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FL S0358

Bill

Status

Failed

5/5/2023

Primary Sponsor

Finance and Tax

Click for details

Origin

Senate

2023 Regular Session

AI Summary

  • Developers and homebuilders in Florida are eligible for a tax credit of up to 50% of the cost of each NSF/ANSI 350 Class R certified residential graywater system purchased, capped at $4,200 per system, for taxable years beginning on or after January 1, 2024
  • Applicants must submit documentation to the Department of Environmental Protection proving the graywater system was purchased for use in Florida and meets specified functionality requirements; the department must certify eligibility within 60 days of receiving a completed application
  • Unused tax credits may be carried forward and claimed for up to 2 additional taxable years
  • The Department of Revenue is authorized to share taxpayer information with the Department of Environmental Protection for administration of the credit, subject to existing confidentiality requirements where breach constitutes a first-degree misdemeanor
  • Both the Department of Revenue and the Department of Environmental Protection are required to adopt rules for administering the credit, including application forms, certification procedures, and documentation requirements

Legislative Description

Residential Graywater System Tax Credits

Last Action

Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157)

5/5/2023

Committee Referrals

Appropriations3/27/2023
Finance and Tax3/8/2023

Full Bill Text

No bill text available