220.242 – Declaration as return.
220.242 Declaration as return.—All the provisions of this part and of s. 213.053, relating to confidentiality, shall be applicable with respect to declarations of estimated tax unless manifestly inconsistent therewith, and such declarations shall be confidential and exempt from the provisions of s. 119.07(1). However, the declaration required of a preparer other than the taxpayer under […]
220.191 – Capital investment tax credit.
220.191 Capital investment tax credit.— (1) DEFINITIONS.—For purposes of this section: (a) “Commencement of operations” means the beginning of active operations by a qualifying business of the principal function for which a qualifying project was constructed. (b) “Cumulative capital investment” means the total capital investment in land, buildings, and equipment made in connection with a qualifying project during the […]
220.27 – Additional required information.
220.27 Additional required information.— (1)(a) Every taxpayer that is required to file a return under s. 220.22(1) for a taxable year beginning during the 2018 or 2019 calendar years, must submit to the department the following information for those taxable years using the application form on the department’s website: 1. The taxpayer’s name, federal taxpayer identification number, taxable […]
220.1915 – Credit for qualified railroad reconstruction or replacement expenditures.
1220.1915 Credit for qualified railroad reconstruction or replacement expenditures.— (1) For purposes of this section: (a) “Qualified expenditures” means gross expenditures made in this state by a qualifying railroad during the taxable year in which the credit is claimed, provided such expenditures were made on track that was owned or leased by a qualifying railroad, and were: 1. For […]
220.31 – Payments; due date.
220.31 Payments; due date.— (1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, […]
220.193 – Florida renewable energy production credit.
220.193 Florida renewable energy production credit.— (1) The purpose of this section is to encourage the development and expansion of facilities that produce renewable energy in Florida. (2) As used in this section, the term: (a) “Commission” means the Public Service Commission. (b) “Department” means the Department of Revenue. (c) “Expanded facility” means a Florida renewable energy facility that increases its […]
220.194 – Corporate income tax credits for spaceflight projects.
220.194 Corporate income tax credits for spaceflight projects.— (1) SHORT TITLE.—This section may be cited as the “Florida Space Business Incentives Act.” (2) PURPOSE.—The purpose of this section is to create incentives to attract launch, payload, research and development, and other space business to this state. (3) DEFINITIONS.—As used in this section, the term: (a) “Administrative support” means that 51 […]
220.195 – Emergency excise tax credit.
220.195 Emergency excise tax credit.— (1) Beginning with taxable years ending in 2012, a taxpayer who has earned, but not yet taken, a credit for emergency excise tax paid under former s. 221.02 may take such credit against the tax imposed by this chapter. (2) If a credit granted pursuant to this section is not fully used in […]
220.196 – Research and development tax credit.
220.196 Research and development tax credit.— (1) DEFINITIONS.—As used in this section, the term: (a) “Base amount” means the average of the business enterprise’s qualified research expenses in this state allowed under 26 U.S.C. s. 41 for the 4 taxable years preceding the taxable year for which the credit is determined. The qualified research expenses taken into account […]
220.198 – Internship tax credit program.
1220.198 Internship tax credit program.— (1) This section may be cited as the “Florida Internship Tax Credit Program.” (2) As used in this section, the term: (a) “Full time” means at least 30 hours per week. (b) “Qualified business” means a business that is in existence and has been continuously operating for at least 3 years. (c) “Student intern” means a […]