Bill > H7031

Introduced Session

An act relating to taxation; amending s. 163.387, F.S.; providing that certain special districts are exempt from specified appropriation requirements; amending s. 193.155, F.S.; conforming provisions to align with the State Constitution; providing applicability; creating s. 193.626, F.S.; defining the terms "mobile home park" and "mobile home lot"; requiring certain property be assessed in a specified manner; providing applicability; amending s. 196.011, F.S.; requiring a notice of disapproval to be served before a specified event in certain circumstances; amending s. 196.012, F.S.; revising the definition of the term "governmental purpose"; providing applicability; amending s. 196.061, F.S; providing that the prohibition on rental of a homestead does not apply to specified individuals; requiring such individuals to provide certain documentation; providing applicability; amending ss. 196.151 and 196.193, F.S.; requiring a notice of disapproval to be served before a specified event in certain circumstances; providing applicability; amending s. 196.19781, F.S.; authorizing property to continue receiving a specified property tax exemption under certain circumstances; providing applicability; hb7031e-00 HB 7031E 2026E amending s. 200.065, F.S.; revising the circumstances under which a specified millage rate may be adopted; providing applicability; amending s. 212.03, F.S.; defining the terms "advertising platform" and "vacation rental"; requiring advertising platforms to collect and remit specified taxes for certain vacation rental transactions; requiring certain entities to allow advertising platforms to register, collect, and remit such taxes; amending s. 212.08, F.S.; revising the types of portable gas cans eligible for a certain sales tax exemption; revising the exemption period for a specified sales tax holiday; providing definitions; providing a sales tax exemption for certain home hardening products; requiring such exemption be in the form of a specified refund; providing requirements for such refund; providing requirements for the Department of Revenue in issuing such refunds; authorizing the department to adopt emergency rules; specifying the timeframe such rules are effective; providing for future repeal; amending s. 212.1832, F.S.; revising the definition of the term "motor vehicle"; providing for future repeal; amending s. 220.02, F.S.; revising the order in which certain credits are intended to be applied to incorporate changes made by the act; amending s. 220.03, F.S.; amending the definition of hb7031e-00 HB 7031E 2026E "Internal Revenue Code"; amending s. 220.13, F.S.; providing for retroactive application; authorizing the Department of Revenue to adopt rules; authorizing the Department of Revenue to adopt emergency rules; amending s. 220.13, F.S.; requiring the addition of the amount taken for a specified credit to taxable income; creating s. 220.1856, F.S.; providing a credit against the corporate income tax for certain contributions beginning on a specified date; authorizing the credit on a consolidated return basis under certain circumstances; providing applicability; amending s. 220.1915, F.S.; revising the definition of the term "qualifying railroad"; amending s. 402.261, F.S.; revising fiscal years subject to a specified maximum tax credit; prohibiting tax credits for specified fiscal years from being approved; amending s. 402.62, F.S.; providing that a taxpayer may not apply for a Strong Families Tax Credit greater than a specified amount; providing the maximum tax credits authorized to be allocated to a single charity during a specified time period; providing a directive to the Division of Law Revision; creating part VII of ch. 420, F.S.; creating s. 420.951, F.S.; providing definitions; creating s. 420.952, F.S., authorizing certain taxpayers to receive a tax credit for hb7031e-00 HB 7031E 2026E specified contributions; providing requirements for the use of such credit; requiring a taxpayer to submit a certain application beginning on a specified date; requiring the application include specified information and documentation; authorizing the tax credit to be used against certain taxes; requiring the Department of Revenue to approve applications in a specified manner; providing the maximum amount of credits authorized for specified fiscal years; authorizing unused credits to carryforward for a specified period of time in certain circumstances; prohibiting the sale or transfer of certain tax credits; authorizing the department to adopt rules; providing for future repeal; providing construction; amending s. 551.106, F.S.; providing that certain permitholders are exempt from a specified license fee; revising downward the tax rate on certain slot machine revenues; amending s. 563.01, F.S.; defining the terms "American brewery" and "foreign import malt beverage"; amending s. 563.05, F.S.; revising excise taxes paid on certain malt beverages; providing for future repeal; amending s. 624.509, F.S.; revising the order in which certain credits are intended to be applied to incorporate changes made by the act; creating s. 624.51065, F.S.; providing a credit against insurance hb7031e-00 HB 7031E 2026E premium taxes for certain contributions beginning on a specified date; providing construction; providing applicability; amending s. 626.932, F.S.; creating an exemption from a specified tax for certain insurance coverage; defining the term "flood"; providing for future repeal; amending s. 689.261, F.S.; defining the terms "listing platform" and "property"; requiring certain listings to include estimated ad valorem taxes; prohibiting the current owner's ad valorem taxes from being displayed or used for certain purposes; providing an exception; providing requirements for listing platforms, the Department of Revenue, and property appraisers; providing protection from liability for specified parties who take certain actions; prohibiting certain materials from including specified information; requiring, beginning on a specified date, the department to annually publish a formula, countywide aggregate millage rate, and certain information on its website; authorizing the department to adopt rules; amending s. 849.086, F.S.; revising downward a certain tax paid by cardroom operators on certain receipts; creating a sales tax exemption for sales of certain items during a specified time period; authorizing the Department of Revenue to adopt emergency rules for specified hb7031e-00 HB 7031E 2026E purposes; providing for future repeal; providing a sales tax exemption for certain property leased to private entities by Space Florida; providing emergency rulemaking authority; creating a sales tax exemption for certain firearm accessories; defining the term "firearm"; creating a sales tax exemption for specified hunting, fishing, and camping products; providing definitions; authorizing the Department of Revenue to adopt emergency rules; specifying the timeframe such rules are effective; amending chapter 2024-159, Laws of Florida, extending by 3 years an exemption from excise taxes for certain notes and written obligations; providing effective dates.

AI Summary

Wyman Duggan (R)*, 

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. (on 05/12/2026)

Official Document