Florida Statutes § 402.63 — Home Away From Home Tax Credit.

1402.63 Home Away From Home Tax Credit.—(1) DEFINITIONS.—As used in this section, the term:(a) “Annual tax credit amount” means, for any state fiscal year, the sum of the amount of tax credits approved under paragraph (5)(b), including tax credits to be taken under s. 220.18775, s. 561.12135, or s. 624.51059, which are approved for taxpayers whose taxable years begin on or after January 1 of the calendar year preceding the start of the applicable state fiscal year. (b) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. (c) “Eligible charitable organization” means an organization designated by the Department of Health as eligible to receive funding under this section. (d) “Eligible contribution” means a monetary contribution from a taxpayer, subject to the restrictions provided in this section, to an eligible charitable organization. The taxpayer making the contribution may not designate a specific family to be assisted by the eligible charitable organization as the beneficiary of the contribution. (e) “Tax credit cap amount” means the maximum annual tax credit amount that the Department of Revenue may approve for a state fiscal year. (2) HOME AWAY FROM HOME TAX CREDIT; ELIGIBILITY.—(a) The Department of Health shall designate as an eligible charitable organization an organization that meets all of the following requirements:1. Is exempt from federal income taxation under s. 501(c)(3) of the Internal Revenue Code. 2. Is a Florida entity formed under chapter 605, chapter 607, or chapter 617 whose principal office is located in this state. 3. At minimal to no cost to the family, houses families of critically ill children receiving treatment. 4. Provides to the Department of Health accurate information, including, at a minimum, a description of the services provided by the organization; the total number of individuals served through those services during the last calendar year; basic financial information regarding the organization and services; and contact information for the organization. 5. Annually submits a statement, signed under penalty of perjury by a current officer of the organization, attesting that the organization meets all criteria to qualify as an eligible charitable organization, has fulfilled responsibilities under this section for the previous fiscal year if the organization received any funding through the credit during the previous fiscal year, and intends to fulfill its responsibilities during the upcoming fiscal year. 6. Provides any documentation requested by the Department of Health to verify eligibility or compliance with this section. (b) The Department of Health may not designate as an eligible charitable organization an organization that provides abortions or pays for or provides coverage for abortions. (3) RESPONSIBILITIES OF ELIGIBLE CHARITABLE ORGANIZATIONS.—An eligible charitable organization that receives a contribution under this section shall do all of the following:(a) Apply for admittance into the Department of Law Enforcement’s Volunteer and Employee Criminal History System and, if accepted, conduct background screening on all volunteers and staff working directly with children in any program funded under this section pursuant to s. 943.0542. Background screening must meet level 2 screening standards pursuant to s. 435.04 and must include, but need not be limited to, a check of the Dru Sjodin National Sex Offender Public Website. (b) Expend 100 percent of any contributions received under this section for the expansion of current structures or the construction of new facilities for the purpose specified in subparagraph (2)(a)3. (c) Annually submit to the Department of Health:1. An audit of the eligible charitable organization conducted by an independent certified public accountant in accordance with auditing standards generally accepted in the United States, government auditing standards, and rules adopted by the Auditor General. The audit report must include a report on financial statements presented in accordance with generally accepted accounting principles. The audit report must be provided to the Department of Health within 180 days after completion of the eligible charitable organization’s fiscal year; and 2. A copy of the eligible charitable organization’s most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form (Form 990), if such form was required to be filed with the Internal Revenue Service. (d) Notify the Department of Health immediately if it is in jeopardy of losing the eligible charitable organization designation under this section. (e) Upon receipt of a contribution, provide the taxpayer that made the contribution with a certificate of contribution. A certificate of contribution must include the taxpayer’s name and, if available, a federal employer identification number, the amount contributed, the date of contribution, and the name of the eligible charitable organization. (4) RESPONSIBILITIES OF THE DEPARTMENT OF HEALTH.—The Department of Health shall do all of the following:(a) Annually redesignate eligible charitable organizations that have complied with all requirements of this section. (b) Remove the designation of organizations that fail to meet all requirements of this section. An organization that has had its designation removed by the Department of Health may reapply for designation as an eligible charitable organization, and the Department of Health may redesignate such organization, if it meets the requirements of this section and demonstrates through its application that all factors leading to its removal as an eligible charitable organization have been sufficiently addressed. (c) Work with each eligible charitable organization to assist in the maintenance of eligibility requirements until the completion of any construction project involving funds awarded in accordance with this section. The Department of Health shall establish a redesignation window for which an organization may be redesignated without the recoupment of funds. (d) Publish information about the tax credit and eligible charitable organizations on the Department of Health’s website. The website must, at a minimum, provide all of the following:1. The requirements and process for becoming designated or redesignated as an eligible charitable organization. 2. A list of the eligible charitable organizations that are currently designated by the Department of Health and the information provided under subparagraph (2)(a)4. regarding each eligible charitable organization. 3. The process for a taxpayer to select an eligible charitable organization as the recipient of funding through a tax credit. (e) Compel the return of funds that were provided to an eligible charitable organization that fails to comply with the requirements of this section. Eligible charitable organizations subject to return of funds are ineligible to receive funding under this section for a period of 10 years after final agency action to compel the return of funds.1. In order to encourage the completion of all construction projects, the Department of Health shall establish a process to determine whether an eligible charitable organization has failed to fulfill its responsibilities under this section. The process must require an eligible charitable organization to provide documentation of good faith efforts made to complete construction, including, but not limited to, plans and status updates on the project. 2. An eligible charitable organization that no longer meets the eligibility requirements under this section and makes no effort in conjunction with the Department of Health to rectify the situation is subject to return of funds. (f) Analyze the use of funding provided by the tax credit authorized under this section and submit a report to the Governor, the President of the Senate, and the Speaker of the House of Representatives annually, beginning October 1, 2026. The report must, at a minimum, include the total funding amount provided under this section and the amounts provided to each eligible charitable organization; describe the eligible charitable organizations that were funded; and assess the outcomes that were achieved, as well as the projects in progress, using the funding. (5) HOME AWAY FROM HOME TAX CREDIT; APPLICATIONS, TRANSFERS, AND LIMITATIONS.—(a) Beginning in the 2026-2027 fiscal year, the tax credit cap amount is $13 million in each fiscal year. (b) A taxpayer may submit an application to the Department of Revenue for a tax credit or credits to be taken under one or more of s. 220.18775, s. 561.12135, or s. 624.51059, beginning at 9 a.m. on the first day of the calendar year which is not a Saturday, Sunday, or legal holiday. The Department of Revenue may not approve applications for a tax credit under this section for state fiscal years after the 2031-2032 fiscal year.1. The taxpayer must specify in the application each tax for which the taxpayer requests a credit and the applicable taxable year for a credit under s. 220.18775 or s. 624.51059 or the applicable state fiscal year for a credit under s. 561.12135. For purposes of s. 220.18775, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that year pursuant to s. 220.222. For purposes of s. 624.51059, a taxpayer may apply for a credit to be used for a prior taxable year before the date the taxpayer is required to file a return for that prior taxable year pursuant to ss. 624.509 and 624.5092. The application must specify the eligible charitable organization to which the proposed contribution will be made. The Department of Revenue shall approve tax credits on a first-come, first-served basis and must obtain the division’s approval before approving a tax credit under s. 561.12135. 2. Within 10 days after approving or denying an application, the Department of Revenue shall provide a copy of its approval or denial letter to the eligible charitable organization specified by the taxpayer in the application. (c) If a tax credit approved under paragraph (b) is not fully used within the specified state fiscal year for credits under s. 561.12135 or against taxes due for the specified taxable year for credits under s. 220.18775 or s. 624.51059 because of insufficient tax liability on the part of the taxpayer, the unused amount must be carried forward for a period not to exceed 10 years. For purposes of s. 220.18775, a credit carried forward may be used in a subsequent year after applying the other credits and unused carryovers in the order provided in s. 220.02(8). (d) A taxpayer may not convey, transfer, or assign an approved tax credit or a carryforward tax credit to another entity unless all of the assets of the taxpayer are conveyed, assigned, or transferred in the same transaction. However, a tax credit under s. 220.18775, s. 561.12135, or s. 624.51059 may be conveyed, transferred, or assigned between members of an affiliated group of corporations if the type of tax credit under s. 220.18775, s. 561.12135, or s. 624.51059 remains the same. A taxpayer shall notify the Department of Revenue of its intent to convey, transfer, or assign a tax credit to another member within an affiliated group of corporations. The amount conveyed, transferred, or assigned is available to another member of the affiliated group of corporations upon approval by the Department of Revenue. The Department of Revenue shall obtain the division’s approval before approving a conveyance, transfer, or assignment of a tax credit under s. 561.12135. (e) Within any state fiscal year, a taxpayer may rescind all or part of a tax credit approved under paragraph (b). The amount rescinded becomes available for that state fiscal year to another eligible taxpayer as approved by the Department of Revenue if the taxpayer receives notice from the Department of Revenue that the rescindment has been accepted by the Department of Revenue. The Department of Revenue must obtain the division’s approval before accepting the rescindment of a tax credit under s. 561.12135. Any amount rescinded under this paragraph must become available to an eligible taxpayer on a first-come, first-served basis based on tax credit applications received after the date the rescindment is accepted by the Department of Revenue. (f) Within 10 days after approving or denying the conveyance, transfer, or assignment of a tax credit under paragraph (d), or the rescindment of a tax credit under paragraph (e), the Department of Revenue shall provide a copy of its approval or denial letter to the eligible charitable organization specified by the taxpayer. The Department of Revenue shall also include the eligible charitable organization specified by the taxpayer on all letters or correspondence of acknowledgment for tax credits. (g) For purposes of calculating the underpayment of estimated corporate income taxes under s. 220.34 and tax installment payments for taxes on insurance premiums or assessments under s. 624.5092, the final amount due is the amount after credits earned under s. 220.18775 or s. 624.51059 for contributions to eligible charitable organizations are deducted.1. For purposes of determining whether a penalty or interest under s. 220.34(2)(d)1. will be imposed for underpayment of estimated corporate income tax, a taxpayer may, after earning a credit under s. 220.18775, reduce any estimated payment in that taxable year by the amount of the credit. 2. For purposes of determining whether a penalty under s. 624.5092 will be imposed, an insurer may, after earning a credit under s. 624.51059 for a taxable year, reduce any installment payment for such taxable year by 27 percent of the amount of the net tax due as reported on the return for the preceding year under s. 624.5092(2)(b) by the amount of the credit. (6) PRESERVATION OF CREDIT.—If any provision or portion of this section, s. 220.18775, s. 561.12135, or s. 624.51059 or the application thereof to any person or circumstance is held unconstitutional by any court or is otherwise declared invalid, the unconstitutionality or invalidity does not affect any credit earned under s. 220.18775, s. 561.12135, or s. 624.51059 by any taxpayer with respect to any contribution paid to an eligible charitable organization before the date of a determination of unconstitutionality or invalidity. The credit will be allowed at such time and in such a manner as if a determination of unconstitutionality or invalidity had not been made, provided that nothing in this subsection by itself or in combination with any other provision of law may result in the allowance of any credit to any taxpayer in excess of one dollar of credit for each dollar paid to an eligible charitable organization. (7) ADMINISTRATION; RULES.—(a) The Department of Revenue, the division, and the Department of Health may develop a cooperative agreement to assist in the administration of this section, as needed. (b) The Department of Revenue may adopt rules necessary to administer this section and ss. 220.18775, 561.12135, and 624.51059, including rules establishing application forms, procedures governing the approval of tax credits and carryforward tax credits under subsection (5), and procedures to be followed by taxpayers when claiming approved tax credits on their returns. (c) The division may adopt rules necessary to administer its responsibilities under this section and s. 561.12135. (d) The Department of Health may adopt rules necessary to administer this section, including, but not limited to, rules establishing application forms for organizations seeking designation as eligible charitable organizations under this act. (e) Notwithstanding any provision of s. 213.053, sharing information with the division related to a tax credit under this section is considered the conduct of the Department of Revenue’s official duties as contemplated in s. 213.053(8)(c), and the Department of Revenue and the division are specifically authorized to share information as needed to administer this section.