Fla. Stat. 624.51057
Credit for contributions to eligible charitable organizations

1(1)

For taxable years beginning on or after January 1, 2021, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax due for a taxable year under s. 624.509(1) after deducting from such tax deductions for assessments made pursuant to s. 440.51; credits for taxes paid under ss. 175.101 and 185.08; credits for income taxes paid under chapter 220; and the credit allowed under s. 624.509(5), as such credit is limited by s. 624.509(6). An eligible contribution must be made to an eligible charitable organization on or before the date the taxpayer is required to file a return pursuant to ss. 624.509 and 624.5092. An insurer claiming a credit against premium tax liability under this section is not required to pay any additional retaliatory tax levied under s. 624.5091 as a result of claiming such credit. Section 624.5091 does not limit such credit in any manner.

(2)

Section 402.62 applies to the credit authorized by this section.

Source: Section 624.51057 — Credit for contributions to eligible charitable organizations, https://www.­flsenate.­gov/Laws/Statutes/2024/0624.­51057 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 624.51057. Credit for contributions to eligible charitable organizations's source at flsenate​.gov