HB 7063: Taxation
GENERAL BILL by Ways & Means Committee ; McClain ; (CO-INTRODUCERS) Basabe ; Buchanan ; Jacques ; Leek ; López, J. ; Mooney ; Plakon ; Plasencia
Taxation; Revises provisions related to taxation including tourist tax reimbursement, homestead exemptions, exemptions for religious & educational property, refunds of certain property taxes, discretionary sales surtaxes, taxes on certain loans, surtaxes found to be unconstitutional, exemptions from sales & use taxes, tax on rental & license fees, tax credits for certain systems & equipment & Strong Families tax credits. APPROPRIATION: $35,129,550
- Appropriations (AP)
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Bill History
Date Chamber Action 4/13/2023 House • Filed
• 1st Reading (Original Filed Version)
4/14/2023 House • Bill referred to House Calendar
• Added to Second Reading Calendar
4/24/2023 House • Bill added to Special Order Calendar (4/27/2023)
4/27/2023 House • Read 2nd time
• Added to Third Reading Calendar
• Read 3rd time
• Passed; YEAS 114, NAYS 0
4/27/2023 Senate • In Messages
• Referred to Appropriations
• Received
5/4/2023 Senate • Withdrawn from Appropriations -SJ 825
• Placed on Calendar, on 2nd reading
• Substituted for CS/SB 7062 -SJ 826
• Read 2nd time -SJ 825
• Amendment(s) adopted (283904) -SJ 845
• Placed on 3rd reading
5/5/2023 Senate • Read 3rd time -SJ 881
• Passed as amended; YEAS 38 NAYS 0 -SJ 881
5/5/2023 House • In Messages
• Added to Senate Message List
• Passed as amended; YEAS 112, NAYS 0
• Amendment 283904 Concur
• Ordered engrossed, then enrolled
5/23/2023 • Signed by Officers and presented to Governor
5/25/2023 • Approved by Governor
5/26/2023 • Chapter No. 2023-157
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HB 7063, Enrolled (Current Bill Version) Posted 5/9/2023 at 8:05 AM
Bill Text: PDF Analyses: None Related Bills (27)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 7062 (c1) Taxation Finance and Tax Similar Last Action: 5/4/2023 S Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826 H 29 Tax Exemption for Diapers and Incontinence Products Eskamani Compare Last Action: 5/5/2023 H Died in Appropriations Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 101 Homestead Exemption for First Responders Woodson Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 205 (c1) Tax Exemption for Charges for Private Investigations Ways & Means Committee Compare Last Action: 5/5/2023 H Died in Commerce Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 475 (c1) Residential Graywater System Tax Credits Infrastructure Strategies Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 499 Florida Main Street Program and Historic Preservation Tax Credits Stark, Baker Compare Last Action: 5/5/2023 H Died in Ways & Means Committee H 529 Natural Gas Fuel Taxes Mooney Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 717 (c1) Property Tax Exemptions Ways & Means Committee Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 731 (c1) Local Tax Referenda Requirements Local Administration, Federal Affairs & Special Districts Subcommittee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 867 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Griffitts Compare Last Action: 2/22/2023 H Withdrawn prior to introduction; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 1001 (c1) Exemptions for Totally and Permanently Disabled Veterans Ways & Means Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 1153 Communications Services Tax Steele Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 1343 (e1) Agricultural Lands Agriculture, Conservation & Resiliency Subcommittee Compare Last Action: 5/5/2023 H Died in returning Messages; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 7071 Contaminated Site Rehabilitation Tax Credit Appropriations Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar S 114 Tax Exemption for Diapers and Incontinence Products Book Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 116 (c1) Taxation of Investigative Services Rodriguez Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 184 Homestead Exemption for First Responders Polsky Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 322 Natural Gas Fuel Taxes Gruters Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 358 (c1) Residential Graywater System Tax Credits Burgess Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 672 (c1) Homestead Property Tax Exemptions Avila Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 698 (c2) Local Tax Referenda Requirements Ingoglia Compare Last Action: 5/5/2023 S Died in Fiscal Policy, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 844 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Yarborough Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1052 Exemptions for Totally and Permanently Disabled Veterans Berman Compare Last Action: 5/5/2023 S Died in Finance and Tax, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1184 (c2) Agricultural Lands Collins Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1432 (c1) Communications Services Tax Trumbull Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1706 Ad Valorem Tax Exemptions DiCeglie Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 7058 Internal Revenue Code Finance and Tax Compare Last Action: 5/5/2023 H Died in Messages; companion bill(s) passed, see HB 7063 (Ch. 2023-157) Citations - Statutes (35)
Citation Catchline Location in Bill Location In Bill Help 125.01 Powers and duties. Page 10 (pdf) 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 12 (pdf) 125.0108 Areas of critical state concern; tourist impact tax. Page 25 (pdf) 125.901 Children’s services; independent special district; council; powers, duties, and functions; public records exemption. Page 25 (pdf) 194.036 Appeals. Page 30 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty. Page 32 (pdf), Page 35 (pdf) 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 40 (pdf) 196.198 Educational property exemption. Page 41 (pdf) 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. Page 44 (pdf) 199.145 Corrective mortgages; assignments; assumptions; refinancing. Page 51 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 52 (pdf) 202.19 Authorization to impose local communications services tax. Page 53 (pdf) 206.9952 Application for license as a natural gas fuel retailer. Page 55 (pdf) 206.9955 Levy of natural gas fuel tax. Page 32 (pdf) 206.996 Monthly reports by natural gas fuel retailers; deductions. Page 57 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 58 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 59 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 60 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 61 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 68 (pdf) 213.053 Confidentiality and information sharing. Page 74 (pdf) 220.02 Legislative intent. Page 75 (pdf) 220.03 Definitions. Page 75 (pdf) 220.13 “Adjusted federal income” defined. Page 76 (pdf) 220.1845 Contaminated site rehabilitation tax credit. Page 80 (pdf) 220.199 Page 80 (pdf) 220.1991 Page 82 (pdf) 220.222 Returns; time and place for filing. Page 86 (pdf) 336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 87 (pdf) 336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 87 (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 91 (pdf) 402.62 Strong Families Tax Credit. Page 91 (pdf) 550.09516 Page 91 (pdf) 571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 92 (pdf) 571.265 Page 93 (pdf) -
HB 7063, Engrossed 1 Posted 5/8/2023 at 4:09 PM
Bill Text: PDF Analyses: None Related Bills (17)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 29 Tax Exemption for Diapers and Incontinence Products Eskamani Compare Last Action: 5/5/2023 H Died in Appropriations Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 101 Homestead Exemption for First Responders Woodson Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 475 (c1) Residential Graywater System Tax Credits Infrastructure Strategies Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 529 Natural Gas Fuel Taxes Mooney Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 867 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Griffitts Compare Last Action: 2/22/2023 H Withdrawn prior to introduction; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 1153 Communications Services Tax Steele Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 114 Tax Exemption for Diapers and Incontinence Products Book Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 184 Homestead Exemption for First Responders Polsky Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 322 Natural Gas Fuel Taxes Gruters Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 358 (c1) Residential Graywater System Tax Credits Burgess Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 672 (c1) Homestead Property Tax Exemptions Avila Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 844 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Yarborough Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1052 Exemptions for Totally and Permanently Disabled Veterans Berman Compare Last Action: 5/5/2023 S Died in Finance and Tax, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1432 (c1) Communications Services Tax Trumbull Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1706 Ad Valorem Tax Exemptions DiCeglie Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 7058 Internal Revenue Code Finance and Tax Compare Last Action: 5/5/2023 H Died in Messages; companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 7062 (c1) Taxation Finance and Tax Compare Last Action: 5/4/2023 S Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826 Citations - Statutes (36)
Citation Catchline Location in Bill Location In Bill Help 125.01 Powers and duties. 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 8 (pdf) 125.0108 Areas of critical state concern; tourist impact tax. 125.901 Children’s services; independent special district; council; powers, duties, and functions; public records exemption. 194.036 Appeals. 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty. Page 9 (pdf), Page 14 (pdf) 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 17 (pdf) 196.198 Educational property exemption. Page 18 (pdf) 197.3181 Refund of taxes for residential improvements rendered uninhabitable by Hurricane Ian or Hurricane Nicole. 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. Page 21 (pdf) 199.145 Corrective mortgages; assignments; assumptions; refinancing. Page 28 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 29 (pdf) 202.19 Authorization to impose local communications services tax. Page 30 (pdf) 206.9952 Application for license as a natural gas fuel retailer. Page 32 (pdf) 206.9955 Levy of natural gas fuel tax. Page 32 (pdf) 206.996 Monthly reports by natural gas fuel retailers; deductions. Page 34 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. 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. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 39 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. 213.053 Confidentiality and information sharing. Page 45 (pdf) 220.02 Legislative intent. Page 45 (pdf) 220.03 Definitions. Page 46 (pdf) 220.13 “Adjusted federal income” defined. Page 47 (pdf) 220.1845 Contaminated site rehabilitation tax credit. 220.199 Page 51 (pdf) 220.1991 Page 53 (pdf) 220.222 Returns; time and place for filing. Page 56 (pdf) 336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. 336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. 376.30781 Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. 402.62 Strong Families Tax Credit. Page 57 (pdf) 550.09516 571.26 Florida Agricultural Promotional Campaign Trust Fund. 571.265 -
HB 7063, Original Filed Version Posted 4/13/2023 at 9:42 AM
Bill Text: PDF Analyses: Ways & Means Committee (Post-Meeting) 6/1/2023 (pdf)
Related Bills (17)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 29 Tax Exemption for Diapers and Incontinence Products Eskamani Compare Last Action: 5/5/2023 H Died in Appropriations Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 101 Homestead Exemption for First Responders Woodson Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 475 (c1) Residential Graywater System Tax Credits Infrastructure Strategies Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 529 Natural Gas Fuel Taxes Mooney Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 867 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Griffitts Compare Last Action: 2/22/2023 H Withdrawn prior to introduction; companion bill(s) passed, see HB 7063 (Ch. 2023-157) H 1153 Communications Services Tax Steele Compare Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 114 Tax Exemption for Diapers and Incontinence Products Book Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 184 Homestead Exemption for First Responders Polsky Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 322 Natural Gas Fuel Taxes Gruters Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 358 (c1) Residential Graywater System Tax Credits Burgess Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 672 (c1) Homestead Property Tax Exemptions Avila Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 844 Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment Yarborough Compare Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1052 Exemptions for Totally and Permanently Disabled Veterans Berman Compare Last Action: 5/5/2023 S Died in Finance and Tax, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1432 (c1) Communications Services Tax Trumbull Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 1706 Ad Valorem Tax Exemptions DiCeglie Compare Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 7058 Internal Revenue Code Finance and Tax Compare Last Action: 5/5/2023 H Died in Messages; companion bill(s) passed, see HB 7063 (Ch. 2023-157) S 7062 (c1) Taxation Finance and Tax Compare Last Action: 5/4/2023 S Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826 Floor Amendments (3)
Amendment Sponsor Filed Last Floor Action Format 641882 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Ingoglia 5/4/2023
10:33 AMSenate: Replaced by Engrossed Amendment
5/4/2023Web Page
PDF758356 - Amendment to Amendment (641882)
Delete lines 2553 - 2563.Ingoglia 5/4/2023
1:19 PMSenate: Replaced by Engrossed Amendment
5/4/2023Web Page
PDF283904 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Ingoglia 5/4/2023
5:37 PMHouse: Concur
5/5/2023Web Page
PDFFloor Votes (3)
Date Chamber Result 4/27/2023 10:29 AM House 114 Yeas - 0 Nays 5/5/2023 9:25 AM Senate 38 Yeas - 0 Nays 5/5/2023 10:29 AM House 112 Yeas - 0 Nays Citations - Statutes (22)
Citation Catchline Location in Bill Location In Bill Help 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 8 (pdf) 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty. Page 9 (pdf), Page 14 (pdf) 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 17 (pdf) 196.198 Educational property exemption. Page 18 (pdf) 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. Page 21 (pdf) 199.145 Corrective mortgages; assignments; assumptions; refinancing. Page 28 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 29 (pdf) 202.19 Authorization to impose local communications services tax. Page 30 (pdf) 206.9952 Application for license as a natural gas fuel retailer. Page 32 (pdf) 206.9955 Levy of natural gas fuel tax. Page 32 (pdf) 206.996 Monthly reports by natural gas fuel retailers; deductions. Page 34 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 35 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 36 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 39 (pdf) 213.053 Confidentiality and information sharing. Page 45 (pdf) 220.02 Legislative intent. Page 45 (pdf) 220.03 Definitions. Page 46 (pdf) 220.13 “Adjusted federal income” defined. Page 47 (pdf) 220.199 Page 51 (pdf) 220.1991 Page 53 (pdf) 220.222 Returns; time and place for filing. Page 56 (pdf) 402.62 Strong Families Tax Credit. Page 57 (pdf)