Bill > H0939

This bill modifies Section 202.26 of the Florida Statutes, which addresses the Department of Revenue's powers in administering taxes. Specifically, the bill changes the rules for filing tax returns by requiring that the department's regulations allow a taxpayer's return to be considered timely if it is filed by 11:59 p.m. on the due date. This provision appears to provide taxpayers with more flexibility in meeting filing deadlines by explicitly allowing returns submitted up to the last minute of the due date to be accepted as timely. The bill will take effect on July 1, 2025, giving tax authorities and taxpayers time to prepare for and understand the new rule. The change is likely intended to reduce potential penalties for taxpayers who might otherwise miss a filing deadline by a small margin, offering a more lenient approach to tax return submission.

Budget and Finance

https://www.flsenate.gov/Session/Bill/2025/939