2010 Florida Statutes
Entertainment industry tax credit.
Entertainment industry tax credit.—
There shall be a credit allowed against the tax imposed by this chapter in the amounts awarded by the Office of Tourism, Trade, and Economic Development under the entertainment industry financial incentive program in s. 288.1254.
To the extent that the amount of a tax credit exceeds the amount due on a return, the balance of the credit may be carried forward to a succeeding taxable year pursuant to s. 288.1254(4)(e).
s. 14, ch. 2010-147.