FL S1598

Urges Congress to repeal Section 511 of the Tax Increase Prevention and Reconciliation Act (Pub. L. No. 109-222), which requires governments spending over $100 million annually to withhold 3 percent federal tax on certain goods and services payments.

Characterizes the withholding requirement as an unfunded mandate that increases state and local government operating costs and diverts resources from critical public services.

Identifies the 3 percent withholding mandate as placing substantial burden on state and local governments and harming small businesses.

Directs the Florida Legislature to send copies of this memorial to the President, President of the Senate, Speaker of the House, and all members of the Florida congressional delegation.