Be It Enacted by the Legislature of the State of Florida:

Section 1. (1) The Legislature finds that robots and other forms of technology with artificial intelligence can accomplish work that historically was performed by humans. This shift in work production techniques may have fiscal consequences to the state and may lead to a decrease in the number of jobs in the workforce as workers who perform a variety of services are replaced by robots and other forms of technology. In addition, state, local, and regional governments may experience a reduction in revenues from decreases in state and local government taxes if workers who are displaced move to seek employment in other states.

(2) Studying the impact of robots and other forms of technology with artificial intelligence on the labor force and tax revenues fulfills an important state interest by critically examining the issues surrounding implementation of a fair and equitable method for taxing companies in this state that supplant the use of human labor with robots and other forms of technology with artificial intelligence.

(3) The Office of Program Policy Analysis and Government Accountability (OPPAGA) shall submit to the Governor, the President of the Senate, and the Speaker of the House of Representatives by December 1, 2018, a report addressing a proposed statewide robot tax. OPPAGA shall consult with and seek input from representatives from all sectors of the business community, interested citizens, local and regional governments, and state agencies, including the Department of Revenue and the Office of Economic and Demographic Research. At a minimum, the report must include:

(a) A proposal for a working definition of "robot" for purposes of taxation.

(b) A historical analysis of the use of robots and other forms of technology with artificial intelligence and their impact on the labor force.

(c) A forecast using a 10 and 20 year planning horizon estimating and analyzing the impacts to human labor resulting from the increased use of robots and other forms of technology with artificial intelligence.

(d) A review of other proposals or laws within the United States and throughout the world addressing the levy of a robot tax.

(e) Recommendations for levying a robot tax such that the amount of the robot tax levied would increase in direct relation to the amount of human labor lost in each applicable business.

Section 2. This act shall take effect July 1, 2018.