House Bill 817 proposes significant changes to Florida's tax regulations concerning rental properties, production companies, and the Florida Turnpike Enterprise. The bill repeals Section 212.031, which taxed rental or license fees for commercial real property, and Section 212.099, which provided tax credits for contributions to nonprofit scholarship-funding organizations. It also amends Section 212.0598 to align with these changes and introduces a new definition for "qualified production services" in Section 212.0602. The amendments aim to streamline tax regulations and clarify exemptions for educational institutions and the entertainment industry, while also modifying the tax exemption framework for data centers to include specific eligibility criteria.

Additionally, the bill allows qualified production companies to renew a sales and use tax exemption certificate for up to five years without reapplication and introduces a 90-day exemption certificate that can be renewed. It clarifies tax exemption provisions for the high-speed rail system and updates the definition of "eligible contribution" in the Florida Tax Credit Scholarship Program. The act is set to take effect on July 1, 2025, and seeks to enhance investment in education and the entertainment sector while simplifying the overall tax structure.

Statutes affected:
H 817 Filed: 212.031, 212.0598, 212.0602, 212.08, 212.099, 338.234, 341.840, 1002.395