HB 7141: Taxation
GENERAL BILL by Finance and Tax Committee ; Gaetz ; (CO-INTRODUCERS) Campbell ; Eagle ; Eisnaugle ; Porter ; Steube
Taxation; Increases property tax exemptions for certain persons; reduces tax rate to certain satellite services; revises distributions of tax revenues from sales & use tax, communications services tax, & gross receipts tax; revises provisions concerning communications services tax & rates; exempts various products from sales & use tax; repeals estate tax; requires circuit court judges to provide monthly reports concerning decedents; creates Defense Works in Florida Incentive to reduce computation of adjusted federal income for certain contractors; extends date for tax credit for certain community contribution donations; increases tax credits for rehabilitation of certain contaminated sites; provides various sales tax holidays. APPROPRIATION: $477,053
Senate Committee References:
- Appropriations (AP)
- Rules (RC)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/1/2015 | House |
• Filed |
| 4/2/2015 | House |
• Referred to Calendar -HJ 425 • Introduced -HJ 424 |
| 4/6/2015 | House |
• Placed on Special Order Calendar, 04/08/15 |
| 4/8/2015 | House |
• Read 2nd time -HJ 458 • Amendment(s) failed (148209, 481103, 933245) -HJ 459 • Placed on 3rd reading |
| 4/9/2015 | House |
• Read 3rd time -HJ 491 • Passed; YEAS 112 NAYS 3 -HJ 492 |
| 4/15/2015 | Senate |
• In Messages • Referred to Appropriations; Rules -SJ 455 |
| 4/21/2015 | Senate |
• Received -SJ 455 |
| 5/1/2015 | Senate |
• Died in Appropriations |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 101 | Taxation | Steube | Compare |
Last Action: 4/28/2015 H Died in Finance and Tax Committee
Location: In committee/council (FTC) |
|
| H 173 | Property Tax Exemptions | Goodson | Compare |
Last Action: 5/1/2015 S Died in Community Affairs
Location: In committee/council (CA) |
|
| H 249 | Agricultural Tax Exemptions | Raburn, Albritton | Compare |
Last Action: 4/28/2015 H Died in Finance and Tax Committee
Location: In committee/council (FTC) |
|
| H 259 (c1) | Small Business Saturday Sales Tax Holiday | Fant | Compare |
Last Action: 4/28/2015 H Died in Economic Development and Tourism Subcommittee
Location: In committee/council (EDTS) |
|
| H 529 | Defense Contracting | Smith | Compare |
Last Action: 4/28/2015 H Died in Finance and Tax Committee
Location: In committee/council (FTC) |
|
| H 891 | Research and Development Tax Credits | Narain | Compare |
Last Action: 4/28/2015 H Died in Economic Development and Tourism Subcommittee
Location: In committee/council (EDTS) |
|
| H 1317 | Exemption from Sales & Use Tax for College Textbooks | Moskowitz | Compare |
Last Action: 4/28/2015 H Died in Finance and Tax Committee
Location: In committee/council (FTC) |
|
| S 110 (c2) | Taxes | Hukill | Compare |
Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP) |
|
| S 140 | Tax On Sales, Use, and Other Transactions | Hukill | Compare |
Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP) |
|
| S 384 (c2) | Small Business Saturday Sales Tax Holiday | Garcia | Compare |
Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP) |
|
| S 398 | Agricultural Tax Exemptions | Stargel | Compare |
Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP) |
|
| S 572 | School Support Organizations | Montford | Compare |
Last Action: 5/1/2015 S Died on Calendar
Location: On 2nd Reading Calendar |
|
| S 886 | Research and Development Tax Credit | Brandes | Compare |
Last Action: 5/1/2015 S Died in Commerce and Tourism
Location: In committee/council (CM) |
|
| S 938 (c1) | Postsecondary Education Affordability | Flores | Compare |
Last Action: 5/1/2015 S Died in Appropriations Subcommittee on Education
Location: In committee/council (AED) |
|
| S 980 (c2) | Defense Contracting | Soto | Compare |
Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP) |
|
| S 7052 (c1) | Ad Valorem Tax Exemption for Deployed Servicemembers | Military and Veterans Affairs, Space, and Domestic Security | Compare |
Last Action: 4/28/2015 H Died in Messages
Location: In messages from Senate |
|
Committee Amendments
No Committee Amendments Available
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
481103 - Amendment Remove lines 1139-1249 |
Berman |
4/7/2015 1:51 PM |
House:
Failed
4/8/2015 |
|
|
256421 - Amendment Between lines 1249 and 1250, insert: |
Rodriguez, J. |
4/7/2015 1:17 PM |
House:
Withdrawn
4/8/2015 |
|
|
933245 - Amendment Remove lines 2198-2220 and insert: |
Rodriguez, J. |
4/7/2015 1:17 PM |
House:
Failed
4/8/2015 |
|
|
148209 - Amendment Remove lines 2291-2299 and insert: |
Rodriguez, J. |
4/7/2015 1:17 PM |
House:
Failed
4/8/2015 |
|
|
117201 - Amendment Remove lines 2291-2313 and insert: |
Rodriguez, J. |
4/7/2015 1:20 PM |
House:
Withdrawn
4/8/2015 |
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
|
H 7141 Filed
|
4/8/2015 5:31 PM | House | 92 Yeas - 0 Nays |
|
H 7141 Filed
|
4/8/2015 5:32 PM | House | 31 Yeas - 75 Nays |
|
H 7141 Filed
|
4/8/2015 5:36 PM | House | 32 Yeas - 78 Nays |
| H 7141 Filed | 4/9/2015 4:05 PM | House | 112 Yeas - 3 Nays |
Citations - Statutes (80)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | Page 49 (pdf) |
| 95.091 | Limitation on actions to collect taxes. | Page 50 (pdf) |
| 196.161 | Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. | Page 7 (pdf) |
| 196.173 | Exemption for deployed servicemembers. | Page 8 (pdf) |
| 196.202 | Property of widows, widowers, blind persons, and persons totally and permanently disabled. | Page 11 (pdf) |
| 198.01 | Definitions. | Page 49 (pdf) |
| 198.015 | Domicile of decedent. | Page 49 (pdf) |
| 198.02 | Tax upon estates of resident decedents. | Page 49 (pdf) |
| 198.021 | Tax upon generation-skipping transfers of residents. | Page 49 (pdf) |
| 198.03 | Tax upon estates of nonresident decedents. | Page 49 (pdf) |
| 198.031 | Tax upon generation-skipping transfers of nonresidents. | Page 49 (pdf) |
| 198.04 | Tax upon estates of alien decedents. | Page 49 (pdf) |
| 198.05 | Administration of law by Department of Revenue. | Page 49 (pdf) |
| 198.06 | Examination of books, papers, records, or memoranda by the department. | Page 49 (pdf) |
| 198.07 | Appointment of agents by department; bonds of agents; may administer oaths; credentials. | Page 49 (pdf) |
| 198.08 | Rules. | Page 49 (pdf) |
| 198.11 | Appointment of special appraisers. | Page 49 (pdf) |
| 198.13 | Tax return to be made in certain cases; certificate of nonliability. | Page 49 (pdf) |
| 198.14 | Failure to make return; extension of time for filing. | Page 49 (pdf) |
| 198.15 | When tax due; extension; interest; penalty. | Page 49 (pdf) |
| 198.155 | Payment of tax on generation-skipping transfers. | Page 49 (pdf) |
| 198.16 | Notice of determination of deficiency in federal tax to be filed with department. | Page 49 (pdf) |
| 198.17 | Deficiency; hearing by department. | Page 49 (pdf) |
| 198.18 | Failure to pay tax; penalties; delinquent or deficient taxes, interest. | Page 49 (pdf) |
| 198.19 | Receipts for taxes. | Page 49 (pdf) |
| 198.20 | Failure to pay tax when due, department’s warrant, etc. | Page 49 (pdf) |
| 198.21 | Tax due payable from entire estate; third persons. | Page 49 (pdf) |
| 198.22 | Lien for unpaid taxes. | Page 49 (pdf) |
| 198.23 | Personal liability of personal representative. | Page 49 (pdf) |
| 198.24 | Sale of real estate by personal representative to pay tax. | Page 49 (pdf) |
| 198.25 | Actions to enforce payment of tax. | Page 49 (pdf) |
| 198.26 | No discharge of personal representative until tax is paid. | Page 49 (pdf) |
| 198.28 | Time for assessment of tax. | Page 49 (pdf) |
| 198.29 | Refunds of excess tax paid. | Page 49 (pdf) |
| 198.30 | Circuit judge to report names of decedents, etc. | Page 49 (pdf) |
| 198.31 | Duties and powers of corporate personal representatives of nonresident decedents. | Page 49 (pdf) |
| 198.32 | Prima facie liability for tax. | Page 49 (pdf) |
| 198.33 | Discharge of estate, notice of lien, limitation on lien, etc. | Page 49 (pdf) |
| 198.34 | Disposition of proceeds from taxes. | Page 49 (pdf) |
| 198.35 | Interpretation and construction. | Page 49 (pdf) |
| 198.36 | Failure to produce records; penalty. | Page 49 (pdf) |
| 198.37 | Failure to make return; penalty. | Page 49 (pdf) |
| 198.38 | False return; penalty. | Page 49 (pdf) |
| 198.39 | False statement in return; penalty. | Page 49 (pdf) |
| 198.40 | Failure to pay tax, evasion of tax, etc.; penalty. | Page 49 (pdf) |
| 198.41 | Effectiveness of this chapter, etc. | Page 49 (pdf) |
| 198.42 | Short title. | Page 49 (pdf) |
| 198.44 | Certain exemptions from inheritance and estate taxes. | Page 49 (pdf) |
| 202.12 | Sales of communications services. | Page 11 (pdf) |
| 202.12001 | Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). | Page 13 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 13 (pdf) |
| 202.27 | Return filing; rules for self-accrual. | Page 15 (pdf) |
| 202.28 | Credit for collecting tax; penalties. | Page 16 (pdf) |
| 203.001 | Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). | Page 17 (pdf) |
| 206.9825 | Aviation fuel tax. | Page 17 (pdf) |
| 212.02 | Definitions. | Page 23 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 43 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 44 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 24 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 18 (pdf) |
| 213.015 | Taxpayer rights. | Page 52 (pdf) |
| 213.05 | Department of Revenue; control and administration of revenue laws. | Page 54 (pdf) |
| 213.053 | Confidentiality and information sharing. | Page 55 (pdf) |
| 213.21 | Informal conferences; compromises. | Page 62 (pdf) |
| 213.285 | Certified audits. | Page 64 (pdf) |
| 215.26 | Repayment of funds paid into State Treasury through error. | Page 65 (pdf) |
| 220.02 | Legislative intent. | Page 77 (pdf) |
| 220.03 | Definitions. | Page 73 (pdf) |
| 220.13 | “Adjusted federal income” defined. | Page 70 (pdf) |
| 220.183 | Community contribution tax credit. | Page 75 (pdf), Page 78 (pdf) |
| 220.1845 | Contaminated site rehabilitation tax credit. | Page 82 (pdf) |
| 220.196 | Research and development tax credit. | Page 80 (pdf) |
| 288.1046 | Page 67 (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 82 (pdf) |
| 377.809 | Energy Economic Zone Pilot Program. | Page 78 (pdf) |
| 561.57 | Deliveries by licensees. | Page 90 (pdf) |
| 564.06 | Excise taxes on wines and beverages. | Page 84 (pdf) |
| 624.509 | Premium tax; rate and computation. | Page 90 (pdf) |
| 624.5105 | Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. | Page 76 (pdf) |
| 733.7011 | Page 66 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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