November 28, 2020
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Amendment
Bill No. 0109
Amendment No. 658001
CHAMBER ACTION
Senate House
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1Representative Goodlette offered the following:
2
3     Amendment (with title amendment)
4     Remove everything after the enacting clause and insert:
5     Section 1.  Paragraph (q) of subsection (5) of section
6212.08, Florida Statutes, is amended to read:
7     212.08  Sales, rental, use, consumption, distribution, and
8storage tax; specified exemptions.--The sale at retail, the
9rental, the use, the consumption, the distribution, and the
10storage to be used or consumed in this state of the following
11are hereby specifically exempt from the tax imposed by this
12chapter.
13     (5)  EXEMPTIONS; ACCOUNT OF USE.--
14     (q)  Community contribution tax credit for donations.--
15     1.  Authorization.--Beginning July 1, 2001, persons who are
16registered with the department under s. 212.18 to collect or
17remit sales or use tax and who make donations to eligible
18sponsors are eligible for tax credits against their state sales
19and use tax liabilities as provided in this paragraph:
20     a.  The credit shall be computed as 50 percent of the
21person's approved annual community contribution;
22     b.  The credit shall be granted as a refund against state
23sales and use taxes reported on returns and remitted in the 12
24months preceding the date of application to the department for
25the credit as required in sub-subparagraph 3.c. If the annual
26credit is not fully used through such refund because of
27insufficient tax payments during the applicable 12-month period,
28the unused amount may be included in an application for a refund
29made pursuant to sub-subparagraph 3.c. in subsequent years
30against the total tax payments made for such year. Carryover
31credits may be applied for a 3-year period without regard to any
32time limitation that would otherwise apply under s. 215.26;
33     c.  No person shall receive more than $200,000 in annual
34tax credits for all approved community contributions made in any
35one year;
36     d.  All proposals for the granting of the tax credit shall
37require the prior approval of the Office of Tourism, Trade, and
38Economic Development;
39     e.  The total amount of tax credits which may be granted
40for all programs approved under this paragraph, s. 220.183, and
41s. 624.5105 is $15 $10 million annually; and
42     f.  A person who is eligible to receive the credit provided
43for in this paragraph, s. 220.183, or s. 624.5105 may receive
44the credit only under the one section of the person's choice.
45     2.  Eligibility requirements.--
46     a.  A community contribution by a person must be in the
47following form:
48     (I)  Cash or other liquid assets;
49     (II)  Real property;
50     (III)  Goods or inventory; or
51     (IV)  Other physical resources as identified by the Office
52of Tourism, Trade, and Economic Development.
53     b.  All community contributions must be reserved
54exclusively for use in a project. As used in this sub-
55subparagraph, the term "project" means any activity undertaken
56by an eligible sponsor which is designed to construct, improve,
57or substantially rehabilitate housing that is affordable to low-
58income or very-low-income households as defined in s.
59420.9071(19) and (28); designed to provide commercial,
60industrial, or public resources and facilities; or designed to
61improve entrepreneurial and job-development opportunities for
62low-income persons. A project may be the investment necessary to
63increase access to high-speed broadband capability in rural
64communities with enterprise zones, including projects that
65result in improvements to communications assets that are owned
66by a business. A project may include the provision of museum
67educational programs and materials that are directly related to
68any project approved between January 1, 1996, and December 31,
691999, and located in an enterprise zone as referenced in s.
70290.00675. This paragraph does not preclude projects that
71propose to construct or rehabilitate housing for low-income or
72very-low-income households on scattered sites. The Office of
73Tourism, Trade, and Economic Development may reserve up to 50
74percent of the available annual tax credits for housing for
75very-low-income households pursuant to s. 420.9071(28) for the
76first 6 months of the fiscal year. With respect to housing,
77contributions may be used to pay the following eligible low-
78income and very-low-income housing-related activities:
79     (I)  Project development impact and management fees for
80low-income or very-low-income housing projects;
81     (II)  Down payment and closing costs for eligible persons,
82as defined in s. 420.9071(19) and (28);
83     (III)  Administrative costs, including housing counseling
84and marketing fees, not to exceed 10 percent of the community
85contribution, directly related to low-income or very-low-income
86projects; and
87     (IV)  Removal of liens recorded against residential
88property by municipal, county, or special district local
89governments when satisfaction of the lien is a necessary
90precedent to the transfer of the property to an eligible person,
91as defined in s. 420.9071(19) and (28), for the purpose of
92promoting home ownership. Contributions for lien removal must be
93received from a nonrelated third party.
94     c.  The project must be undertaken by an "eligible
95sponsor," which includes:
96     (I)  A community action program;
97     (II)  A nonprofit community-based development organization
98whose mission is the provision of housing for low-income or
99very-low-income households or increasing entrepreneurial and
100job-development opportunities for low-income persons;
101     (III)  A neighborhood housing services corporation;
102     (IV)  A local housing authority created under chapter 421;
103     (V)  A community redevelopment agency created under s.
104163.356;
105     (VI)  The Florida Industrial Development Corporation;
106     (VII)  A historic preservation district agency or
107organization;
108     (VIII)  A regional workforce board;
109     (IX)  A direct-support organization as provided in s.
1101009.983;
111     (X)  An enterprise zone development agency created under s.
112290.0056;
113     (XI)  A community-based organization incorporated under
114chapter 617 which is recognized as educational, charitable, or
115scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
116and whose bylaws and articles of incorporation include
117affordable housing, economic development, or community
118development as the primary mission of the corporation;
119     (XII)  Units of local government;
120     (XIII)  Units of state government; or
121     (XIV)  Any other agency that the Office of Tourism, Trade,
122and Economic Development designates by rule.
123
124In no event may a contributing person have a financial interest
125in the eligible sponsor.
126     d.  The project must be located in an area designated an
127enterprise zone or a Front Porch Florida Community pursuant to
128s. 14.2015(9)(b), unless the project increases access to high-
129speed broadband capability for rural communities with enterprise
130zones but is physically located outside the designated rural
131zone boundaries. Any project designed to construct or
132rehabilitate housing for low-income or very-low-income
133households as defined in s. 420.0971(19) and (28) is exempt from
134the area requirement of this sub-subparagraph.
135     e.(I)  The Office of Tourism, Trade, and Economic
136Development shall reserve 80 percent of the available annual
137tax credits for donations made to eligible sponsors for
138projects that provide homeownership opportunities to low-income
139or very-low-income households pursuant to s. 420.9071(19) and
140(28) for the first 2 months of the fiscal year. If less than 80
141percent of the annual tax credits for donations made to
142eligible sponsors for projects for low-income or very-low-
143income households are approved within the first 2 months of the
144fiscal year, the office may approve the balance of available
145credits for donations made to eligible sponsors for projects
146other than those that provide homeownership opportunities for
147low-income or very-low-income households.
148     (II)  The office shall reserve 20 percent of the available
149annual tax credits for donations made to eligible sponsors for
150projects other than those that provide homeownership
151opportunities for low-income or very-low-income households
152pursuant to s. 420.9071(19) and (28) for the first 2 months of
153the fiscal year. If less than 20 percent of the annual tax
154credits for donations made to eligible sponsors for projects
155other than those that provide homeownership opportunities for
156low-income or very-low-income households are approved within
157the first 2 months of the fiscal year, the office may approve
158the balance of available credits for donations made to eligible
159sponsors for projects that provide homeownership opportunities
160for low-income or very-low-income households.
161     (III)  If, during the first 10 business days of the state
162fiscal year, tax credit applications are received for more than
16380 percent of available annual tax credits from eligible
164sponsors for projects that provide homeownership opportunities
165for low-income or very-low-income households, the office shall
166grant the tax credits for such applications as follows:
167     (A)  If an eligible sponsor submits tax credit
168applications which in total do not exceed $200,000, the credits
169shall be granted in full if the tax credit applications are
170approved and subject to the provisions of sub-sub-subparagraph
171(I).
172     (B)  If an eligible sponsor submits tax credit
173applications which, in total, equal or exceed $200,000, the
174amount of tax credit granted pursuant to sub-sub-sub-
175subparagraph (A) shall be subtracted from the amount of
176available tax credits pursuant to sub-sub-subparagraph (I), and
177the remaining credits shall be granted to each approved tax
178credit application on a pro rata basis.
179     (C)  If, after the first 2 months of the fiscal year,
180additional credits become available pursuant to sub-sub-
181subparagraph (II), the office shall grant the tax credits by
182first increasing the credit of those who received a pro rata
183reduction and, if there are remaining credits, granting credits
184to those who applied on or after the 11th business day of the
185state fiscal year on a first-come, first-served basis.
186     (IV)  If, during the first 10 business days of the state
187fiscal year, tax credit applications are received for more than
18820 percent of available annual tax credits from eligible
189sponsors for projects other than those that provide
190homeownership opportunities for low-income or very-low-income
191households, the office shall grant the tax credits to each
192approved tax credit application on a pro rata basis. If, after
193the first 2 months of the fiscal year, additional credits
194become available pursuant to sub-sub-subparagraph (I), the
195office shall grant the tax credits by first increasing the
196credit of those who received a pro rata reduction and, if there
197are remaining credits, granting credits to those who applied on
198or after the 11th business day of the state fiscal year on a
199first-come, first-served basis.
200     3.  Application requirements.--
201     a.  Any eligible sponsor seeking to participate in this
202program must submit a proposal to the Office of Tourism, Trade,
203and Economic Development which sets forth the name of the
204sponsor, a description of the project, and the area in which the
205project is located, together with such supporting information as
206is prescribed by rule. The proposal must also contain a
207resolution from the local governmental unit in which the project
208is located certifying that the project is consistent with local
209plans and regulations.
210     b.  Any person seeking to participate in this program must
211submit an application for tax credit to the Office of Tourism,
212Trade, and Economic Development which sets forth the name of the
213sponsor, a description of the project, and the type, value, and
214purpose of the contribution. The sponsor shall verify the terms
215of the application and indicate its receipt of the contribution,
216which verification must be in writing and accompany the
217application for tax credit. The person must submit a separate
218tax credit application to the office for each individual
219contribution that it makes to each individual project.
220     c.  Any person who has received notification from the
221Office of Tourism, Trade, and Economic Development that a tax
222credit has been approved must apply to the department to receive
223the refund. Application must be made on the form prescribed for
224claiming refunds of sales and use taxes and be accompanied by a
225copy of the notification. A person may submit only one
226application for refund to the department within any 12-month
227period.
228     4.  Administration.--
229     a.  The Office of Tourism, Trade, and Economic Development
230may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
231to administer this paragraph, including rules for the approval
232or disapproval of proposals by a person.
233     b.  The decision of the Office of Tourism, Trade, and
234Economic Development must be in writing, and, if approved, the
235notification shall state the maximum credit allowable to the
236person. Upon approval, the office shall transmit a copy of the
237decision to the Department of Revenue.
238     c.  The Office of Tourism, Trade, and Economic Development
239shall periodically monitor all projects in a manner consistent
240with available resources to ensure that resources are used in
241accordance with this paragraph; however, each project must be
242reviewed at least once every 2 years.
243     d.  The Office of Tourism, Trade, and Economic Development
244shall, in consultation with the Department of Community Affairs,
245the Florida Housing Finance Corporation, and the statewide and
246regional housing and financial intermediaries, market the
247availability of the community contribution tax credit program to
248community-based organizations.
249     5.  Expiration.--This paragraph expires June 30, 2005;
250however, any accrued credit carryover that is unused on that
251date may be used until the expiration of the 3-year carryover
252period for such credit.
253     Section 2.  Paragraph (t) of subsection (1) of section
254220.03, Florida Statutes, is amended to read:
255     220.03  Definitions.--
256     (1)  SPECIFIC TERMS.--When used in this code, and when not
257otherwise distinctly expressed or manifestly incompatible with
258the intent thereof, the following terms shall have the following
259meanings:
260     (t)  "Project" means any activity undertaken by an eligible
261sponsor, as defined in s. 220.183(2)(c), which is designed to
262construct, improve, or substantially rehabilitate housing that
263is affordable to low-income or very-low-income households as
264defined in s. 420.9071(19) and (28); designed to provide
265commercial, industrial, or public resources and facilities; or
266designed to improve entrepreneurial and job-development
267opportunities for low-income persons. A project may be the
268investment necessary to increase access to high-speed broadband
269capability in rural communities with enterprise zones, including
270projects that result in improvements to communications assets
271that are owned by a business. A project may include the
272provision of museum educational programs and materials that are
273directly related to any project approved between January 1,
2741996, and December 31, 1999, and located in an enterprise zone
275as referenced in s. 290.00675. This paragraph does not preclude
276projects that propose to construct or rehabilitate low-income or
277very-low-income housing on scattered sites. The Office of
278Tourism, Trade, and Economic Development may reserve up to 50
279percent of the available annual tax credits under s. 220.181 for
280housing for very-low-income households pursuant to s.
281420.9071(28) for the first 6 months of the fiscal year. With
282respect to housing, contributions may be used to pay the
283following eligible project-related activities:
284     1.  Project development, impact, and management fees for
285low-income or very-low-income housing projects;
286     2.  Down payment and closing costs for eligible persons, as
287defined in s. 420.9071(19) and (28);
288     3.  Administrative costs, including housing counseling and
289marketing fees, not to exceed 10 percent of the community
290contribution, directly related to low-income or very-low-income
291projects; and
292     4.  Removal of liens recorded against residential property
293by municipal, county, or special-district local governments when
294satisfaction of the lien is a necessary precedent to the
295transfer of the property to an eligible person, as defined in s.
296420.9071(19) and (28), for the purpose of promoting home
297ownership. Contributions for lien removal must be received from
298a nonrelated third party.
299
300The provisions of this paragraph shall expire and be void on
301June 30, 2005.
302     Section 3.  Paragraph (c) of subsection (1) and paragraph
303(b) of subsection (2) of section 220.183, Florida Statutes, are
304amended to read:
305     220.183  Community contribution tax credit.--
306     (1)  AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
307CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
308SPENDING.--
309     (c)  The total amount of tax credit which may be granted
310for all programs approved under this section, s. 212.08(5)(q),
311and s. 624.5105 is $15 $10 million annually.
312     (2)  ELIGIBILITY REQUIREMENTS.--
313     (b)1.  All community contributions must be reserved
314exclusively for use in projects as defined in s. 220.03(1)(t).
315     2.  The Office of Tourism, Trade, and Economic Development
316shall may reserve 80 up to 50 percent of the available annual
317tax credits for housing for donations made to eligible sponsors
318for projects that provide homeownership opportunities for low-
319income or very-low-income households pursuant to s. 420.9071(19)
320and (28) for the first 2 6 months of the fiscal year. If less
321than 80 percent of the annual tax credits for donations made to
322eligible sponsors for projects for low-income or very-low-income
323households are approved within the first 2 months of the fiscal
324year, the office may approve the balance of available credits
325for donations made to eligible sponsors for projects other than
326those that provide homeownership opportunities for low-income or
327very-low-income households.
328     3.  The office shall reserve 20 percent of the available
329annual tax credits for donations made to eligible sponsors for
330projects other than those that provide homeownership
331opportunities for low-income or very-low-income households
332pursuant to s. 420.9071(19) and (28) for the first 2 months of
333the fiscal year. If less than 20 percent of the annual tax
334credits for donations made to eligible sponsors for projects
335other than those that provide homeownership opportunities for
336low-income or very-low-income households are approved within
337the first 2 months of the fiscal year, the office may approve
338the balance of available credits for donations made to eligible
339sponsors for projects that provide homeownership opportunities
340for low-income or very-low-income households.
341     4.  If, during the first 10 business days of the state
342fiscal year, tax credit applications are received for more than
34380 percent of available annual tax credits from eligible
344sponsors for projects that provide homeownership opportunities
345for low-income or very-low-income households, the office shall
346grant the tax credits to such applications as follows:
347     a.  If an eligible sponsor submits tax credit applications
348which in total do not exceed $200,000, the credits shall be
349granted in full if the tax credit applications are approved and
350subject to the provisions of subparagraph 2.
351     b.  If an eligible sponsor submits tax credit applications
352which in total equal or exceed $200,000, the amount of tax
353credits granted pursuant to sub-subparagraph a. shall be
354subtracted from the amount of available tax credits pursuant to
355subparagraph 2., and the remaining credits shall be granted to
356each approved tax credit application on a pro rata basis.
357     c.  If, after the first 2 months of the fiscal year,
358additional credits become available pursuant to subparagraph
3593., the office shall grant the tax credits by first increasing
360the credit of those who received a pro rata reduction and, if
361there are remaining credits, granting credits to those who
362applied on or after the 11th business day of the state fiscal
363year on a first-come, first-served basis.
364     5.  If, during the first 10 business days of the state
365fiscal year, tax credit applications are received for more than
36620 percent of available annual tax credits from eligible
367sponsors for projects other than those that provide
368homeownership opportunities for low-income or very-low-income
369households, the office shall grant the tax credits to each
370approved tax credit application on a pro rata basis. If, after
371the first 2 months of the fiscal year, additional credits
372become available pursuant to subparagraph 2., the office shall
373grant the tax credits by first increasing the credit of those
374who received a pro rata reduction and, if there are remaining
375credits, granting credits to those who applied on or after the
37611th business day of the state fiscal year on a first-come,
377first-served basis.
378     Section 4.  Paragraph (c) of subsection (1) of section
379624.5105, Florida Statutes, is amended, and paragraph (e) is
380added to subsection (2) of said section, to read:
381     624.5105  Community contribution tax credit; authorization;
382limitations; eligibility and application requirements;
383administration; definitions; expiration.--
384     (1)  AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.--
385     (c)  The total amount of tax credit which may be granted
386for all programs approved under this section and ss.
387212.08(5)(q) and s. 220.183 is $15 $10 million annually.
388     (2)  ELIGIBILITY REQUIREMENTS.--
389     (e)1.  The Office of Tourism, Trade, and Economic
390Development shall reserve 80 percent of the available annual
391tax credits for donations made to eligible sponsors for
392projects that provide homeownership opportunities for low-
393income or very-low-income households pursuant to s.
394420.9071(19) and (28) for the first 2  months of the fiscal
395year. If less than 80 percent of the annual tax credits for
396donations made to eligible sponsors for projects that provide
397homeownership opportunities for low-income or very-low-income
398households are approved within the first 2 months of the fiscal
399year, the office may approve the balance of available credits
400for donations made to eligible sponsors for projects other than
401those that provide homeownership opportunities for low-income
402or very-low-income households.
403     2.  The office shall reserve 20 percent of the available
404annual tax credits for donations made to eligible sponsors for
405projects other than those that provide homeownership
406opportunities for low-income or very-low-income households
407pursuant to s. 420.9071(19) and (28) for the first 2 months of
408the fiscal year. If less than 20 percent of the annual tax
409credits for donations made to eligible sponsors for projects
410other than those that provide homeownership opportunities for
411low-income or very-low-income households are approved within
412the first 2 months of the fiscal year, the office may approve
413the balance of available credits for donations made to eligible
414sponsors for projects that provide homeownership opportunities
415for low-income or very-low-income households.
416     3.  If, during the first 10 business days of the state
417fiscal year, tax credit applications are received for more than
41880 percent of available annual tax credits from eligible
419sponsors for projects that provide homeownership opportunities
420for low-income or very-low-income households, the office shall
421grant the tax credits to such applications as follows:
422     a.  If an eligible sponsor submits tax credit applications
423which in total do not exceed $200,000, the credits shall be
424granted in full if the tax credit applications are approved and
425subject to the provisions of subparagraph 1.
426     b.  If an eligible sponsor submits tax credit applications
427which in total equal or exceed $200,000, the amount of tax
428credits granted pursuant to sub-subparagraph a. shall be
429subtracted from the amount of available tax credits pursuant to
430subparagraph 1., and the remaining credits shall be granted to
431each approved tax credit application on a pro rata basis.
432     c.  If, after the first 2 months of the fiscal year,
433additional credits become available pursuant to subparagraph
4342., the office shall grant the tax credits by first increasing
435the credit of those who received a pro rata reduction and, if
436there are remaining credits, granting credits to those who
437applied on or after the 11th business day of the state fiscal
438year on a first-come, first-served basis.
439     4.  If, during the first 10 business days of the state
440fiscal year, tax credit applications are received for more than
44120 percent of available annual tax credits from eligible
442sponsors for projects other than those that provide
443homeownership opportunities for low-income or very-low-income
444households, the office shall grant the tax credits to each
445approved tax credit application on a pro rata basis. If, after
446the first 2 months of the fiscal year, additional credits
447become available pursuant to subparagraph 1., the office shall
448grant the tax credits by first increasing the credit of those
449who received a pro rata reduction and, if there are remaining
450credits, granting credits to those who applied on or after the
45111th business day of the state fiscal year on a first-come,
452first-served basis.
453     Section 5.  Paragraph (e) of subsection (2) of section
454212.055, Florida Statutes, as amended by section 91 of chapter
4552003-402, Laws of Florida, is amended to read:
456     212.055  Discretionary sales surtaxes; legislative intent;
457authorization and use of proceeds.--It is the legislative intent
458that any authorization for imposition of a discretionary sales
459surtax shall be published in the Florida Statutes as a
460subsection of this section, irrespective of the duration of the
461levy. Each enactment shall specify the types of counties
462authorized to levy; the rate or rates which may be imposed; the
463maximum length of time the surtax may be imposed, if any; the
464procedure which must be followed to secure voter approval, if
465required; the purpose for which the proceeds may be expended;
466and such other requirements as the Legislature may provide.
467Taxable transactions and administrative procedures shall be as
468provided in s. 212.054.
469     (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
470     (e)  School districts, counties, and municipalities
471receiving proceeds under the provisions of this subsection may
472pledge such proceeds for the purpose of servicing new bond
473indebtedness incurred pursuant to law. Local governments may use
474the services of the Division of Bond Finance of the State Board
475of Administration pursuant to the State Bond Act to issue any
476bonds through the provisions of this subsection. In no case may
477a jurisdiction issue bonds pursuant to this subsection more
478frequently than once per year. Counties and municipalities may
479join together for the issuance of bonds authorized by this
480subsection.
481     Section 6.  This act shall take effect July 1, 2004.
482
483================ T I T L E  A M E N D M E N T =============
484     Remove the entire title, and insert:
485
A bill to be entitled
486An act relating to the community contribution tax credit
487program; amending s. 212.08, F.S.; requiring the Office of
488Tourism, Trade, and Economic Development to reserve
489portions of certain annual tax credits for eligible
490sponsors of certain low-income housing projects; providing
491requirements, criteria, and limitations; amending s.
492220.03, F.S.; revising a definition to delete a provision
493authorizing the office to reserve certain portions of
494available annual tax credits for certain low-income
495housing purposes; amending s. 220.183, F.S.; increasing
496the amount of available annual community contribution tax
497credits; revising eligibility criteria; requiring the
498Office of Tourism, Trade, and Economic Development to
499reserve portions of certain annual tax credits for
500eligible sponsors of certain low-income housing projects;
501providing requirements, criteria, and limitations;
502amending s. 624.5105, F.S.; increasing the amount of
503available annual community contribution tax credits;
504revising eligibility criteria; requiring the Office of
505Tourism, Trade, and Economic Development to reserve
506portions of certain annual tax credits for eligible
507sponsors of certain low-income housing projects; providing
508requirements, criteria, and limitations; amending s.
509212.055, F.S., relating to the local government
510infrastructure surtax; deleting a limitation on issuing
511bonds; providing an effective date.


CODING: Words stricken are deletions; words underlined are additions.
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