FL S1262

Amends section 213.055, Florida Statutes to expand tax and regulatory waivers during declared states of emergency and for disaster response activities.

Out-of-state businesses performing emergency-related work during a disaster-response period are exempt from state and local business registration, licensing, tax filing, and fee requirements including corporate income tax, reemployment assistance taxes, and professional licensing.

Out-of-state employees performing emergency-related work during a disaster-response period are exempt from occupational licensing requirements and related fees.

Disaster-response period is defined as either 10 calendar days before through 60 calendar days after a declared state of emergency, or the period from when an out-of-state business enters the state under a mutual aid agreement through the end of work or 7 days, whichever occurs first.

Out-of-state businesses and employees who remain in Florida after the disaster-response period ends are subject to normal state business presence and tax requirements for any work performed after that period.