The commercial rental tax is eliminated effective October 1, 2025. The Department may not accept new applications for Florida Tax Credit Scholarship Program credits against the commercial rental tax for fiscal year 2025-2026. Tax credits for contributions made prior to July 1, 2025, may be taken against the state sales tax due on the rent or license fees paid to your landlord through September 2025. For additional information, contact RevenueAccounting@floridarevenue.com.