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TIP # 13C01-02
DATE ISSUED: June 20, 2013

Enterprise Zone Property Tax Credit to be Applied
Against Florida Corporate Income Tax
2013 Legislative Changes

A business that starts a new business, expands an existing business, or rebuilds an existing business located within an enterprise zone may take a credit against its Florida corporate income tax.

Beginning May 20, 2013, section 220.182, Florida Statutes, is amended to allow the enterprise zone property tax credit to be claimed for each location that is eligible to claim it, rather than restricting the business to claiming no more than $25,000 or, if at least 20 percent of the full-time employees of the business reside in an enterprise zone, $50,000 on a single Florida corporate income tax return. All eligibility and credit application filing requirements remain the same.

To find out more about this and other Florida tax incentives, visit our web page at

References:  Sections 4, 5, and 8, Chapter 2013-42, Laws of Florida; Section 220.182, Florida Statutes

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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