Fla. Stat. § 201.25: Tax exemptions for certain loans.

There shall be exempt from all taxes imposed by this chapter:

(1) Any loan made by the Florida Small Business Emergency Bridge Loan Program in response to a disaster that results in a state of emergency declared by executive order or proclamation of the Governor pursuant to s. 252.36.

(2) Any federal loan that is related to a state of emergency declared by executive order or proclamation of the Governor pursuant to s. 252.36.

(3) Any loan made by the Agriculture and Aquaculture Producers Emergency Recovery Loan Program pursuant to s. 570.822.

History.—s. 22, ch. 2018-118; s. 18, ch. 2022-97; s. 21, ch. 2023-349; s. 3, ch. 2025-22.