The bill amends section 202.26 of the Florida Statutes to enhance the rules regarding the timely filing of tax returns. Specifically, it requires that the rules adopted 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 effective date for this amendment is set for July 1, 2025. By establishing this new provision, the bill seeks to streamline the tax filing process and ensure that taxpayers are not penalized for late submissions that are filed by the end of the due date.

Statutes affected:
H 939 Filed: 202.26