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Glossary of Legislative Terms

CS/SB 7068: Taxation

GENERAL BILL by Appropriations ; Finance and Tax

Taxation; Adding exceptions to the definition of the term “change of ownership” for purposes of a certain homestead assessment limitation; specifying that portions of property not used for certain purposes are not exempt from ad valorem taxation; providing that improvements to real property are deemed owned by certain educational institutions for purposes of the educational exemption from ad valorem taxation if certain criteria are met; providing that modifications of certain original documents for certain purposes on which documentary stamp taxes were previously paid are not renewals and are not subject to the documentary stamp tax; extending the expiration date of the sales tax exemption for data center property; creating the Strong Families Tax Credit; defining terms, etc. APPROPRIATION: $208,000

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2021
 Last Action: 4/29/2021 Senate - Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) -SJ 872
Bill Text: Web Page | PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    3/22/2021 Senate • Submitted for consideration by Finance and Tax
    • On Committee agenda-- Finance and Tax, 03/25/21, 9:00 am, 110 Senate Building
    3/25/2021 Senate • Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 7 NAYS 0
    • Filed
    3/30/2021 Senate • Referred to Appropriations -SJ 326
    • Introduced -SJ 326
    4/14/2021 Senate • On Committee agenda-- Appropriations, 04/19/21, 10:00 am, 412 Knott Building
    4/19/2021 Senate • CS by- Appropriations; YEAS 19 NAYS 0 -SJ 642
    4/22/2021 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 04/26/21 -SJ 721
    • CS by Appropriations read 1st time -SJ 647
    4/26/2021 Senate • Retained on Special Order Calendar -SJ 720
    4/27/2021 Senate • Retained on Special Order Calendar -SJ 745
    4/28/2021 Senate • Retained on Special Order Calendar -SJ 843
    4/29/2021 Senate • Read 2nd time -SJ 870
    • Substituted HB 7061 -SJ 872
    • Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) -SJ 872

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  • CS/SB 7068, Committee Substitute 1 (Current Bill Version) Posted 4/22/2021 at 8:08 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (19)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 531 (c2) Student Internships Education and Employment Committee Compare Last Action: 4/30/2021 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 889 (c2) Nonprofit Property Tax Exemptions Borrero Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 897 (c1) Strong Families Tax Credit Koster Compare Last Action: 4/30/2021 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 917 (c1) Documentary Stamp Tax Exemption McClain Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 1241 (c1) Tax Administration Appropriations Committee Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 1519 Homestead Exemptions Duggan, Buchanan Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 6071 Tax Refund Program for Qualified Target Industry Businesses LaMarca Compare Last Action: 4/30/2021 H Died in Tourism, Infrastructure & Energy Subcommittee Track This Bill
    H 6087 Hospitals' Community Benefit Reporting Snyder Compare Last Action: 4/30/2021 H Died in Finance & Facilities Subcommittee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 6093 Hospitals' Community Benefit Reporting Harding, Snyder Compare Last Action: 4/30/2021 H Died in Health & Human Services Committee; companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 7061 (er) Taxation Ways and Means Committee Compare Last Action: 5/24/2021 Chapter No. 2021-31 Track This Bill
    S 58 Hospitals’ Community Benefit Reporting Rodriguez Compare Last Action: 4/30/2021 H Died in Messages; companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 258 (c1) Internship Tax Credit Program Jones Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 598 (c1) Back-to-school Sales Tax Holiday Perry Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 734 (c2) Tax Exemptions Gruters Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 908 (c2) Strong Families Tax Credit Rodrigues Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 982 Tax Refund Program for Qualified Target Industry Businesses Gruters Compare Last Action: 4/30/2021 S Died in Appropriations Track This Bill
    S 1214 (c2) Nonprofit Taxation Gruters Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 1254 (c1) Ad Valorem Assessments Bean Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    S 1334 (c1) Excise Tax on Documents Boyd Compare Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill

    Citations - Statutes (31)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 65 (pdf)
    193.019 Hospitals; community benefit reporting. Page 8 (pdf)
    193.155 Homestead assessments. Page 8 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 11 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 12 (pdf)
    193.1557 Assessment of certain property damaged or destroyed by Hurricane Michael. Page 66 (pdf)
    196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 14 (pdf)
    196.1978 Affordable housing property exemption. Page 15 (pdf)
    196.198 Educational property exemption. Page 17 (pdf)
    196.199 Government property exemption. Page 19 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 20 (pdf)
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 21 (pdf)
    211.0252 Page 22 (pdf)
    211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 23 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 23 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 66 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 33 (pdf), Page 38 (pdf), Page 67 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 38 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 14 (pdf)
    212.1833 Page 40 (pdf)
    213.053 Confidentiality and information sharing. Page 41 (pdf)
    220.02 Legislative intent. Page 42 (pdf)
    220.13 “Adjusted federal income” defined. Page 42 (pdf)
    220.186 Credit for Florida alternative minimum tax. Page 45 (pdf)
    220.1876 Page 46 (pdf)
    220.198 Page 47 (pdf)
    288.106 Tax refund program for qualified target industry businesses. Page 49 (pdf)
    402.62 Page 49 (pdf)
    561.1212 Page 59 (pdf)
    624.509 Premium tax; rate and computation. Page 61 (pdf)
    624.51056 Page 60 (pdf)

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  • SB 7068, Original Filed Version Posted 3/25/2021 at 4:31 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 3/25/2021 (pdf)
    Appropriations (Pre-Meeting) 4/16/2021 (pdf)
    Appropriations (Post-Meeting) 4/21/2021 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1241 (c1) Tax Administration Appropriations Committee Similar Last Action: 4/30/2021 S Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31) Track This Bill
    H 7061 Taxation Ways and Means Committee Compare Last Action: 5/24/2021 Chapter No. 2021-31 Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    143252 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Appropriations
    (Rodriguez)     		4/16/2021
    10:21 AM     		Replaced by Committee Substitute
    4/20/2021     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    4/19/2021 10:00 AM Appropriations 19 Yeas - 0 Nays

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 16 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 3 (pdf)
    211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 4 (pdf)
    212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 4 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 17 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 18 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 13 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 14 (pdf)
    213.053 Confidentiality and information sharing. Page 15 (pdf)

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  • SPB 7068, Proposed Bill Posted 3/22/2021 at 2:23 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 3/23/2021 (pdf)

    Committee Votes (1)

    Date Committee Result
    3/25/2021 9:00 AM Finance and Tax 7 Yeas - 0 Nays

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