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 rules established by the Department of Revenue must allow a taxpayer's return to be 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, ensuring that taxpayers have a clear understanding of the deadline for filing their returns. By allowing returns to be filed up until the end of the due date, the legislation seeks to accommodate various circumstances that may affect a taxpayer's ability to file earlier.

Statutes affected:
H 939 Filed: 202.26