§ 212.1835, Fla. Stat. · Chapter 212. TAX ON SALES, USE, AND OTHER TRANSACTIONS
Child care tax credits.
Text — 2026 Florida Statutes
Beginning January 1, 2024, there is allowed a credit pursuant to s. 402.261 against any tax imposed by the state and due under this chapter from a direct pay permitholder as a result of the direct pay permit held pursuant to s. 212.183. For purposes of the dealer’s credit granted for keeping prescribed records, filing timely tax returns, and properly accounting and remitting taxes under s. 212.12, the amount of tax due used to calculate the credit must include any expenses or payments from a direct pay permitholder which give rise to a credit under s. 402.261. For purposes of the distributions of tax revenue under s. 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. The provisions of s. 402.261 apply 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. 213.755.
Notes and commentary — not statutory text
History
s. 32, ch. 2024-158.
Note 1
Note.—Section 61, ch. 2024-158, provides:
“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to ss. 206.9931, 212.05, 212.054, 213.21, 213.67, 220.03, 220.19, 220.1915, 624.509, and 624.5107, Florida Statutes, and the creation by this act of ss. 211.0254, 212.1835, 220.1992, 402.261, and 561.1214, Florida Statutes. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(2) This section shall take effect upon this act becoming a law and expires July 1, 2027.”
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/0212.html
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 212.12, Fla. Stat.Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.Printed as s. 212.12
- § 212.183, Fla. Stat.Rules for self-accrual of sales tax.Printed as s. 212.183
- § 212.20, Fla. Stat.Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.Printed as s. 212.20
- § 213.755, Fla. Stat.Filing of returns and payment of taxes by electronic means.Printed as s. 213.755
Cited by 1 provision
Provisions in this library whose text cites § 212.1835, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.