Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

Track This Bill

Glossary of Legislative Terms

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

Effective Date: 7/1/2015
 Last Action: 5/1/2015 Senate - Died in Appropriations
Bill Text: PDF
Senate Committee References:
  1. Appropriations (AP)
  2. Rules (RC)

View By Bill Version View By Category

Expand All Collapse All

  • 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

    Top of SectionTop of Page

  • HB 7141, Original Filed Version (Current Bill Version) Posted 4/1/2015 at 7:35 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (16)

    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)     		Track This Bill
    H 173 Property Tax Exemptions Goodson Compare Last Action: 5/1/2015 S Died in Community Affairs
    Location: In committee/council (CA)     		Track This Bill
    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)     		Track This Bill
    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)     		Track This Bill
    H 529 Defense Contracting Smith Compare Last Action: 4/28/2015 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)     		Track This Bill
    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)     		Track This Bill
    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)     		Track This Bill
    S 110 (c2) Taxes Hukill Compare Last Action: 5/1/2015 S Died in Appropriations
    Location: In committee/council (AP)     		Track This Bill
    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)     		Track This Bill
    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)     		Track This Bill
    S 398 Agricultural Tax Exemptions Stargel Compare Last Action: 5/1/2015 S Died in Appropriations
    Location: In committee/council (AP)     		Track This Bill
    S 572 School Support Organizations Montford Compare Last Action: 5/1/2015 S Died on Calendar
    Location: On 2nd Reading Calendar     		Track This Bill
    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)     		Track This Bill
    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)     		Track This Bill
    S 980 (c2) Defense Contracting Soto Compare Last Action: 5/1/2015 S Died in Appropriations
    Location: In committee/council (AP)     		Track This Bill
    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     		Track This Bill

    Floor Amendments (5)

    Amendment Sponsor Filed Last Floor Action Format
    481103 - Amendment
    Remove lines 1139-1249     		Berman 4/7/2015
    1:51 PM     		House: Failed
    4/8/2015     		PDF
    256421 - Amendment
    Between lines 1249 and 1250, insert:     		Rodriguez, J. 4/7/2015
    1:17 PM     		House: Withdrawn
    4/8/2015     		PDF
    933245 - Amendment
    Remove lines 2198-2220 and insert:     		Rodriguez, J. 4/7/2015
    1:17 PM     		House: Failed
    4/8/2015     		PDF
    148209 - Amendment
    Remove lines 2291-2299 and insert:     		Rodriguez, J. 4/7/2015
    1:17 PM     		House: Failed
    4/8/2015     		PDF
    117201 - Amendment
    Remove lines 2291-2313 and insert:     		Rodriguez, J. 4/7/2015
    1:20 PM     		House: Withdrawn
    4/8/2015     		PDF

    Floor Votes (4)

    Date Chamber Result
    4/8/2015 5:31 PM House - Amendment 481103 92 Yeas - 0 Nays
    4/8/2015 5:32 PM House - Amendment 481103 31 Yeas - 75 Nays
    4/8/2015 5:36 PM House - Amendment 933245 32 Yeas - 78 Nays
    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)

    Top of SectionTop of Page