FL H5601

Bill

FL H5601

Taxation

Introduced
03/26/2014

In Committee
04/03/2014

Crossed Over
04/03/2014

Passed
05/02/2014

Dead

Signed/Enacted/Adopted
05/14/2014

Introduced Session

2014 Regular Session

Bill Summary

Clarifying and updating which services are included under the definition "prepaid calling arrangement" and subject to a sales tax; providing for an additional tax on charges for, or the use of, certain electrical power or energy and the rate for such tax; increasing the amount of tax credits that may be granted for certain approved programs; providing for a sales tax holiday for certain Energy Star and WaterSense products; providing an exemption from the sales and use tax for sales during a specified period of certain tangible personal property related to hurricane preparedness, etc.

AI Summary

This bill updates and clarifies tax laws in Florida, including redefining "prepaid calling arrangement" to encompass mobile services paid in advance and subject to sales tax, and imposes an additional tax on electrical power or energy. It also increases tax credits for certain approved programs, establishes a sales tax holiday for Energy Star and WaterSense products from September 19-21, 2014, and creates a sales tax exemption for hurricane preparedness items from May 31 to June 8, 2014, and for school supplies and personal computers during August 1-3, 2014. Additionally, the bill adjusts tax rates for communications services and electrical power, modifies provisions related to business taxes, and increases the allocation of cigarette tax revenue to the H. Lee Moffitt Cancer Center and Research Institute. It also includes various other tax exemptions and administrative changes.

Committee Categories

Budget and Finance

Sponsors (5)

Ritch Workman (R)*, Eric Eisnaugle (R), Matt Gaetz (R), Charles McBurney (R), Ronald Renuart (R),

Other Sponsors (1)

Finance and Tax Subcommittee (House)

Last Action

Chapter No. 2014-38, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40) (on 05/14/2014)

Official Document

http://www.flsenate.gov/Session/Bill/2014/5601

(32 Companion Bills)

Version:

Document Type	Source Location	Created
State Bill Page	http://www.flsenate.gov/Session/Bill/2014/5601	03/27/2014
Bill	http://www.flsenate.gov/Session/Bill/2014/5601/BillText/er/PDF	05/10/2014
Bill	http://www.flsenate.gov/Session/Bill/2014/5601/BillText/e1/PDF	05/08/2014
Senate Floor Amendment #766042 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/766042/HTML	05/03/2014
Senate Floor Amendment #247110 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/247110/HTML	05/03/2014
Senate Floor Amendment #835090 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/835090/HTML	05/03/2014
Senate Floor Amendment #671712 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/671712/HTML	05/03/2014
Senate Floor Amendment #358258 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/358258/HTML	05/03/2014
Senate Floor Amendment #867858 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/867858/HTML	05/03/2014
Senate Floor Amendment #966970 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/966970/HTML	05/02/2014
Senate Floor Amendment #638294 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/638294/HTML	05/02/2014
Senate Floor Amendment #476430 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/476430/HTML	05/02/2014
Senate Floor Amendment #526886 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/526886/HTML	05/02/2014
Senate Floor Substitue Amendment #526842 to Amendment (Delete All) (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/526842/HTML	05/02/2014
Senate Floor Amendment #274736 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/274736/HTML	05/02/2014
Senate Floor Amendment #889648 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/889648/HTML	05/02/2014
Senate Floor Amendment #359064 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/359064/HTML	05/02/2014
Senate Floor Amendment #636298	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/636298/HTML	05/02/2014
Senate Floor Amendment #769630 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/769630/HTML	05/02/2014
Senate Floor Amendment #256896 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/256896/HTML	05/02/2014
Senate Floor Amendment #395142 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/395142/HTML	05/02/2014
Senate Floor Amendment #524472 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/524472/HTML	05/02/2014
Senate Floor Amendment #211410 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/211410/HTML	05/02/2014
Senate Floor Substitue Amendment #646042Amendment to Substitute Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/646042/HTML	05/02/2014
Senate Floor Amendment #703124 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/703124/HTML	05/02/2014
Senate Floor Amendment #653654 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/653654/HTML	05/02/2014
Senate Floor Amendment #730466 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/730466/HTML	05/02/2014
Senate Floor Amendment #887492 to Amendment (526842)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/887492/HTML	05/02/2014
Senate Floor Amendment #375202 to Amendment (965938)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/375202/HTML	05/02/2014
Senate Committee Amendment #965938	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/965938/HTML	04/26/2014
Senate Committee Amendment #281752 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/281752/HTML	04/22/2014
Senate Committee Amendment #143508 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/143508/HTML	04/22/2014
Senate Committee Amendment #938816 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/938816/HTML	04/20/2014
Senate Committee Amendment #758080 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/758080/HTML	04/11/2014
Senate Committee Amendment #971444 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/971444/HTML	04/11/2014
Senate Committee Amendment #973828 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/973828/HTML	04/11/2014
Senate Committee Amendment #268468 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/268468/HTML	04/11/2014
Senate Committee Amendment #341776 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/341776/HTML	04/11/2014
Senate Committee Amendment #747306 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/747306/HTML	04/11/2014
Senate Committee Amendment #811482 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/811482/HTML	04/11/2014
Senate Committee Amendment #416716	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/416716/HTML	04/10/2014
Senate Committee Amendment #316994 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/316994/HTML	04/10/2014
Senate Committee Amendment #877542 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/877542/HTML	04/10/2014
Senate Committee Amendment #808202	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/808202/HTML	04/10/2014
Senate Committee Amendment #477076	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/477076/HTML	04/10/2014
Senate Committee Amendment #599428	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/599428/HTML	04/10/2014
Senate Committee Amendment #158978	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/158978/HTML	04/10/2014
Senate Committee Amendment #350176	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/350176/HTML	04/10/2014
Senate Committee Amendment #648522 to Amendment (477076)	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/648522/HTML	04/10/2014
Senate Committee Amendment #829084	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/829084/HTML	04/10/2014
Senate Committee Amendment #626840	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/626840/HTML	04/10/2014
Senate Committee Amendment #306866	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/306866/HTML	04/09/2014
House Floor Amendment #209891	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/209891/PDF	04/04/2014
House Floor Amendment #254995	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/254995/PDF	04/04/2014
House Floor Amendment #262755	http://www.flsenate.gov/Session/Bill/2014/5601/Amendment/262755/PDF	04/04/2014
Bill	http://www.flsenate.gov/Session/Bill/2014/5601/BillText/Filed/PDF	03/27/2014

Bill	Bill Name	Last Action	Type
H0257	Medical Tax Exemptions	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0567	Hurricane Preparedness	Died in Appropriations Committee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0653	Community Contribution Tax Credit	Died in Economic Development and Tourism Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0657	Tax on Insurance Premiums	Died on Calendar, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5601 (Ch. 2014-38)	Similar To
H0769	Energy-efficient Appliances/Sales Tax Holiday	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0805	Title Insurer Reserves	Chapter No. 2014-132, companion bill(s) passed, see CS/CS/HB 321 (Ch. 2014-112), HB 5601 (Ch. 2014-38)	Similar To
H0815	Tax on Sales, Use, and Other Transactions	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0847	Taxes on Prepaid Calling Arrangements	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0853	Tax Credits or Refunds	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0899	Electrical Power or Energy	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H0939	Bail Bond Premiums	Died in Banking and Insurance, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H1015	Tax on Sales, Use, and Other Transactions	Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
H1241	Athletic, Exercise, and Physical Fitness Facilities	Died in Finance and Tax Subcommittee	Similar To
H1391	Qualified Television Loan Fund	Died in Economic Development and Tourism Subcommittee	Similar To
H1419	Florida's Digital Economy	Died in Economic Development and Tourism Subcommittee	Similar To
H5001	General Appropriations Act	Chapter No. 2014-51, companion bill(s) passed, see HB 5003 (Ch. 2014-53), HB 5005 (Ch. 2014-54), HB 5007 (Ch. 2014-55), HB 5101 (Ch. 2014-56), HB 5201 (Ch. 2014-57), HB 5203 (Ch. 2014-165), HB 5301 (Ch. 2014-58), HB 5303 (Ch. 2014-59), HB 5403 (Ch. 2014-60), HB 5501 (Ch. 2014-61), HB 5601 (Ch. 2014-38), SB 2510 (Ch. 2014-49), SB 2514 (Ch. 2014-50)	Similar To
H7081	Tax Administration	Chapter No. 2014-40, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0134	Tax-exempt Income	Died in Appropriations	Similar To
S0310	Tax on Insurance Premiums	Died on Calendar, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5601 (Ch. 2014-38)	Similar To
S0362	Hurricane Preparedness	Died in Appropriations, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0474	Community Contribution Tax Credit Program	Died in Appropriations, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0504	Tax Credits or Refunds	Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0534	Tax Exemptions	Died in Appropriations, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0712	Taxes on Prepaid Calling Arrangements	Died in Messages, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0740	Energy-efficient Appliances	Died in Commerce and Tourism, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0792	Tax on Sales, Use, and Other Transactions	Died in Appropriations, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S0892	Tax on Sales, Use, and Other Transactions	Died in Education, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S1076	Electrical Power or Energy	Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S1390	Bail Bond Premiums	Died in Appropriations, companion bill(s) passed, see HB 5601 (Ch. 2014-38)	Similar To
S1438	Qualified Television Loan Fund	Died in Appropriations Subcommittee on Transportation, Tourism, and Economic Development	Similar To
S1654	Tax Administration	Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38)	Similar To
S2500	Appropriations	Laid on Table, companion bill(s) passed, see HB 5001 (Ch. 2014-51), HB 5003 (Ch. 2014-53), HB 5005 (Ch. 2014-54), HB 5007 (Ch. 2014-55), HB 5101 (Ch. 2014-56), HB 5201 (Ch. 2014-57), HB 5203 (Ch. 2014-165), HB 5301 (Ch. 2014-58), HB 5303 (Ch. 2014-59), HB 5403 (Ch. 2014-60), HB 5501 (Ch. 2014-61), HB 5601 (Ch. 2014-38), SB 2510 (Ch. 2014-49), SB 2514 (Ch. 2014-50)	Similar To

Bill > H5601

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (5)

Other Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary