Florida Statute 220.19 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.19

¹220.19 Child care tax credits.—

(1) For taxable years beginning on or after January 1, 2024, there is allowed a credit pursuant to s. 402.261 against any tax due for a taxable year under this chapter after the application of any other allowable credits by the taxpayer. The credit must be earned pursuant to s. 402.261 on or before the date the taxpayer is required to file a return pursuant to s. 220.222.

(2) A taxpayer that files a consolidated return in this state as a member of an affiliated group under s. 220.131(1) may be allowed the credit on a consolidated return basis; however, the total credit taken by the affiliated group is subject to the limitation established under s. 402.261(2)(d).

(3) The provisions of s. 402.261 apply to the credit authorized by this section.

(4) If a taxpayer applies and is approved for a credit under s. 402.261 after timely requesting an extension to file under s. 220.222(2):

(a) The credit does not reduce the amount of tax due for purposes of the department’s determination as to whether the taxpayer was in compliance with the requirement to pay tentative taxes under ss. 220.222 and 220.32.

(b) The taxpayer’s noncompliance with the requirement to pay tentative taxes shall result in the revocation and rescindment of any such credit.

(c) The taxpayer shall be assessed for any taxes, penalties, or interest due from the taxpayer’s noncompliance with the requirement to pay tentative taxes.

(5) For purposes of calculating the underpayment of estimated corporate income taxes under s. 220.34, the final amount due is the amount after credits earned under this section are deducted. For purposes of determining if a penalty or interest under s. 220.34(2)(d)1. will be imposed for underpayment of estimated corporate income tax, a taxpayer may, after earning a credit under this section, reduce any estimated payment in that taxable year by the amount of the credit.

History.—s. 4, ch. 98-293; s. 36, ch. 2000-210; s. 5, ch. 2009-20; s. 39, ch. 2024-158.

¹Note.—

A. Section 55, ch. 2024-158, provides that “[t]he amendments made by this act to ss. 220.19, 624.509, and 624.5107, Florida Statutes, and ss. 211.0254, 212.1835, 402.261, and 561.1214, Florida Statutes, as created by this act, apply retroactively to January 1, 2024.”

B. Section 61, ch. 2024-158, provides:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to ss. 206.9931, 212.05, 212.054, 213.21, 213.67, 220.03, 220.19, 220.1915, 624.509, and 624.5107, Florida Statutes, and the creation by this act of ss. 211.0254, 212.1835, 220.1992, 402.261, and 561.1214, Florida Statutes. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection 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 shall take effect upon this act becoming a law and expires July 1, 2027.”

F.S. 220.19 on Google Scholar

F.S. 220.19 on Casetext

Amendments to 220.19

Arrestable Offenses / Crimes under Fla. Stat. 220.19

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.19.

Annotations, Discussions, Cases:

Cases Citing Statute 220.19

Total Results: 5

Stanley v. Ramsay

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-24T00:53:00-07:00

Snippet: Third District Court of Appeal State of Florida Opinion filed April 24, 2019. Not final until disposition of timely filed motion for rehearing. ________________ No. 3D19-166 Lower Tribunal No. 18-1365-K ________________ Skip Stuart Stanley, Appellant, vs. Sher

Stanley v. Ramsay

Court: Fla. Dist. Ct. App. | Date Filed: 2019-02-26T23:53:00-08:00

Snippet: Third District Court of Appeal State of Florida Opinion filed February 27, 2019. ________________ No. 3D19-166 Lower Tribunal No. 18-1365-K ________________ Skip Stuart Stanley, Appellant, vs. Sheriff Rick Ramsay, Appellee. ________________ No. 3D19-167 Lower Tribunal No. 18-1366-K ______________

E.C. Fitz Co., Inc. v. Eldridge

Court: Fla. | Date Filed: 1937-10-23T00:00:00-08:00

Citation: 176 So. 539, 129 Fla. 647, 1937 Fla. LEXIS 1158

Snippet: the yearly crop began. Long v. Hines, 40 Kan. 220, 19 Pac. R. 796, 10 A.S.R. 192; Hutchinson v. Ford,

Summerlin v. Orange Shores, Inc.

Court: Fla. | Date Filed: 1929-05-28T00:00:00-08:00

Citation: 122 So. 508, 97 Fla. 996, 1929 Fla. LEXIS 1013

Snippet: the yearly crop began. Long v. Hines, 40 Kan. 220, 19 Pac. R. 796, 10 A. S. R. 192; Hutchinson v. Ford

Segars v. State of Florida

Court: Fla. | Date Filed: 1927-12-14T00:00:00-08:00

Citation: 115 So. 537, 94 Fla. 1128

Snippet: numerous cases applying this rule cited in 25 C. J. 220 and 19 Cyc., p. 23, et seq. This is a rule to be used