SB 7046: Taxation
GENERAL BILL by Finance and Tax
Taxation; Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; exempting certain liquefied petroleum gas tanks from sales and use tax; revising the conditions required for a county to be considered a fiscally constrained county, etc.
Last Action: 2/26/2026 Senate - Introduced
Bill Text: Web Page | PDF
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/20/2026 | Senate |
• Submitted for consideration by Finance and Tax • On Committee agenda-- Finance and Tax, 02/25/26, 1:30 pm, 301 Senate Building |
| 2/25/2026 | Senate |
• Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 5 NAYS 2 • Filed • Referred to Appropriations • On Committee agenda-- Appropriations, 03/02/26, 12:00 pm, 110 Senate Building |
| 2/26/2026 | Senate |
• Introduced |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 39 | Assessments Levied on Recreational Vehicle Parks | Nix | Compare | Last Action: 2/17/2026 H Added to Second Reading Calendar |
|
| H 215 | Ad Valorem Taxation | Albert | Compare | Last Action: 1/13/2026 H 1st Reading (Original Filed Version) |
|
| H 1217 (c1) | Prohibited Governmental Policies Regulating Greenhouse Gas Emissions | Commerce Committee | Compare | Last Action: 2/26/2026 H Added to Second Reading Calendar |
|
| H 7031 | Taxation | Ways & Means Committee | Compare | Last Action: 3/2/2026 H Added to Second Reading Calendar |
|
| S 118 (c2) | Assessments Levied on Recreational Vehicle Parks | Truenow | Compare | Last Action: 2/26/2026 H In Messages |
|
| S 250 (e1) | Rural Communities | Simon | Compare | Last Action: 1/14/2026 H In Messages |
|
| S 1350 | Affordable Housing Property Tax Exemptions | McClain | Compare | Last Action: 1/22/2026 S Introduced |
|
| S 1520 | Affordable Housing Property Tax Exemption | Calatayud | Compare | Last Action: 2/13/2026 S Now in Appropriations |
|
| S 1628 (c1) | Net-zero Policies by Governmental Entities | Avila | Compare | Last Action: 1/29/2026 S CS by Environment and Natural Resources read 1st time |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 7046 pb | 2/24/2026 12:56 PM | Web Page | PDF |
| S 7046 Filed | 2/25/2026 6:03 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
363594 - Amendment Delete lines 738 - 743 and insert: |
Finance and Tax (Avila) |
2/24/2026 5:28 PM |
Favorable
2/25/2026 |
Web Page
|
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
271874 - Amendment Before line 96 insert: |
Appropriations (Smith) |
2/27/2026 11:59 AM |
Withdrawn
3/2/2026 |
Web Page
|
|
216690 - Amendment Between lines 139 and 140 insert: |
Appropriations (Rouson) |
2/27/2026 9:02 AM |
Withdrawn
3/2/2026 |
Web Page
|
|
782234 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Gaetz) |
2/27/2026 11:59 AM |
Replaced by Committee Substitute
3/2/2026 |
Web Page
|
514398 - Amendment to Amendment (782234) Between lines 33 and 34 insert: |
Appropriations (Smith) |
3/2/2026 8:52 AM |
Withdrawn
3/2/2026 |
Web Page
|
|
734878 - Amendment to Amendment (782234) Delete lines 255 - 266 and insert: |
Appropriations (Gaetz) |
3/2/2026 9:27 AM |
Replaced by Committee Substitute
3/2/2026 |
Web Page
|
|
916018 - Amendment to Amendment (782234) Between lines 375 and 376 insert: |
Appropriations (Rouson) |
3/2/2026 9:52 AM |
Withdrawn
3/2/2026 |
Web Page
|
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 7046 | Finance and Tax (Pre-Meeting) | 2/24/2026 1:14 PM | |
| Bill Analysis | S 7046 | Finance and Tax (Post-Meeting) | 2/26/2026 8:31 AM | |
| Bill Analysis | S 7046 | Appropriations (Pre-Meeting) | 2/27/2026 12:07 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 7046 pb | Finance and Tax | 2/25/2026 1:30 PM | 5 Yeas - 2 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (35)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 125.01 | Powers and duties. | Page 26 (pdf) |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 34 (pdf) |
| 125.0168 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 4 (pdf) |
| 166.021 | Powers. | Page 27 (pdf) |
| 166.201 | Taxes and charges. | Page 28 (pdf) |
| 166.223 | Special assessments levied on recreational vehicle parks regulated under chapter 513. | Page 4 (pdf) |
| 189.052 | Assessments levied on facilities regulated under chapter 513. | Page 5 (pdf) |
| 193.624 | Assessment of renewable energy source devices. | Page 35 (pdf) |
| 196.182 | Exemption of renewable energy source devices. | Page 36 (pdf) |
| 196.1978 | Affordable housing property exemption. | Page 5 (pdf) |
| 200.065 | Method of fixing millage. | Page 7 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 9 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 10 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 11 (pdf) |
| 212.205 | Sales tax distribution reporting. | Page 28 (pdf) |
| 218.12 | Appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties. | Page 36 (pdf) |
| 218.125 | Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties. | Page 37 (pdf) |
| 218.135 | Offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment. | Page 38 (pdf) |
| 218.136 | Offset for ad valorem revenue loss affecting fiscally constrained counties. | Page 38 (pdf) |
| 218.67 | Distribution for fiscally constrained counties. | Page 15 (pdf) |
| 252.35 | Emergency management powers; Division of Emergency Management. | Page 39 (pdf) |
| 288.0655 | Rural Infrastructure Fund. | Page 39 (pdf) |
| 288.102 | Supply Chain Innovation Grant Program. | Page 41 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 28 (pdf) |
| 288.11631 | Retention of Major League Baseball spring training baseball franchises. | Page 30 (pdf) |
| 339.2816 | Small County Road Assistance Program. | Page 41 (pdf) |
| 377.817 | Page 19 (pdf) | |
| 403.064 | Reuse of reclaimed water. | Page 42 (pdf) |
| 403.0741 | Grease waste removal and disposal. | Page 43 (pdf) |
| 443.191 | Unemployment Compensation Trust Fund; establishment and control. | Page 32 (pdf) |
| 571.26 | Florida Agricultural Promotional Campaign Trust Fund. | Page 33 (pdf) |
| 571.265 | Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. | Page 34 (pdf) |
| 589.08 | Land acquisition restrictions. | Page 43 (pdf) |
| 1011.62 | Funds for operation of schools. | Page 44 (pdf) |
| 1011.71 | District school tax. | Page 25 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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.