F L O R I D A H O U S E OF R E P R E S E N T A T I V E S

HB XX 2018

1 A bill to be entitled
2 An act relating to income taxation; amending s. 220.197, F.S.; establishing a universal
3 charitable credit; directing the department of revenue to develop policies and
4 procedures to administer a universal charitable credit, including a publicly available list
5 of qualified charitable organizations; providing an effective date.

6 Be It Enacted by the Legislature of the State of Florida:

7 Section 1. Subsection 197 is added to section 220, Florida Statutes, to read:

8 220.197. Florida Universal Charitable Credit
9 (1) This section may be cited as the Florida Universal Charitable Credit.
10 (2) The purpose of this section is to permit taxpayers to direct a portion of their state
11 income tax liability to qualified charitable organizations designated 501(c)(3) in the
12 Internal Revenue Code resulting in significant financial and civic benefits for our state.
13 (3) As used in this section, the term:
14 (a) Annual tax credit amount means, for any state fiscal year, the sum of the
15 amount of tax credits approved under paragraph (4)(b), which are approved for a
16 taxpayer whose taxable year begins on or after January 1 of the calendar year
17 preceding the start of the applicable state fiscal year.
18 (b) Department means the Department of Revenue.
19 (c) Qualified charitable organization list means the list of qualified charitable
20 organizations as defined in this section.
21 (d) Eligible contribution means a voluntary cash contribution from a taxpayer,
22 subject to the restrictions provided in this section, to a qualified charitable
23 organization.
24 (e) "Qualified charitable organizations" means charitable organizations that are:
25 1. Florida entities formed under chapter 617, and whose principal offices
26 are located in the state which are exempt from federal income tax

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 F L O R I D A H O U S E OF R E P R E S E N T A T I V E S

HB XX 2018

1 pursuant to s. 501(c)(3) of the Internal Revenue Code,

2 2. not under suspension per section 501(p) of the internal revenue code
3 or revocation per the Internal Revenue Bulletin, and
4 3. in good standing with the Florida Department of Revenue at the time
5 of the contribution.
6 (4) Universal charitable credit eligibility.
7 (a) The Florida Universal Charitable Credit is established.

8 (b) A credit is allowed against the taxes imposed by this title for voluntary cash
9 contributions by the taxpayer or on the taxpayer's behalf during the taxable year
10 to qualified charitable organizations not to exceed:

11 1. Five hundred dollars in any taxable year for a taxpayer who files as:
12 single individual, head of household or married filing separately.
13 2. One thousand dollars in any taxable year for a married couple filing a
14 joint return.
15 (c) If a credit approved under paragraph (b) is not fully used within the specified
16 state fiscal year for credits under 220.197. Florida Universal Charitable
17 Credit because of insufficient tax liability on the part of the taxpayer, the unused
18 amount may not be carried forward or refunded.
19 (d) The annual tax credit amount allowed by this section is in lieu of a deduction
20 pursuant to section 170 of the internal revenue code and taken for state tax
21 purposes.
22 (e) Taxpayers taking a credit authorized by this section shall provide the names
23 of the qualified charitable organizations and the amount of the contributions to
24 the department of revenue on forms provided by the department.
25 (f) Taxpayers choosing to make voluntary cash contributions through an
26 umbrella charitable organization that collects donations on behalf of member
27 charities shall designate that the donations be directed only to member

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 F L O R I D A H O U S E OF R E P R E S E N T A T I V E S

HB XX 2018

1 charitable organizations that would qualify under this section on a stand-alone

2 basis.
3 (5) Administration; rules.
4 (a) The department shall develop a qualified charitable organization list and
5 make it available to the public to assist in the administration of this section.
6 (b) The department shall adopt rules necessary to administer this section,
7 including rules and procedures governing the approval of tax credits under
8 subsection (4), and procedures to be followed by taxpayers when claiming
9 approved credits on their returns.
10 (6) Notwithstanding any other provision of law, the department of revenue shall settle,
11 assess or determine the tax of an applicant under this subsection within 90 days of the
12 filing of all required final returns or reports in accordance with Chapter 220. Florida
13 Income Tax Code.
14 (7) Preservation of credit. If any provision or portion of this section or the application
15 thereof to any person or circumstance is held unconstitutional by any court or is
16 otherwise declared invalid, the unconstitutionality or invalidity shall not affect any
17 credit earned under 220.197. Florida Universal Charitable Credit by any taxpayer
18 with respect to any contribution paid to qualified charitable organizations before the
19 date of a determination of unconstitutionality or invalidity. Such credit shall be allowed
20 at such time and in such a manner as if a determination of unconstitutionality or
21 invalidity had not been made, provided that nothing in this subsection by itself or in
22 combination with any other provision of law shall result in the allowance of any credit to
23 any taxpayer in excess of one dollar of credit for each dollar paid to a qualified
24 charitable organization.
25 (8) Effective date. This section shall take effect upon becoming law and shall apply to
26 tax years beginning on or after January 1, 2018.
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