summary
Introduced
04/13/2023
04/13/2023
In Committee
04/27/2023
04/27/2023
Crossed Over
05/05/2023
05/05/2023
Passed
05/05/2023
05/05/2023
Dead
Signed/Enacted/Adopted
05/26/2023
05/26/2023
Introduced Session
2023 Regular Session
Bill Summary
Revises provisions related to taxation including tourist tax reimbursement, homestead exemptions, exemptions for religious & educational property, refunds of certain property taxes, discretionary sales surtaxes, taxes on certain loans, surtaxes found to be unconstitutional, exemptions from sales & use taxes, tax on rental & license fees, tax credits for certain systems & equipment & Strong Families tax credits.
AI Summary
This bill revises various provisions related to taxation in Florida, including:
- Allowing counties to levy an additional 1% tourist development tax if approved by referendum, and requiring referendums for certain other tourist development taxes and surtaxes.
- Prohibiting counties from levying special assessments for fire protection services on agricultural lands, with some exceptions.
- Expanding the educational property exemption to include certain leasehold interests.
- Creating a tax refund for residential improvements rendered uninhabitable by a catastrophic event.
- Providing credits against corporate income tax for manufacturing of human breast milk derived fortifiers, residential graywater systems, and payments to the Horseracing Integrity and Safety Authority.
- Establishing sales tax holidays for various items, including disaster preparedness supplies, clothing and school supplies, and certain tools.
- Exempting the sale of ENERGY STAR appliances and gas ranges/cooktops from sales tax for one year.
Sponsors (9)
Stan McClain (R)*,
Fabián Basabe (R),
James Buchanan (R),
Berny Jacques (R),
Thomas Leek (R),
Johanna López (D),
Jim Mooney (R),
Rachel Plakon (R),
Susan Plasencia (R),
Other Sponsors (1)
Ways & Means Committee (House)
Last Action
Chapter No. 2023-157 (on 05/26/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2023/7063 |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2023/7063/Analyses/h7063z1.WMC.PDF |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2023/7063/Analyses/h7063z.WMC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2023/7063/BillText/er/PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2023/7063/BillText/e1/PDF |
| Engrossed Amendment Adopted 5/4/2023 | https://www.flsenate.gov/Session/Bill/2023/7063/Amendment/283904/HTML |
| Adopted 5/4/2023 | https://www.flsenate.gov/Session/Bill/2023/7063/Amendment/758356/HTML |
| Adopted 5/4/2023 | https://www.flsenate.gov/Session/Bill/2023/7063/Amendment/641882/HTML |
| Analysis - Ways & Means Committee (Post-Meeting) | https://www.flsenate.gov/Session/Bill/2023/7063/Analyses/h7063.WMC.PDF |
| BillText | https://www.flsenate.gov/Session/Bill/2023/7063/BillText/Filed/PDF |
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