Signed by Governor Rick Scott

Vote Smart's Synopsis:

Vote to pass a bill that amends the state's tax plan, which includes new tax holidays for back-to-school shoppers and storm preparation.

Highlights:

• Prohibits cities and counties from enacting local ordinances that prohibit the sale of any item if there is a tax involved in the purchase (Sec. 48).

• Establishes a 7-day disaster preparedness tax holiday in June and a 3-day tax holiday in August for back-to-school shopping (Secs. 39 & 40).

• Authorizes temporary tax relief for hurricane recovery, including (Secs. 41-45):

• A tax refund on fuel used for agricultural shipments made after Hurricane Irma;

• Tax refunds for residential homestead property damage; and

• Temporary tax exemptions for emergency generators purchased by nursing homes and assisted living facilities.

• Authorizes a 9% penalty reduction for driving infractions if the individual who is cited participates in traffic school (Sec. 32).

• Appropriates $154 million annually for tax credits to businesses that contribute to scholarships in an amount of up to 50% of any single contribution (Sec. 20).

• Authorizes an extension of the natural gas tax exemption until 2024 (Sec. 18).

• Appropriates $17 million in the 2019-2020 fiscal year to increase housing opportunities for individuals with special needs and low-income families (Sec. 19).

• Establishes a local business tax exemption for low-income individuals, welfare recipients, and honorably discharged veterans and their spouses (Sec. 10). .

• Appropriates $23 million for the rehabilitation of brownfield sites in fiscal year 2018-2019 (Sec. 34)

Full Bill Text