summary
Introduced
02/05/2019
02/05/2019
In Committee
02/13/2019
02/13/2019
Crossed Over
Passed
Dead
05/03/2019
05/03/2019
Introduced Session
2019 Regular Session
Bill Summary
Authorizes certified organizations to receive refund of certain sales taxes collected for purposes relating to job training & employment services; specifies annual maximum allowable tax refund; provides requirements for receiving refund; authorizes DEO to certify organizations; authorizes DOR to audit any refund issued; provides applicable interest rate on overpayments & payments to ineligible organizations; requires certified organizations to provide an annual report to DEO.
AI Summary
This bill authorizes certified job training organizations, which are 501(c)(3) nonprofit organizations that provide job training and employment services to low-income individuals, those with workplace disadvantages, or those with barriers to employment, to receive a refund of up to 10% of the sales tax they remitted in the prior fiscal year on sales of donated goods. The total amount of refunds issued cannot exceed $2 million per year and will be granted on a first-come, first-served basis. The organizations must apply for the refund annually and provide a report on how the refund was used, such as for growth in employment hours or providing job training and employment services. The Department of Economic Opportunity is responsible for certifying the organizations and the Department of Revenue can audit any refunds issued.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (1)
Last Action
Died in Ways and Means Committee (on 05/03/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2019/643 |
| Bill | https://www.flsenate.gov/Session/Bill/2019/643/BillText/Filed/PDF |
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