FL H1137

Creates s. 561.1215, F.S., allowing alcoholic beverage distributors to deduct excise taxes on monthly reports for products that become unsellable due to warehouse breakage, spoliation, evaporation, expiration, or unfitness for human consumption

Establishes deduction rates of 0.49% of gross tax for vinous beverages, 0.15% for spirituous beverages, and 0.20% for malt beverages (or actual breakage/spoliation for malt beverages, elected annually)

Defines "extraordinary loss" as unusual losses from acts of God, shipping accidents, or manufacturer recalls requiring product destruction—these are excluded from standard deductions but allow actual gallonage deduction with proper documentation

Requires distributors to immediately notify the Division of Alcoholic Beverages and Tobacco of extraordinary losses and provide proof through traffic accident reports, division employee documentation, or other appropriate evidence before claiming tax credits

Applies retroactively to January 1, 2025, and takes effect upon becoming law; the Division must retain all completed forms for 3 years and may adopt rules to implement the section