S0182 creates the “Home Away From Home Tax Credit,” a statewide charitable-contribution tax credit program intended to support organizations that house families of critically ill children receiving treatment in Florida. Beginning January 1, 2026, taxpayers may receive a dollar-for-dollar credit for eligible contributions made to Department of Health-designated charitable organizations, with the credit available against several state taxes, including oil and gas production taxes, sales taxes for direct pay permitholders, corporate income tax, alcoholic beverage excise taxes, and insurance premium tax. The bill also sets up a centralized application process through the Department of Revenue, requires Department of Health designation of eligible charities, and establishes reporting, audit, screening, and compliance requirements for participating organizations.
The bill places significant administrative and fiscal limits on the program. It caps annual tax credits at $2.5 million beginning in fiscal year 2026-2027, limits the time period for approvals through state fiscal year 2031-2032, and allows unused credits to carry forward for up to 10 years in some cases. It also specifies how credits are ordered against existing tax liabilities, how they may be transferred within affiliated corporate groups, and how rescinded credits can be reallocated. The act appropriates $208,000 in nonrecurring General Revenue to the Department of Revenue for implementation and authorizes emergency rulemaking to get the program operating.
In terms of state law, the bill creates new sections in chapters 211, 212, 220, 402, 561, and 624 of the Florida Statutes and amends existing provisions governing corporate income tax ordering and insurance premium tax credits. It also directs the Department of Health to certify eligible charitable organizations, bars designation of organizations that provide or fund abortions, and requires participating charities to use contributions for construction or expansion of housing facilities. The bill further requires background screening for staff and volunteers working directly with children, annual audits, annual reporting to legislative leaders, and public posting of program information.
The overall sentiment reflected in the voting history is strongly supportive: the bill passed each recorded committee and floor vote unanimously or near-unanimously, including 10-0 in Senate Health Policy, 4-0 in Senate Finance and Tax, 17-0 in Senate Appropriations, and 37-0 on third reading in the Senate. No committee transcripts were provided, so there is no recorded debate to indicate organized opposition in the available materials.
The main points of contention apparent from the bill text are policy and eligibility restrictions rather than the concept of the credit itself. The bill tightly defines which charities may participate, excludes organizations that provide or pay for abortions, and imposes detailed compliance and reporting obligations. It also limits the credit’s use through annual caps, approval deadlines, and restrictions on transferability, reflecting a balance between encouraging donations and controlling revenue impact and program administration.
The bill creates a new charitable tax credit framework in Florida law and amends tax administration provisions across multiple chapters. It authorizes credits against several state taxes for contributions to eligible charitable organizations that house families of critically ill children, while directing the Department of Health, Department of Revenue, and, for alcohol-related credits, the Division of Alcoholic Beverages and Tobacco to administer the program. The bill also revises the ordering of corporate income tax credits and premium tax credits, establishes carryforward and transfer rules, and requires the state to disregard the credits for certain revenue distribution calculations so the fiscal effect is borne only by General Revenue.
The available voting record shows broad bipartisan support and no recorded dissent: the bill advanced unanimously or nearly unanimously through all listed Senate committees and passed third reading 37-0. Because no committee transcripts were provided, there is no direct evidence of floor or committee debate, but the vote pattern suggests the bill was viewed favorably as a targeted charitable and family-support measure with controlled fiscal exposure.
The principal areas of potential contention are embedded in the bill’s eligibility and administration rules. The measure excludes organizations that provide or fund abortions, which could be controversial to some stakeholders, and it requires charities to meet detailed audit, screening, reporting, and construction-use requirements. There may also be policy debate over the use of tax credits to subsidize private charitable donations, the $2.5 million annual cap, and the state’s decision to allow credits across multiple tax types while limiting how much liability can be offset in each case.