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ENROLLED HB 5001, ENGROSSED 1 2024 LEGISLATURE ______________________________________________________________________________ purpose. SECTION 280. The unexpended balance from the General Revenue Fund provided in the appropriation category "Salaries and Benefits" in chapter 2023-239, Laws of Florida, that is reverted pursuant to section 216.301, Florida Statutes, shall be transferred by the Chief Financial Officer to the State Employees’ Health Insurance Trust Fund in the Department of Management Services no later than October 15, 2024. SECTION 281. Contingent upon HB 7073 or similar legislation becoming law and final approval of a settlement agreement by a court of competent jurisdiction, from the funds held in the separate account for Hillsborough County established within the Discretionary Sales Surtax Clearing Trust Fund pursuant to section 155 of chapter 2022-156, Laws of Florida, the Department of Revenue shall transfer $256,402,280 to the State Transportation Trust Fund within the Department of Transportation. From the funds transferred, the nonrecurring sum of $256,402,280 is appropriated from the State Transportation Trust Fund for Fiscal Year 2023-2024 to the Department of Transportation in Fixed Capital Outlay for the purposes of resurfacing the county road system or the city street system within Hillsborough County. These funds shall be placed in reserve. The Department of Transportation shall submit a budget amendment in accordance with the provisions of chapter 216, Florida Statutes, requesting release of the funds. The budget amendment must include a list of transportation infrastructure projects for which the funds will be used. The Department of Transportation shall maintain separate records for the funds transferred pursuant to this section. The Department of Transportation is authorized to contract with Hillsborough County to pass-through funds to manage the resurfacing projects and must submit quarterly status reports to the Governor, President of the Senate, and Speaker of the House of Representatives. Any unexpended balance remaining on June 30, 2024, shall revert and is appropriated to the Department of Transportation for the 2024-2025 fiscal year for the same purpose. This section is effective upon becoming a law. The Department of Revenue shall make the transfer provided in this section within 30 days after the settlement agreement is finally approved by such court. SECTION 282. Contingent upon HB 7073 or similar legislation becoming law and final approval of a settlement agreement by a court of competent jurisdiction, from the funds held in the separate account for Hillsborough County established within the Discretionary Sales Surtax Clearing Trust Fund pursuant to section 155 of chapter 2022-156, Laws of Florida, the Department of Revenue shall transfer $170,934,853 to a Qualified Settlement Fund with a claims administrator specifically appointed by a court of competent jurisdiction for the following purposes as outlined and agreed to in a settlement agreement approved by such court: (1) To reimburse for legal fees and expenses and other allowable costs specifically incurred seeking judicial relief involving the Hillsborough County 1% Transportation Discretionary Sales Surtax held to be invalid in Emerson v. Hillsborough County, 312 So. 3d 451 (Fla. 2021). (2) To reimburse for costs related to providing notice of the settlement, including a website, to persons who paid the discretionary sales surtax that was found to be invalid. (3) For the purposes of processing valid refund claims related to the discretionary sales surtax that was found to be invalid. Pursuant to section 212.054(9)(d), Florida Statutes, any person who would otherwise be entitled to a refund may file a claim for refund on or before December 31, 2024. The funds may be used for administration of the refund claims process and to provide refunds to impacted taxpayers with valid refund claims. Any unused funds remaining in the Qualified Settlement Fund after all authorized purposes are complete must be returned to the Department of Revenue as provided in the settlement agreement. The Department of Revenue shall deposit such funds in the separate account for Hillsborough County within the Discretionary Sales Surtax Clearing Trust Fund to implement the temporary suspension of surtaxes authorized in section 212.054(9)(b), Florida Statutes. The department is authorized to request additional nonoperating budget authority through budget amendments in accordance with the provisions of chapter 216, Florida Statutes, for use of these funds. 506