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220.11 - Tax imposed. - (1) A tax measured by net income is hereby imposed...
220.1105 - Tax imposed; automatic refunds and downward adjustments to tax rates. - (1) As used in this section, the term: (a) “Net...
220.12 - “Net income” defined. - History.—s. 1, ch. 71-984; s. 23, ch. 83-349; s. 4,...
220.13 - “Adjusted federal income” defined. - (1) The term “adjusted federal income” means an amount equal...
220.131 - Adjusted federal income; affiliated groups. - (1) Notwithstanding any prior election made with respect to consolidated...
220.14 - Exemption. - (1) In computing a taxpayer’s liability for tax under this...
220.15 - Apportionment of adjusted federal income. - (1) Except as provided in ss. 220.151, 220.152, and 220.153,...
220.151 - Apportionment; methods for special industries. - (1)(a) Except as provided in paragraph (b), the tax base...
220.152 - Apportionment; other methods. - (1) Separate accounting; (2) The exclusion of any one or...
220.153 - Apportionment by sales factor. - (1) DEFINITION.—As used in this section, the term “qualified capital...
220.16 - Allocation of nonbusiness income. - (1)(a) Net rents and royalties from real property located in...
220.181 - Enterprise zone jobs credit. - (1)(a) There shall be allowed a credit against the tax...
220.182 - Enterprise zone property tax credit. - (1)(a) Beginning July 1, 1995, there shall be allowed a...
220.183 - Community contribution tax credit. - (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX CREDITS; LIMITATIONS ON...
220.184 - Hazardous waste facility tax credit. - (1) A credit against the tax imposed by this chapter...
220.1845 - Contaminated site rehabilitation tax credit. - (1) APPLICATION FOR TAX CREDIT.—A site rehabilitation application must be...
220.185 - State housing tax credit. - (1) DEFINITIONS.—As used in this section, the term: (a) “Credit...
220.186 - Credit for Florida alternative minimum tax. - (1) A taxpayer required to determine taxable income pursuant to...
220.1875 - Credit for contributions to eligible nonprofit scholarship-funding organizations. - (1) There is allowed a credit of 100 percent of...
220.1876 - Credit for contributions to the New Worlds Reading Initiative. - 2(1) For taxable years beginning on or after January 1,...
220.1877 - Credit for contributions to eligible charitable organizations. - 2(1) For taxable years beginning on or after January 1,...
220.1895 - Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit. - History.—s. 5, ch. 97-50; s. 35, ch. 2000-210; s. 21,...
220.1899 - Entertainment industry tax credit. - (1) There shall be a credit allowed against the tax...
220.19 - Child care tax credits. - (1) If the credit granted under this section is not...
220.191 - Capital investment tax credit. - (1) DEFINITIONS.—For purposes of this section: (a) “Commencement of operations”...
220.1915 - Credit for qualified railroad reconstruction or replacement expenditures. - (1) For purposes of this section: (a) “Qualified expenditures” means...
220.193 - Florida renewable energy production credit. - (1) The purpose of this section is to encourage the...
220.194 - Corporate income tax credits for spaceflight projects. - (1) SHORT TITLE.—This section may be cited as the “Florida...
220.195 - Emergency excise tax credit. - (1) Beginning with taxable years ending in 2012, a taxpayer...
220.196 - Research and development tax credit. - (1) DEFINITIONS.—As used in this section, the term: (a) “Base...
220.198 - Internship tax credit program. - (1) This section may be cited as the “Florida Internship...