
   47  section.
   48         Section 3. For the purpose of incorporating the amendment
   49  made by this act to section 563.05, Florida Statutes, in a
   50  reference thereto, section 561.1212, Florida Statutes, is
   51  reenacted to read:
   52         561.1212 Credit for contributions to the New Worlds Reading
   53  Initiative.—Beginning January 1, 2022, there is allowed a credit
   54  of 100 percent of an eligible contribution made to the New
   55  Worlds Reading Initiative under s. 1003.485 against any tax due
   56  under s. 563.05, s. 564.06, or s. 565.12, except excise taxes
   57  imposed on wine produced by manufacturers in this state from
   58  products grown in this state. However, a credit allowed under
   59  this section may not exceed 90 percent of the tax due on the
   60  return on which the credit is taken. For purposes of the
   61  distributions of tax revenue under ss. 561.121 and 564.06(10),
   62  the division shall disregard any tax credits allowed under this
   63  section to ensure that any reduction in tax revenue received
   64  which is attributable to the tax credits results only in a
   65  reduction in distributions to the General Revenue Fund. The
   66  provisions of s. 1003.485 apply to the credit authorized by this
   67  section.
   68         Section 4. For the purpose of incorporating the amendment
   69  made by this act to section 563.05, Florida Statutes, in a
   70  reference thereto, section 561.1213, Florida Statutes, is
   71  reenacted to read:
   72         561.1213 Credit for contributions to eligible charitable
   73  organizations.—Beginning January 1, 2022, there is allowed a
   74  credit of 100 percent of an eligible contribution made to an
   75  eligible charitable organization under s. 402.62 against any tax
   76  due under s. 563.05, s. 564.06, or s. 565.12, except excise
   77  taxes imposed on wine produced by manufacturers in this state
   78  from products grown in this state. However, a credit allowed
   79  under this section may not exceed 90 percent of the tax due on
   80  the return on which the credit is taken. For purposes of the
   81  distributions of tax revenue under ss. 561.121 and 564.06(10),
   82  the division shall disregard any tax credits allowed under this
   83  section to ensure that any reduction in tax revenue received
   84  which is attributable to the tax credits results only in a
   85  reduction in distributions to the General Revenue Fund. The
   86  provisions of s. 402.62 apply to the credit authorized by this
   87  section.
   88         Section 5. This act shall take effect July 1, 2023.