Bill > S0844

This bill modifies provisions related to aviation fuel taxes in Florida, primarily by adjusting the tax rate and altering eligibility for certain tax credits or refunds. Specifically, it reduces the excise tax on aviation fuel from 6.9 cents to 4.27 cents per gallon, a change that will take effect on July 1, 2019. The bill also revises the conditions under which licensed wholesalers and terminal suppliers can receive refunds or credits for previously paid excise taxes on aviation fuel delivered to air carriers, by imposing a sunset date of July 1, 2016, for the previous workforce expansion incentive program. Additionally, it clarifies and maintains exemptions for aviation fuel used in flight training programs at accredited colleges and universities, and adjusts the tax and refund amounts for kerosene used for home heating and cooking to align with the new 4.27-cent rate.