Bill > H7031

Introduced Session

An act relating to taxation; amending s. 125.0104, F.S.; revising the purposes for which a county may use tax revenues derived from the tourist development tax; revising certain conditions that must be satisfied for a county to use certain tax revenue; amending s. 163.3206, F.S.; conforming a cross-reference; amending s. 193.4516, F.S.; providing that tangible personal property owned and operated by a citrus packinghouse or processor is deemed to have a certain market value under certain circumstances and for certain purposes for a specified tax roll; providing definitions; requiring an applicant for a certain assessment to file an application with the property appraiser on or before a specified date; authorizing applicants to file a certain petition with the value adjustment board under certain circumstances; specifying the timeframe in which such petition must be filed; providing for retroactive application; amending s. 193.461, F.S.; revising the timeframe in which certain agricultural lands may be classified as agricultural lands when taken out of production by a state or federal eradication or quarantine program; requiring that such lands continue to be classified as agricultural lands and be assessed at a certain de hb7031 -01-erHB 7031,2025 Legislature minimis value pursuant to certain requirements; revising the timeframe in which certain agricultural lands continue to be classified as agricultural lands and be assessed at a certain de minimis value; providing applicability; amending s. 194.011, F.S.; revising conditions under which the property appraiser must provide a certain list to a petitioner; amending s. 194.013, F.S.; increasing the maximum amount of a certain filing fee; amending s. 194.014, F.S.; revising the timeframe in which a refund of a certain overpayment of ad valorem taxes accrues interest; amending s. 194.032, F.S.; requiring that the notice for scheduled appearances before the value adjustment board provide certain information; requiring the board to allow petitioners to appear at a hearing using certain electronic or other communication equipment if such petitioners request in writing to do so within a specified timeframe; requiring the board to ensure that all communication equipment used at hearings is adequate and functional; requiring that hearings remain open to the public through specified means; requiring the board to establish specified uniform methods; requiring petitioners to submit and transmit evidence to the board in a specified manner; requiring the clerk to notify specified parties of certain hb7031 -01-erHB 7031,2025 Legislature information; authorizing certain counties to opt out of providing hearings using electronic or other communication equipment; amending s. 194.171, F.S.; authorizing certain taxpayers to bring a specified action; providing applicability; amending s. 196.012, F.S.; providing the method for determining ownership of certain flight simulation training devices for a specified purpose; providing applicability; amending s. 196.1978, F.S.; authorizing successive owners of certain property receiving a tax exemption to receive such exemption in certain circumstances; authorizing multifamily projects subject to a land use agreement with or leased from certain housing finance authorities to qualify for a specified tax exemption; specifying the property receiving a certain tax exemption must provide affordable housing; providing that certain land leased from a nonprofit entity for a specified purpose is exempt from ad valorem taxation; providing applicability; creating s. 196.19781, F.S.; providing that property is eligible for a specified tax exemption if it meets certain conditions; requiring the property appraiser to apply such tax exemption in a specified manner; providing that property that no longer meets certain requirements loses eligibility for such tax exemption; requiring hb7031 -01-erHB 7031,2025 Legislature the property appraiser to make a certain determination; authorizing the property appraiser to request and review certain information; requiring the property appraiser to take certain steps upon a determination that the property was not entitled to such tax exemption; providing applicability; creating s. 196.19782, F.S.; providing definitions; providing that property is eligible for a specified tax exemption if it meets certain conditions; requiring the property appraiser to apply such tax exemption in a specified manner; requiring lessees to submit a certain application for by a specified date to be eligible to receive such exemption; requiring the property appraiser to make a certain determination; authorizing the property appraiser to request and review certain information; providing that property may lose eligibility for an exemption if such property does not meet certain conditions by a specified annual date; requiring the property appraiser to take certain steps upon a determination that the property was not entitled to such tax exemption; providing applicability; providing for future repeal; amending s. 196.198, F.S.; exempting from ad valorem taxes any portion of property used as a child care facility that has achieved Gold Seal Quality status; requiring that hb7031 -01-erHB 7031,2025 Legislature the lessee child care facility operator be considered eligible to derive the benefit of the exemption upon a specified demonstration; requiring the owner of such property to make certain disclosures to the lessee child care facility operator; providing applicability; amending s. 201.15, F.S.; providing priority for the payment of certain bonds over the requirement for the payment of service charges; providing that specified taxes are subject to a certain service charge; removing provisions allocating a specified percentage of certain monies be paid into the State Treasury for a specified purpose; revising the dollar amount that must be credited to the State Transportation Trust Fund; revising the percentage and purposes for which such money may be used; removing a requirement that a specified amount of money be allocated to the Florida Rail Enterprise; expanding the types of funds which may not be transferred to the General Revenue Fund in the General Appropriations Act; amending s. 202.19, F.S.; revising the date on which specified tax rates may be increased; requiring counties and municipalities to prioritize certain activities when using specified funds; revising the date on which certain increases may be added to a specified tax; amending s. 202.34, F.S.; authorizing the Department hb7031 -01-erHB 7031,2025 Legislature of Revenue to respond to certain contact initiated by a taxpayer; authorizing taxpayers to provide certain information to the department; authorizing the department to examine certain information; specifying that such examination does not commence an audit if certain conditions are met; providing construction; requiring the taxpayer to object in writing before a specified timeframe under certain circumstances; requiring that a tolling period be considered lifted for a specified timeframe if certain conditions are met; amending s. 206.42, F.S.; conforming cross- references; repealing part III of ch. 206, F.S., relating to aviation fuel; amending s. 206.9915, F.S.; conforming cross-references; amending s. 206.9925, F.S.; defining the term "aviation fuel"; amending s. 206.9942, F.S.; conforming a cross-reference; amending ss. 206.9952, 206.9955, and 206.996, F.S.; delaying certain effective dates relating to natural gas fuel retailers, taxes on natural gas fuel, and the filing of certain monthly reports, respectively; amending ss. 207.003 and 207.005, F.S.; conforming cross- references; amending s. 212.02, F.S.; revising definitions; repealing s. 212.031, F.S.; relating to tax on rental or license fee for use of real property; amending s. 212.04, F.S.; prohibiting taxes from being hb7031 -01-erHB 7031,2025 Legislature levied on admission to specified races; prohibiting taxes from being levied on certain state park fees; amending s. 212.05, F.S.; conforming a cross reference; amending s. 212.054 F.S.; conforming provisions to changes made by the act; amending s. 212.055, F.S.; authorizing certain governing boards and school boards to reduce or repeal surtaxes if certain conditions are met; providing applicability; amending s. 212.0598, F.S.; conforming provisions to changes made by the act; amending s. 212.06, F.S.; defining the term "electronic database"; providing that an applicant may not be required to register as a dealer under certain circumstances; providing construction; providing that an application must include specified information and documentation; requiring a forwarding agent to surrender its certificate to the department under certain circumstances; requiring the department to report the state sales tax rate and discretionary sales surtax rate in a specified system as zero for certain certified addresses; providing applicability; prohibiting certain dealers from collecting certain taxes under certain circumstances; amending s. 212.0602, F.S.; defining the term "qualified production services"; amending s. 212.08, F.S.; hb7031 -01-erHB 7031,2025 Legislature exempting from sales and use tax the retail sale of specified items during a certain time period annually; providing definitions; providing an exception; revising definition of the term "data center"; revising the date after which the Department of Revenue may not issue certain tax exemption certificates; expanding an exemption from sales and use tax for the sale of bullion; removing requirements for certain recordkeeping related to such exemption; expanding an exemption from sales and use tax for the sale of bicycle helmets; creating an exemption from sales and use tax for specified items; providing definitions; exempting from sales and use tax the retail sale of aviation fuel; amending s. 212.099, F.S.; prohibiting the department from approving certain allocations of tax credits after a specified date; providing that certain payments may not be reduced after a specified date; authorizing certain unused earned credit to be claimed through a refund; requiring the submission of certain documents by a specified date to receive such a refund; prohibiting the approval of certain credits in a state fiscal year beginning on or after a specified date; providing for future repeal; amending s. 212.12, F.S.; conforming provisions to changes made by the act; amending s. hb7031 -01-erHB 7031,2025 Legislature 212.13, F.S.; authorizing the department to respond to certain contact and authorizing the taxpayer to provide certain information to the department; authorizing the department to examine certain information provided by certain persons; specifying that examination of such information does not commence an audit under certain circumstances; providing construction; requiring the taxpayer to object in writing to the department before the issuance of an assessment or the objection is waived; specifying that the tolling period shall be considered lifted for a specified timeframe under certain circumstances; amending s. 212.18, F.S.; conforming provisions to changes made by the act; amending s. 213.053, F.S.; authorizing the Department of Revenue to share certain information with specified persons pursuant to a formal agreement meeting certain requirements; amending s. 213.37, F.S.; revising the manner of verifying exemption applications, refund applications, and certain tax returns; repealing s. 215.212, F.S., relating to service charge elimination; amending s. 215.22, F.S.; providing that the Documentary Stamp Clearing Trust Fund is not exempt from a certain appropriation; amending s. 220.02, F.S.; revising the order in which certain credits are intended to be hb7031 -01-erHB 7031,2025 Legislature applied to incorporate changes made by the act; amending s. 220.03, F.S.; revising the definition of the term "Internal Revenue Code"; providing retroactive applicability; revising the definition of the term "corporation"; providing applicability; creating s. 220.18775, F.S.; providing a credit against the corporate income tax under the Home Away From Home Tax Credit beginning on a specified date; requiring that an eligible contribution be made on or before a specified date; providing that a the credit is reduced by a specified calculation; authorizing the credit on a consolidated return basis under certain circumstances; providing applicability; specifying requirements if a taxpayer applies and is approved for a specified credit; amending s. 288.0001, F.S.; requiring the Office of Economic and Demographic Research and the Office of Program Policy and Accountability to provide a detailed analysis of certain economic programs created by the act; creating s. 288.062, F.S.; creating the Rural Community Investment Program within the Department of Commerce; providing definitions; requiring, by a specified date, the department to begin accepting applications for approval as a rural fund; specifying requirements for such applications; requiring the department to review hb7031 -01-erHB 7031,2025 Legislature such applications in a specified manner; authorizing the department to ask the applicant for additional information; requiring the department to approve or deny such applications within a specified timeframe; requiring the department to deem applications received on the same day as having been received simultaneously; requiring a reduction in investment authority under certain circumstances for a specified purpose; specifying, beginning in a specified fiscal year, the tax credit cap in each state fiscal year; prohibiting the department from approving a specified cumulative amount of tax credits; requiring the department to deny applications under certain circumstances; specifying that a tax credit certified under certain provisions cannot be taken against certain state tax liability until a specified time; requiring the department to provide a specified certification; specifying the contents of such certification; requiring the rural fund to collect investor contributions; requiring the rural fund's collected investor contributions to equal the investment authority; requiring the rural fund to send a specified notification to the department; specifying the contents of such notification; requiring the department to revoke the rural fund's certification hb7031 -01-erHB 7031,2025 Legislature under certain circumstances; specifying that the corresponding investment authority will not count toward certain tax credit limitation; requiring the department to distribute revoked investment authority among certain rural funds; requiring the department to issue a final order approving the tax credit upon receipt of certain documentation; specifying the contents of such final order; requiring that the amount of tax credits be equal to a certain amount; requiring the department to provide the final order to the rural fund and the Department of Revenue; specifying that taxpayers that receive a final order are vested with an earned credit against tax liability; specifying the manner the taxpayer may claim the credit; prohibiting the tax credit from being refunded, sold, or transferred; providing exceptions; providing requirements and procedures for transfers of the tax credit; requiring the Department of Revenue to recapture all or a portion of the tax credit if certain conditions are met; requiring the Department of Commerce to provide notice to certain persons and the Department of Revenue of proposed recapture of tax credits; specifying that the rural fund has a specified timeframe to cure deficiencies and avoid recapture of the tax credit; requiring the hb7031 -01-erHB 7031,2025 Legislature Department of Commerce to issue a final order of recapture if certain conditions are met; requiring that such final order be provided to certain persons and the Department of Revenue; specifying that only one correction is permitted for each rural fund during a specified period; requiring that recaptured funds be deposited into the General Revenue Fund; specifying that certain persons who submit fraudulent information are liable to the Department of Commerce or the Department of Revenue for certain costs and penalties; specifying such penalty is in addition to other penalties; requiring the Department of Commerce to provide revoked tax credits in a specified manner; requiring the department to approve remaining tax credits in a specified manner; authorizing the department to waive certain requirements if certain conditions are met; authorizing a rural fund to request a written opinion from the department; requiring the department to provide the rural fund with a determination letter within a specified timeframe; authorizing a rural fund to apply to the department to exit the program; requiring the department to approve or deny such application within a specified period of time; specifying that certain facts are sufficient evidence that the rural fund is hb7031 -01-erHB 7031,2025 Legislature eligible for exit; specifying requirements for a notice of denial; authorizing the department to revoke a tax credit certificate after the rural fund exits the program; authorizing the department to take certain actions to recapture tax credits; requiring the department to deposit recaptured tax credits into the General Revenue Fund; requiring a rural fund to submit specified reports to the department at a specified time; specifying the requirements of such reports; specifying that rural funds that issue eligible investments are deemed to be recipients of state financial assistance; specifying that certain entities are not subrecipients for certain purposes; authorizing the department and the Department of Revenue to conduct examinations; requiring the Department of Commerce and the Department of Revenue to adopt rules; prohibiting the Department of Commerce from accepting new applications after a certain date; providing an expiration date; authorizing the Department of Revenue to adopt certain emergency rules; providing that such rules are effective for a specified length of time and may be renewed under certain conditions; authorizing the Department of Commerce to adopt certain emergency rules; providing that such rules are effective for a specified length hb7031 -01-erHB 7031,2025 Legislature of time and may be renewed under certain conditions; amending ss. 228.1258, 332.007, 332.009, 338.234, 339.0801, and 376.3071, F.S.; conforming provisions and cross-references to changes made by the act; repealing s. 341.051(6), F.S.; relating to the annual appropriation for the New Starts Transit Program; repealing s. 341.303(5), F.S.; relating to the authorization to fund specified projects through the Florida Rail Enterprise; amending s. 341.840, F.S.; conforming a provision to changes made by the act; amending s. 343.58, F.S.; repealing a provision prohibiting funds dedicated to the Florida Rail Enterprise from being used to fund the South Florida Regional Transportation Authority; amending s. 402.62, F.S.; specifying that a certain form is only required to be filed in certain circumstances; creating s. 402.63, F.S.; providing definitions; requiring the Department of Health to designate organizations meeting specified criteria as eligible charitable organizations for purposes of a specified tax credit; prohibiting the department from designating certain organizations; specifying requirements for eligible charitable organizations receiving contributions; specifying duties of the department; specifying a limitation on, and application procedures for, the tax hb7031 -01-erHB 7031,2025 Legislature credit; specifying requirements and procedures for, and restrictions on, the carryforward, conveyance, transfer, assignment, and rescindment of credits; specifying requirements and procedures for the Department of Revenue; providing construction; authorizing the Department of Revenue, the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation, and the Department of Health to develop a cooperative agreement and adopt rules; authorizing certain interagency information sharing; providing construction; amending s. 420.50871, F.S.; requiring the Florida Housing Finance Corporation to fund, subject to specific appropriation, projects under the State Apartment Incentive Loan Program; removing a provision authorizing the corporation to use excess funds to supplement future requests for applications; amending s. 550.0951, F.S.; revising the criteria for certain thoroughbred permitholders to pay the tax on handle for intertrack wagering; amending ss. 551.104 and 551.106, F.S.; providing that certain permitholders may not be required to pay an annual license fee as a condition for renewal beginning on a specified date; amending s. 561.121, F.S.; revising the distribution of funds collected from certain hb7031 -01-erHB 7031,2025 Legislature excise taxes and state license taxes; revising the amount that such distributions may not exceed; creating s. 561.12135, F.S.; providing a credit against excise taxes on certain alcoholic beverages under the Home Away From Home Tax Credit beginning on a specified date; prohibiting the credit from exceeding a certain amount; requiring the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation to disregard certain tax credits for a specified purpose; providing applicability; amending s. 571.265, F.S.; removing references to the Florida Thoroughbred Breeders' Association, Inc.; revising certain funding distributions; amending s. 624.509, F.S.; revising the order in which certain credits and deductions may be taken to incorporate changes made by the act; creating s. 624.51059, F.S.; providing a credit against the insurance premium tax under the Home Away From Home Tax Credit for certain taxable years; specifying that certain insurers are not required to pay additional retaliatory tax; providing construction; providing applicability; authorizing the Department of Revenue to adopt emergency rules related to the Home Away From Home Tax Credit; providing that such emergency rules are effective for a specified period of time; hb7031 -01-erHB 7031,2025 Legislature authorizing such emergency rules to be renewed under certain circumstances; amending s. 849.086, F.S.; decreasing a specified tax rate; amending s. 1002.395, F.S.; conforming a cross-reference; authorizing the department to adopt certain emergency rules; providing that such rules are effective for a specified length of time and may be renewed under certain conditions; repealing s. 45 of chapter 2024-6, Laws of Florida, which amends language that would have been reverted upon the expiration of certain provisions; repealing ss. 11 and 16 of chapter 2023-17, Laws of Florida, which create an expiration date for certain amendments; amending s. 56 of chapter 2017-36, Laws of Florida; revising the date by which certain enterprise zone multi-phase projects must be completed; providing legislative findings; requiring the Office of Economic and Demographic Research to conduct a study for a specified purpose; requiring the study to include certain information; requiring the office to develop certain findings and policy options; authorizing the office to contract with certain entities to develop such findings and policy options; requiring the department to provide data and technical assistance to the office; requiring the office to submit a specified report to the President of the Senate and the Speaker hb7031 -01-erHB 7031,2025 Legislature of the House of Representatives by a specified date; providing an appropriation; exempting the retail sale of certain items related to hunting, fishing, and camping from the sales and use tax during a specified time frame; providing definitions; providing applicability; authorizing the department to adopt emergency rules; providing an appropriation; providing an appropriation to offset certain reductions in ad valorem tax revenue; authorizing affected fiscally constrained counties to apply for appropriated funds; specifying application requirements; authorizing the department to adopt emergency rules; providing for future repeal; providing effective dates.

AI Summary

Wyman Duggan (R)*,  Dean Black (R),  Linda Chaney (R), 

Other Sponsors (1)

Chapter No. 2025-208 (on 07/03/2025)

Official Document