CS/SB 7074: Taxation
GENERAL BILL by Appropriations ; Finance and Tax
Taxation; Prohibiting a plan for tourist development from allocating more than a certain percentage of the tax revenue to a publicly owned and operated convention center for certain purposes, unless approved by a supermajority vote; providing that a taxpayer has a right to know certain information regarding property determined not to have been entitled to a homestead exemption; revising the definition of the term “renewable energy source device”; providing that taxpayers are not responsible for specified payments in certain circumstances; revising conditions for when multifamily projects are considered property used for a charitable purpose and are eligible to receive an ad valorem property tax exemption; revising the value to which a certain ad valorem property tax exemption applies, etc.
Effective Date: Except as otherwise provided in this act and except for this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2024
Last Action: 3/7/2024 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158), CS/CS/SB 328 (Ch. 2024-188) -SJ 919
Bill Text: Web Page | PDF
Last Action: 3/7/2024 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158), CS/CS/SB 328 (Ch. 2024-188) -SJ 919
Bill Text: Web Page | PDF
Senate Committee References:
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/15/2024 | Senate |
• Submitted for consideration by Finance and Tax • On Committee agenda-- Finance and Tax, 02/20/24, 1:30 pm, 37 Senate Building |
| 2/20/2024 | Senate |
• Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 6 NAYS 0 |
| 2/21/2024 | Senate |
• Filed • Referred to Appropriations • Introduced |
| 2/22/2024 | Senate |
• On Committee agenda-- Appropriations, 02/27/24, 9:00 am, 110 Senate Building |
| 2/27/2024 | Senate |
• CS by- Appropriations; YEAS 16 NAYS 0 |
| 2/29/2024 | Senate |
• Pending reference review -under Rule 4.7(2) - (Committee Substitute) • CS by Appropriations read 1st time |
| 3/4/2024 | Senate |
• Placed on Calendar, on 2nd reading |
| 3/5/2024 | Senate |
• Placed on Special Order Calendar, 03/07/24 -SJ 733 |
| 3/7/2024 | Senate |
• Read 2nd time -SJ 917 • Substituted CS/HB 7073 -SJ 919 • Laid on Table, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158), CS/CS/SB 328 (Ch. 2024-188) -SJ 919 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 7073 (er) | Taxation | Appropriations Committee | Similar | Last Action: 5/8/2024 Chapter No. 2024-158; companion bill(s) passed, see CS/CS/SB 328 (Ch. 2024-188) |
|
| H 635 (c2) | Child Care and Early Learning Providers | Ways & Means Committee | Compare | Last Action: 3/8/2024 H Died on Second Reading Calendar; companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| H 727 | Tax Exemption for Disabled Ex-servicemembers | Amesty | Compare | Last Action: 3/8/2024 H Died in State Affairs 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; companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| H 1001 (e1) | Taxation | Ways & Means Committee | Compare | Last Action: 3/8/2024 S Died in Appropriations, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| 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; companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| H 1239 (c2) | Affordable Housing | State Affairs Committee | Compare | Last Action: 2/27/2024 H Laid on Table; companion bill(s) passed, see CS/CS/SB 328 (Ch. 2024-188), CS/HB 7073 (Ch. 2024-158) |
|
| H 1481 | Taxes, Licenses, and Fees | Beltran | Compare | Last Action: 3/8/2024 H Died in Ways & Means Committee; companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| H 1599 | Tourist Development Tax | Truenow | Compare | Last Action: 3/8/2024 H Died in Ways & Means Committee |
|
| H 1649 (c1) | Property Tax Administration | Ways & Means Committee | Compare | Last Action: 3/8/2024 H Died in State Affairs Committee; companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| S 328 (er) | Affordable Housing | Calatayud | Compare | Last Action: 5/17/2024 Chapter No. 2024-188, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| S 378 | Property Tax Assessment | Garcia | Compare | Last Action: 3/8/2024 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| S 820 (c2) | Child Care and Early Learning Providers | Grall | Compare | Last Action: 3/8/2024 S Died in Appropriations, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| S 1004 | Tax Exemptions for Disabled Ex-servicemembers | Torres | 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, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| 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, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
| S 1748 | Tourist Development Tax | Brodeur | Compare | Last Action: 3/8/2024 S Died in Appropriations |
|
| S 1770 | Tax-filing Extensions | Gruters | Compare | Last Action: 3/8/2024 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HB 7073 (Ch. 2024-158) |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 7074 pb | 2/19/2024 1:21 PM | Web Page | PDF |
| S 7074 Filed | 2/21/2024 11:23 AM | Web Page | PDF |
| S 7074 c1 | 2/29/2024 4:32 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
724408 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Ingoglia) |
2/26/2024 9:11 AM |
Replaced by Committee Substitute
2/27/2024 |
Web Page
|
134542 - Amendment to Amendment (724408) Delete lines 2207 - 2280 and insert: |
Appropriations (Ingoglia) |
2/26/2024 3:04 PM |
Replaced by Committee Substitute
2/27/2024 |
Web Page
|
|
373836 - Amendment to Amendment (724408) Delete lines 2556 - 2561 and insert: |
Appropriations (Grall) |
2/27/2024 9:49 AM (Late Filed) |
Replaced by Committee Substitute
2/27/2024 |
Web Page
|
Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 7074 | Finance and Tax (Pre-Meeting) | 2/19/2024 1:29 PM | |
| Bill Analysis | S 7074 | Finance and Tax (Post-Meeting) | 2/25/2024 4:06 PM | |
| Bill Analysis | S 7074 | Appropriations (Pre-Meeting) | 2/26/2024 9:56 AM | |
| Bill Analysis | S 7074 | Appropriations (Post-Meeting) | 2/29/2024 4:44 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 7074 pb | Finance and Tax | 2/20/2024 1:30 PM | 6 Yeas - 0 Nays |
| S 7074 Filed | Appropriations | 2/27/2024 9:00 AM | 16 Yeas - 0 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (48)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 11 (pdf) |
| 192.001 | Definitions. | Page 12 (pdf) |
| 192.0105 | Taxpayer rights. | Page 13 (pdf) |
| 193.155 | Homestead assessments. | Page 9 (pdf) |
| 193.624 | Assessment of renewable energy source devices. | Page 18 (pdf) |
| 193.703 | Reduction in assessment for living quarters of parents or grandparents. | Page 19 (pdf) |
| 195.028 | Page 20 (pdf) | |
| 196.011 | Annual application required for exemption. | Page 21 (pdf) |
| 196.031 | Exemption of homesteads. | Page 23 (pdf) |
| 196.075 | Additional homestead exemption for persons 65 and older. | Page 23 (pdf) |
| 196.121 | Homestead exemptions; forms. | Page 24 (pdf) |
| 196.161 | Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. | Page 25 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 26 (pdf) |
| 196.1979 | County and municipal affordable housing property exemption. | Page 32 (pdf) |
| 196.24 | Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. | Page 36 (pdf) |
| 200.069 | Notice of proposed property taxes and non-ad valorem assessments. | Page 37 (pdf) |
| 201.08 | Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. | Page 40 (pdf) |
| 201.21 | Notes and other written obligations exempt under certain conditions. | Page 42 (pdf) |
| 206.9931 | Administrative provisions. | Page 43 (pdf) |
| 206.9955 | Levy of natural gas fuel tax. | Page 44 (pdf) |
| 206.996 | Monthly reports by natural gas fuel retailers; deductions. | Page 47 (pdf) |
| 206.997 | State and local alternative fuel user fee clearing trust funds; distribution. | Page 48 (pdf) |
| 211.0254 | Page 49 (pdf) | |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 51 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 51 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 58 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 61 (pdf) |
| 212.11 | Tax returns and regulations. | Page 65 (pdf) |
| 212.12 | Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required. | Page 67 (pdf) |
| 212.1835 | Page 50 (pdf) | |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 68 (pdf) |
| 213.21 | Informal conferences; compromises. | Page 73 (pdf) |
| 213.67 | Garnishment. | Page 74 (pdf) |
| 220.02 | Legislative intent. | Page 76 (pdf) |
| 220.03 | Definitions. | Page 77 (pdf) |
| 220.19 | Child care tax credits. | Page 78 (pdf) |
| 220.1915 | Credit for qualified railroad reconstruction or replacement expenditures. | Page 80 (pdf) |
| 220.1992 | Page 83 (pdf) | |
| 220.222 | Returns; time and place for filing. | Page 85 (pdf) |
| 402.261 | Page 85 (pdf) | |
| 402.62 | Strong Families Tax Credit. | Page 93 (pdf) |
| 561.121 | Deposit of revenue. | Page 97 (pdf) |
| 561.1214 | Page 97 (pdf) | |
| 571.26 | Florida Agricultural Promotional Campaign Trust Fund. | Page 98 (pdf) |
| 571.265 | Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. | Page 98 (pdf) |
| 624.509 | Premium tax; rate and computation. | Page 99 (pdf) |
| 624.5107 | Child care tax credits. | Page 99 (pdf) |
| 624.5108 | Page 101 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (1)
| Chapter Law | Section Amended | Location in Bill Location In Bill Help |
|---|---|---|
| 2023-157 | Section 41 | Page 98 (pdf) |
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