Florida Senate - 2025                                     SB 698
       
       
        
       By Senator Osgood
       
       
       
       
       
       32-01469-25                                            2025698__
    1                        A bill to be entitled                      
    2         An act relating to the timely filing of tax returns;
    3         amending s. 202.26, F.S.; requiring that certain rules
    4         allow a tax return to be timely filed if it meets
    5         specified requirements; providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (a) of subsection (3) of section
   10  202.26, Florida Statutes, is amended to read:
   11         202.26 Department powers.—
   12         (3) To administer the tax imposed by this chapter, the
   13  department may adopt rules relating to:
   14         (a) The filing of returns and remittance of tax, including
   15  provisions concerning electronic funds transfer and electronic
   16  data interchange. Such rules must allow a taxpayer’s return to
   17  be timely if it is filed on or before 11:59 p.m. on the due
   18  date.
   19         Section 2. This act shall take effect July 1, 2025.