904-383-7448

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
CHAPTER 220
PART II

TAX IMPOSED; APPORTIONMENT

220.11
Tax imposed.
220.1105
Tax imposed; automatic refunds and downward adjustments to tax rates.
220.12
“Net income” defined.
220.13
“Adjusted federal income” defined.
220.131
Adjusted federal income; affiliated groups.
220.14
Exemption.
220.15
Apportionment of adjusted federal income.
220.151
Apportionment; methods for special industries.
220.152
Apportionment; other methods.
220.153
Apportionment by sales factor.
220.16
Allocation of nonbusiness income.
220.181
Enterprise zone jobs credit.
220.182
Enterprise zone property tax credit.
220.183
Community contribution tax credit.
220.184
Hazardous waste facility tax credit.
220.1845
Contaminated site rehabilitation tax credit.
220.185
State housing tax credit.
220.186
Credit for Florida alternative minimum tax.
220.1875
Credit for contributions to eligible nonprofit scholarship-funding organizations.
220.1876
Credit for contributions to the New Worlds Reading Initiative.
220.1877
Credit for contributions to eligible charitable organizations.
220.1878
Credit for contributions to the Live Local Program.
220.1895
Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.
220.19
Child care tax credits.
220.191
Capital investment tax credit.
220.1915
Credit for qualified railroad reconstruction or replacement expenditures.
220.193
Florida renewable energy production credit.
220.195
Emergency excise tax credit.
220.196
Research and development tax credit.
220.198
Experiential learning tax credit program.
220.199
Residential graywater system tax credit.
220.1991
Credit for manufacturing of human breast milk derived human milk fortifiers.
220.1992
Individuals with Unique Abilities Tax Credit Program.