House Bill 7087 (2018) - The Florida Senate

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CS/HB 7087: Taxation

GENERAL BILL by Appropriations Committee ; Ways and Means Committee ; Renner ; (CO-INTRODUCERS) Avila

Taxation; Providing for the appointment of the taxpayers' rights advocate within the Department of Revenue by the Chief Inspector General rather than by the department's executive director; authorizing counties imposing the tourist development tax to use the tax revenues to finance channel, estuary, or lagoon improvements; providing that an owner of homestead property that was significantly damaged or destroyed as a result of a named tropical storm or hurricane may elect to have such property deemed abandoned, for the purpose of receiving a certain assessment reduction, if the owner establishes a new homestead property by a specified date; providing sales tax exemptions for the retail sale of certain clothing and school supplies during a specified timeframe; providing a sales tax exemption for specified disaster preparedness supplies during a specified timeframe, etc. APPROPRIATION: Indeterminate

Effective Date: 7/1/2018
Last Action: 3/27/2018 - Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80)
Bill Text: PDF

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Bill History

Date	Chamber	Action
2/19/2018	House	• Filed • Introduced -HJ 610
2/20/2018	House	• Referred to Appropriations Committee -HJ 639 • PCS on Committee agenda-- Appropriations Committee, 02/22/18, 1:00 pm, Webster Hall
2/22/2018	House	• CS by- Appropriations Committee; YEAS 18 NAYS 7 -HJ 681
2/26/2018	House	• Pending review of CS -under Rule 7.18(c) • CS by Appropriations Committee read 1st time -HJ 678, 679
2/27/2018	House	• Placed on Calendar -HJ 694 • Placed on Special Order Calendar, 03/02/18
3/2/2018	House	• Read 2nd time -HJ 782, 783 • Amendment(s) adopted (329559, 339019) -HJ 783, 787 • Amendment(s) failed (352701, 660147) -HJ 787 • Placed on 3rd reading
3/5/2018	House	• Read 3rd time -HJ 847, 848 • CS passed as amended; YEAS 75 NAYS 35 -HJ 848, 849
3/5/2018	Senate	• In Messages
3/6/2018	Senate	• Referred to Appropriations -SJ 780 • Received -SJ 779
3/8/2018	Senate	• Withdrawn from Appropriations -SJ 974 • Placed on Calendar, on 2nd reading -SJ 974 • Substituted for CS/CS/SB 620 -SJ 975 • Read 2nd time -SJ 939, 940 • Amendment(s) adopted (844462) -SJ 940, 961 • Placed on 3rd reading
3/11/2018	Senate	• Read 3rd time -SJ 1053 • Amendment(s) reconsidered, adopted as amended (844462) -SJ 1054, 1056 • CS passed as amended; YEAS 33 NAYS 3 -SJ 1056
3/11/2018	House	• In returning messages • Concurred in 7 amendment(s) (365876, 540854, 628272, 648194, 784054, 844462, 911746) -HJ 1417, 1437 • CS passed as amended; YEAS 93 NAYS 12 -HJ 1437 • Ordered engrossed, then enrolled -HJ 1438
3/21/2018		• Signed by Officers and presented to Governor
3/23/2018		• Approved by Governor
3/27/2018		• Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80)

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CS/HB 7087, Enrolled (Current Bill Version) Posted 3/14/2018 at 10:51 AM

Bill Text:	PDF

Analyses:	Ways and Means Committee (Post-Meeting) 3/29/2018 (pdf)

Related Bills (31)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 531	Noncriminal Traffic Infractions	Grant	Compare	Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 585 (e1)	Tourist Development Tax	Fine	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 593	Homestead Exemptions	Porter	Compare	Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 603 (c1)	Taxes and Fees for Veterans and Low Income Persons	Gonzalez	Compare	Last Action: 3/6/2018 H Laid on Table, companion bill(s) passed, see SB 100 (Ch. 2018-80), CS/HB 7087 (Ch. 2018-118) -HJ 1006
H 607 (c1)	Housing Finance Authorities	Santiago	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 647	Natural Gas Fuel Taxes	Raburn	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 803	Emergency Energy Equipment Sales Tax Exemption	Roth	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 819 (c1)	Truck License Taxes	Williamson	Compare	Last Action: 3/10/2018 S Died in Transportation, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 841 (er)	Community Associations	Moraitis	Compare	Last Action: 3/27/2018 Chapter No. 2018-96, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 939	Tax on Sales, Use, and Other Transactions	Toledo	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1345	Taxpayers' Rights Advocate	McClain	Compare	Last Action: 3/10/2018 H Died in Oversight, Transparency and Administration Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1375	Ad Valorem Taxation	Eagle	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 60	Tax on Sales, Use, and Other Transactions	Hukill	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 100 (er)	Taxes and Fees for Veterans and Low-income Persons	Steube	Compare	Last Action: 3/26/2018 Chapter No. 2018-80, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 312	Excise Tax on Documents	Steube	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 620 (c2)	Taxation	Passidomo	Compare	Last Action: 3/8/2018 S Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940
S 658	Tourist Development Tax	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 666	Noncriminal Traffic Infractions	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 672	Truck License Taxes	Stargel	Compare	Last Action: 3/10/2018 S Died on Calendar, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 730 (c1)	Housing Finance Authorities	Perry	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 772	Homestead Exemption Implementation	Grimsley	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 826 (c2)	Taxpayers’ Rights Advocate	Hukill	Compare	Last Action: 3/10/2018 S Died on Calendar, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 910	Local Business Taxes	Garcia	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), SB 100 (Ch. 2018-80)
S 926	Natural Gas Fuel Taxes	Broxson	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1246	Exemption from the Sales and Use Tax	Grimsley	Compare	Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144
S 1386	Taxation of Real Property	Rodriguez	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1434 (c1)	K-12 Education Enhancements	Passidomo	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/SB 7026 (Ch. 2018-3)
S 1592	Sales and Use Tax Exemptions for Electric Generators	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1600	Ad Valorem Taxation	Passidomo	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1608 (c1)	Agricultural Recovery	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)
S 2508	K-12 Education	Appropriations	Compare	Last Action: 3/10/2018 S Died, not introduced, companion bill(s) passed, see HB 5003 (Ch. 2018-10), CS/HB 7055 (Ch. 2018-6), CS/HB 7087 (Ch. 2018-118), CS/SB 7026 (Ch. 2018-3)

Citations - Statutes (47)

Citation	Catchline	Location in Bill Location In Bill Help
20.21	Department of Revenue.	Page 13 (pdf)
28.241	Filing fees for trial and appellate proceedings.	Page 15 (pdf), Page 21 (pdf)
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 22 (pdf)
159.621	Housing bonds exempted from taxation.	Page 25 (pdf)
163.01	Florida Interlocal Cooperation Act of 1969.	Page 26 (pdf)
193.0237		Page 35 (pdf)
193.155	Homestead assessments.	Page 37 (pdf)
193.4516		Page 38 (pdf)
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program.	Page 39 (pdf)
194.032	Hearing purposes; timetable.	Page 40 (pdf)
196.173	Exemption for deployed servicemembers.	Page 41 (pdf)
196.24	Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.	Page 42 (pdf)
197.318		Page 43 (pdf)
197.3631	Non-ad valorem assessments; general provisions.	Page 47 (pdf)
197.572	Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds.	Page 49 (pdf)
197.573	Survival of restrictions and covenants after tax sale.	Page 50 (pdf)
201.02	Tax on deeds and other instruments relating to real property or interests in real property.	Page 51 (pdf)
201.25		Page 52 (pdf)
202.24	Limitations on local taxes and fees imposed on dealers of communications services.	Page 53 (pdf)
205.055		Page 54 (pdf)
205.171	Exemptions allowed disabled veterans of any war or their unremarried spouses.	Page 55 (pdf)
206.052	Export of tax-free fuels.	Page 55 (pdf)
206.9826		Page 56 (pdf)
206.9952	Application for license as a natural gas fuel retailer.	Page 57 (pdf)
206.9955	Levy of natural gas fuel tax.	Page 57 (pdf)
206.996	Monthly reports by natural gas fuel retailers; deductions.	Page 59 (pdf)
210.205		Page 60 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 61 (pdf)
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 62 (pdf), Page 67 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 69 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 89 (pdf)
212.205		Page 89 (pdf)
213.018	Taxpayer problem resolution program; taxpayer assistance orders.	Page 90 (pdf)
213.053	Confidentiality and information sharing.	Page 91 (pdf)
218.131		Page 92 (pdf)
218.135		Page 93 (pdf)
220.183	Community contribution tax credit.	Page 94 (pdf)
220.1845	Contaminated site rehabilitation tax credit.	Page 95 (pdf)
318.14	Noncriminal traffic infractions; exception; procedures.	Page 95 (pdf)
318.15	Failure to comply with civil penalty or to appear; penalty.	Page 96 (pdf)
320.08	License taxes.	Page 97 (pdf)
376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.	Page 99 (pdf)
451.01		Page 100 (pdf)
451.02		Page 101 (pdf)
624.5105	Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.	Page 103 (pdf)
741.01	County court judge or clerk of the circuit court to issue marriage license; fee.	Page 104 (pdf)
1011.71	District school tax.	Page 104 (pdf)

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CS/HB 7087, Engrossed 2 Posted 3/14/2018 at 10:32 AM

Bill Text:	PDF

Analyses:	None

Related Bills (19)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 531	Noncriminal Traffic Infractions	Grant	Compare	Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 593	Homestead Exemptions	Porter	Compare	Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 607 (c1)	Housing Finance Authorities	Santiago	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 803	Emergency Energy Equipment Sales Tax Exemption	Roth	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 841 (er)	Community Associations	Moraitis	Compare	Last Action: 3/27/2018 Chapter No. 2018-96, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 939	Tax on Sales, Use, and Other Transactions	Toledo	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1375	Ad Valorem Taxation	Eagle	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 7055 (er)	Education	Appropriations Committee	Compare	Last Action: 3/12/2018 Chapter No. 2018-6, companion bill(s) passed, see HB 5001 (Ch. 2018-9)
S 60	Tax on Sales, Use, and Other Transactions	Hukill	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 312	Excise Tax on Documents	Steube	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 620 (c2)	Taxation	Passidomo	Compare	Last Action: 3/8/2018 S Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940
S 666	Noncriminal Traffic Infractions	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 730 (c1)	Housing Finance Authorities	Perry	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 772	Homestead Exemption Implementation	Grimsley	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1246	Exemption from the Sales and Use Tax	Grimsley	Compare	Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144
S 1386	Taxation of Real Property	Rodriguez	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1592	Sales and Use Tax Exemptions for Electric Generators	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1600	Ad Valorem Taxation	Passidomo	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1608 (c1)	Agricultural Recovery	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)

Citations - Statutes (47)

Citation	Catchline	Location in Bill Location In Bill Help
20.21	Department of Revenue.
28.241	Filing fees for trial and appellate proceedings.
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.
159.621	Housing bonds exempted from taxation.
163.01	Florida Interlocal Cooperation Act of 1969.
193.0237
193.155	Homestead assessments.
193.4516
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program.
194.032	Hearing purposes; timetable.
196.173	Exemption for deployed servicemembers.
196.24	Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.
197.318
197.3631	Non-ad valorem assessments; general provisions.
197.572	Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds.
197.573	Survival of restrictions and covenants after tax sale.
201.02	Tax on deeds and other instruments relating to real property or interests in real property.
201.25
202.24	Limitations on local taxes and fees imposed on dealers of communications services.
205.055
205.171	Exemptions allowed disabled veterans of any war or their unremarried spouses.
206.052	Export of tax-free fuels.
206.9826
206.9952	Application for license as a natural gas fuel retailer.
206.9955	Levy of natural gas fuel tax.
206.996	Monthly reports by natural gas fuel retailers; deductions.
210.205
212.031	Tax on rental or license fee for use of real property.
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
212.205
213.018	Taxpayer problem resolution program; taxpayer assistance orders.
213.053	Confidentiality and information sharing.
218.131
218.135
220.183	Community contribution tax credit.
220.1845	Contaminated site rehabilitation tax credit.
318.14	Noncriminal traffic infractions; exception; procedures.
318.15	Failure to comply with civil penalty or to appear; penalty.
320.08	License taxes.
376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.
451.01
451.02
624.5105	Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.
741.01	County court judge or clerk of the circuit court to issue marriage license; fee.
1011.71	District school tax.

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CS/HB 7087, Engrossed 1 Posted 3/2/2018 at 7:25 PM

Bill Text:	PDF

Analyses:	None

Related Bills (19)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 531	Noncriminal Traffic Infractions	Grant	Compare	Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 593	Homestead Exemptions	Porter	Compare	Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 607 (c1)	Housing Finance Authorities	Santiago	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 803	Emergency Energy Equipment Sales Tax Exemption	Roth	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 841 (er)	Community Associations	Moraitis	Compare	Last Action: 3/27/2018 Chapter No. 2018-96, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 939	Tax on Sales, Use, and Other Transactions	Toledo	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1375	Ad Valorem Taxation	Eagle	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 7055 (er)	Education	Appropriations Committee	Compare	Last Action: 3/12/2018 Chapter No. 2018-6, companion bill(s) passed, see HB 5001 (Ch. 2018-9)
S 60	Tax on Sales, Use, and Other Transactions	Hukill	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 312	Excise Tax on Documents	Steube	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 620 (c2)	Taxation	Passidomo	Compare	Last Action: 3/8/2018 S Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940
S 666	Noncriminal Traffic Infractions	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 730 (c1)	Housing Finance Authorities	Perry	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 772	Homestead Exemption Implementation	Grimsley	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1246	Exemption from the Sales and Use Tax	Grimsley	Compare	Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144
S 1386	Taxation of Real Property	Rodriguez	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1592	Sales and Use Tax Exemptions for Electric Generators	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1600	Ad Valorem Taxation	Passidomo	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1608 (c1)	Agricultural Recovery	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)

Floor Amendments (16)

Amendment	Sponsor	Filed	Last Floor Action	Format
469030 - Amendment Between lines 362 and 363 insert:	Brandes	3/8/2018 8:09 AM	Senate: Withdrawn 3/8/2018	Web Page PDF
843520 - Amendment Between lines 1007 and 1008 insert:	Brandes	3/8/2018 8:11 AM	Senate: Withdrawn 3/8/2018	Web Page PDF
486636 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Stargel	3/8/2018 12:32 PM	Senate: Replaced by Engrossed Amendment 3/8/2018	Web Page PDF
741594 - Amendment to Amendment (486636) Delete lines 5 - 2628 and insert:	Rader	3/8/2018 4:11 PM	Senate: Withdrawn 3/8/2018	Web Page PDF
905850 - Amendment to Amendment (486636) Delete lines 225 - 229 and insert:	Simmons	3/8/2018 3:50 PM	Senate: Replaced by Engrossed Amendment 3/8/2018	Web Page PDF
202412 - Amendment to Amendment (486636) Delete line 1418 and insert:	Stargel	3/8/2018 2:50 PM	Senate: Replaced by Engrossed Amendment 3/8/2018	Web Page PDF
167998 - Amendment to Amendment (486636) Between lines 2302 and 2303 insert:	Bradley	3/9/2018 9:52 AM	Senate: Withdrawn 3/9/2018	Web Page PDF
844462 - Amendment (Delete All) Delete everything after the enacting clause and insert:	Stargel	3/8/2018 7:45 PM	House: Concur 3/11/2018	Web Page PDF
784054 - Amendment to Amendment (844462) Delete lines 672 - 759 and insert:	Stargel	3/9/2018 1:27 PM	House: Concur 3/11/2018	Web Page PDF
365876 - Amendment to Amendment (844462) Delete lines 907 - 915 and insert:	Stargel	3/9/2018 1:26 PM	House: Concur 3/11/2018	Web Page PDF
911746 - Amendment to Amendment (844462) Between lines 1061 and 1062 insert:	Stargel	3/9/2018 12:44 PM	House: Concur 3/11/2018	Web Page PDF
725804 - Amendment to Amendment (844462) Delete lines 1416 - 1449 and insert:	Stargel	3/9/2018 4:48 PM	Senate: Withdrawn 3/9/2018	Web Page PDF
540854 - Amendment to Amendment (844462) Delete lines 1416 - 1449 and insert:	Stargel	3/9/2018 5:31 PM	House: Concur 3/11/2018	Web Page PDF
648194 - Amendment to Amendment (844462) Between lines 2205 and 2206 insert:	Bradley	3/9/2018 12:14 PM	House: Concur 3/11/2018	Web Page PDF
737022 - Amendment to Amendment (844462) Between lines 2221 and 2222 insert:	Brandes	3/9/2018 1:14 PM	Senate: Withdrawn 3/9/2018	Web Page PDF
628272 - Amendment to Amendment (844462) Delete lines 2222 - 2265.	Stargel	3/9/2018 1:27 PM	House: Concur 3/11/2018	Web Page PDF

Floor Votes (3)

Date	Chamber	Result
3/5/2018 10:48 AM	House	75 Yeas - 35 Nays
3/11/2018 3:29 PM	Senate	33 Yeas - 3 Nays
3/11/2018 4:14 PM	House	93 Yeas - 12 Nays

Citations - Statutes (41)

Citation	Catchline	Location in Bill Location In Bill Help
28.241	Filing fees for trial and appellate proceedings.	Page 9 (pdf)
159.621	Housing bonds exempted from taxation.	Page 15 (pdf)
163.01	Florida Interlocal Cooperation Act of 1969.	Page 90 (pdf)
193.0237		Page 16 (pdf)
193.155	Homestead assessments.	Page 89 (pdf)
193.4516		Page 18 (pdf)
194.011	Assessment notice; objections to assessments.	Page 19 (pdf)
194.032	Hearing purposes; timetable.	Page 21 (pdf)
194.181	Parties to a tax suit.	Page 22 (pdf)
196.173	Exemption for deployed servicemembers.	Page 23 (pdf)
196.24	Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.	Page 24 (pdf)
197.318		Page 25 (pdf)
197.3631	Non-ad valorem assessments; general provisions.	Page 29 (pdf)
197.572	Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds.	Page 31 (pdf)
197.573	Survival of restrictions and covenants after tax sale.	Page 32 (pdf)
201.02	Tax on deeds and other instruments relating to real property or interests in real property.	Page 33 (pdf)
206.052	Export of tax-free fuels.	Page 98 (pdf)
210.205		Page 34 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 35 (pdf)
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 36 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 41 (pdf)
212.099		Page 51 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 55 (pdf)
212.1831	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 56 (pdf)
212.205		Page 57 (pdf)
213.053	Confidentiality and information sharing.	Page 57 (pdf)
218.131		Page 59 (pdf)
218.135		Page 60 (pdf)
220.13	“Adjusted federal income” defined.	Page 62 (pdf)
220.183	Community contribution tax credit.	Page 65 (pdf)
220.1845	Contaminated site rehabilitation tax credit.	Page 66 (pdf)
220.1875	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 66 (pdf)
318.14	Noncriminal traffic infractions; exception; procedures.	Page 67 (pdf)
318.15	Failure to comply with civil penalty or to appear; penalty.	Page 68 (pdf)
376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.	Page 69 (pdf)
451.01		Page 99 (pdf)
451.02		Page 100 (pdf)
624.5105	Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.	Page 70 (pdf)
718.111	The association.	Page 70 (pdf)
741.01	County court judge or clerk of the circuit court to issue marriage license; fee.	Page 72 (pdf)
1002.395	Florida Tax Credit Scholarship Program.	Page 73 (pdf)

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CS/HB 7087, Committee Substitute 1 Posted 2/26/2018 at 1:17 PM

Bill Text:	PDF

Analyses:	None

Related Bills (17)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 531	Noncriminal Traffic Infractions	Grant	Compare	Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 593	Homestead Exemptions	Porter	Compare	Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 607 (c1)	Housing Finance Authorities	Santiago	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 803	Emergency Energy Equipment Sales Tax Exemption	Roth	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 841 (e1)	Community Associations	Moraitis	Compare	Last Action: 3/27/2018 Chapter No. 2018-96, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 939	Tax on Sales, Use, and Other Transactions	Toledo	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1375	Ad Valorem Taxation	Eagle	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 60	Tax on Sales, Use, and Other Transactions	Hukill	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 312	Excise Tax on Documents	Steube	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 666	Noncriminal Traffic Infractions	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 730 (c1)	Housing Finance Authorities	Perry	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 772	Homestead Exemption Implementation	Grimsley	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1246	Exemption from the Sales and Use Tax	Grimsley	Compare	Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144
S 1386	Taxation of Real Property	Rodriguez	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1592	Sales and Use Tax Exemptions for Electric Generators	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1600	Ad Valorem Taxation	Passidomo	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1608 (c1)	Agricultural Recovery	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)

Floor Amendments (4)

Amendment	Sponsor	Filed	Last Floor Action	Format
329559 - Amendment Remove lines 370-930 and insert:	Renner	2/28/2018 3:55 PM	House: Adopted 3/2/2018	PDF
352701 - Amendment Remove lines 1307-1356 and insert:	Asencio	2/28/2018 3:58 PM	House: Failed 3/2/2018	PDF
660147 - Substitute Amendment (352701) Remove lines 1307-1357 and insert:	Asencio	2/28/2018 6:40 PM	House: Failed 3/2/2018	PDF
339019 - Amendment Remove lines 2507-2580	Renner	2/28/2018 3:55 PM	House: Adopted 3/2/2018	PDF

Citations - Statutes (45)

Citation	Catchline	Location in Bill Location In Bill Help
28.241	Filing fees for trial and appellate proceedings.	Page 9 (pdf)
125.0103	Ordinances and rules imposing price controls; findings required; procedures.	Page 15 (pdf)
159.621	Housing bonds exempted from taxation.	Page 16 (pdf)
163.01	Florida Interlocal Cooperation Act of 1969.	Page 92 (pdf)
166.043	Ordinances and rules imposing price controls; findings required; procedures.	Page 17 (pdf)
193.0237		Page 17 (pdf)
193.155	Homestead assessments.	Page 90 (pdf)
193.4516		Page 19 (pdf)
194.011	Assessment notice; objections to assessments.	Page 20 (pdf)
194.032	Hearing purposes; timetable.	Page 22 (pdf)
194.181	Parties to a tax suit.	Page 23 (pdf)
196.173	Exemption for deployed servicemembers.	Page 24 (pdf)
196.24	Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.	Page 25 (pdf)
197.318		Page 26 (pdf)
197.3631	Non-ad valorem assessments; general provisions.	Page 30 (pdf)
197.572	Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds.	Page 32 (pdf)
197.573	Survival of restrictions and covenants after tax sale.	Page 33 (pdf)
201.02	Tax on deeds and other instruments relating to real property or interests in real property.	Page 34 (pdf)
206.052	Export of tax-free fuels.	Page 100 (pdf)
206.9825	Aviation fuel tax.	Page 101 (pdf)
210.205		Page 35 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 36 (pdf)
212.05	Sales, storage, use tax.	Page 37 (pdf)
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 38 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 43 (pdf)
212.099		Page 53 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 57 (pdf)
212.1831	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 58 (pdf)
212.205		Page 58 (pdf)
213.053	Confidentiality and information sharing.	Page 59 (pdf)
218.131		Page 61 (pdf)
218.135		Page 62 (pdf)
220.13	“Adjusted federal income” defined.	Page 63 (pdf)
220.183	Community contribution tax credit.	Page 67 (pdf)
220.1845	Contaminated site rehabilitation tax credit.	Page 67 (pdf)
220.1875	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 68 (pdf)
318.14	Noncriminal traffic infractions; exception; procedures.	Page 69 (pdf)
318.15	Failure to comply with civil penalty or to appear; penalty.	Page 70 (pdf)
376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.	Page 71 (pdf)
451.01		Page 104 (pdf)
451.02		Page 105 (pdf)
624.5105	Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.	Page 72 (pdf)
718.111	The association.	Page 72 (pdf)
741.01	County court judge or clerk of the circuit court to issue marriage license; fee.	Page 74 (pdf)
1002.395	Florida Tax Credit Scholarship Program.	Page 74 (pdf)

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HB 7087, Original Filed Version Posted 2/19/2018 at 9:45 AM

Bill Text:	PDF

Analyses:	Appropriations Committee (Post-Meeting) 2/26/2018 (pdf)

Related Bills (15)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 531	Noncriminal Traffic Infractions	Grant	Compare	Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 593	Homestead Exemptions	Porter	Compare	Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 607 (c1)	Housing Finance Authorities	Santiago	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 803	Emergency Energy Equipment Sales Tax Exemption	Roth	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 939	Tax on Sales, Use, and Other Transactions	Toledo	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
H 1375	Ad Valorem Taxation	Eagle	Compare	Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 60	Tax on Sales, Use, and Other Transactions	Hukill	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 312	Excise Tax on Documents	Steube	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 666	Noncriminal Traffic Infractions	Brandes	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 730 (c1)	Housing Finance Authorities	Perry	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 772	Homestead Exemption Implementation	Grimsley	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1246	Exemption from the Sales and Use Tax	Grimsley	Compare	Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144
S 1592	Sales and Use Tax Exemptions for Electric Generators	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1600	Ad Valorem Taxation	Passidomo	Compare	Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
S 1608 (c1)	Agricultural Recovery	Grimsley	Compare	Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)

Citations - Statutes (32)

Citation	Catchline	Location in Bill Location In Bill Help
28.241	Filing fees for trial and appellate proceedings.	Page 7 (pdf)
159.621	Housing bonds exempted from taxation.	Page 14 (pdf)
163.01	Florida Interlocal Cooperation Act of 1969.	Page 76 (pdf)
193.155	Homestead assessments.	Page 75 (pdf)
193.4516		Page 15 (pdf)
194.032	Hearing purposes; timetable.	Page 15 (pdf)
196.173	Exemption for deployed servicemembers.	Page 16 (pdf)
196.24	Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.	Page 18 (pdf)
197.318		Page 19 (pdf)
201.02	Tax on deeds and other instruments relating to real property or interests in real property.	Page 23 (pdf)
206.052	Export of tax-free fuels.	Page 85 (pdf)
206.9825	Aviation fuel tax.	Page 86 (pdf)
210.205		Page 24 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 25 (pdf)
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 26 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 31 (pdf)
212.099		Page 40 (pdf)
212.1831	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 44 (pdf)
212.205		Page 45 (pdf)
213.053	Confidentiality and information sharing.	Page 45 (pdf)
218.131		Page 47 (pdf)
218.135		Page 48 (pdf)
220.13	“Adjusted federal income” defined.	Page 50 (pdf)
220.183	Community contribution tax credit.	Page 53 (pdf)
220.1845	Contaminated site rehabilitation tax credit.	Page 54 (pdf)
220.1875	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 54 (pdf)
318.14	Noncriminal traffic infractions; exception; procedures.	Page 55 (pdf)
318.15	Failure to comply with civil penalty or to appear; penalty.	Page 57 (pdf)
376.30781	Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority.	Page 57 (pdf)
624.5105	Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration.	Page 58 (pdf)
741.01	County court judge or clerk of the circuit court to issue marriage license; fee.	Page 59 (pdf)
1002.395	Florida Tax Credit Scholarship Program.	Page 59 (pdf)

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