Current through the 2024 Legislative Session
Section 215.22 - [Effective 7/1/2033] Certain income and certain trust funds exempt(1) The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 215.20(1): (a) Student financial aid or prepaid tuition receipts.(b) Trust funds administered by the Department of the Lottery.(c) Departmental administrative assessments for administrative divisions.(d) Funds charged by a state agency for services provided to another state agency, by a state agency for services provided to the judicial branch, or by the judicial branch for services provided to a state agency.(e) State, agency, or political subdivision investments by the Chief Financial Officer.(f) Retirement or employee benefit funds.(g) Self-insurance programs administered by the Chief Financial Officer.(h) Medicaid, Medicare, or third-party receipts for client custodial care.(i) Bond proceeds or revenues dedicated for bond repayment, except for the Documentary Stamp Clearing Trust Fund administered by the Department of Revenue.(j) Trust funds administered by the Department of Education.(k) Trust funds administered by the Department of Transportation.(l) The following trust funds administered by the Department of Agriculture and Consumer Services: 1. The Citrus Inspection Trust Fund.2. The Florida Forever Program Trust Fund.3. The Market Improvements Working Capital Trust Fund.4. The Pest Control Trust Fund.5. The Plant Industry Trust Fund.(m) The Motor Vehicle License Clearing Trust Fund.(n) The Solid Waste Management Trust Fund.(o) The Communications Working Capital Trust Fund of the Department of Management Services.(p) The Camp Blanding Management Trust Fund.(q) That portion of the Highway Safety Operating Trust Fund funded by the motorcycle safety education fee collected pursuant to s. 320.08(1)(c).(r) Tobacco Settlement Trust Funds administered by any agency.(s) The Save Our Everglades Trust Fund.(t) Voluntary contributions collected pursuant to s. 464.0195(3).(u) Taxes imposed on slot machine revenues pursuant to s. 551.106(2).(v) That portion of the fines to be disbursed to the Florida Network of Children's Advocacy Centers, Inc., collected pursuant to s. 938.10.(2) Moneys and income of a revenue nature shared with political subdivisions or received from taxes or fees authorized to be levied by any political subdivision, including moneys from service charges, fees, costs, and fines deposited into the Clerks of the Court Trust Fund within the Department of Revenue, shall be exempt from the deduction required by s. 215.20(1).(3) In addition to the exemptions enumerated in subsections (1) and (2), the Executive Office of the Governor is authorized to exempt any income when, by the operation of this law and pursuant to s. 215.24, federal matching funds or contributions or private grants to any trust fund would be lost to the state.(4) Notwithstanding the exemptions granted in subsections (1), (2), and (3), this section shall not exempt income of a revenue nature or any trust fund which was subject to the service charge pursuant to s. 215.20 on January 1, 1990.s. 4, ch. 20890, 1941; s. 2, ch. 61-493; s. 2, ch. 63-235; s. 1, ch. 63-249; s. 16, ch. 63-572; s. 2, ch. 63-496; ss. 1, 28-30, ch. 65-269; s. 4, ch. 65-337; ss. 32, 35, ch. 69-106; ss. 53, 60, 65, ch. 69-353; s. 1, ch. 69-394; s. 2, ch. 71-98; s. 45, ch. 71-355; ss. 2, 3, ch. 73-57; s. 2, ch. 75-184; s. 62, ch. 77-104; s. 3, ch. 79-36; s. 63, ch. 79-40; s. 7, ch. 80-95; s. 120, ch. 81-259; s. 33, ch. 83-3; s. 41, ch. 83-310; s. 2, ch. 83-339; s. 1, ch. 84-70; s. 8, ch. 84-80; s. 4, ch. 84-369; s. 6, ch. 86-159; ss. 9, 70, ch. 86-163; s. 28, ch. 86-269; s. 56, ch. 87-224; s. 20, ch. 88-129; s. 11, ch. 90-110; s. 76, ch. 90-132; s. 198, ch. 90-363; s. 6, ch. 90-364; s. 104, ch. 91-112; s.9, ch. 92-142; s.8, ch. 92-350; s.2, ch. 94-167; s.2, ch. 94-226; s.67, ch. 96-418; s.10, ch. 97-107; s.1, ch. 98-90; s.8, ch. 98-414; s.1, ch. 2000-129; s.3, ch. 2000-152; s.46, ch. 2000-371; s.1, ch. 2002-228; ss.62, 63, ch. 2002-402; ss.201, 202, ch. 2003-261; s.2, ch. 2003-400; s.3, ch. 2003-401; s.6, ch. 2005-362; s.8, ch. 2006-79; s.7, ch. 2008-16; s.3, ch. 2008-19; s.2, ch. 2010-35; s.14, ch. 2013-44; ss.15, 16, ch. 2023-17.Amended by 2023 Fla. Laws, ch. 17, s 15, eff. 7/1/2023, exp. 7/1/2033.Amended by 2013 Fla. Laws, ch. 44, s 14, eff. 7/1/2013.