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The 2024 Florida Statutes

Title XIV TAXATION AND FINANCE Chapter 220 INCOME TAX CODE View Entire Chapter 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.