FL H0809

Amends Florida Statutes section 212.08 to add a sales and use tax credit for restaurants purchasing and installing baby changing tables on their premises.

Defines "baby changing table" as a table or other device used to change a child's diaper or clothes, and "restaurant" as an establishment where food is prepared and sold for immediate consumption on the premises.

Tax credit equals the actual cost of the baby changing table, excluding installation costs, or $300, whichever is less, with a maximum of two tables per restaurant.

Allows excess credits that exceed the tax due on a single return to be carried forward to the first succeeding taxable year.

Effective date is July 1, 2018.