Bill Amendment: FL S1030 | 2024 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Taxation

Status: 2024-03-08 - Died in Appropriations [S1030 Detail]

Download: Florida-2024-S1030-Senate_Committee_Amendment_230238.html

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       Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SB 1030
       
       
       
       
       
       
                                Ì230238$Î230238                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Finance and Tax (Rodriguez) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 365 - 458
    4  and insert:
    5         c. An individual with substantial responsibility for the
    6  management or control of the taxpayer.
    7         2. An act of war or terrorism.
    8         3. A natural disaster, fire, or other catastrophic loss.
    9         (b) The department may not consider a request received more
   10  than 180 days after the time has expired for contesting it under
   11  s. 72.011.
   12         (c) Any decision by the department regarding a taxpayer’s
   13  request to compromise or settle a liability under this
   14  subsection is not subject to review under chapter 120.
   15         Section 6. Subsections (1), (3), and (6) of section 213.67,
   16  Florida Statutes, are amended to read:
   17         213.67 Garnishment.—
   18         (1) If a person is delinquent in the payment of any taxes,
   19  penalties, and interest, costs, surcharges, and fees owed to the
   20  department, the executive director or his or her designee may
   21  give notice of the amount of such delinquency by registered
   22  mail, by personal service, or by electronic means, including,
   23  but not limited to, facsimile transmissions, electronic data
   24  interchange, or use of the Internet, to all persons having in
   25  their possession or under their control any credits or personal
   26  property, exclusive of wages, belonging to the delinquent
   27  taxpayer, or owing any debts to such delinquent taxpayer at the
   28  time of receipt by them of such notice. Thereafter, any person
   29  who has been notified may not transfer or make any other
   30  disposition of such credits, other personal property, or debts
   31  until the executive director or his or her designee consents to
   32  a transfer or disposition or until 60 days after the receipt of
   33  such notice. However, the credits, other personal property, or
   34  debts that exceed the delinquent amount stipulated in the notice
   35  are not subject to this section, wherever held, if the taxpayer
   36  does not have a prior history of tax delinquencies. If during
   37  the effective period of the notice to withhold, any person so
   38  notified makes any transfer or disposition of the property or
   39  debts required to be withheld under this section, he or she is
   40  liable to the state for any indebtedness owed to the department
   41  by the person with respect to whose obligation the notice was
   42  given to the extent of the value of the property or the amount
   43  of the debts thus transferred or paid if, solely by reason of
   44  such transfer or disposition, the state is unable to recover the
   45  indebtedness of the person with respect to whose obligation the
   46  notice was given. If the delinquent taxpayer contests the
   47  intended levy in circuit court or under chapter 120, the notice
   48  under this section remains effective until that final resolution
   49  of the contest. Any financial institution receiving such notice
   50  maintains will maintain a right of setoff for any transaction
   51  involving a debit card occurring on or before the date of
   52  receipt of such notice.
   53         (3) During the last 30 days of the 60-day period set forth
   54  in subsection (1), the executive director or his or her designee
   55  may levy upon such credits, other personal property, or debts.
   56  The levy must be accomplished by delivery of a notice of levy by
   57  registered mail, by personal service, or by electronic means,
   58  including, but not limited to, facsimile transmission or an
   59  electronic data exchange process using a web interface. Upon
   60  receipt of the notice of levy, which the person possessing the
   61  credits, other personal property, or debts must shall transfer
   62  them to the department or pay to the department the amount owed
   63  to the delinquent taxpayer.
   64         (6)(a) Levy may be made under subsection (3) upon credits,
   65  other personal property, or debt of any person with respect to
   66  any unpaid tax, penalties, and interest, costs, surcharges, and
   67  fees authorized by law only after the executive director or his
   68  or her designee has notified such person in writing of the
   69  intention to make such levy.
   70         (b) No less than 30 days before the day of the levy, the
   71  notice of intent to levy required under paragraph (a) must shall
   72  be given in person or sent by certified or registered mail to
   73  the person’s last known address.
   74         (c) The notice required in paragraph (a) must include a
   75  brief statement that sets forth in simple and nontechnical
   76  terms:
   77         1. The provisions of this section relating to levy and sale
   78  of property;
   79         2. The procedures applicable to the levy under this
   80  section;
   81         3. The administrative and judicial appeals available to the
   82  taxpayer with respect to such levy and sale, and the procedures
   83  relating to such appeals; and
   84         4. Any The alternatives, if any, available to taxpayers
   85  which could prevent levy on the property.
   86         Section 7. Paragraph (c) of subsection (2) of section
   87  220.222, Florida Statutes, is amended to read:
   88         220.222 Returns; time and place for filing.—
   89         (2)(c)1. For purposes of this subsection, a taxpayer is not
   90  in compliance with s. 220.32 if the taxpayer underpays the
   91  required payment by more than the greater of $6,000 $2,000 or 30
   92  percent of the tax shown on the return when filed.
   93         2. For the purpose of determining compliance with s. 220.32
   94  as referenced in subparagraph 1., the tax shown on the return
   95  when filed must include the amount of the allowable credits
   96  taken on the return pursuant to s. 220.1875, s. 220.1876, s.
   97  220.1877, or s. 220.1878.
   98         Section 8. The amendments made by this act to s. 220.222,
   99  Florida Statutes, apply to taxable years ending on or after
  100  December 31, 2024.
  101  
  102  ================= T I T L E  A M E N D M E N T ================
  103  And the title is amended as follows:
  104         Delete line 35
  105  and insert:
  106         underpayment of taxes owed; providing applicability;
  107         authorizing the department