CS/HB 7073: Taxation
GENERAL BILL by Appropriations Committee ; Ways & Means Committee ; McClain ; (CO-INTRODUCERS) Botana ; Fabricio ; Mooney ; Roth ; Trabulsy ; Tramont ; Truenow
Taxation; Providing that a taxpayer has a right to know certain information regarding property determined not to have been entitled to a homestead exemption; requiring that the owner be given a specified timeframe to pay certain taxes, penalties, and interest prior to a lien being filed; providing that such lien is subject to certain provisions; prohibiting the taxpayer from being assessed certain penalties or interest under certain circumstances; providing that back taxes apply only under certain circumstances, etc. APPROPRIATION: $608,604
Effective Date: July 1, 2024 except as otherwise provided
Last Action: 5/8/2024 - Chapter No. 2024-158
Bill Text: PDF
Last Action: 5/8/2024 - Chapter No. 2024-158
Bill Text: PDF
Senate Committee References:
- Appropriations (AP)
-
Bill History
Date Chamber Action 2/15/2024 House • Filed
• 1st Reading (Original Filed Version)
2/16/2024 House • Referred to Appropriations Committee
• Now in Appropriations Committee
• Added to Appropriations Committee agenda
2/20/2024 House • Favorable with CS by Appropriations Committee
2/21/2024 House • Reported out of Appropriations Committee
2/22/2024 House • Laid on Table under Rule 7.18(a)
• CS Filed
• 1st Reading (Committee Substitute 1)
2/23/2024 House • Bill referred to House Calendar
• Added to Second Reading Calendar
2/26/2024 House • Bill added to Special Order Calendar (2/29/2024)
2/29/2024 House • Read 2nd time
• Amendment 346991 Failed
• Amendment 765439 Failed
• Amendment 328313 Failed
• Amendment 164711 Failed
• Amendment 305937 Failed
• Amendment 122247 Failed
• Placed on 3rd reading
• Added to Third Reading Calendar
3/1/2024 House • Read 3rd time
• CS passed; YEAS 88, NAYS 17
3/1/2024 Senate • In Messages
• Referred to Appropriations
• Received
3/7/2024 Senate • Withdrawn from Appropriations -SJ 918
• Placed on Calendar, on 2nd reading
• Substituted for CS/SB 7074 -SJ 919
• Read 2nd time -SJ 918
• Amendment(s) adopted (635570) -SJ 943
• Placed on 3rd reading -SJ 943
3/8/2024 Senate • Read 3rd time -SJ 1008
• CS passed as amended; YEAS 38 NAYS 0 -SJ 1008
3/8/2024 House • In Messages
• Added to Senate Message List
• Amendment 635570 adopted
• CS passed as amended; YEAS 110, NAYS 0
• Ordered engrossed, then enrolled
5/7/2024 • Signed by Officers and presented to Governor
• Approved by Governor
5/8/2024 • Chapter No. 2024-158
-
CS/HB 7073, Enrolled (Current Bill Version) Posted 3/14/2024 at 8:22 AM
Bill Text: PDF Analyses: Ways & Means Committee (Post-Meeting) 5/9/2024 (pdf)
Related Bills (15)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 7074 (c1) Taxation Finance and Tax Similar Last Action: 3/7/2024 S Laid on Table, refer to CS/HB 7073 -SJ 919 
H 337 Sales Tax on Motor Vehicle Leases and Rentals Roth Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 635 (c2) Child Care and Early Learning Providers Ways & Means Committee Compare Last Action: 3/8/2024 H Died on Second Reading Calendar
H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 1001 (e1) Taxation Ways & Means Committee Compare Last Action: 3/8/2024 S Died in Appropriations
H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
H 1239 (c2) Affordable Housing State Affairs Committee Compare Last Action: 2/27/2024 H Laid on Table, refer to CS/CS/SB 328
H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
S 328 (er) Affordable Housing Calatayud Compare Last Action: 5/7/2024 Signed by Officers and presented to Governor
S 378 Property Tax Assessment Garcia Compare Last Action: 3/8/2024 S Died in Community Affairs
S 820 (c2) Child Care and Early Learning Providers Grall Compare Last Action: 3/8/2024 S Died in Appropriations
S 1030 (c1) Taxation Rodriguez Compare Last Action: 3/8/2024 S Died in Appropriations
S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax
S 1678 Taxes, Fines, and Fees Gruters Compare Last Action: 3/8/2024 S Died in Transportation
S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism
Citations - Statutes (45)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 14 (pdf) 192.0105 Taxpayer rights. Page 16 (pdf) 193.155 Homestead assessments. Page 17 (pdf) 193.624 Assessment of renewable energy source devices. Page 21 (pdf) 193.703 Reduction in assessment for living quarters of parents or grandparents. Page 23 (pdf) 194.037 Disclosure of tax impact. Page 24 (pdf) 196.011 Annual application required for exemption. Page 26 (pdf) 196.031 Exemption of homesteads. Page 29 (pdf) 196.075 Additional homestead exemption for persons 65 and older. Page 29 (pdf) 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 32 (pdf) 196.1978 Affordable housing property exemption. Page 34 (pdf), Page 43 (pdf) 196.1979 County and municipal affordable housing property exemption. Page 40 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 49 (pdf) 201.21 Notes and other written obligations exempt under certain conditions. Page 51 (pdf) 206.9931 Administrative provisions. Page 53 (pdf) 206.9955 Levy of natural gas fuel tax. Page 54 (pdf) 206.996 Monthly reports by natural gas fuel retailers; deductions. Page 58 (pdf) 206.997 State and local alternative fuel user fee clearing trust funds; distribution. Page 59 (pdf) 211.0254 Page 60 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 61 (pdf) 212.05 Sales, storage, use tax. Page 62 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 71 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 78 (pdf) 212.11 Tax returns and regulations. Page 83 (pdf) 212.1835 Page 86 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 87 (pdf) 213.21 Informal conferences; compromises. Page 92 (pdf) 213.67 Garnishment. Page 93 (pdf) 220.02 Legislative intent. Page 96 (pdf) 220.03 Definitions. Page 97 (pdf) 220.19 Child care tax credits. Page 98 (pdf) 220.1915 Credit for qualified railroad reconstruction or replacement expenditures. Page 100 (pdf) 220.1992 Page 106 (pdf) 220.222 Returns; time and place for filing. Page 108 (pdf) 374.986 Taxing authority. Page 109 (pdf) 402.261 Page 111 (pdf) 402.62 Strong Families Tax Credit. Page 120 (pdf) 413.4021 Program participant selection; tax collection enforcement diversion program. Page 124 (pdf) 561.121 Deposit of revenue. Page 125 (pdf) 561.1214 Page 127 (pdf) 571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 127 (pdf) 571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 128 (pdf) 624.509 Premium tax; rate and computation. Page 128 (pdf) 624.5107 Child care tax credits. Page 129 (pdf) 624.5108 Page 130 (pdf) -
CS/HB 7073, Engrossed 1 Posted 3/13/2024 at 12:15 PM
Bill Text: PDF Analyses: None Related Bills (10)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 337 Sales Tax on Motor Vehicle Leases and Rentals Roth Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
H 1297 (c3) Affordable Housing in Counties Designated as Areas of Critical State Concern Local Administration, Federal Affairs & Special Districts Subcommittee Compare Last Action: 3/4/2024 H Laid on Table
H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax
S 1456 (er) Counties Designated as Areas of Critical State Concern Rodriguez Compare Last Action: 3/5/2024 S Ordered enrolled
S 1678 Taxes, Fines, and Fees Gruters Compare Last Action: 3/8/2024 S Died in Transportation
S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism
S 7074 (c1) Taxation Finance and Tax Compare Last Action: 3/7/2024 S Laid on Table, refer to CS/HB 7073 -SJ 919
Citations - Statutes (46)
Citation Catchline Location in Bill Location In Bill Help 192.001 Definitions. Page 7 (pdf) 192.0105 Taxpayer rights. 193.155 Homestead assessments. 193.624 Assessment of renewable energy source devices. Page 8 (pdf) 193.703 Reduction in assessment for living quarters of parents or grandparents. 194.037 Disclosure of tax impact. Page 10 (pdf) 196.011 Annual application required for exemption. 196.031 Exemption of homesteads. 196.075 Additional homestead exemption for persons 65 and older. 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. 196.1978 Affordable housing property exemption. 196.1979 County and municipal affordable housing property exemption. 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 11 (pdf) 201.21 Notes and other written obligations exempt under certain conditions. 206.9931 Administrative provisions. 206.9955 Levy of natural gas fuel tax. 206.996 Monthly reports by natural gas fuel retailers; deductions. 206.997 State and local alternative fuel user fee clearing trust funds; distribution. 211.0254 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 13 (pdf) 212.05 Sales, storage, use tax. Page 15 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 17 (pdf) 212.11 Tax returns and regulations. Page 30 (pdf) 212.1835 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 32 (pdf) 213.21 Informal conferences; compromises. 213.67 Garnishment. 220.02 Legislative intent. Page 37 (pdf) 220.03 Definitions. Page 38 (pdf) 220.19 Child care tax credits. 220.1915 Credit for qualified railroad reconstruction or replacement expenditures. 220.1992 Page 39 (pdf) 220.222 Returns; time and place for filing. Page 41 (pdf) 374.986 Taxing authority. Page 42 (pdf) 402.261 402.62 Strong Families Tax Credit. Page 44 (pdf) 413.4021 Program participant selection; tax collection enforcement diversion program. Page 46 (pdf) 561.121 Deposit of revenue. 561.1214 571.26 Florida Agricultural Promotional Campaign Trust Fund. 571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 47 (pdf) 624.509 Premium tax; rate and computation. 624.5107 Child care tax credits. 624.5108 Page 47 (pdf) -
CS/HB 7073, Committee Substitute 1 Posted 2/22/2024 at 9:05 AM
Bill Text: PDF Analyses: None Related Bills (10)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 337 Sales Tax on Motor Vehicle Leases and Rentals Roth Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
H 1297 (c3) Affordable Housing in Counties Designated as Areas of Critical State Concern Local Administration, Federal Affairs & Special Districts Subcommittee Compare Last Action: 3/4/2024 H Laid on Table
H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax
S 1456 (er) Counties Designated as Areas of Critical State Concern Rodriguez Compare Last Action: 3/5/2024 S Ordered enrolled
S 1678 Taxes, Fines, and Fees Gruters Compare Last Action: 3/8/2024 S Died in Transportation
S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism
S 7074 (c1) Taxation Finance and Tax Compare Last Action: 3/7/2024 S Laid on Table, refer to CS/HB 7073 -SJ 919
Floor Amendments (10)
Amendment Sponsor Filed Last Floor Action Format 798738 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Ingoglia 3/6/2024
7:29 PMSenate: Replaced by Engrossed Amendment
3/7/2024Web Page
PDF
357546 - Amendment to Amendment (798738)
Delete line 2771 and insert:Ingoglia 3/7/2024
9:11 AMSenate: Replaced by Engrossed Amendment
3/7/2024Web Page
PDF635570 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Ingoglia 3/7/2024
1:04 PMHouse: Adopted
3/8/2024Web Page
PDF
963724 - Amendment to Amendment (635570)
Between lines 2763 and 2764 insert:Rodriguez 3/7/2024
4:33 PMSenate: Withdrawn
3/8/2024Web Page
PDF346991 - Amendment
Remove lines 942-966 and insert:Eskamani 2/27/2024
3:42 PMHouse: Failed
2/29/2024PDF 765439 - Amendment
Between lines 1546 and 1547, insert:Nixon 2/27/2024
1:51 PMHouse: Failed
2/29/2024PDF 328313 - Amendment
Between lines 1546 and 1547, insert:Nixon 2/27/2024
1:58 PMHouse: Failed
2/29/2024PDF 164711 - Amendment
Between lines 1546 and 1547, insert:Valdés 2/27/2024
2:22 PMHouse: Failed
2/29/2024PDF 305937 - Amendment
Between lines 1546 and 1547, insert:Gantt 2/27/2024
2:44 PMHouse: Failed
2/29/2024PDF 122247 - Amendment
Between lines 1546 and 1547, insert:Hinson 2/27/2024
2:47 PMHouse: Failed
2/29/2024PDF Floor Votes (3)
Date Chamber Result 3/1/2024 2:29 PM House 88 Yeas - 17 Nays 3/8/2024 10:23 AM Senate 38 Yeas - 0 Nays 3/8/2024 2:06 PM House 110 Yeas - 0 Nays Citations - Statutes (20)
Citation Catchline Location in Bill Location In Bill Help 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 5 (pdf) 192.001 Definitions. Page 7 (pdf) 193.624 Assessment of renewable energy source devices. Page 8 (pdf) 194.037 Disclosure of tax impact. Page 10 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 11 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 13 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 14 (pdf) 212.05 Sales, storage, use tax. Page 15 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 17 (pdf) 212.11 Tax returns and regulations. Page 30 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 32 (pdf) 220.02 Legislative intent. Page 37 (pdf) 220.03 Definitions. Page 38 (pdf) 220.1992 Page 39 (pdf) 220.222 Returns; time and place for filing. Page 41 (pdf) 374.986 Taxing authority. Page 42 (pdf) 402.62 Strong Families Tax Credit. Page 44 (pdf) 413.4021 Program participant selection; tax collection enforcement diversion program. Page 46 (pdf) 571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 47 (pdf) 624.5108 Page 47 (pdf) -
HB 7073, Original Filed Version Posted 2/15/2024 at 2:49 PM
Bill Text: PDF Analyses: Appropriations Committee (Post-Meeting) 2/21/2024 (pdf)
Related Bills (10)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 337 Sales Tax on Motor Vehicle Leases and Rentals Roth Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee
H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
H 1297 (c3) Affordable Housing in Counties Designated as Areas of Critical State Concern Local Administration, Federal Affairs & Special Districts Subcommittee Compare Last Action: 3/4/2024 H Laid on Table
H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee
S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax
S 1456 (c2) Counties Designated as Areas of Critical State Concern Rodriguez Compare Last Action: 3/5/2024 S Ordered enrolled
S 1678 Taxes, Fines, and Fees Gruters Compare Last Action: 3/8/2024 S Died in Transportation
S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism
S 7074 Taxation Finance and Tax Compare Last Action: 3/7/2024 S Laid on Table, refer to CS/HB 7073 -SJ 919
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 076721 - Amendment
Between lines 1138 and 1139, insert:McClain 2/19/2024
5:33 PMAdopted without Objection
2/20/2024PDF Citations - Statutes (19)
Citation Catchline Location in Bill Location In Bill Help 125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 5 (pdf) 192.001 Definitions. Page 6 (pdf) 193.624 Assessment of renewable energy source devices. Page 7 (pdf) 194.037 Disclosure of tax impact. Page 9 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 10 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 13 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 13 (pdf) 212.05 Sales, storage, use tax. Page 14 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 16 (pdf) 212.11 Tax returns and regulations. Page 29 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 31 (pdf) 220.02 Legislative intent. Page 37 (pdf) 220.03 Definitions. Page 37 (pdf) 220.1992 Page 38 (pdf) 220.222 Returns; time and place for filing. Page 41 (pdf) 374.986 Taxing authority. Page 41 (pdf) 402.62 Strong Families Tax Credit. Page 43 (pdf) 413.4021 Program participant selection; tax collection enforcement diversion program. Page 45 (pdf) 571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 46 (pdf)