CS/HB 7033: Taxation
GENERAL BILL by Budget Committee ; Ways & Means Committee ; Duggan
Taxation; Revises provisions relating to taxation including use & distribution of tax revenues, sales tax rates, tourist development tax, surtaxes, tax exemptions, objections to assessments, determination of ownership, fuel taxes, forwarding agents, Internal Revenue Code, charitable trusts, forms, cardroom taxes, & assessments.
Senate Committee References:
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/16/2025 | House |
• Filed • 1st Reading (Original Filed Version) |
| 4/18/2025 | House |
• Referred to Budget Committee • Now in Budget Committee |
| 4/21/2025 | House |
• PCS added to Budget Committee agenda |
| 4/22/2025 | House |
• Favorable with CS by Budget Committee • Reported out of Budget Committee • Laid on Table under Rule 7.18(a) • CS Filed • Bill referred to House Calendar • Bill added to Special Order Calendar (4/25/2025) • 1st Reading (Committee Substitute 1) |
| 4/25/2025 | House |
• Read 2nd time • Amendment 364013 Failed • Amendment 030825 adopted • Amendment 604289 Failed • Amendment 382361 adopted • Amendment 600449 Failed • Placed on 3rd reading • Added to Third Reading Calendar • Read 3rd time • CS passed as amended; YEAS 78, NAYS 29 |
| 4/25/2025 | Senate |
• In Messages • Referred to Appropriations • Received |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 47 (c3) | Child Care and Early Learning Providers | Health Care Budget Subcommittee | Compare | Last Action: 4/9/2025 H Added to Second Reading Calendar |
|
| H 411 (c1) | Affordable Property Ad Valorem Tax Exemption on Leased Land | Ways & Means Committee | Compare | Last Action: 4/24/2025 S Received |
|
| H 503 | Local Business Taxes | Botana | Compare | Last Action: 3/19/2025 H Now in State Affairs Committee |
|
| H 923 | Housing | Lopez | Compare | Last Action: 3/4/2025 H 1st Reading (Original Filed Version) |
|
| H 1221 (e1) | Local Option Taxes | Ways & Means Committee | Compare | Last Action: 4/25/2025 S Received |
|
| H 1485 | Tax On Aviation Fuel | Basabe | Compare | Last Action: 4/2/2025 H Now in Economic Infrastructure Subcommittee |
|
| H 6021 | Tax Exemption on Sales of Bullion | Bankson | Compare | Last Action: 3/27/2025 H Now in Budget Committee |
|
| H 6031 | Tourist Development Taxes | Eskamani | Compare | Last Action: 3/5/2025 H Now in Ways & Means Committee |
|
| H 7031 | Sales Tax Rate Reductions | Ways & Means Committee | Compare | Last Action: 4/14/2025 S Received |
|
| S 134 | Sales Tax Exemption of Bullion | Rodriguez | Compare | Last Action: 3/25/2025 S Now in Finance and Tax |
|
| S 488 | Affordable Property Ad Valorem Tax Exemption for Leased Land | DiCeglie | Compare | Last Action: 3/4/2025 S Introduced |
|
| S 530 | Assessments Levied on Recreational Vehicle Parks | Burgess | Compare | Last Action: 3/4/2025 S Introduced |
|
| S 624 | Forwarding Agents | Rodriguez | Compare | Last Action: 3/4/2025 S Introduced |
|
| S 738 (c1) | Child Care and Early Learning Providers | Burton | Compare | Last Action: 4/23/2025 H In Messages |
|
| S 1196 | Local Business Taxes | Truenow | Compare | Last Action: 3/4/2025 S Introduced |
|
| S 1352 | Communication Services | Trumbull | Compare | Last Action: 3/10/2025 S Introduced |
|
| S 1594 | Housing | McClain | Compare | Last Action: 3/20/2025 S On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building --Not Considered |
|
| S 1664 (c2) | Local Option Taxes | Trumbull | Compare | Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading |
|
| S 7034 | Taxation | Finance and Tax | Compare | Last Action: 4/16/2025 S Introduced |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 7033 Filed | 4/16/2025 3:06 PM | |
| H 7033 c1 | 4/22/2025 6:53 PM | |
| H 7033 e1 | 4/25/2025 12:34 PM |
Committee Amendments
No Committee Amendments Available
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
364013 - Amendment Remove lines 543-579 and insert: |
Driskell |
4/23/2025 3:44 PM |
House:
Failed
4/25/2025 |
|
|
030825 - Amendment Remove lines 546-579 and insert: |
Duggan |
4/23/2025 3:38 PM |
House:
Adopted
4/25/2025 |
|
|
604289 - Amendment Remove lines 2916-2972 and insert: |
Eskamani |
4/23/2025 2:44 PM |
House:
Failed
4/25/2025 |
|
|
382361 - Amendment Between lines 3265 and 3266, insert: |
Duggan |
4/23/2025 3:38 PM |
House:
Adopted
4/25/2025 |
|
|
600449 - Strike All Amendment Remove everything after the enacting clause and insert: |
Driskell |
4/23/2025 3:59 PM |
House:
Failed
4/25/2025 |
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 7033 | Budget Committee (Post-Meeting) | 4/22/2025 7:04 PM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 7033 c1 | 4/25/2025 11:17 AM | House | 78 Yeas - 29 Nays |
Citations - Statutes (60)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 11.40 | Legislative Auditing Committee. | Page 132 (pdf) |
| 11.45 | Definitions; duties; authorities; reports; rules. | Page 134 (pdf) |
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | Page 7 (pdf) |
| 72.031 | Actions under s. 72.011(1); parties; service of process. | Page 8 (pdf) |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 8 (pdf) |
| 125.0168 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 41 (pdf) |
| 163.3206 | Fuel terminals. | Page 42 (pdf) |
| 166.223 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 42 (pdf) |
| 170.201 | Special assessments. | Page 43 (pdf) |
| 189.052 | Assessments levied on facilities regulated under chapter 513. | Page 44 (pdf) |
| 194.011 | Assessment notice; objections to assessments. | Page 45 (pdf) |
| 194.013 | Filing fees for petitions; disposition; waiver. | Page 46 (pdf) |
| 194.032 | Hearing purposes; timetable. | Page 47 (pdf) |
| 196.012 | Definitions. | Page 49 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 52 (pdf) |
| 196.19781 | Page 56 (pdf) | |
| 202.19 | Authorization to impose local communications services tax. | Page 58 (pdf) |
| 203.0011 | Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. | Page 60 (pdf) |
| 205.046 | Page 135 (pdf) | |
| 206.42 | Aviation gasoline exempt from excise tax; rocket fuel. | Page 60 (pdf) |
| 206.9815 | Definitions. | Page 61 (pdf) |
| 206.9825 | Aviation fuel tax. | Page 61 (pdf) |
| 206.9826 | Refund for certain air carriers. | Page 61 (pdf) |
| 206.9835 | Administration of tax. | Page 61 (pdf) |
| 206.9837 | Disclosure of price. | Page 61 (pdf) |
| 206.9845 | Distribution of proceeds. | Page 61 (pdf) |
| 206.9855 | Refund to carriers. | Page 61 (pdf) |
| 206.9865 | Commercial air carriers; registration; reporting. | Page 61 (pdf) |
| 206.9875 | United States government exempt. | Page 61 (pdf) |
| 206.9915 | Legislative intent and general provisions. | Page 61 (pdf) |
| 206.9925 | Definitions. | Page 62 (pdf) |
| 206.9942 | Refunds and credits. | Page 65 (pdf) |
| 206.9955 | Levy of natural gas fuel tax. | Page 65 (pdf) |
| 207.003 | Privilege tax levied. | Page 68 (pdf) |
| 207.005 | Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond. | Page 68 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 69 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 71 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 72 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 78 (pdf) |
| 212.0501 | Tax on diesel fuel for business purposes; purchase, storage, and use. | Page 98 (pdf) |
| 212.05011 | Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. | Page 99 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 101 (pdf) |
| 212.0515 | Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. | Page 99 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 101 (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 102 (pdf), Page 109 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 110 (pdf), Page 112 (pdf) |
| 212.181 | Determination of business address situs, distributions, and adjustments. | Page 114 (pdf) |
| 213.05 | Department of Revenue; control and administration of revenue laws. | Page 115 (pdf) |
| 213.053 | Confidentiality and information sharing. | Page 116 (pdf) |
| 213.0535 | Registration Information Sharing and Exchange Program. | Page 117 (pdf) |
| 215.97 | Florida Single Audit Act. | Page 136 (pdf) |
| 218.32 | Annual financial reports; local governmental entities. | Page 136 (pdf) |
| 220.03 | Definitions. | Page 118 (pdf), Page 119 (pdf) |
| 288.005 | Definitions. | Page 120 (pdf) |
| 332.007 | Administration and financing of aviation and airport programs and projects; state plan. | Page 120 (pdf) |
| 332.009 | Limitation on operation of chapter. | Page 122 (pdf) |
| 376.3071 | Inland Protection Trust Fund; creation; purposes; funding. | Page 122 (pdf) |
| 402.62 | Strong Families Tax Credit. | Page 126 (pdf) |
| 571.265 | Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. | Page 128 (pdf) |
| 849.086 | Cardrooms authorized. | Page 130 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (1)
| Chapter Law | Section Amended | Location in Bill Location In Bill Help |
|---|---|---|
| 2017-36 | Section 56 | Page 130 (pdf) |
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.