§ 220.1895, Fla. Stat. · Part II. TAX IMPOSED; APPORTIONMENT
Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
Text — 2026 Florida Statutes
There shall be allowed a credit against the tax imposed by this chapter amounts approved by the Department of Commerce pursuant to the Rural Job Tax Credit Program in s. 212.098 and the Urban High-Crime Area Job Tax Credit Program in s. 212.097. A corporation that uses its credit against the tax imposed by this chapter may not take the credit against the tax imposed by chapter 212. If any credit granted under this section is not fully used in the first year for which it becomes available, the unused amount may be carried forward for a period not to exceed 5 years. The carryover may be used in a subsequent year when the tax imposed by this chapter for such year exceeds the credit for such year under this section after applying the other credits and unused credit carryovers in the order provided in s. 220.02(8).
Notes and commentary — not statutory text
History
s. 5, ch. 97-50; s. 35, ch. 2000-210; s. 21, ch. 2005-2; s. 92, ch. 2011-142; s. 59, ch. 2024-6.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.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.
Cited by 6 provisions
Provisions in this library whose text cites § 220.1895, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 212.097, Fla. Stat.Urban High-Crime Area Job Tax Credit Program.Printed as s. 220.1895
- § 212.098, Fla. Stat.Rural Job Tax Credit Program.Printed as s. 220.1895
- § 220.02, Fla. Stat.Legislative intent.Printed as s. 220.1895
- § 220.13, Fla. Stat.“Adjusted federal income” defined.Printed as s. 220.1895
- § 288.0001, Fla. Stat.
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