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 is set to take effect on July 1, 2025, ensuring that taxpayers have a clear understanding of the deadline for filing their tax returns. By specifying the time by which returns must be submitted, the legislation seeks to streamline the filing process and reduce potential confusion regarding tax deadlines.

Statutes affected:
H 939 Filed: 202.26