§ 624.51059, Fla. Stat. · Part IV. FEES, TAXES, AND FUNDS
Credit for contributions to eligible charitable organizations for the Home Away From Home Tax Credit.
Text — 2026 Florida Statutes
(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 s. 624.509(1) after deducting from such tax credits and deductions in the order provided in s. 624.509. An eligible contribution must be made to an eligible charitable organization on or before the date the taxpayer is required to file a return pursuant to ss. 624.509 and 624.5092. An insurer claiming a credit against premium tax liability under this section is not required to pay any additional retaliatory tax levied under s. 624.5091 as a result of claiming such credit. Section 624.5091 does not limit such credit in any manner.
(2) Section 402.63 applies to the credit authorized by this section.
Notes and commentary — not statutory text
History
s. 88, ch. 2025-208.
Note 1
Note.—Section 89, ch. 2025-208, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Home Away From Home Tax Credit. Notwithstanding any other law, emergency rules adopted under this section 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.”
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0624/0624.html
- Text hash
- sha256 e9caa31c00aa8775a015ea6e56c0e16a9ac9aaaae5b5831879b791a319cc2316
- Composed by
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- 1 footnote reference mark(s) are omitted from the text; the notes they mark are under Notes
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
- § 402.63, Fla. Stat.Home Away From Home Tax Credit.Printed as s. 402.63
- § 624.509, Fla. Stat.Premium tax; rate and computation.Printed as s. 624.509; s. 624.509(1); ss. 624.509 and 624.5092
- § 624.5091, Fla. Stat.Retaliatory provision, insurers.Printed as s. 624.5091
- § 624.5092, Fla. Stat.Administration of taxes; payments.Printed as ss. 624.509 and 624.5092
Cited by 2 provisions
Provisions in this library whose text cites § 624.51059, Fla. Stat.. Each shows the citation as that text prints it.
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