Committee Packet — Florida Senate Committee on Commerce and Tourism (February 14, 2023)
Summary
Committee packet of the Florida Senate Committee on Commerce and Tourism for its Tuesday, February 14, 2023 meeting, 1:00 to 3:00 p.m., with Senator Trumbull as Chair and Senator Wright as Vice Chair. The expanded agenda lists a brief overview of the committee's jurisdiction and two bills: an SB on Taxation of Investigative Services by Rodriguez, marked Fav/CS, and an SB on Florida Main Street Program and Historic Preservation Tax Credits by DiCeglie, marked Favorable. The packet includes a bill analysis and fiscal impact statement prepared by the professional staff of the committee. It also includes a letter from Shevrin Jones to Chair Trumbull requesting an excused absence for February 14, 2023.
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“Committee Packet — Florida Senate Committee on Commerce and Tourism (February 14, 2023).”
Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2023-02-14-post-meeting-packet-4340-5e382d4b78/
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Selection From: Commerce and Tourism - 02/14/2023 1:00 PM 2023 Regular Session
Committee Packet 02/14/2023 5:06 PM
Agenda Order
Tab 1 SB 116 by Rodriguez; (Identical to H 00205) Taxation of Investigative Services
456700 A S RCS CM, Rodriguez Delete L.40 - 52: 02/14 02:25 PM
SB 288 by DiCeglie (CO-INTRODUCERS) Rodriguez, Stewart; (Similar to H 00499) Florida Main Street
Tab 2
Program and Historic Preservation Tax Credits
Page 1 of 1
2023 Regular Session The Florida Senate
COMMITTEE MEETING EXPANDED AGENDA
COMMERCE AND TOURISM
Senator Trumbull, Chair
Senator Wright, Vice Chair
MEETING DATE: Tuesday, February 14, 2023
TIME: 1:00—3:00 p.m.
PLACE: Toni Jennings Committee Room, 110 Senate Building
MEMBERS: Senator Trumbull, Chair; Senator Wright, Vice Chair; Senators DiCeglie, Gruters, Hooper, Hutson,
Jones, Rodriguez, Stewart, and Torres
BILL DESCRIPTION and
TAB BILL NO. and INTRODUCER SENATE COMMITTEE ACTIONS COMMITTEE ACTION
Brief Overview of Committee's Jurisdiction Presented
1 SB 116 Taxation of Investigative Services; Providing a sales Fav/CS
Rodriguez tax exemption for the sale of investigative services by Yeas 9 Nays 0
(Identical H 205) a small private investigative agency to a client;
authorizing the Department of Revenue to adopt
emergency rules, etc.
CM 02/14/2023 Fav/CS
FT
AP
2 SB 288 Florida Main Street Program and Historic Favorable
DiCeglie Preservation Tax Credits; Citing this act as the "Main Yeas 9 Nays 0
(Similar H 499) Street Historic Tourism and Revitalization Act";
providing a credit against the state corporate income
tax and the insurance premium tax for qualified
expenses in rehabilitating certain historic structures;
specifying eligibility requirements for the tax credit;
specifying requirements for the Division of Historical
Resources of the Department of State for evaluating
and certifying applications for tax credits; specifying
the order in which the credit is applied against the
corporate income tax or franchise tax, etc.
CM 02/14/2023 Favorable
FT
AP
Other Related Meeting Documents
S-036 (10/2008)
02142023.1358 Page 1 of 1
The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Commerce and Tourism
BILL: CS/SB 116
INTRODUCER: Commerce and Tourism Committee and Senator Rodriguez
SUBJECT: Taxation of Investigative Services
DATE: February 14, 2023 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Renner McKay CM Fav/CS
2. FT
3. AP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SB 116 provides an exemption from the sales tax for private investigation services provided
by a small private investigative agency to a client.
The bill defines the term “small private investigative agency” as a licensed private investigator
that employs three or fewer full-time or part-time employees and during the previous calendar
year, performed private investigation services in which the charges for the services performed
were less than $150,000.
The bill provides emergency rulemaking authority for the Department of Revenue.
The Revenue Estimating Conference determined the bill will reduce General Revenue Fund
receipts by $1.4 million in Fiscal Year 2023-2024, with a recurring impact of $4.7 million. The
bill will reduce local revenues by $400,000 in Fiscal Year 2023-2024, with a recurring local
impact of $1.2 million.
The bill takes effect July 1, 2023.
BILL: CS/SB 116 Page 2
II. Present Situation:
Florida Sales and Use Tax
Florida levies a 6 percent sales and use tax on the sale or rental of most tangible personal
property,1 admissions,2 transient rentals,3 and a limited number of services. Chapter 212, F.S.,
contains provisions authorizing the levy and collection of Florida’s sales and use tax, as well as
the exemptions and credits applicable to certain items or uses under specified circumstances.
Sales tax is added to the price of the taxable good or service and collected from the purchaser at
the time of sale.4
Currently, charges for detective, burglar protection, and other protection services listed under the
North American Industry Classification System (NAICS) National Numbers 561611
(investigative services), 561612 (security guards and patrol services), 561613 (armored car
services), and 561621 (security systems services, except locksmiths) are subject to the 6 percent
sales and use tax.5
Private Investigative Services
The Division of Licensing within the Department of Agriculture and Consumer Services
oversees the regulation of licensing of private investigative services.6 As of December 31, 2022,
the Division has issued 2,689 private investigative agency licenses and 7,136 private investigator
licenses.7
A “private investigator” is defined as any individual who, for consideration, advertises as
providing or performs private investigation.8 A “private investigative agency” means any person
who, for consideration, advertises as providing or is engaged in the business of furnishing
privation investigations.9 Private investigation is defined as an investigation to obtain
information on any of the following matters:
Crime or wrongs done or threatened against the United States or any state or territory of the
United States, when operating under express written authority of the governmental official
responsible for authorizing such investigation.
The identity, habits, conduct, movements, whereabouts, affiliations, associations,
transactions, reputation, or character of any society, person, or group of persons.
The credibility of witnesses or other persons.
The whereabouts of missing persons, owners of unclaimed property or escheated property, or
heirs to estates.
1
Section 212.05(1)(a)1.a., F.S.
2
Section 212.04(1)(b), F.S.
3
Section 212.03(1)(a), F.S.
4
Section 212.07(2), F.S.
5
Section 212.05(1)(i)1., F.S.
6
Chapter 493, F.S.
7
Department of Agriculture and Consumer Services, Division of Licensing Statistical Reports (as of December 31, 2022),
available at https://www.fdacs.gov/content/download/82618/file/Number_of_Licensees_By_Type.pdf (last visited Feb. 13,
2023).
8
Section 493.6101(16), F.S.
9
Section 493.6101(15), F.S.
BILL: CS/SB 116 Page 3
The location or recovery of lost or stolen property.
The causes and origin of, or responsibility for, fires, libels, slanders, losses, accidents,
damage, or injuries to real or personal property.
The business of securing evidence to be used before investigating committees or boards of
award or arbitration or in the trial of civil or criminal cases and the preparation thereof.10
Any person, firm, company, partnership, or corporation that engages in business as a private
investigative agency must have a Class “A” license.11 To become a private investigator in
Florida, a Class “C” Private Investigator license is required.12 In order to obtain a Class “C”
license, an applicant must have two years of lawfully gained, verifiable, full-time experience, or
training in one, or a combination of more than one, of private investigative work that provides
equivalent experience, certain college coursework, or successful completion of any law
enforcement-related training received from any federal, state, county, or municipal agency.13
III. Effect of Proposed Changes:
The bill exempts private investigation services provided by a small private investigative agency
to a client from the sales tax.
The bill defines a “small private investigative agency” as a private investigator licensed
under s. 493.6201, F.S., which:
Employs three or fewer full-time or part-time employees, including those performing
services pursuant to an employment leasing arrangement as defined in s. 468.520(4), F.S.;
and
During the previous calendar year, performed private investigation services otherwise taxable
under ch. 212, F.S., in which the charges for the services performed were less than $150,000
for all its businesses related through common ownership.
The exemption may not apply in the first calendar year that an agency conducts sales of services
taxable under ch. 212, F.S.
The bill grants emergency rulemaking authority for the Department of Revenue.
The bill takes effect July 1, 2023.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
Article VII, s. 18 of the Florida Constitution governs laws that require counties and
municipalities to spend funds, limit the ability of counties and municipalities to raise
revenue, or reduce the percentage of state tax shared with counties and municipalities.
10
Section 493.6101(17), F.S.
11
Section 493.6201(1), F.S.
12
Section 493.6201(5), F.S.
13
Section 493.6203(4), F.S.
BILL: CS/SB 116 Page 4
Subsection (b) of Art. VII, s. 18 of the Florida Constitution provides that except upon
approval of each house of the Legislature by two-thirds vote of the membership, the
legislature may not enact, amend, or repeal any general law if the anticipated effect of
doing so would be to reduce the authority that municipalities or counties have to raise
revenue in the aggregate, as such authority existed on February 1, 1989. However, the
mandates requirements do not apply to laws having an insignificant impact,14,15 which is
$2.3 million or less for Fiscal Year 2023-2024.16
The Revenue Estimating Conference determined that the bill will reduce the authority
that counties have to raise revenue from the local option sales tax by $400,000 in Fiscal
Year 2023-2024. Therefore, the mandates provision may not apply as the impact is
insignificant.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
Section 19 of Article VII, Florida Constitution requires increased taxes or fees to be
passed in a separate bill and by two-thirds vote of the membership of each house of the
Legislature. This bill does not increase any taxes or fees; therefore, the increased tax or
fee requirements do not apply.
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The Revenue Estimating Conference determined the bill will reduce General Revenue
Fund receipts by $1.4 million in Fiscal Year 2023-2024, with a recurring impact of $4.7
14
FLA. CONST. art. VII, s. 18(d).
15
An insignificant fiscal impact is the amount not greater than the average statewide population for the applicable fiscal year
multiplied by $0.10. See Florida Senate Committee on Community Affairs, Interim Report 2012-115: Insignificant Impact,
(September 2011), available at http://www.flsenate.gov/PublishedContent/Session/2012/InterimReports/2012-115ca.pdf (last
visited Feb. 13, 2023).
16
Based on the Demographic Estimating Conference’s estimated population adopted on July 18, 2022. The conference
packet is available at http://edr.state.fl.us/Content/conferences/population/ConferenceResults.pdf (last visited Feb. 13, 2023).
BILL: CS/SB 116 Page 5
million. The bill will reduce local revenues by $400,000 in Fiscal Year 2023-2024, with a
recurring local impact of $1.2 million.
B. Private Sector Impact:
None.
C. Government Sector Impact:
None.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends section 212.08 of the Florida Statutes.
IX. Additional Information:
A. Committee Substitute – Statement of Substantial Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
CS by Commerce and Tourism on February 14, 2023:
The amendment clarifies that a private investigative agency is not permanently exempted
from the sales tax because it qualified for the tax exemption in the previous year. The
amendment also provides that a business is not exempt the first calendar year the agency
conducts sales of services taxable.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.
Florida Senate - 2023 COMMITTEE AMENDMENT
Bill No. SB 116
Ì456700xÎ456700
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/14/2023 .
.
.
.
The Committee on Commerce and Tourism (Rodriguez) recommended
the following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 40 - 52
4 and insert:
5 1. As used in this paragraph, the term:
6 a. “Private investigation services” has the same meaning as
7 the term “private investigation” as defined in s. 493.6101(17).
8 b. “Small private investigative agency” means a private
9 investigator licensed under s. 493.6201 which:
10 (I) Employs three or fewer full-time or part-time
Page 1 of 2
2/9/2023 10:07:01 AM 577-02013-23
Florida Senate - 2023 COMMITTEE AMENDMENT
Bill No. SB 116
Ì456700xÎ456700
11 employees, including those performing services pursuant to an
12 employee leasing arrangement as defined in s. 468.520(4), in
13 total; and
14 (II) During the previous calendar year, performed private
15 investigation services otherwise taxable under this chapter in
16 which the charges for the services performed were less than
17 $150,000 for all its businesses related through common
18 ownership.
19 2. The sale of private investigation services by a small
20 private investigative agency to a client is exempt from the tax
21 imposed by this chapter.
22 3. The exemption provided by this paragraph may not apply
23 in the first calendar year a small private investigative agency
24 conducts sales of private investigation services taxable under
25 this chapter.
26
27 ================= T I T L E A M E N D M E N T ================
28 And the title is amended as follows:
29 Delete lines 2 - 6
30 and insert:
31 An act relating to taxation of investigation services;
32 amending s. 212.08, F.S.; defining the terms “private
33 investigation services” and “small private
34 investigative agency”; providing a sales tax exemption
35 for the sale of private investigation services by a
36 small private investigative agency to a client;
37 providing applicability;
Page 2 of 2
2/9/2023 10:07:01 AM 577-02013-23
Florida Senate - 2023 SB 116 Florida Senate - 2023 SB 116
By Senator Rodriguez
40-00304-23 2023116__ 40-00304-23 2023116__
1 A bill to be entitled 30 obtained a sales tax exemption certificate from the department
2 An act relating to taxation of investigative services; 31 or the entity obtains or provides other documentation as
3 amending s. 212.08, F.S.; defining the term “small 32 required by the department. Eligible purchases or leases made
4 private investigative agency”; providing a sales tax 33 with such a certificate must be in strict compliance with this
5 exemption for the sale of investigative services by a 34 subsection and departmental rules, and any person who makes an
6 small private investigative agency to a client; 35 exempt purchase with a certificate that is not in strict
7 authorizing the Department of Revenue to adopt 36 compliance with this subsection and the rules is liable for and
8 emergency rules; providing for expiration of such 37 shall pay the tax. The department may adopt rules to administer
9 authority; providing effective dates. 38 this subsection.
10 39 (qqq) Small private investigative agencies.—
11 Be It Enacted by the Legislature of the State of Florida: 40 1. As used in this paragraph, the term “small private
12 41 investigative agency” means a private investigator licensed
13 Section 1. Paragraph (qqq) is added to subsection (7) of 42 under s. 493.6201 which:
14 section 212.08, Florida Statutes, to read: 43 a. Employs three or fewer full-time or part-time employees,
15 212.08 Sales, rental, use, consumption, distribution, and 44 including those performing services pursuant to an employee
16 storage tax; specified exemptions.—The sale at retail, the 45 leasing arrangement as defined in s. 468.520(4), in total; and
17 rental, the use, the consumption, the distribution, and the 46 b. Reported less than $150,000 in taxable sales during the
18 storage to be used or consumed in this state of the following 47 previous calendar year for providing private investigative
19 are hereby specifically exempt from the tax imposed by this 48 services as defined in s. 493.6101(17) for all its businesses
20 chapter. 49 related through common ownership.
21 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 50 2. The sale of investigative services by a small private
22 entity by this chapter do not inure to any transaction that is 51 investigative agency to a client is exempt from the tax imposed
23 otherwise taxable under this chapter when payment is made by a 52 by this chapter.
24 representative or employee of the entity by any means, 53 Section 2. (1) The Department of Revenue may, and all
25 including, but not limited to, cash, check, or credit card, even 54 conditions are deemed met to, adopt emergency rules pursuant to
26 when that representative or employee is subsequently reimbursed 55 s. 120.54(4), Florida Statutes, for the purpose of implementing
27 by the entity. In addition, exemptions provided to any entity by 56 the amendment made by this act to s. 212.08, Florida Statutes.
28 this subsection do not inure to any transaction that is 57 (2) Notwithstanding any other law, emergency rules adopted
29 otherwise taxable under this chapter unless the entity has 58 pursuant to this section are effective for 6 months after
Page 1 of 3 Page 2 of 3
CODING: Words stricken are deletions; words underlined are additions. CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2023 SB 116
40-00304-23 2023116__
59 adoption and may be renewed during the pendency of procedures to
60 adopt permanent rules addressing the subject of the emergency
61 rules.
62 (3) This section shall take effect upon this act becoming a
63 law and expires January 1, 2027.
64 Section 3. Except as otherwise expressly provided in this
65 act and except for this section, which shall take effect upon
66 this act becoming a law, this act shall take effect July 1,
67 2023.
Page 3 of 3
CODING: Words stricken are deletions; words underlined are additions.
Meeting Date
3 The Florida Senate
APPEARANCE RECORD
Bill orTopic
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Deliver both copies of this form to
Senate professional staff conducting the meeting
Amendment Barcode (if applicable)
Name
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PLEASE CHECK ONE OFTHE FOLLOWING:
lam appearing without I am a registered lobbyist, I am not a lobbyist, but received
compensation or sponsorship. something ofvalue for my appearance
\-.^ ----- (travel, meals, lodging, etc.),
t-#+ L L sponsored by:
This form is part of the public record for this meeting. s-001 (08/10/2021)
The Florida Senate
Gommittee Agenda Request
To: Senator Jay Trumbull, Chair
Committee on Commerce and Tourism
Subject: Committee Agenda Request
Date: January 19,2023
I respectfully request that Senate Bill #116, relating to Taxation of Investigative Services, be
placed on the:
X committee agenda at your earliest possible convenience.
I next committee agenda.
Senator Ana Maria Rodriguez
Florida Senate, District 40
File signed originalwith committee office s-020 (03/2004)
The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Commerce and Tourism
BILL: SB 288
INTRODUCER: Senator DiCeglie
SUBJECT: Florida Main Street Program and Historic Preservation Tax Credits
DATE: February 13, 2023 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Renner McKay CM Favorable
2. FT
3. AP
I. Summary:
SB 288 creates the Main Street Historic Tourism and Revitalization Act, which provides a tax
credit against corporate income taxes and insurance premium taxes for qualified expenses
incurred in the rehabilitation of a certified historic structure.
The tax credit may not exceed 20 percent of qualified expenses incurred in the rehabilitation of a
certified historic structure that has been approved by the National Park Service to receive the
federal historic rehabilitation tax credit or 30 percent of the total qualified expenses incurred in
the rehabilitation of a certified historic structure that has been approved by the National Park
Service to receive the federal historic rehabilitation tax credit that is located within a local
program area of an Accredited Main Street Program.
Any unused amount may be carried forward for a period of up to five taxable years. Tax credits
may also be sold or transferred. There is no limit on the total number of transactions for the sale
or transfer of all or part of a tax credit. However, qualified expenses may only be counted once in
determining the amount of an available tax credit, and no more than one taxpayer may claim a
tax credit for the same qualified expenses.
The Revenue Estimating Conference determined the bill has no impact on General Revenue
Fund receipts in Fiscal Year 2023-2024 because the bill applies to taxable years beginning, and
for qualified expenses incurred, on or after January 1, 2024. However, the bill will have a
recurring impact of $39.3 million on General Revenue Fund receipts. The bill has no impact on
local revenues.
The bill takes effect on January 1, 2024.
BILL: SB 288 Page 2
II. Present Situation:
National Register of Historic Places
The National Register of Historic Places,1 under the National Park Service, is “part of a national
program to coordinate and support public and private efforts to identify, evaluate, and protect
America’s historic and archeological resources.”2 The program reviews property nominations
and lists eligible properties in the National Register; offers guidance on evaluating, documenting,
and listing historic places; and helps qualified historic properties receive preservation benefits
and incentives.3
Properties listed in the National Register are eligible for federal preservation tax credits.
A 20 percent income tax credit is available for the rehabilitation of historic, income-producing
buildings that are determined by the Secretary of the Interior, through the National Park Service,
to be certified historic structures.4 The National Parks Service reports that each year,
“approximately 1200 projects are approved, leveraging nearly $6 billion annually in private
investment in the rehabilitation of historic buildings across the country.”5
In Florida, there are more than 1,700 properties and districts listed on the National Register.
Nominations for those properties must be submitted to the National Park Service through the
Florida Department of State’s Division of Resources, following a review and recommendation
by the Florida National Register Review Board.6 The cumulative total of “Qualified
Rehabilitation Expenses” (the value of items that can be written off by developers on their
federal tax bill) for Florida projects over the most recent five-year period (FY 2017-2021) is
$161 million, resulting in $32.2 million in federal tax credits.7
Main Street America
Main Street America, a program under the National Main Street Center,8 is a network of
grassroots organizations that “revitalizes older and historic commercial districts to build vibrant
neighborhoods and thriving economies.”9 The program offers community-based revitalization
initiatives to transform downtowns. In order to be designated as either an affiliate or accredited
1
54 U.S.C. § 3021.
2
U.S. Department of the Interior, National Park Service, National Register of Historic Places, What is the National Register
of Historic Places?, available at https://www.nps.gov/subjects/nationalregister/what-is-the-national-register.htm (last visited
Feb. 13, 2023).
3
Id.
4
U.S. Department of the Interior, National Park Service, Technical Preservation Services, available at
https://www.nps.gov/tps/tax-incentives.htm (last visited Feb. 13, 2023).
5
U.S. Department of the Interior, National Park Service, Historic Preservation Tax Incentives, About the Incentives,
available at https://www.nps.gov/subjects/taxincentives/about.htm (last visited Feb. 13, 2023).
6
Florida Department of State, Division of Historical Resources, National Register of Historic Places, available at
https://dos.myflorida.com/historical/preservation/national-register/ (last visited Feb. 13, 2023).
7
U.S. Department of the Interior, National Park Service, Historic Preservation Tax Incentives, 2021 Annual Report, available
at https://www.nps.gov/subjects/taxincentives/upload/report-2021-annual.pdf. (last visited Feb. 13, 2023).
8
The National Main Street Center was established in 1980 as a program of the National Trust for Historic Preservation as a
way to address issues facing aging and historic downtowns. The Center launched the Main Street America program in 2015.
See Main Street America, About Us, available at https://www.mainstreet.org/about-us (last visited Feb. 13, 2023).
9
Main Street America, About Us, available at https://www.mainstreet.org/about-us (last visited Feb. 13, 2023).
BILL: SB 288 Page 3
member of Main Street America, a community must first become a member of the National Main
Street Center and meet certain requirements.10 Main Street America has coordinating programs
that are organized at the state, county, and city level which partner with the National Main Street
Center to provide support and training to Main Street America communities.
Florida has two coordinating programs: Florida Main Street America located in Tallahassee and
Orlando Main Street located in Orlando.11 Florida Main Street is administered by the Division of
Historical Resources (division) under the Florida Department of State.12 Forty-five Florida Main
Streets and 10 Orlando Main Streets have received technical assistance toward the goal of
revitalizing historic downtowns and encouraging economic development.13
Florida Initiatives
Currently, Florida does not offer a similar program offering state tax credits to offset the costs of
rehabilitating historic properties. The Historic Preservation Grant Program, administered by the
division, provides grants for the preservation and protection of the state’s historic and
archaeological sites and properties. However, any property owned by private individuals or for-
profit corporations are ineligible for such grants.14
Corporate Income Tax
Florida levies a 5.5 percent tax on certain income of corporations and financial institutions doing
business in Florida.15 Florida utilizes the taxable income determined for federal income tax
purposes as a starting point to determine the total amount of Florida corporate income tax due.16
This means that a corporation paying taxes in Florida generally receives the same benefits from
deductions allowed when determining taxable income for federal tax purposes as it does when
determining taxable income for state taxation purposes.
Insurance Premium Tax
Florida imposes a 1.75 percent tax on most Florida insurance premiums.17 Insurance premium
taxes are paid by insurance companies under chapter 624, F.S., and are remitted to the
Department of Revenue (DOR). These revenues are distributed to General Revenue.
10
Main Street America, Designation, available at https://higherlogicdownload.s3.amazonaws.com/NMSC/390e0055-2395-
4d3b-af60-81b53974430d/UploadedImages/Main_Street_America_Tier_System_Overview_-_2021_July_Update.pdf (last
visited Feb. 13, 2023).
11
Main Street America, Coordinating Programs, available at
https://higherlogicdownload.s3.amazonaws.com/NMSC/390e0055-2395-4d3b-af60-
81b53974430d/UploadedImages/The_Programs/2020_Coordinating_Program_List.pdf (last visited Feb. 13, 2023).
12
Section 267.031(5), F.S.
13
Visit Florida, Florida Main Street Programs Have Stories to Tell, available at https://www.visitflorida.com/travel-
ideas/articles/florida-main-street/ (last visited Feb. 13, 2023).
14
Section 267.0617(2), F.S.
15
Section 220.11(2), F.S.
16
Section 220.12, F.S.
17
Section 624.509, F.S.
BILL: SB 288 Page 4
III. Effect of Proposed Changes:
The bill creates the Main Street Historic Tourism and Revitalization Act which provides a tax
credit against corporate income tax and insurance premium tax for qualified expenses18 incurred
in the rehabilitation of a certified historic structure.
Eligibility
A taxpayer must apply to the DOR for a tax credit before taking a credit on its return and must
document that:
The rehabilitation is a certified rehabilitation;19
The structure is a certified historic structure,20 is income-producing, is located within the
state, and was rehabilitated and placed into service on or after January 1, 2024;
The taxpayer had an ownership interest in the certified historic structure in the year during
which the certified historic structure was placed into service after the certified rehabilitation
was complete;
The total amount of qualified expenses incurred in rehabilitating the certified historic
structure exceeded $5,000;
The qualified expenses were incurred in Florida, and
The taxpayer received a tax credit for the qualified expenses under the federal historic
rehabilitation tax credit provision.21
In the application, the taxpayer must also provide the division with the following:
An official certificate of eligibility from the division attesting that the project has been
approved by the National Park Service and confirming whether the project is or is not located
within a Main Street local program area;
National Park Service Form 10-168c, signed by the National Park Service attesting that the
completed rehabilitation meets the U.S. Secretary of the Interior’s Standards for
Rehabilitation and is consistent with the historic character of the property and, if applicable,
the district in which the completed rehabilitation is located;
Identification of the dates during which the structure was rehabilitated, the date the structure
was first placed into service after certified rehabilitation was completed, and evidence that
the structure was placed into service after the certified rehabilitation was completed;
A list of total qualified expenses incurred by the taxpayer in rehabilitation the certified
historic structure. For certified rehabilitations with qualified expenses that exceeded
$750,000, the taxpayer must submit an audited cost report that itemizes the qualified
18
The bill defines “qualified expenses” as qualified rehabilitation expenditures (defined in 26 U.S.C., §47(c)(2)) and
structural components (defined in 26 C.F.R., § 1.48-1(e)(2)) at the time of project certification by the U.S. Secretary of the
Interior and the U.S. Internal Revenue Service (IRS).
19
The bill defines “certified rehabilitation” as the rehabilitation of a certified historic structure that the U.S. Secretary of the
Interior has certified to the U.S. Secretary of the Treasury as being consistent with the historic character of the certified
historic structure and, if applicable, consistent with the registered historic district in which the structure is located. See 36
C.F.R., § 67.2
20
The bill defines a “certified historic structure” as a building and its structural components which is of a character subject to
the allowance for depreciation provided in s. 167 of the Internal Revenue Code and which is listed on the National Register
of Historic Places or located within a registered historic district and certified by the U.S. Secretary of the Interior as being of
historic significance to the registered historic district.
21
26 U.S.C. s. 47
BILL: SB 288 Page 5
expenses incurred in rehabilitating the structure. The taxpayer may submit an audited cost
report that was created for purposes of applying for the federal historic rehabilitation tax
credit;
An attestation of the total qualified expenses incurred by the taxpayer in rehabilitating the
certified historic structure; and
The information required to be reported by the DOR to enable the DOR to compile its annual
report based on the tax credit applications submitted and approved.
Within 60 days after receipt of the information, the division shall evaluate the application and
recommend the applicant for certification or denial. Within 30 days after recommendation, the
division must approve or deny the application. If the taxpayer is approved, the division must
provide a letter to the applicant. If the taxpayer is denied, the division must inform the applicant
of the grounds for denial. The division must submit a copy of the certification and the
information provided by the taxpayer to the DOR within 10 days after the division’s approval.
Amount and Carryforward of Tax Credit
The tax credit may be used to offset the corporate income tax and the insurance premium tax.
The total tax credit claimed annually may not exceed the amount of tax due after any other
applicable tax credits and may not exceed:
Twenty percent of the total qualified expenses incurred in rehabilitating a certified historic
structure that has been approved by the National Park Service to receive the federal historic
rehabilitation tax credit; or
Thirty percent of the total qualified expenses incurred in rehabilitating a certified historic
structure that has been approved by the National Park Service to receive the federal historic
rehabilitation tax credit and that is located within a local program area of an Accredited Main
Street Program.
If a taxpayer is eligible for a tax credit that exceeds taxes owed, the taxpayer may carry the
unused tax credit forward for a period of up to five taxable years.
Sale or Transfer of Tax Credit
The bill provides that there is no limit on the total number of transactions for the sale or transfer
of all or part of a tax credit. However, qualified expenses may only be counted once in
determining the amount of an available tax credit, and no more than one taxpayer may claim a
tax credit for the same qualified expenses.
A taxpayer that sells or transfers a tax credit and the purchaser or transferee must jointly submit
written notice of the sale or transfer to the DOR no later than the 30th day after the date of the
sale or transfer. The notice must include the following information:
The date of the sale or transfer;
The amount of the tax credit sold or transferred;
The name and federal tax identification number of the taxpayer that sold or transferred the
tax credit and the purchaser or transferee; and
The amount of the tax credit owed by the taxpayer before the sale or transfer and the amount
the selling or transferring taxpayer retained, if any, after the sale or transfer.
BILL: SB 288 Page 6
The sale or transfer of a tax credit does not extend the period for which a tax credit may be
carried forward and does not increase the total amount of the tax credit that may be claimed.
A tax credit earned, purchased, or transferred to a partnership, limited liability company,
S corporation, or other pass-through taxpayer may be allocated to the partners, members, or
shareholders of that taxpayer without regard to the ownership interest of the partners, members,
or shareholders in the rehabilitated certified historic structure.
If the tax credit is reduced due to a determination, examination, or audit by the DOR, the tax
deficiency must be recovered from the taxpayer that sold or transferred the tax credit or the
purchaser or transferee that claimed the tax credit up to the amount of the tax credit taken. Any
subsequent deficiencies must be assessed against the purchaser or transferee that claimed the tax
credit, or in the case of multiple succeeding entities, in the order of tax credit succession.
DOR and Division Audit Authority
The DOR, with assistance from the division, is authorized to perform additional financial and
technical audits and examinations, including examining the accounts, books, or records of the tax
credit applicant, to verify the legitimacy of the qualified expenses included in a tax credit return
and to ensure compliance. The division must provide technical assistance for any technical audits
or examinations if requested by the DOR.
It is grounds for forfeiture of previously claimed and received tax credits if the DOR determines
that a taxpayer received a tax credit to which the taxpayer was not entitled. The taxpayer must
return the forfeited tax credits to the DOR, which will then be paid into the General Revenue
Fund.
The taxpayer must file an amended tax return and pay any required tax within 60 days after the
taxpayer receives notification from the IRS that a previously approved tax credit has been
revoked or modified, if uncontested, or within 60 days after a final order is issued following
proceedings involving a contested revocation or modification order.
The DOR may issue a notice of deficiency at any time within five years after the date on which
the taxpayer receives notification from the IRS that a previously approved tax credit has been
revoked or modified.
The DOR may issue a notice of deficiency at any time if the taxpayer fails to notify the DOR of
any change in its tax credit claimed. The amount of any proposed assessment in the notice of
deficiency is limited to the amount of any deficiency from the precomputation of the taxpayer’s
tax for the taxable year. Furthermore, a taxpayer is subject to applicable penalties and interest for
failing to report and timely paying any tax due as a result of the forfeiture of its tax credit.
Other Provisions
The DOR must provide a report annually by December 1 which identifies, in the aggregate, the
number of employees hired during construction phases, the use of each newly rehabilitated
BILL: SB 288 Page 7
building, the expected number of employees hired, the number of affordable housing units
created or preserved, and the property values before and after the certified rehabilitations.
The DOR must also establish a cooperative agreement with the division; establish any necessary
forms required to claim a tax credit; provide administrative guidelines and procedures required to
administer the Act, including rules establishing an entitlement to and sale or transfer of a tax
credit; and provide examination and audit procedures required to administer the Act.
The DOR is granted rulemaking authority and emergency rulemaking authority to administer the
Act.
The DOR is authorized to make available to the division and the Secretary of the Department of
the Interior of the United States information relating to the Act.
The bill makes conforming changes.
The bill applies to taxable years beginning, and for qualified expenses incurred, on or after
January 1, 2024.
The bill takes effect on January 1, 2024.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
Article VII, section 18 of the Florida Constitution requires a two-thirds vote of the
membership of each house of the Legislature to pass legislation requiring counties and
municipalities to spend funds, limiting their ability to raise revenue, or reducing the
percentage of a state tax shared with them. This bill does not require counties or
municipalities to spend funds, limit their authority to raise revenue, or reduce the
percentage of a state tax shared with them as specified in Article VII, section 18 of the
Florida Constitution. Therefore, the provisions of Article VII, section 18 of the Florida
Constitution do not apply.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
The bill does not create or raise a state tax or fee. Therefore, the requirements of Article
VII, section 19 of the Florida Constitution do not apply.
BILL: SB 288 Page 8
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The Revenue Estimating Conference determined the bill has no impact on General
Revenue Fund receipts in Fiscal Year 2023-2024 because the bill applies to taxable years
beginning, and for qualified expenses incurred, on or after January 1, 2024. However, the
bill will have a recurring impact of $39.3 million on General Revenue Fund receipts. The
bill has no impact on local revenues.
B. Private Sector Impact:
Taxpayers who have ownership interest in a certified historic structure in the year during
which the structure was placed into service after the certified rehabilitation was complete
may be eligible to receive a tax credit to offset corporate income taxes and insurance
premium taxes for qualified expenses incurred in the rehabilitation of the certified
historic structure.
C. Government Sector Impact:
A similar bill was filed during the 2022 Session. The DOR provided that the bill will
have a non-recurring negative fiscal impact in the amount of $250,772 in order to make
modifications to the DOR’s software systems, databases, and applications.22
Additionally, new rules and forms would need to be promulgated in order to administer
the tax credit.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill creates section 220.197 of the Florida Statutes.
The bill amends the following sections of the Florida Statutes: 213.053, 220.02, 220.13, and
624.509.
22
Florida Department of Revenue, SB 1310 analysis (2022). On file with Senate Committee on Finance and Tax.
BILL: SB 288 Page 9
IX. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
None.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.
Florida Senate - 2023 SB 288 Florida Senate - 2023 SB 288
By Senator DiCeglie
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1 A bill to be entitled 30 is applied against the corporate income tax or
2 An act relating to the Florida Main Street Program and 31 franchise tax; amending s. 220.13, F.S.; requiring the
3 historic preservation tax credits; creating s. 32 addition of amounts taken for the credit to taxable
4 220.197, F.S.; providing a short title; defining 33 income; amending s. 624.509, F.S.; specifying the
5 terms; providing a credit against the state corporate 34 order in which the credit is applied against the
6 income tax and the insurance premium tax for qualified 35 insurance premium tax; authorizing the Department of
7 expenses in rehabilitating certain historic 36 Revenue to adopt emergency rules; providing for
8 structures; specifying eligibility requirements for 37 expiration of that authority; providing applicability;
9 the tax credit; specifying requirements for taxpayers 38 providing effective dates.
10 claiming or transferring tax credits; specifying 39
11 requirements for the Division of Historical Resources 40 WHEREAS, historic revitalization creates highly paid local
12 of the Department of State for evaluating and 41 construction jobs, and
13 certifying applications for tax credits; specifying 42 WHEREAS, historic rehabilitation increases the value of
14 limits on the amount of tax credits; providing 43 buildings and results in a growing state and local tax base, and
15 construction; authorizing the carryforward, sale, and 44 WHEREAS, historic revitalization boosts heritage tourism
16 transfer of tax credits subject to certain 45 and creates thriving downtowns that are attractive to main
17 requirements and limitations; providing the Department 46 street businesses, and
18 of Revenue and the division audit and examination 47 WHEREAS, reusing historic buildings creates affordable
19 powers for specified purposes; requiring the return of 48 spaces for small business incubation, and
20 forfeited tax credits under certain circumstances; 49 WHEREAS, repurposing historic buildings saves resources and
21 providing penalties; requiring the Department of 50 activates vacant spaces, and
22 Revenue to provide specified annual reports to the 51 WHEREAS, historic rehabilitation projects leverage
23 Legislature; providing duties of the Department of 52 significant private investment, and
24 Revenue; authorizing the Department of Revenue and the 53 WHEREAS, leveraging state tax incentives increases the
25 division to adopt rules; amending s. 213.053, F.S.; 54 effectiveness of federal Historic Preservation Tax Incentives
26 authorizing the Department of Revenue to make certain 55 and the Opportunity Zones Program to encourage the historic
27 information available to the division and the Federal 56 preservation of existing buildings, and
28 Government for a specified purpose; amending s. 57 WHEREAS, an increase in rehabilitation activity occurs when
29 220.02, F.S.; specifying the order in which the credit 58 a state incentive is combined with federal Historic Preservation
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59 Tax Incentives, and 88 6. Have an adequate operating budget.
60 WHEREAS, many historic buildings in this state need safety 89 7. Have a paid professional program manager.
61 upgrades and other improvements that require both public and 90 8. Conduct a program of ongoing training for staff and
62 private investment to return these buildings as assets of their 91 volunteers.
63 local communities, NOW, THEREFORE, 92 9. Report key statistics.
64 93 10. Be a current member of Main Street America.
65 Be It Enacted by the Legislature of the State of Florida: 94 (b) “Certified historic structure” means a building and its
66 95 structural components as defined in 36 C.F.R. s. 67.2 which is
67 Section 1. Section 220.197, Florida Statutes, is created to 96 of a character subject to the allowance for depreciation
68 read: 97 provided in s. 167 of the Internal Revenue Code of 1986, as
69 220.197 Main Street Historic Tourism and Revitalization 98 amended, and which is:
70 Act; tax credits; reports.— 99 1. Individually listed in the National Register of Historic
71 (1) SHORT TITLE.—This act may be cited as the “Main Street 100 Places; or
72 Historic Tourism and Revitalization Act.” 101 2. Located within a registered historic district and
73 (2) DEFINITIONS.—As used in this section, the term: 102 certified by the United States Secretary of the Interior as
74 (a) “Accredited Main Street Program” means an active 103 being of historic significance to the registered historic
75 Florida Main Street Program or the Orlando Main Streets program, 104 district as set forth in 36 C.F.R. s. 67.2.
76 provided that such program meets the Main Street America 105 (c) “Certified rehabilitation” means the rehabilitation of
77 accreditation standards. An Accredited Main Street Program must 106 a certified historic structure which the United States Secretary
78 meet all of the following criteria: 107 of the Interior has certified to the United States Secretary of
79 1. Have broad-based community support for the commercial 108 the Treasury as being consistent with the historic character of
80 district revitalization process with strong support from the 109 the certified historic structure and, if applicable, consistent
81 public and private sectors. 110 with the registered historic district in which the certified
82 2. Have a developed vision and mission statement relevant 111 historic structure is located as set forth in 36 C.F.R. s. 67.2.
83 to community conditions and to Main Street America’s 112 (d) “Division” means the Division of Historical Resources
84 organizational stage. 113 of the Department of State.
85 3. Have a comprehensive Main Street America work plan. 114 (e) “Florida Main Street Program” means a statewide
86 4. Possess a historic preservation ethic. 115 historic preservation-based downtown revitalization assistance
87 5. Have an active board of directors and committees. 116 program created, maintained, and administered by the division
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117 under s. 267.031(5). 146 preserving and rehabilitating buildings of historic significance
118 (f) “Local program area” means the specific geographic area 147 to the district; and
119 in which an Accredited Main Street Program is conducted as 148 2. Certified by the United States Secretary of the Interior
120 approved and maintained by the division or in which the Orlando 149 as meeting substantially all of the requirements for listing a
121 Main Streets program is conducted. 150 district in the National Register of Historic Places.
122 (g) “Long-term leasehold” means a leasehold in a 151 (3) ELIGIBILITY FOR TAX CREDIT.—For taxable years beginning
123 nonresidential real property for a term of 39 years or more or a 152 on or after January 1, 2024, there is allowed a credit against
124 leasehold in a residential real property for a term of 27.5 153 any tax due for a taxable year under this chapter after the
125 years or more. 154 application of any other allowable credits by the taxpayer.
126 (h) “Main Street America” means a national network of 155 (a) To claim and receive a tax credit under this section, a
127 grassroots organizations revitalizing historic downtown areas 156 taxpayer must apply to the division for a tax credit for
128 under the leadership of the National Main Street Center, Inc., a 157 qualified expenses in the amount and under the conditions and
129 subsidiary of the National Trust for Historic Preservation. 158 limitations provided in this section against the tax due under
130 (i) “National Register of Historic Places” means the list 159 this chapter for a taxable year and must provide the division
131 of historic properties significant in American history, 160 with all of the following:
132 architecture, archeology, engineering, and culture maintained by 161 1. Documentation showing that:
133 the United States Secretary of the Interior as authorized in 54 162 a. The rehabilitation is a certified rehabilitation;
134 U.S.C. s. 3021. 163 b. The structure is a certified historic structure, is
135 (j) “Orlando Main Streets” means a historic preservation- 164 income-producing, is located within this state, and is
136 based district revitalization program administered by the City 165 rehabilitated and placed into service on or after January 1,
137 of Orlando. 166 2024;
138 (k) “Qualified expenses” means rehabilitation expenditures 167 c. The taxpayer had an ownership or a long-term leasehold
139 incurred in this state which qualify for the credit under 26 168 interest in the certified historic structure in the year during
140 U.S.C. s. 47. 169 which the certified historic structure was placed into service
141 (l) “Registered historic district” means a district listed 170 after the certified rehabilitation was completed;
142 in the National Register of Historic Places or a district: 171 d. The total amount of qualified expenses incurred in
143 1. Designated under general law or local ordinance and 172 rehabilitating the certified historic structure exceeded $5,000;
144 certified by the United States Secretary of the Interior as 173 e. The qualified expenses were incurred in this state; and
145 meeting criteria that will substantially achieve the purposes of 174 f. The taxpayer received a tax credit for the qualified
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175 expenses under 26 U.S.C. s. 47. 204 by a certified public accountant which was created for purposes
176 2. An official certificate of eligibility from the 205 of applying for a federal historic rehabilitation tax credit and
177 division, signed by the State Historic Preservation Officer or 206 which includes all of the qualified expenses incurred in
178 the Deputy State Historic Preservation Officer, attesting that 207 rehabilitating the certified historic structure.
179 the project has been approved by the National Park Service and 208 6. An attestation of the total qualified expenses incurred
180 confirming that the project is located within a local program 209 by the taxpayer in rehabilitating the certified historic
181 area. 210 structure.
182 3. National Park Service Form 10-168c (Rev. 2019), titled 211 7. The information required to be reported by the
183 “Historic Preservation Certification Application-Part 3-Request 212 department in subsection (8) to enable the department to compile
184 for Certification of Completed Work,” or a similar form, signed 213 its annual report.
185 by an officer of the National Park Service, attesting that the 214 (b) Within 60 days after receipt of the information
186 completed rehabilitation meets the United States Secretary of 215 required under paragraph (a), the division shall evaluate the
187 the Interior’s Standards for Rehabilitation and is consistent 216 application and recommend the applicant for certification or
188 with the historic character of the property and, if applicable, 217 denial. The division must approve or deny the application within
189 the district in which the completed rehabilitation is located. 218 30 days after receiving the recommendation. If approved, the
190 The form may be obtained from the National Park Service. 219 division must provide a letter of certification to the applicant
191 4. The dates during which the certified historic structure 220 consistent with any restrictions imposed. If the division denies
192 was rehabilitated, the date the certified historic structure was 221 any part of the requested credit, the division must inform the
193 placed into service after the certified rehabilitation was 222 applicant of the grounds for the denial. The division must
194 completed, and evidence that the certified historic structure 223 submit a copy of the certification and the information provided
195 was placed into service after the certified rehabilitation was 224 by the taxpayer to the department within 10 days after the
196 completed. 225 division’s approval.
197 5. A list of total qualified expenses incurred by the 226 (4) AMOUNT OF TAX CREDIT.—The total tax credit claimed
198 taxpayer in rehabilitating the certified historic structure. For 227 annually may not exceed the amount of tax due after any other
199 certified rehabilitations with qualified expenses that exceed 228 applicable tax credits and may not exceed the following:
200 $750,000, the taxpayer must submit an audited cost report issued 229 (a) Twenty percent of the total qualified expenses incurred
201 by a certified public accountant which itemizes the qualified 230 in this state in rehabilitating a certified historic structure
202 expenses incurred in rehabilitating the certified historic 231 that has been approved by the National Park Service to receive
203 structure. A taxpayer may submit an audited cost report issued 232 the federal historic rehabilitation tax credit; or
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233 (b) Thirty percent of the total qualified expenses incurred 262 purchaser or transferee.
234 in this state in rehabilitating a certified historic structure 263 (d) Qualified expenses may be counted only once in
235 that has been approved by the National Park Service to receive 264 determining the amount of an available tax credit, and more than
236 the federal historic rehabilitation tax credit and that is 265 one taxpayer may not claim a tax credit for the same qualified
237 located within a local program area. 266 expenses.
238 267 (e) There is no limit on the total number of transactions
239 The tax credit may be used to offset the corporate income tax 268 for the sale or transfer of all or part of a tax credit.
240 imposed in s. 220.11 and the insurance premium tax imposed in s. 269 (f)1. A taxpayer that sells or transfers a tax credit under
241 624.509. An insurer claiming a credit against insurance premium 270 this subsection and the purchaser or transferee shall jointly
242 tax liability under this section may not be required to pay any 271 submit written notice of the sale or transfer to the department
243 additional retaliatory tax levied pursuant to s. 624.5091 as a 272 on a form adopted by the department no later than the 30th day
244 result of claiming such credit. Section 624.5091 does not limit 273 after the date of the sale or transfer. The notice must include
245 such credit in any manner. 274 all of the following:
246 (5) CARRYFORWARD OF TAX CREDIT.— 275 a. The date of the sale or transfer.
247 (a) If a taxpayer is eligible for a tax credit that exceeds 276 b. The amount of the tax credit sold or transferred.
248 taxes owed, the taxpayer may carry forward the unused tax credit 277 c. The name and federal tax identification number of the
249 for a period of up to 5 taxable years. 278 taxpayer that sold or transferred the tax credit and the
250 (b) A carryforward is considered the remaining portion of a 279 purchaser or transferee.
251 tax credit that cannot be claimed in the current taxable year. 280 d. The amount of the tax credit owned by the taxpayer
252 (6) SALE OR TRANSFER OF TAX CREDIT.— 281 before the sale or transfer and the amount the selling or
253 (a) A taxpayer that incurs qualified expenses may sell or 282 transferring taxpayer retained, if any, after the sale or
254 transfer to another taxpayer all or part of the tax credit that 283 transfer.
255 may otherwise be claimed. 284 2. The sale or transfer of a tax credit under this
256 (b) A taxpayer to which all or part of the tax credit is 285 subsection does not extend the period for which a tax credit may
257 sold or transferred may sell or transfer to another taxpayer all 286 be carried forward and does not increase the total amount of the
258 or part of the tax credit that may otherwise be claimed. 287 tax credit that may be claimed.
259 (c) A taxpayer that sells or transfers a tax credit to 288 3. If a taxpayer claims a tax credit for qualified
260 another taxpayer must provide a copy of the certificate of 289 expenses, another taxpayer may not use the same expenses as the
261 eligibility together with the audited cost report to the 290 basis for claiming a tax credit.
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291 4. Notwithstanding the requirements of this subsection, a 320 (b) It is grounds for forfeiture of previously claimed and
292 tax credit earned by, purchased by, or transferred to a 321 received tax credits if the department determines, as a result
293 partnership, limited liability company, S corporation, or other 322 of an audit or information received from the division or the
294 pass-through taxpayer may be allocated to the partners, members, 323 United States Department of the Interior, that a taxpayer
295 or shareholders of that taxpayer and claimed under this section 324 received a tax credit pursuant to this section to which the
296 in accordance with any agreement among the partners, members, or 325 taxpayer was not entitled. In the case of fraud, the taxpayer
297 shareholders and without regard to the ownership interest of the 326 may not claim any future tax credits under this section.
298 partners, members, or shareholders in the rehabilitated 327 (c) The taxpayer must return forfeited tax credits to the
299 certified historic structure. 328 department, and such funds shall be paid into the General
300 (g) If the tax credit is reduced due to a determination, 329 Revenue Fund.
301 examination, or audit by the department, the tax deficiency 330 (d) The taxpayer shall file with the department an amended
302 shall be recovered from the taxpayer that sold or transferred 331 tax return or such other report as the department prescribes and
303 the tax credit or the purchaser or transferee that claimed the 332 shall pay any required tax within 60 days after the taxpayer
304 tax credit up to the amount of the tax credit taken. 333 receives notification from the United States Internal Revenue
305 (h) Any subsequent deficiencies shall be assessed against 334 Service that a previously approved tax credit has been revoked
306 the purchaser or transferee that claimed the tax credit or, in 335 or modified, if uncontested, or within 60 days after a final
307 the case of multiple succeeding entities, in the order of tax 336 order is issued following proceedings involving a contested
308 credit succession. 337 revocation or modification order.
309 (7) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX 338 (e) A notice of deficiency may be issued by the department
310 CREDITS; FRAUDULENT CLAIMS.— 339 at any time within 5 years after the date on which the taxpayer
311 (a) The department, with assistance from the division, may 340 receives notification from the United States Internal Revenue
312 perform any additional financial and technical audits and 341 Service that a previously approved tax credit has been revoked
313 examinations, including examining the accounts, books, or 342 or modified. If a taxpayer fails to notify the department of any
314 records of the tax credit applicant, to verify the legitimacy of 343 change in its tax credit claimed, a notice of deficiency may be
315 the qualified expenses included in a tax credit return and to 344 issued at any time. In either case, the amount of any proposed
316 ensure compliance with this section. If requested by the 345 assessment set forth in such notice of deficiency is limited to
317 department, the division must provide technical assistance for 346 the amount of any deficiency resulting under this section from
318 any technical audits or examinations performed under this 347 the precomputation of the taxpayer’s tax for the taxable year.
319 subsection. 348 (f) A taxpayer that fails to report and timely pay any tax
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349 due as a result of the forfeiture of its tax credit violates 378 Florida Statutes, to read:
350 this section and is subject to applicable penalties and 379 213.053 Confidentiality and information sharing.—
351 interest. 380 (24) The department may make available to the Division of
352 (8) ANNUAL REPORT.—Based on the applications submitted and 381 Historical Resources of the Department of State and the
353 approved, the department shall submit a report by December 1 of 382 Secretary of the United States Department of the Interior or his
354 each year to the President of the Senate and the Speaker of the 383 or her delegate, exclusively for official purposes, information
355 House of Representatives which identifies, in the aggregate, all 384 for the purposes of administering the Main Street Historic
356 of the following: 385 Tourism and Revitalization Act pursuant to s. 220.197.
357 (a) The number of employees hired during construction 386 Section 3. Subsection (8) of section 220.02, Florida
358 phases. 387 Statutes, is amended to read:
359 (b) The use of each newly rehabilitated building and the 388 220.02 Legislative intent.—
360 expected number of employees hired. 389 (8) It is the intent of the Legislature that credits
361 (c) The number of affordable housing units created or 390 against either the corporate income tax or the franchise tax be
362 preserved. 391 applied in the following order: those enumerated in s. 631.828,
363 (d) The property values before and after the certified 392 those enumerated in s. 220.191, those enumerated in s. 220.181,
364 rehabilitations. 393 those enumerated in s. 220.183, those enumerated in s. 220.182,
365 (9) DEPARTMENT DUTIES.—The department shall: 394 those enumerated in s. 220.1895, those enumerated in s. 220.195,
366 (a) Establish a cooperative agreement with the division. 395 those enumerated in s. 220.184, those enumerated in s. 220.186,
367 (b) Establish any necessary forms required to claim a tax 396 those enumerated in s. 220.1845, those enumerated in s. 220.19,
368 credit under this section. 397 those enumerated in s. 220.185, those enumerated in s. 220.1875,
369 (c) Provide administrative guidelines and procedures 398 those enumerated in s. 220.1876, those enumerated in s.
370 required to administer this section, including rules 399 220.1877, those enumerated in s. 220.193, those enumerated in s.
371 establishing an entitlement to and sale or transfer of a tax 400 288.9916, those enumerated in s. 220.1899, those enumerated in
372 credit under this section. 401 s. 220.194, those enumerated in s. 220.196, those enumerated in
373 (d) Provide examination and audit procedures required to 402 s. 220.198, and those enumerated in s. 220.1915, and those
374 administer this section. 403 enumerated in s. 220.197.
375 (10) RULES.—The department and the division may adopt rules 404 Section 4. Paragraph (a) of subsection (1) of section
376 to administer this section. 405 220.13, Florida Statutes, is amended to read:
377 Section 2. Subsection (24) is added to section 213.053, 406 220.13 “Adjusted federal income” defined.—
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407 (1) The term “adjusted federal income” means an amount 436 3. In the case of a regulated investment company or real
408 equal to the taxpayer’s taxable income as defined in subsection 437 estate investment trust, an amount equal to the excess of the
409 (2), or such taxable income of more than one taxpayer as 438 net long-term capital gain for the taxable year over the amount
410 provided in s. 220.131, for the taxable year, adjusted as 439 of the capital gain dividends attributable to the taxable year.
411 follows: 440 4. That portion of the wages or salaries paid or incurred
412 (a) Additions.—There shall be added to such taxable income: 441 for the taxable year which is equal to the amount of the credit
413 1.a. The amount of any tax upon or measured by income, 442 allowable for the taxable year under s. 220.181. This
414 excluding taxes based on gross receipts or revenues, paid or 443 subparagraph shall expire on the date specified in s. 290.016
415 accrued as a liability to the District of Columbia or any state 444 for the expiration of the Florida Enterprise Zone Act.
416 of the United States which is deductible from gross income in 445 5. That portion of the ad valorem school taxes paid or
417 the computation of taxable income for the taxable year. 446 incurred for the taxable year which is equal to the amount of
418 b. Notwithstanding sub-subparagraph a., if a credit taken 447 the credit allowable for the taxable year under s. 220.182. This
419 under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 448 subparagraph shall expire on the date specified in s. 290.016
420 taxable income in a previous taxable year under subparagraph 11. 449 for the expiration of the Florida Enterprise Zone Act.
421 and is taken as a deduction for federal tax purposes in the 450 6. The amount taken as a credit under s. 220.195 which is
422 current taxable year, the amount of the deduction allowed shall 451 deductible from gross income in the computation of taxable
423 not be added to taxable income in the current year. The 452 income for the taxable year.
424 exception in this sub-subparagraph is intended to ensure that 453 7. That portion of assessments to fund a guaranty
425 the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 454 association incurred for the taxable year which is equal to the
426 added in the applicable taxable year and does not result in a 455 amount of the credit allowable for the taxable year.
427 duplicate addition in a subsequent year. 456 8. In the case of a nonprofit corporation which holds a
428 2. The amount of interest which is excluded from taxable 457 pari-mutuel permit and which is exempt from federal income tax
429 income under s. 103(a) of the Internal Revenue Code or any other 458 as a farmers’ cooperative, an amount equal to the excess of the
430 federal law, less the associated expenses disallowed in the 459 gross income attributable to the pari-mutuel operations over the
431 computation of taxable income under s. 265 of the Internal 460 attributable expenses for the taxable year.
432 Revenue Code or any other law, excluding 60 percent of any 461 9. The amount taken as a credit for the taxable year under
433 amounts included in alternative minimum taxable income, as 462 s. 220.1895.
434 defined in s. 55(b)(2) of the Internal Revenue Code, if the 463 10. Up to nine percent of the eligible basis of any
435 taxpayer pays tax under s. 220.11(3). 464 designated project which is equal to the credit allowable for
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465 the taxable year under s. 220.185. 494 pursuant to s. 220.197.
466 11. Any amount taken as a credit for the taxable year under 495 Section 5. Subsection (7) of section 624.509, Florida
467 s. 220.1875, s. 220.1876, or s. 220.1877. The addition in this 496 Statutes, is amended to read:
468 subparagraph is intended to ensure that the same amount is not 497 624.509 Premium tax; rate and computation.—
469 allowed for the tax purposes of this state as both a deduction 498 (7) Credits and deductions against the tax imposed by this
470 from income and a credit against the tax. This addition is not 499 section shall be taken in the following order: deductions for
471 intended to result in adding the same expense back to income 500 assessments made pursuant to s. 440.51; credits for taxes paid
472 more than once. 501 under ss. 175.101 and 185.08; credits for income taxes paid
473 12. The amount taken as a credit for the taxable year under 502 under chapter 220 and the credit allowed under subsection (5),
474 s. 220.193. 503 as these credits are limited by subsection (6); the credit
475 13. Any portion of a qualified investment, as defined in s. 504 allowed under s. 624.51057; the credit allowed under s. 220.197;
476 288.9913, which is claimed as a deduction by the taxpayer and 505 and all other available credits and deductions.
477 taken as a credit against income tax pursuant to s. 288.9916. 506 Section 6. (1) The Department of Revenue may, and all
478 14. The costs to acquire a tax credit pursuant to s. 507 conditions are deemed met to, adopt emergency rules under s.
479 288.1254(5) that are deducted from or otherwise reduce federal 508 120.54(4), Florida Statutes, for the purpose of implementing the
480 taxable income for the taxable year. 509 Main Street Historic Tourism and Revitalization Act.
481 15. The amount taken as a credit for the taxable year 510 (2) Notwithstanding any other law, emergency rules adopted
482 pursuant to s. 220.194. 511 under this section are effective for 6 months after adoption and
483 16. The amount taken as a credit for the taxable year under 512 may be renewed during the pendency of procedures to adopt
484 s. 220.196. The addition in this subparagraph is intended to 513 permanent rules addressing the subject of the emergency rules.
485 ensure that the same amount is not allowed for the tax purposes 514 (3) This section shall take effect upon this act becoming a
486 of this state as both a deduction from income and a credit 515 law and expires July 1, 2024.
487 against the tax. The addition is not intended to result in 516 Section 7. This act applies to taxable years beginning, and
488 adding the same expense back to income more than once. 517 for qualified expenses incurred, on or after January 1, 2024.
489 17. The amount taken as a credit for the taxable year 518 Section 8. Except as otherwise expressly provided in this
490 pursuant to s. 220.198. 519 act and except for this section, which shall take effect upon
491 18. The amount taken as a credit for the taxable year 520 this act becoming a law, this act shall take effect January 1,
492 pursuant to s. 220.1915. 521 2024.
493 19. The amount taken as a credit for the taxable year
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THE FLORIDA SENATE
SENATOR NICK DICEGLIE
District 18
Kathleen Passidomo Dennis Baxley
President ofthe Senate President Pro Tempore
February 2,2023
Dear Chair Trumbull,
I respectfully request that SB 288 - Florida Main Street Program and Historic
Preservation Tax Credits be placed on the agenda of the Commerce and Tourism Committee at
your earliest conven ience.
If my office can be of any assistance to the committee please do not hesitate to contact me at
DiCeelie.Nick@fl senate. sov or (850) 437-5018. Thank you for your consideration.
Sincerely
Nick DiCeglie
State Senator, District l8
CC: Staff Director: Todd McKay
Administrative Assistant: Renita Hayes
Prouilly Seraing Pinellas County
Transportation Committee, Chair - Banking and Insurance Committee, Vice Chair -
Commerce and Tourism Committee - Fiscal Policy Committee - Judiciary Committee -
Rules Committee - Joint Legislative Auditing Committee
CourtSmart Tag Report
Room: SB 110 Case No.: Type:
Caption: 110SB Commerce & Tourism Judge:
Started: 2/14/2023 1:01:56 PM
Ends: 2/14/2023 1:21:38 PM Length: 00:19:43
1:01:55 PM Chair calls meeting to order
1:02:07 PM Roll call
1:02:15 PM A quorum is present
1:02:39 PM Chair Trumbull makes opening remarks
1:02:46 PM Staff Director Todd McKay gives overview of committee's jursidiction
1:04:47 PM No questions
1:04:55 PM SB 116
1:04:58 PM Sen. Rodriguez explains bill
1:06:04 PM No questions
1:06:11 PM Amendement 456700
1:06:19 PM Sen. Rodriguez explains amendment
1:06:40 PM No questions
1:06:48 PM No debate
1:06:55 PM Amendment adopted
1:07:03 PM No questions on bill as amended
1:07:10 PM Cynthia Henderson, FALI, waives in support
1:07:31 PM Sen Rodriguez closes on bill
1:07:41 PM Bill passes; reported favorably
1:08:12 PM SB 288
1:08:23 PM Sen. DiCeglie explains bill
1:09:04 PM No questions
1:09:18 PM Paul Owens, 1000 Friends of Florida, speaks in support
1:12:20 PM Ramon Maury, Friends of Florida History board member, waives in support
1:12:28 PM Kyle Shephard, City of Orlando, waives in support
1:12:33 PM Lisa Miller, Lisa Miller & Associates, speaks in support
1:13:06 PM Zach Gilmore, Jackson County EDC, waives in support
1:13:13 PM Meghan Basford, Main Street Marianna, waives in support
1:13:19 PM Tiffany Garland, Jackson County Chamber, waives in support
1:13:25 PM Roderick Scott, Flood Mitigation Industry Association, speaks in support
1:15:16 PM Mark Zubaly, Florida Trust for Historic Preservation board member, waives in support
1:15:23 PM Melissa Wyllie, Florida Trust, speaks in support
1:16:36 PM Yasmin Khan-Hohensee, Florida Trust, waives in support
1:16:59 PM Chair opens debate
1:17:09 PM Sen. Torres makes comments
1:17:42 PM Sen. Rodriguez makes comments
1:18:29 PM Sen. Hutson makes comments
1:19:04 PM Sen. Stewart makes comments
1:19:16 PM Sen. Wright makes comments
1:19:50 PM Sen. DiCeglie closes on bill
1:20:21 PM Bill passes; reported favorably
1:21:02 PM Chair asks if there is any other business
1:21:19 PM Meeting adjourned
THE FLORIDA SENATE COMMITTEES:
Appropriations Commitlee on Education, Vice Chair
Tallahassee, Florida 32399-1100 Commerce and Tourism
Education Postsecondary
Education Prc-K-12
Finance and Tax
Fiscal Policy
Regulated lndustries
Rules
SENATOR SHEVRIN D. "SHEV" JONES
34th District
February 14,2023
The Honorable, Jay Trumbull
Chair, Committee on Commerce and Tourism
320 Senate Building
404 South Monroe Street
Tallahassee, FL 32399 -l | 00
Dear Chair Trumbull,
I respectfully request an excused absence from the Senate Committee on Commerce and
Tourism scheduled fortoday, Tuesday February 14,2023.
Thank you in advance for your consideration of this request. If I may be of assistance to answer
questions, comments, or concerns, please do not hesitate to contact me or my office.
Sincerely,
Shevrin Jones
Senator, District 34
REPLY TO:
O 606 NW 1 83rd Street, Miami Gardens, Florida 33169 (305) 493-6022
O2lSSenateBuilding,404SouthMonroeStreet,Tallahassee,Florida32399-1100 (850)487-5034
Senate's Website'. www.flsenate.gov
KATHLEEN PASSIDOMO DENNIS BAXLEY
President of the Senate President Pro Tempore
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