State Tax Day - Current, S.1, Florida—Sales and Use Tax: New Nonprofit Scholarship-Funding Organization May Participate in Program, (May 20, 2026)

A new eligible nonprofit scholarship-funding organization (SFO) has been approved to participate in the Florida Tax Credit Scholarship Program for Motor Vehicle Sales Tax Credit. Under the credit program, purchasers of motor vehicles may make a monetary contribution of up to $105 per vehicle to an SFO and receive a credit against the state sales and use tax due at the time a motor vehicle is purchased or registered in Florida. The Florida Department of Revenue has revised Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit Contribution Election (Form DR-HS1) to reflect the change. Effective immediately, registered motor vehicle dealers, county tax collectors, and private tag agencies are instructed to provide motor vehicle purchasers with the revised Form DR-HS1, which allows a purchaser to select one of the two participating SFOs.

Tax Information Publication, No. 26ADM-03, Florida Department of Revenue, May 13, 2026, ¶206-782