“Net income” defined
Source:
Section 220.12 — “Net income” defined, https://www.flsenate.gov/Laws/Statutes/2024/0220.12 (accessed Aug. 7, 2025).
220.11
Tax imposed 220.12
“Net income” defined 220.13
“Adjusted federal income” defined 220.14
Exemption 220.15
Apportionment of adjusted federal income 220.16
Allocation of nonbusiness income 220.19
Child care tax credits 220.131
Adjusted federal income 220.151
Apportionment 220.152
Apportionment 220.153
Apportionment by sales factor 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 220.185
State housing tax credit 220.186
Credit for Florida alternative minimum tax 220.191
Capital investment tax credit 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 220.1105
Tax imposed 220.1845
Contaminated site rehabilitation tax credit 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 220.1915
Credit for qualified railroad reconstruction or replacement expenditures 220.1991
Credit for manufacturing of human breast milk derived human milk fortifiers 220.1992
Individuals with Unique Abilities Tax Credit Program
Tax imposed 220.12
“Net income” defined 220.13
“Adjusted federal income” defined 220.14
Exemption 220.15
Apportionment of adjusted federal income 220.16
Allocation of nonbusiness income 220.19
Child care tax credits 220.131
Adjusted federal income 220.151
Apportionment 220.152
Apportionment 220.153
Apportionment by sales factor 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 220.185
State housing tax credit 220.186
Credit for Florida alternative minimum tax 220.191
Capital investment tax credit 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 220.1105
Tax imposed 220.1845
Contaminated site rehabilitation tax credit 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 220.1915
Credit for qualified railroad reconstruction or replacement expenditures 220.1991
Credit for manufacturing of human breast milk derived human milk fortifiers 220.1992
Individuals with Unique Abilities Tax Credit Program