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.

Current Bill Version Posted: 6/1/2026 11:26 AM

• Related Bills (1)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 5501 by Shoaf Documentary Stamp Tax Distributions Last Action: 5/29/2026 H Died in Conference Committee	Compare

• Citations - Statute (30)

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  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)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
  The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.

  2024-158

  Section 21

  Page 66 (pdf)

• Bill History

  S = Senate, H = House

  5/5/2026	H	• Filed • Bill referred to House Calendar
  5/12/2026	H	• 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	S	• 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	H	• In Messages • Bill placed in Conference (Appropriations Conference Committee/Budget) • Conference Committee appointed
  5/12/2026	S	• 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	H	• Added to Conference Report Calendar
  5/29/2026	H	• 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	S	• 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	H	• In Messages • Ordered engrossed, then enrolled