Revenue Law Library

Effective Date: July 1, 2011 (For tax years beginning on or after January 1, 2013 … Any taxpayer (excluding financial organizations, banks, savings associations, international …

Allows certain qualifying businesses that do not have sufficient business tax liability to carry forward and use the capital investment tax credit in years 21 - 30 after the …

Defines a “job” to mean a full-time position consistent with terms used by the Department of Economic Opportunity

Effective Date: January 1, 2012 (For Taxable Years Ending in 2012 … Provides a credit for emergency excise tax credits that are earned, but not yet taken, for taxable years ending in …

Effective January 1, 2012, repeals the emergency excise tax

Effective Date: January 1, 2012 (For Tax Years Beginning On or After January 1, 2012 … Effective January 1, 2012, increases the exemption allowed in computing a taxpayer’s liability …

Removes the limitation of 75 percent of the tax due on the amount of tax credit that may be claimed against the corporate income tax for contributions to nonprofit …

Provides that a corporate income tax credit for spaceflight projects and the research and development corporate income tax credit are the last two credits in the order in which …

Transfers the application process for the renewable energy technologies investment tax credit from the Florida Energy and Climate Commission to the Department of Agriculture and …

Effective Date: July 1, 2011 (For Tax Years Beginning On or After January 1, 2012 … For taxable years beginning on or after January 1, 2012, authorizes a tax credit equal to 10 …