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: 5/5/2026 03:40 PM

• Floor Amendments (1)

  Links in this section are PDF documents.

  629710 - Amendment (Delete All) by Avila
  Delete everything after the enacting clause.
  Filed: 5/12/2026 10:32 AM
  Last Action: 5/12/2026 Senate: Adopted
  

• Analyses (1)

  Links in this section are PDF documents.

  • Ways & Means Committee (Post-Meeting)   5/5/2026

• Floor Votes (2)

  Links in this section are PDF documents.

  Date	Chamber	Result
  5/12/2026 10:12 AM	House	95 Yeas - 11 Nays
  5/12/2026 10:44 AM	Senate	32 Yeas - 0 Nays

• Citations - Statute (30)

  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.
  
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  163.387	Redevelopment trust fund.	Page 6 (pdf)
  193.155	Homestead assessments.	Page 7 (pdf)
  193.626		Page 9 (pdf)
  196.011	Annual application required for exemption.	Page 11 (pdf)
  196.012	Definitions.	Page 11 (pdf)
  196.061	Rental of homestead to constitute abandonment.	Page 15 (pdf)
  196.151	Homestead exemptions; approval, refusal, hearings.	Page 16 (pdf)
  196.193	Exemption applications; review by property appraiser.	Page 18 (pdf)
  196.19781	Affordable housing exemption for properties owned by this state.	Page 19 (pdf)
  200.065	Method of fixing millage.	Page 19 (pdf)
  212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 22 (pdf)
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 24 (pdf)
  212.1832	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 31 (pdf)
  220.02	Legislative intent.	Page 32 (pdf)
  220.03	Definitions.	Page 33 (pdf)
  220.13	“Adjusted federal income” defined.	Page 34 (pdf) , Page 38 (pdf)
  220.1856		Page 42 (pdf)
  220.1915	Credit for qualified railroad reconstruction or replacement expenditures.	Page 43 (pdf)
  402.261	Child care tax credits.	Page 43 (pdf)
  402.62	Strong Families Tax Credit.	Page 44 (pdf)
  420.951		Page 46 (pdf)
  420.952		Page 47 (pdf)
  551.106	License fee; tax rate; penalties.	Page 51 (pdf)
  563.01	Definitions.	Page 53 (pdf)
  563.05	Excise taxes on malt beverages.	Page 53 (pdf)
  624.509	Premium tax; rate and computation.	Page 55 (pdf)
  624.51065		Page 56 (pdf)
  626.932	Surplus lines tax.	Page 56 (pdf)
  689.261	Sale of residential property; disclosure of ad valorem taxes to prospective purchaser.	Page 57 (pdf)
  849.086	Cardrooms authorized.	Page 60 (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.