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Florida Senate - 2025 SB 182 By Senator Calatayud 38-01040A-25 2025182__ A bill to be entitled An act relating to tax credits for charitable contributions;
Florida Senate - 2025 CS for SB 182 By the Committee on Appropriations;
and Senator Calatayud 576-03212-25 2025182c1 A bill to be entitled An act relating to tax credits for charitable contributions;
providing applicability;
providing that a credit granted by the act is reduced by specified calculation;
providing that a credit granted by the act is reduced by a specified calculation;
providing applicability;
providing Page 1 of 19 CODING:
specifying requirements if a Page 1 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ taxpayer applies and is approved for a specified credit;
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 applicability;
specifying requirements if a taxpayer applies and is approved for a specified credit;
requiring the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation to disregard certain tax credits for a specified reason;
requiring the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation to Page 2 of 19 CODING:
Page 2 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ providing applicability;
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 disregard certain tax credits for a specified reason;
providing applicability;
amending s.
624.509, F.S.;
revising the order of credits and deductions taken against a specified tax;
However, the combined credit allowed under this section and s.
However, the combined credit allowed under this section and ss.
211.0251 may not exceed 50 percent of the tax due on the return on which the credit is taken.
211.0251, 211.0252, 211.0253, and 211.0254 may not exceed 50 percent of the tax due on the return on which the Page 3 of 19 CODING:
If the combined credit allowed under this section and s.
211.0251 exceeds 50 percent of the tax due on the return, the credit must first be taken under s.
211.0251.
Any remaining liability must be taken Page 3 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ under this section, but may not exceed 50 percent of the tax due.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 credit is taken.
If the combined credit allowed under the foregoing sections exceeds 50 percent of the tax due on the return, the credit must first be taken under s.
211.0251, then under s.
211.0253, then under s.
211.0252, then under s.
211.0254.
Any remaining liability must be taken under this section, but may not exceed 50 percent of the tax due.
212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund.
212.20, the department shall disregard any tax credits allowed under this section to ensure that any Page 4 of 19 CODING:
Section 402.63 applies to the credit authorized by this section.
A dealer who claims a tax credit under this section must file his or her tax returns and pay his Page 4 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ or her taxes by electronic means under s.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund.
Section 402.63 applies to the credit authorized by this section.
A dealer who claims a tax credit under this section must file his or her tax returns and pay his or her taxes by electronic means under s.
220.18775 Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.— (1) For taxable years beginning on or after January 1, 2026, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s.
220.18775 Credit for contributions to eligible charitable Page 5 of 19 CODING:
402.63 against any tax due for a taxable year under this Page 5 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ chapter after the application of any other allowable credits by the taxpayer.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 organizations for the Home Away From Home Tax Credit.— (1) For taxable years beginning on or after January 1, 2026, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s.
402.63 against any tax due for a taxable year under this chapter after the application of any other allowable credits by the taxpayer.
(b) The taxpayer’s noncompliance with the requirement to pay tentative taxes will result in the revocation and rescindment of any such credit.
(b) The taxpayer’s noncompliance with the requirement to Page 6 of 19 CODING:
(c) The taxpayer will be assessed for any taxes, penalties, or interest due from the taxpayer’s noncompliance with the requirement to pay tentative taxes.
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Florida Senate - 2025 SB 182 38-01040A-25 2025182__ Section 5.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 pay tentative taxes will result in the revocation and rescindment of any such credit.
(c) The taxpayer will be assessed for any taxes, penalties, or interest due from the taxpayer’s noncompliance with the requirement to pay tentative taxes.
Section 5.
211.0253, s.
211.02535, s.
212.1834, s.
212.18345, s.
220.1877, s.
220.18775, s.
561.1213, or s.
561.12135, or s.
624.51057, which are approved for taxpayers whose taxable years begin on or after January 1 of the calendar year preceding the start of the applicable state fiscal year.
624.51059, which are approved for taxpayers whose taxable years begin on or after January 1 of the calendar year preceding the start of the applicable state fiscal year.
(e) “Tax credit cap amount” means the maximum annual tax credit amount that the Department of Revenue may approve for a state fiscal year.
(e) “Tax credit cap amount” means the maximum annual tax Page 7 of 19 CODING:
(2) HOME AWAY FROM HOME TAX CREDITS;
ELIGIBILITY.— (a) The Department of Health shall designate as an eligible charitable organization an organization that meets all of the Page 7 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ following requirements:
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 credit amount that the Department of Revenue may approve for a state fiscal year.
(2) HOME AWAY FROM HOME TAX CREDITS;
ELIGIBILITY.— (a) The Department of Health shall designate as an eligible charitable organization an organization that meets all of the following requirements:
Provides any documentation requested by the Department of Health to verify eligibility as an eligible charitable organization or compliance with this section.
Provides any documentation requested by the Department Page 8 of 19 CODING:
(b) The Department of Health may not designate as an eligible charitable organization an organization that provides abortions or pays for or provides coverage for abortions.
Page 8 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.— An eligible charitable organization that receives a contribution under this section shall do all of the following:
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 of Health to verify eligibility as an eligible charitable organization or compliance with this section.
(b) The Department of Health may not designate as an eligible charitable organization an organization that provides abortions or pays for or provides coverage for abortions.
(3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.— An eligible charitable organization that receives a contribution under this section shall do all of the following:
The audit report must be provided to the Department of Health within 180 days after completion of the eligible charitable organization’s fiscal year;
The audit report must be provided to the Department of Health within 180 days after Page 9 of 19 CODING:
and 2.
A copy of the eligible charitable organization’s most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form (Form 990).
Page 9 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ (d) Notify the Department of Health immediately if it is in jeopardy of losing the eligible charitable organization designation under this section.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 completion of the eligible charitable organization’s fiscal year;
and 2.
A copy of the eligible charitable organization’s most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form (Form 990), if filed.
(d) Notify the Department of Health immediately if it is in jeopardy of losing the eligible charitable organization designation under this section.
(c) Work with each eligible charitable organization to assist in the maintenance of eligibility requirements until the completion of any construction project involving funds awarded in accordance with this section.
(c) Work with each eligible charitable organization to assist in the maintenance of eligibility requirements until the Page 10 of 19 CODING:
The Department of Health shall establish a redesignation window for which an organization may be redesignated without the recoupment of funds.
(d) Publish information about the tax credit and eligible Page 10 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ charitable organizations on a Department of Health website.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 completion of any construction project involving funds awarded in accordance with this section.
The Department of Health shall establish a redesignation window for which an organization may be redesignated without the recoupment of funds.
(d) Publish information about the tax credit and eligible charitable organizations on a Department of Health website.
The process must require an eligible charitable organization to provide documentation of good faith efforts made to complete construction, including, but not limited to, plans and status updates on the project.
The process must require an eligible charitable organization to provide documentation of good faith efforts made to complete construction, including, but not limited to, plans and status Page 11 of 19 CODING:
2.
An eligible charitable organization that no longer meets the eligibility requirements under this section and makes no effort in conjunction with the Department of Health to rectify the situation is subject to return of funds.
Page 11 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ (f) Analyze the use of funding provided by the tax credit authorized under this section and submit a report to the Governor, the President of the Senate, and the Speaker of the House of Representatives annually, beginning October 1, 2026.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 updates on the project.
2.
An eligible charitable organization that no longer meets the eligibility requirements under this section and makes no effort in conjunction with the Department of Health to rectify the situation is subject to return of funds.
(f) Analyze the use of funding provided by the tax credit authorized under this section and submit a report to the Governor, the President of the Senate, and the Speaker of the House of Representatives annually, beginning October 1, 2026.
APPLICATIONS, TRANSFERS, AND LIMITATIONS.— (a) Beginning in fiscal year 2025-2026, the tax credit cap amount is $2.5 million in each state fiscal year.
APPLICATIONS, TRANSFERS, AND LIMITATIONS.— (a) Beginning in fiscal year 2026-2027, the tax credit cap amount is $2.5 million in each state fiscal year.
211.0253, s.
211.02535, s.
212.1834, s.
212.18345, s.
220.1877, s.
220.18775, s.
561.1213, or s.
561.12135, or s.
624.51057, beginning at 9 a.m.
624.51059, beginning at 9 a.m.
The Department of Revenue may not approve applications for a tax credit under this section after state fiscal year 2030-2031.
The Department of Revenue may not approve applications for a tax credit under this section after state fiscal year 2031-2032.
220.1877 or s.
220.18775 or s.
624.51057 or the applicable state fiscal year for a credit under s.
624.51059 or Page 12 of 19 CODING:
211.0253, s.
Words stricken are deletions;
212.1834, or s.
words underlined are additions.
561.1213.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 the applicable state fiscal year for a credit under s.
211.02535, s.
212.18345, or s.
561.12135.
220.1877, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that year pursuant to s.
220.18775, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that year pursuant to s.
Page 12 of 18 CODING:
624.51059, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that prior taxable year pursuant to ss.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ 624.51057, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that prior taxable year pursuant to ss.
561.1213.
561.12135.
211.0253, s.
211.02535, s.
212.1834, or s.
212.18345, or s.
561.1213 or against taxes due for the specified taxable year for credits under s.
561.12135 or against taxes due for the specified taxable year for credits under s.
220.1877 or s.
220.18775 or s.
624.51057 because of insufficient tax liability on the part of the taxpayer, the unused amount must be carried forward for a period not to exceed 10 years.
624.51059 because of insufficient tax liability on the part of the taxpayer, the unused amount must be carried forward for a period not to exceed 10 years.
220.1877, a credit carried forward may be used in a subsequent year after applying the other credits and unused carryovers in the order provided in s.
220.18775, a credit carried forward may be used in a subsequent year after applying the other credits and unused carryovers in the order provided in s.
(d) A taxpayer may not convey, transfer, or assign an approved tax credit or a carryforward tax credit to another entity unless all of the assets of the taxpayer are conveyed, assigned, or transferred in the same transaction.
(d) A taxpayer may not convey, transfer, or assign an Page 13 of 19 CODING:
However, a tax credit under s.
211.0253, s.
212.1834, s.
220.1877, s.
561.1213, or s.
624.51057 may be conveyed, transferred, or assigned between members of an affiliated group of corporations if the Page 13 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ type of tax credit under s.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 approved tax credit or a carryforward tax credit to another entity unless all of the assets of the taxpayer are conveyed, assigned, or transferred in the same transaction.
211.0253, s.
However, a tax credit under s.
212.1834, s.
211.02535, s.
220.1877, s.
212.18345, s.
561.1213, or s.
220.18775, s.
624.51057 remains the same.
561.12135, or s.
624.51059 may be conveyed, transferred, or assigned between members of an affiliated group of corporations if the type of tax credit under s.
211.02535, s.
212.18345, s.
220.18775, s.
561.12135, or s.
624.51059 remains the same.
561.1213.
561.12135.
561.1213.
561.12135.
(f) Within 10 days after approving or denying the conveyance, transfer, or assignment of a tax credit under paragraph (d), or the rescindment of a tax credit under paragraph (e), the Department of Revenue shall provide a copy of its approval or denial letter to the eligible charitable organization specified by the taxpayer.
(f) Within 10 days after approving or denying the Page 14 of 19 CODING:
The Department of Revenue shall also include the eligible charitable organization Page 14 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ specified by the taxpayer on all letters or correspondence of acknowledgment for tax credits under s.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 conveyance, transfer, or assignment of a tax credit under paragraph (d), or the rescindment of a tax credit under paragraph (e), the Department of Revenue shall provide a copy of its approval or denial letter to the eligible charitable organization specified by the taxpayer.
212.1834.
The Department of Revenue shall also include the eligible charitable organization specified by the taxpayer on all letters or correspondence of acknowledgment for tax credits under s.
212.18345.
220.1877 or s.
220.18775 or s.
624.51057 for contributions to eligible charitable organizations are deducted.
624.51059 for contributions to eligible charitable organizations are deducted.
220.1877, reduce any estimated payment in that taxable year by the amount of the credit.
220.18775, reduce any estimated payment in that taxable year by the amount of the credit.
624.51057 for a taxable year, reduce any installment payment for such taxable year of 27 percent of the amount of the net tax due as reported on the return for the preceding year under s.
624.51059 for a taxable year, reduce any installment payment for such taxable year by 27 percent of the amount of the net tax due as reported on the return for the preceding year under s.
211.0253, s.
211.02535, s.
212.1834, s.
212.18345, s.
220.1877, s.
220.18775, s.
561.1213, or s.
561.12135, or s.
624.51057 or the application thereof to any person or circumstance is held unconstitutional by any court or is otherwise declared invalid, the unconstitutionality or invalidity does not affect any credit earned under s.
624.51059 or the application thereof to any Page 15 of 19 CODING:
211.0253, s.
212.1834, s.
220.1877, s.
561.1213, or s.
624.51057 by any taxpayer with respect to any contribution paid to an eligible charitable organization before the date of a determination of Page 15 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ unconstitutionality or invalidity.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 person or circumstance is held unconstitutional by any court or is otherwise declared invalid, the unconstitutionality or invalidity does not affect any credit earned under s.
211.02535, s.
212.18345, s.
220.18775, s.
561.12135, or s.
624.51059 by any taxpayer with respect to any contribution paid to an eligible charitable organization before the date of a determination of unconstitutionality or invalidity.
211.0253, 212.1834, 220.1877, 561.1213, and 624.51057, including rules establishing application forms, procedures governing the approval of tax credits and carryforward tax credits under subsection (5), and procedures to be followed by taxpayers when claiming approved tax credits on their returns.
211.02535, 212.18345, 220.18775, 561.12135, and 624.51059, including rules establishing application forms, procedures governing the approval of tax credits and carryforward tax credits under subsection (5), and procedures to be followed by taxpayers when claiming approved tax credits on their returns.
561.1213.
561.12135.
(d) The Department of Health may adopt rules necessary to administer this section, including, but not limited to, rules establishing application forms for organizations seeking designation as eligible charitable organizations under this act.
(d) The Department of Health may adopt rules necessary to administer this section, including, but not limited to, rules establishing application forms for organizations seeking Page 16 of 19 CODING:
(e) Notwithstanding any provision of s.
213.053 to the contrary, sharing information with the division related to a tax credit under this section is considered the conduct of the Department of Revenue’s official duties as contemplated in s.
213.053(8)(c), and the Department of Revenue and the division Page 16 of 18 CODING:
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ are specifically authorized to share information as needed to administer this section.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 designation as eligible charitable organizations under this act.
(e) Notwithstanding any provision of s.
213.053 to the contrary, sharing information with the division related to a tax credit under this section is considered the conduct of the Department of Revenue’s official duties as contemplated in s.
213.053(8)(c), and the Department of Revenue and the division are specifically authorized to share information as needed to administer this section.
Subsection (7) of section 624.509, Florida Statutes, is amended to read:
624.509 Premium tax;
rate and computation.— Page 17 of 19 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 (7) Credits and deductions against the tax imposed by this section shall be taken in the following order:
deductions for assessments made pursuant to s.
440.51;
credits for taxes paid under ss.
175.101 and 185.08;
credits for income taxes paid under chapter 220 and the credit allowed under subsection (5), as these credits are limited by subsection (6);
the credit allowed under s.
624.51057;
the credit allowed under s.
624.51058;
the credit allowed under s.
624.5107;
the credit allowed under s.
624.51059;
all other available credits and deductions.
Section 8.
624.509(1) after deducting from such tax deductions for Page 17 of 18 CODING:
624.509(1) after deducting from such tax deductions for assessments made pursuant to s.
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 SB 182 38-01040A-25 2025182__ assessments made pursuant to s.
Section 624.5091 does not limit such credit in any manner.
Section 624.5091 Page 18 of 19 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2025 CS for SB 182 576-03212-25 2025182c1 does not limit such credit in any manner.
Section 8.
Section 9.
Section 9.
For the 2025-2026 fiscal year, the sum of $208,000 in nonrecurring funds is appropriated from the General Revenue Fund to the Department of Revenue for the purpose of implementing the Home Away From Home Tax Credit as created by this act.
For the 2025-2026 fiscal year, the sum of $208,000 in nonrecurring funds is appropriated from the General Revenue Fund to the Department of Revenue for the purpose of implementing the Home Away From Home Tax Credit as created by this act.
Section 11.
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