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FL S0236
Bill
AI Summary
- Authorizes a sales and use tax credit for restaurants that purchase and install baby changing tables on their premises
- Defines "baby changing table" as a table or 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-premises
- Credits equal the actual cost of the baby changing table, excluding installation costs, or $300 per table, whichever is less, with a maximum of two tables per restaurant
- Allows excess credits exceeding a single tax return's remittance obligation to be carried forward and applied to tax returns filed within 12 calendar months after the month the credit was initially taken
- Effective July 1, 2018
Legislative Description
Tax Credit for Baby Changing Tables in Restaurants
Last Action
Died in Appropriations Subcommittee on Finance and Tax
3/10/2018
Committee Referrals
Finance and Tax Appropriations Subcommittee1/10/2018
Commerce And Tourism9/22/2017
Full Bill Text
No bill text available