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HB 7031-E: Taxation

GENERAL BILL by Duggan

Taxation; Revises provisions related to taxation including special districts; ad valorem taxation, notice of disapproval, rental of homestead, affordable housing tax exemption, millage rate adoption, vacation rental transactions, sales tax exemptions, tax credits & deductions, corporate income tax, taxable income, license fee for permitholders, slot machine revenue tax, tax rates for alcoholic beverages, surplus lines tax, disclosure of estimated ad valorem tax, cardroom operation tax, & tax exemption for leased property.

Effective Date: Except as otherwise provided by this act, and except this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2026.
 Last Action: 5/29/2026 House - Ordered engrossed, then enrolled
Bill Text: PDF

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  • Bill History

    Date Chamber Action
    5/5/2026 House • Filed
    • Bill referred to House Calendar
    5/12/2026 House • Read 1st time
    • Added to Second Reading Calendar
    • Read 2nd time
    • Added to Third Reading Calendar
    • Read 3rd time
    • Passed; YEAS 95, NAYS 11
    • Requests that the Senate pass the bill as passed by the House or agree to include the bill in the Budget Conference
    5/12/2026 Senate • In Messages
    • Received
    • Referred to Appropriations
    • Withdrawn from Appropriations
    • Placed on Calendar, on 2nd reading
    • Read 2nd time
    • Amendment(s) adopted (629710)
    • Read 3rd time
    • Passed as amended; YEAS 32 NAYS 0
    • The Senate having refused to pass the bill as passed by the House, acceded to the request for a conference
    5/12/2026 House • In Messages
    • Bill placed in Conference (Appropriations Conference Committee/Budget)
    • Conference Committee appointed
    5/12/2026 Senate • Bill placed in Conference (Appropriations Conference Committee/Budget)
    • Conference Committee appointed: Appropriations Conference Committee/Budget: Senator Hooper, Chair; Senators Berman, Boyd, Brodeur, Gruters, Passidomo, and Rouson, At Large; Appropriations Conference Committee on Agriculture, Environment, and General Government/Agriculture & Natural Resources: Senator Brodeur, Chair; Senators Arrington, Berman, DiCeglie, Grall, Massullo, McClain, Nathan, Pizzo, Rodriguez, Sharief, and Truenow; Appropriations Conference Committee on Agriculture, Environment, and General Government/State Administration: Senator Brodeur, Chair; Senators Arrington, Berman, DiCeglie, Grall, Massullo, McClain, Nathan, Pizzo, Rodriguez, Sharief, and Truenow; Appropriations Conference Committee on Criminal and Civil Justice/Justice: Senator Garcia, Chair; Senators Martin, Osgood, Polsky, Simon, Smith, Wright, and Yarborough; Appropriations Conference Committee on Health and Human Services/Health Care: Senator Trumbull, Chair; Senators Brodeur, Burton, Davis, Garcia, Harrell, Rodriguez, Rouson, and Sharief; Appropriations Conference Committee on Higher Education/Higher Education: Senator Harrell, Chair; Senators Bracy Davis, Bradley, Burgess, Calatayud, Davis, and Leek; Appropriations Conference Committee on Pre-K – 12 Education/Pre-K – 12: Senator Burgess, Chair; Senators Bradley, Calatayud, Gaetz, Jones, Massullo, Nathan, Osgood, Pizzo, Simon, and Yarborough; Appropriations Conference Committee on Transportation, Tourism, and Economic Development/Transportation & Economic Development: Senator DiCeglie, Chair; Senators Arrington, Avila, Bernard, Bracy Davis, Grall, Leek, Martin, Mayfield, McClain, Polsky, Smith, Truenow, and Wright.
    5/28/2026 House • Added to Conference Report Calendar
    5/29/2026 House • Conference Committee Report considered
    • Amendment 027605 adopted
    • Conference Committee Report adopted
    • Passed as amended by Conference Committee Report; YEAS 88, NAYS 11
    5/29/2026 Senate • In returning messages
    • Conference Committee Report received
    • Conference Committee Report adopted (027605)
    • Passed as amended by Conference Committee Report; YEAS 29 NAYS 6
    5/29/2026 House • In Messages
    • Ordered engrossed, then enrolled

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  • HB 7031-E, Enrolled (Current Bill Version) Posted 6/1/2026 at 11:26 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 5501E Documentary Stamp Tax Distributions Shoaf Compare Last Action: 5/29/2026 H Died in Conference Committee Track This Bill

    Citations - Statutes (30)

    Citation Catchline Location in Bill Location In Bill Help
    163.387 Redevelopment trust fund. Page 7 (pdf)
    192.091 Commissions of property appraisers and tax collectors. Page 8 (pdf)
    193.155 Homestead assessments. Page 10 (pdf)
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters. Page 11 (pdf)
    193.4616 Page 12 (pdf)
    193.626 Page 13 (pdf)
    194.032 Hearing purposes; timetable. Page 16 (pdf)
    195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue. Page 17 (pdf)
    196.011 Annual application required for exemption. Page 17 (pdf)
    196.015 Permanent residency; factual determination by property appraiser. Page 18 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 20 (pdf)
    196.151 Homestead exemptions; approval, refusal, hearings. Page 21 (pdf)
    196.173 Exemption for deployed servicemembers. Page 22 (pdf)
    196.193 Exemption applications; review by property appraiser. Page 26 (pdf)
    200.065 Method of fixing millage. Page 27 (pdf)
    201.15 Distribution of taxes collected. Page 29 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 31 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 37 (pdf)
    212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 47 (pdf)
    213.255 Interest. Page 47 (pdf)
    259.042 Tax increment financing for conservation lands. Page 52 (pdf)
    339.2816 Small County Road Assistance Program. Page 53 (pdf)
    339.2818 Small County Outreach Program. Page 53 (pdf)
    402.261 Child care tax credits. Page 55 (pdf)
    402.62 Strong Families Tax Credit. Page 56 (pdf)
    551.106 License fee; tax rate; penalties. Page 58 (pdf)
    624.509 Premium tax; rate and computation. Page 60 (pdf)
    689.261 Sale of residential property; disclosure of ad valorem taxes to prospective purchaser. Page 61 (pdf)
    849.086 Cardrooms authorized. Page 64 (pdf)
    1011.73 District millage elections. Page 65 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2024-158 Section 21 Page 66 (pdf)

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  • HB 7031-E, Engrossed 1 Posted 6/1/2026 at 11:25 AM

    Bill Text:   PDF
    Analyses:   None

    Citations - Statutes (30)

    Citation Catchline Location in Bill Location In Bill Help
    163.387 Redevelopment trust fund. Page 6 (pdf)
    192.091 Commissions of property appraisers and tax collectors.
    193.155 Homestead assessments. Page 7 (pdf)
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.
    193.4616
    193.626 Page 9 (pdf)
    194.032 Hearing purposes; timetable.
    195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue.
    196.011 Annual application required for exemption. Page 11 (pdf)
    196.015 Permanent residency; factual determination by property appraiser.
    196.061 Rental of homestead to constitute abandonment. Page 15 (pdf)
    196.151 Homestead exemptions; approval, refusal, hearings. Page 16 (pdf)
    196.173 Exemption for deployed servicemembers.
    196.193 Exemption applications; review by property appraiser. Page 18 (pdf)
    200.065 Method of fixing millage. Page 19 (pdf)
    201.15 Distribution of taxes collected.
    212.04 Admissions tax; rate, procedure, enforcement.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 24 (pdf)
    212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 31 (pdf)
    213.255 Interest.
    259.042 Tax increment financing for conservation lands.
    339.2816 Small County Road Assistance Program.
    339.2818 Small County Outreach Program.
    402.261 Child care tax credits. Page 43 (pdf)
    402.62 Strong Families Tax Credit. Page 44 (pdf)
    551.106 License fee; tax rate; penalties. Page 51 (pdf)
    624.509 Premium tax; rate and computation. Page 55 (pdf)
    689.261 Sale of residential property; disclosure of ad valorem taxes to prospective purchaser. Page 57 (pdf)
    849.086 Cardrooms authorized. Page 60 (pdf)
    1011.73 District millage elections.

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2024-158 Section 21 Page 66 (pdf)

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  • HB 7031-E, Original Filed Version Posted 5/5/2026 at 3:40 PM

    Bill Text:   PDF
    Analyses:   Appropriations Conference Committee/Budget 5/28/2026 (pdf)
    Ways & Means Committee (Post-Meeting) 5/5/2026 (pdf)

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    629710 - Amendment (Delete All)
    Delete everything after the enacting clause.     		Avila 5/12/2026
    10:32 AM     		Senate: Receded
    5/29/2026     		Web Page
    PDF
    027605 - Conference Committee Amendment
    Remove everything after the enacting clause and insert:     		Duggan 5/26/2026
    12:02 PM     		Senate: Adopted
    5/29/2026     		PDF

    Floor Votes (4)

    Date Chamber Result
    5/12/2026 10:12 AM House 95 Yeas - 11 Nays
    5/12/2026 10:44 AM Senate 32 Yeas - 0 Nays
    5/29/2026 10:31 AM House 88 Yeas - 11 Nays
    5/29/2026 12:17 PM Senate 29 Yeas - 6 Nays

    Citations - Statutes (30)

    Citation Catchline Location in Bill Location In Bill Help
    163.387 Redevelopment trust fund. Page 6 (pdf)
    193.155 Homestead assessments. Page 7 (pdf)
    193.626 Page 9 (pdf)
    196.011 Annual application required for exemption. Page 11 (pdf)
    196.012 Definitions. Page 11 (pdf)
    196.061 Rental of homestead to constitute abandonment. Page 15 (pdf)
    196.151 Homestead exemptions; approval, refusal, hearings. Page 16 (pdf)
    196.193 Exemption applications; review by property appraiser. Page 18 (pdf)
    196.19781 Affordable housing exemption for properties owned by this state. Page 19 (pdf)
    200.065 Method of fixing millage. Page 19 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 22 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 24 (pdf)
    212.1832 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 31 (pdf)
    220.02 Legislative intent. Page 32 (pdf)
    220.03 Definitions. Page 33 (pdf)
    220.13 “Adjusted federal income” defined. Page 34 (pdf), Page 38 (pdf)
    220.1856 Page 42 (pdf)
    220.1915 Credit for qualified railroad reconstruction or replacement expenditures. Page 43 (pdf)
    402.261 Child care tax credits. Page 43 (pdf)
    402.62 Strong Families Tax Credit. Page 44 (pdf)
    420.951 Page 46 (pdf)
    420.952 Page 47 (pdf)
    551.106 License fee; tax rate; penalties. Page 51 (pdf)
    563.01 Definitions. Page 53 (pdf)
    563.05 Excise taxes on malt beverages. Page 53 (pdf)
    624.509 Premium tax; rate and computation. Page 55 (pdf)
    624.51065 Page 56 (pdf)
    626.932 Surplus lines tax. Page 56 (pdf)
    689.261 Sale of residential property; disclosure of ad valorem taxes to prospective purchaser. Page 57 (pdf)
    849.086 Cardrooms authorized. Page 60 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2024-158 Section 21 Page 66 (pdf)

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