This bill amends section 202.26 of the Florida Statutes to enhance the rules governing the timely filing of tax returns. Specifically, it requires that the Department of Revenue adopt rules that ensure a taxpayer's return is considered timely if it is filed on or before 11:59 p.m. on the due date. This change aims to provide clarity and flexibility for taxpayers in meeting their filing obligations.

The bill will take effect on July 1, 2025, allowing time for the Department to implement the necessary rules and for taxpayers to adjust to the new filing requirements. The amendment emphasizes the importance of electronic filing methods, including electronic funds transfer and data interchange, while ensuring that taxpayers are not penalized for filing their returns on the due date as long as they meet the specified time.

Statutes affected:
S 698 Filed: 202.26