eLaws of Florida

  SECTION 220.1899. Entertainment industry tax credit.  


Latest version.
  • 1(1) 2There shall be a credit allowed against the tax imposed by this chapter in the amounts awarded by the Department of Economic Opportunity under the entertainment industry financial incentive program in s. 34288.125435.
    36(2) 37A qualified production company as defined in s. 45288.1254 46that is awarded a tax credit under s. 54288.1254 55may not claim the credit before July 1, 2011, regardless of when the credit is awarded.
    71(3) 72To the extent that the amount of a tax credit exceeds the amount due on a return, the balance of the credit may be carried forward to a succeeding taxable year pursuant to s. 106288.1254(4)(e)107.
History.-s. 14, ch. 2010-147; s. 94, ch. 2011-142.

Bills Cite this Section:

None

Cited by Court Cases:

None