Florida Statutes § 201.25 — Tax exemptions for certain loans.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
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
History.—s. 22, ch. 2018-118; s. 18, ch. 2022-97; s. 21, ch. 2023-349; s. 3, ch. 2025-22.
Source captured on 2026-10-10. Read the official chapter.