CS/SB 288 (2023) -  Florida Main Street Program and Historic Preservation Tax Credits

General Bill by Finance and Tax and DiCeglie (CO-SPONSORS) Rodriguez; Stewart
Florida Main Street Program and Historic Preservation Tax Credits: Citing this act as the "Main Street Historic Tourism and Revitalization Act"; providing a credit against the state corporate income tax and the insurance premium tax for qualified expenses in rehabilitating certain historic structures; specifying eligibility requirements for the tax credit; specifying requirements for the Division of Historical Resources of the Department of State for evaluating and certifying applications for tax credits; specifying the order in which the credit is applied against the corporate income tax or franchise tax, etc.
Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect January 1, 2024
Last Event: 05/05/23 S Died in Appropriations on Friday, May 5, 2023 10:59 AM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 02/14/23 1:00 PM
    • Favorable (final action) Votes: Yeas 9   Nays 0
  • Finance and Tax
    • On agenda for: 03/14/23 11:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 8   Nays 0
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: HB 499 Subject: Florida Main Street Program and Historic Preservation Tax Credits Relationship: Similar
Bill #: CS/SB 7062 Subject: Taxation Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Finance and Tax 3/15/2023 11:14:37 AM
Chamber: Senate Committee: Finance and Tax 3/13/2023 10:19:58 AM
Chamber: Senate Committee: Commerce and Tourism 2/14/2023 2:28:46 PM
Chamber: Senate Committee: Commerce and Tourism 2/13/2023 1:14:51 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Appropriations Time: 05/05/2023 - 10:59 AM Member: Committee: Appropriations Version: c1
Event: S CS by Finance and Tax read 1st time Time: 03/15/2023 - 4:27 PM Member: Committee: Finance and Tax Version: c1
Event: S Now in Appropriations Time: 03/15/2023 - 2:58 PM Member: Committee: Appropriations Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 03/15/2023 - 9:39 AM Member: Committee: Finance and Tax Version: __
Event: S CS by Finance and Tax; YEAS 8 NAYS 0 Time: 03/14/2023 - 12:10 PM Member: Committee: Finance and Tax Version: __
Event: S On Committee agenda-- Finance and Tax, 03/14/23, 11:00 am, 37 Senate Building Time: 03/09/2023 - 3:01 PM Member: Committee: Finance and Tax Version: __
Event: S Introduced Time: 03/07/2023 - 10:45 AM Member: Committee: Version: __
Event: S Now in Finance and Tax Time: 02/14/2023 - 2:48 PM Member: Committee: Finance and Tax Version: __
Event: S Favorable by Commerce and Tourism; YEAS 9 NAYS 0 Time: 02/14/2023 - 1:58 PM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 02/14/23, 1:00 pm, 110 Senate Building Time: 02/06/2023 - 2:50 PM Member: Committee: Commerce and Tourism Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations Time: 01/26/2023 - 9:27 AM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 01/19/2023 - 11:57 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
213.053 CS/CS/HB 5, HB 83, CS/SB 102, CS/SB 358, CS/SB 406*, CS/HB 475, HB 499, CS/CS/HB 627, CS/CS/SB 1164, CS/CS/HB 1279, CS/CS/CS/SB 1664, CS/SB 7062, HB 7063
220.02 CS/CS/HB 5, CS/SB 102, HB 251, CS/SB 358, CS/HB 475, HB 499, CS/CS/HB 627, CS/CS/CS/SB 1664, CS/SB 7062, HB 7063
220.13 CS/CS/HB 5, CS/SB 102, HB 251, CS/SB 358, CS/HB 475, HB 499, CS/CS/HB 627, HB 769, SB 1144, SB 1244, HB 1269, CS/CS/CS/SB 1664, CS/SB 7062, HB 7063
220.197 HB 499, SB 862, CS/SB 7062
624.509 CS/SB 102, HB 499, CS/CS/HB 627, CS/SB 7062

(*) Not the latest version