Qualifying transportation services credit.

In this subsection: 1. “Claimant” means a person who is considered blind under section 63 (f) (4) of the Internal Revenue Code and who files a claim under this subsection. 2. “Qualifying transportation services” means transportation services provided between a person’s place of residence and place of employment by means of mass transit, paratransit, taxicab, or transportation network company, as defined in s. 440.40 (6).

For taxable years beginning after December 31, 2023, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50 percent of the amount paid by the claimant during the taxable year for qualifying transportation services.

1. No credit may be allowed under this subsection for an amount paid for qualifying transportation services if the source of the payment is an amount withdrawn from an ABLE account described under section 529A (b) (1) of the Internal Revenue Code and if the owner of the account or other person who deposited into the account has claimed a subtraction under s. 71.05 (6) (b) 52. that relates to such an amount. 2. No credit may be allowed under this subsection for an amount paid for qualifying transportation services if the claimant is reimbursed for the amount paid. 3. The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $1,500. 4. No credit may be allowed under this subsection unless it is claimed within the period specified in s. 71.75 (2).