Florida Statutes

Fla. Stat. § 220.02 (2025)

Legislative intent.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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220.02 Legislative intent.—

(1) It is the intent of the Legislature in enacting this code to impose a tax upon all corporations, organizations, associations, and other artificial entities which derive from this state or from any other jurisdiction permanent and inherent attributes not inherent in or available to natural persons, such as perpetual life, transferable ownership represented by shares or certificates, and limited liability for all owners. It is intended that any limited liability company that is classified as a partnership for federal income tax purposes and is defined in and organized pursuant to chapter 605 or qualified to do business in this state as a foreign limited liability company not be subject to the tax imposed by this code. It is the intent of the Legislature to subject such corporations and other entities to taxation hereunder for the privilege of conducting business, deriving income, or existing within this state. This code is not intended to tax, and shall not be construed so as to tax, any natural person who engages in a trade, business, or profession in this state under his or her own or any fictitious name, whether individually as a proprietorship or in partnership with others, or as a member or a manager of a limited liability company classified as a partnership for federal income tax purposes; any estate of a decedent or incompetent; or any testamentary trust. However, a corporation or other taxable entity which is or which becomes partners with one or more natural persons shall not, merely by reason of being a partner, exclude from its net income subject to tax its respective share of partnership net income. This statement of intent shall be given preeminent consideration in any construction or interpretation of this code in order to avoid any conflict between this code and the mandate in s. 5, Art. VII of the State Constitution that no income tax be levied upon natural persons who are residents and citizens of this state.

(2) It is the intent of the Legislature that the tax levied by this code be construed to be an excise or privilege tax measured by net income and that such tax not be deemed or construed to be a property tax or a tax on property or a tax measured by the value of property for any purpose.

(3) It is the intent of the Legislature that the income tax imposed by this code utilize, to the greatest extent possible, concepts of law which have been developed in connection with the income tax laws of the United States, in order to:

(a) Minimize the expenses of the Department of Revenue and difficulties in administering this code;

(b) Minimize the costs and difficulties of taxpayer compliance; and

(c) Maximize, for both revenue and statistical purposes, the sharing of information between the state and the Federal Government.

(4) It is the intent of the Legislature that the tax imposed by this code be prospective in effect only. Consistent with this intention and the intent expressed in subsection (3), it is hereby declared to be the intent of the Legislature that:

(a) “Income,” for purposes of this code, including gains from the sale, exchange, or other disposition of property, be deemed to be created for Florida income tax purposes at such time as such income is realized for federal income tax purposes;

(b) No accretion of value, no accrual of gain, and no acquisition of a right to receive or accrue income which has occurred or been generated prior to November 2, 1971, be deemed to be “property,” or an interest in property, for any purpose under this code; and

(c) All income realized for federal income tax purposes after November 2, 1971, be subject to taxation in full by this state and be taxed in the manner and to the extent provided in this code.

(5) It is the intent of the Legislature that, if there is included in any taxpayer’s net income subject to tax under this code any item or items of income which are determined to be improperly so included because of a conflict with any federal statute, the Constitution of the United States, or the State Constitution, all such items of income be excluded from the net incomes of all taxpayers subject to tax under this code, but all other provisions of this chapter, and their application, not be invalidated or in any way impaired by such required exclusion of an item or items of income.

(6)(a) It is the intent of the Legislature that the enterprise zone jobs credit provided by s. 220.181 be applicable only to those businesses located in an enterprise zone. It is further the intent of the Legislature to provide an incentive for the increased provision of employment opportunities leading to the improvement of the quality of life of those employed and the positive expansion of the economy of the state as well as the economy of present enterprise zones.

(b) Any person charged with any criminal offense arising from a civil disorder associated with an emergency, as defined in s. 220.03(1)(i), and found guilty, whether or not adjudication of guilt or imposition of sentence is suspended, deferred, or withheld, is not eligible to make application for, receive, or in any other manner enjoy the benefits or any form of assistance available under chapter 80-247, Laws of Florida.

(7)(a) It is the intent of the Legislature that the enterprise zone property tax credit provided by s. 220.182 be applicable only to those new or expanded businesses located in enterprise zones which make a positive expansionary contribution to the economy of this state and to the economy of their local communities in terms of new jobs for residents of enterprise zones and improvements to real and personal property located in enterprise zones.

¹(8) It is the intent of the Legislature that credits against either the corporate income tax or the franchise tax be applied in the following order: those enumerated in s. 631.828, those enumerated in s. 220.191, those enumerated in s. 220.181, those enumerated in s. 220.183, those enumerated in s. 220.182, those enumerated in s. 220.1895, those enumerated in s. 220.195, those enumerated in s. 220.184, those enumerated in s. 220.186, those enumerated in s. 220.1845, those enumerated in s. 220.19, those enumerated in s. 220.185, those enumerated in s. 220.1875, those enumerated in s. 220.1876, those enumerated in s. 220.1877, those enumerated in s. 220.18775, those enumerated in s. 220.1878, those enumerated in s. 288.062, those enumerated in former s. 288.9916, those enumerated in former s. 220.1899, those enumerated in former s. 220.194, those enumerated in s. 220.196, those enumerated in s. 220.198, those enumerated in s. 220.1915, those enumerated in s. 220.199, those enumerated in s. 220.1991, and those enumerated in s. 220.1992.

(9) Notwithstanding any other provision of this chapter, it is the intent of the Legislature that, except as otherwise provided under the Internal Revenue Code, for the purposes of this chapter, the term “qualified subchapter S subsidiary,” as that term is defined in s. 1361(b)(3) of the Internal Revenue Code, shall not be treated as a separate corporation or entity from the S corporation parent to which the subsidiary’s assets, liabilities, income, deductions, and credits are attributed under s. 1361(b)(3) of the Internal Revenue Code.

History.—s. 1, ch. 71-984; s. 1, ch. 72-278; s. 5, ch. 80-77; ss. 1, 5, 6, ch. 80-247; ss. 1, 9, 10, ch. 80-248; s. 2, ch. 82-119; s. 3, ch. 82-177; s. 5, ch. 82-232; s. 59, ch. 83-3; s. 11, ch. 83-297; ss. 18, 19, ch. 83-310; s. 10, ch. 83-334; s. 36, ch. 84-356; s. 16, ch. 87-99; s. 15, ch. 88-201; s. 22, ch. 88-388; s. 8, ch. 89-167; s. 48, ch. 94-136; s. 1517, ch. 95-147; s. 3, ch. 97-50; s. 1, ch. 98-61; s. 2, ch. 98-100; s. 7, ch. 98-101; s. 11, ch. 98-132; s. 2, ch. 98-189; s. 1, ch. 98-293; s. 22, ch. 98-342; s. 94, ch. 99-2; ss. 16, 17, ch. 99-378; ss. 29, 30, ch. 2000-210; s. 6, ch. 2001-225; s. 23, ch. 2005-287; s. 11, ch. 2006-230; s. 2, ch. 2009-50; s. 5, ch. 2010-24; s. 11, ch. 2010-147; ss. 5, 6, ch. 2011-76; s. 14, ch. 2013-16; s. 15, ch. 2015-148; s. 25, ch. 2015-221; s. 41, ch. 2020-2; s. 29, ch. 2021-31; s. 4, ch. 2021-193; s. 25, ch. 2022-97; s. 17, ch. 2023-17; s. 27, ch. 2023-157; s. 21, ch. 2023-173; s. 36, ch. 2024-158; s. 17, ch. 2025-5; s. 59, ch. 2025-208.

¹Note.—

A. Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

B. Section 41, ch. 2022-97, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing changes related to the Strong Families tax credit program and the New Worlds Reading Initiative tax credit program made by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

C. Section 43, ch. 2023-17, provides:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Live Local Program created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

“(2) This section expires July 1, 2026.”

D. Section 67, ch. 2025-208, provides that “[t]he Department of Revenue and the Department of Commerce are authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Rural Community Investment Program. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

E. Section 89, ch. 2025-208, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Home Away From Home Tax Credit. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”

Notes of Decisions

Cited in 18 cases (2 in the last 5 years), 1977–2024 · leading case: SRG CORP. v. Dep't of Revenue, 365 So. 2d 687 (Fla. 1978).

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SRG CORP. v. Dep't of Revenue, 365 So. 2d 687 (Fla. 1978). · cites it 9× “Essentially, the Department of Revenue asserts *689 that recognition of income by the federal government is the event which brings the Florida tax into operation. We disagree.”

Dep't of Revenue v. Parker Banana Co., 391 So. 2d 762 (Fla. 2d DCA 1980). · cites it 2× “" Section 220.02, Florida Statutes (1971). The statute under review, section 214.”

Shell Oil Co. v. Dep't of Revenue, 496 So. 2d 789 (Fla. 1986). · cites it 7× “75 (1940); § 220.02(4)(a), Fla. Stat. (Supp. 1972). Realization occurs when a taxpayer receives actual economic *791 gain from the disposition of property.”

Dep't of Revenue v. Leadership Hous., Inc., 343 So. 2d 611 (Fla. 1977). · cites it 2× “cle I, Florida Constitution, and Section 1, Fourteenth Amendment, United States Constitution), operate retroactively to tax property appreciation occurring prior to November 2, 1971, even though the sale or other transfer of such property which "triggered" the income tax on…”

Clearwater Fed. Sav. & Loan Ass'n v. Dept. of Rev., 350 So. 2d 1134 (Fla. 2d DCA 1977). · cites it 2× “Under Section 220.02(3) of the Florida Statutes, the concepts embodied in Section 111 of the Internal Revenue Code should be utilized in determining petitioner's Florida income tax.”

Dep't of Revenue v. Seaboard Coastline R.R., 480 So. 2d 1349 (Fla. 1st DCA 1985). · cites it 9× “The statute in question, Section 220.02(3), Florida Statutes, is embodied in the general statement of legislative intent and provides: It is the intent of the Legislature that the income tax imposed by this code utilize, to the greatest extent possible, concepts of law which…”

Dept. of Rev. v. Am. Tel. & Tel. Co., 431 So. 2d 1025 (Fla. 1st DCA 1983). · cites it 2× “Section 220.02(3), Florida Statutes (Supp.”

Kpmg Peat Marwick v. Nat. Union Fire Ins. Co., 765 So. 2d 36 (Fla. 2000). “Unlike an attorney who is required to zealously represent a client's position in an adversarial setting, [2] an independent auditor who is hired to give an opinion on a client's financial statements must do so with an independent impartiality which contemplates reliance upon the…”

Roger Dean Enter. v. STATE, ETC., 387 So. 2d 358 (Fla. 1980). “We do not believe the explanation of legislative intent contained in Section 220.02(4) conflicts with Section 220.”

Shell Oil Co. v. Dept. of Revenue, 461 So. 2d 959 (Fla. 1st DCA 1984). · cites it 2× “As a corollary argument Shell contends that Section 220.02(5), Florida Statutes, [2] requires the complete exclusion of income derived from outer continental shelf oil because including that income would cause a *961 conflict with a federal statute, in this case the OCSLA.”

HEFTLER CONST. CO. v. Florida Dept. of Revenue, 438 So. 2d 139 (Fla. 3d DCA 1983). · cites it 4× “For purposes of federal income tax a partnership does not own property separate and apart from the ownership of its partners; the partners own at all times the partnership assets as well as the business and are never separated therefrom.”

Roger Dean Enter., Inc. v. Dep't of Rev., 371 So. 2d 101 (Fla. 4th DCA 1978). “*105 We do not believe the explanation of legislative intent contained in Section 220.02(4) conflicts with Section 220.”

Show all 18 citing cases →

— 220.02(1) — 2 cases

W. Acc. Co. v. St. Dept. of Rev., 472 So. 2d 497 (Fla. 1st DCA 1985).

Broward Cnty. v. Obermayr, 397 So. 2d 1175 (Fla. 4th DCA 1981).

— 220.02(3) — 9 cases

SRG CORP. v. Dep't of Revenue, 365 So. 2d 687 (Fla. 1978). “Essentially, the Department of Revenue asserts *689 that recognition of income by the federal government is the event which brings the Florida tax into operation. We disagree.”

Dep't of Revenue v. Seaboard Coastline R.R., 480 So. 2d 1349 (Fla. 1st DCA 1985). “The statute in question, Section 220.02(3), Florida Statutes, is embodied in the general statement of legislative intent and provides: It is the intent of the Legislature that the income tax imposed by this code utilize, to the greatest extent possible, concepts of law which…”

Dept. of Rev. v. Am. Tel. & Tel. Co., 431 So. 2d 1025 (Fla. 1st DCA 1983). “Section 220.02(3), Florida Statutes (Supp.”

Clearwater Fed. Sav. & Loan Ass'n v. Dept. of Rev., 350 So. 2d 1134 (Fla. 2d DCA 1977). “Under Section 220.02(3) of the Florida Statutes, the concepts embodied in Section 111 of the Internal Revenue Code should be utilized in determining petitioner's Florida income tax.”

HEFTLER CONST. CO. v. Florida Dept. of Revenue, 438 So. 2d 139 (Fla. 3d DCA 1983). “For purposes of federal income tax a partnership does not own property separate and apart from the ownership of its partners; the partners own at all times the partnership assets as well as the business and are never separated therefrom.”

— 220.02(4) — 3 cases

Roger Dean Enter. v. STATE, ETC., 387 So. 2d 358 (Fla. 1980). “We do not believe the explanation of legislative intent contained in Section 220.02(4) conflicts with Section 220.”

— 220.02(4)(a) — 4 cases

Dep't of Revenue v. Leadership Hous., Inc., 343 So. 2d 611 (Fla. 1977). “cle I, Florida Constitution, and Section 1, Fourteenth Amendment, United States Constitution), operate retroactively to tax property appreciation occurring prior to November 2, 1971, even though the sale or other transfer of such property which "triggered" the income tax on…”

Shell Oil Co. v. Dep't of Revenue, 496 So. 2d 789 (Fla. 1986). “75 (1940); § 220.02(4)(a), Fla. Stat. (Supp. 1972). Realization occurs when a taxpayer receives actual economic *791 gain from the disposition of property.”

— 220.02(4)(c) — 1 case

— 220.02(5) — 2 cases

Shell Oil Co. v. Dept. of Revenue, 461 So. 2d 959 (Fla. 1st DCA 1984). “As a corollary argument Shell contends that Section 220.02(5), Florida Statutes, [2] requires the complete exclusion of income derived from outer continental shelf oil because including that income would cause a *961 conflict with a federal statute, in this case the OCSLA.”

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