CS/HB 7071 (2022) -  Taxation

General Bill by Appropriations Committee and Ways & Means Committee and Payne (CO-SPONSORS) Arrington; Avila; Bartleman; Bell; Brown; Bush; Hunschofsky; Latvala; Morales; Overdorf; Woodson
Taxation: Prohibiting counties from imposing requirements on borrowers other than requiring proof of the borrower's income; providing for the assessment of land used in the production of aquaculture to be based solely on its agricultural use; providing that real property includes certain portions; revising the military operations that qualify certain servicemembers for an additional ad valorem tax exemption; increasing the property tax exemption for residents who are widows, widowers, blind persons, or totally and permanently disabled persons; defining the term "residential improvement"; providing for an abatement of ad valorem taxes and non-ad valorem assessments for certain residential improvements destroyed due to a sudden and unforeseen collapse; exempting certain federal loans from documentary stamp taxes; exempting certain Formula One Grand Prix race admissions from the sales tax on admissions; exempting certain Daytona 500 race admissions from the sales tax on admissions; exempting from sales and use tax the retail sale of children's books during a specified timeframe; exempting from sales and use tax the retail sale of children's diapers during a specified timeframe, etc.
Effective Date: July 1, 2022
Last Event: Chapter No. 2022-97; companion bill(s) passed, see HB 5001 (Ch. 2022-156) on Friday, May 6, 2022 3:43 PM
Date Available for Final Passage: Wednesday, March 16, 2022 12:55 PM

PCB committee actions:

  • PCB WMC 22-01 recommended by:
    Ways & Means Committee

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 13 Subject: Property Tax Exemptions For Widows, Widowers, Blind Persons, or Persons Totally and Permanently Disabled Relationship: Compare
Bill #: CS/HB 71 Subject: Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event Relationship: Compare
Bill #: CS/HB 149 Subject: Aquaculture Land Valuation Relationship: Compare
Bill #: HB 201 Subject: Sales Tax Holiday for ENERGY STAR & WaterSense Products Relationship: Compare
Bill #: CS/HB 509 Subject: Sales Taxes on Mobile Homes Relationship: Compare
Bill #: CS/HB 1163 Subject: Sales Tax Exemptions for Hydrogen Products Relationship: Compare
Bill #: HB 1293 Subject: Tax Exemptions and Tax Credits Relationship: Compare
Bill #: HB 5001 Subject: General Appropriations Act Relationship: Compare
Bill #: SB 154 Subject: Tax Exemption Relationship: Compare
Bill #: CS/SB 356 Subject: Sales Tax Holiday for ENERGY STAR and WaterSense Products Relationship: Compare
Bill #: CS/SB 404 Subject: Aquaculture Relationship: Compare
Bill #: SB 500 Subject: Back-to-school Sales Tax Holiday Relationship: Compare
Bill #: SB 568 Subject: Abatement of Taxes for Residential Dwellings Rendered Uninhabitable by Catastrophic Event Relationship: Compare
Bill #: SB 808 Subject: Sales Tax Holiday for Disaster Preparedness Supplies Relationship: Compare
Bill #: CS/SB 830 Subject: Sales Tax Relationship: Compare
Bill #: CS/SB 952 Subject: Taxation Relationship: Compare
Bill #: CS/SB 1090 Subject: Corporate Income Tax Relationship: Compare
Bill #: CS/CS/SB 1610 Subject: Taxation Relationship: Compare
Bill #: SB 2500 Subject: Appropriations Relationship: Compare

Bill Text

  • Enrolled
  • Engrossed 2
  • Engrossed 1
    • C 876451 , Payne Date Filed: 03/10/22, Line#: 0 House: Adopted 03/14/2022 12:55 PM
    • Senate: Adopted 03/14/2022 12:22 PM
  • Committee Substitute 1
    • A 199927 , Payne Date Filed: 02/25/22, Line#: 1702 House: Adopted 03/01/2022 04:37 PM
    • A 338175 , Nixon Date Filed: 02/25/22, Line#: 1786 House: Failed 03/01/2022 04:50 PM
    • A 567739 , Eskamani Date Filed: 02/25/22, Line#: 1786 House: Withdrawn 03/01/2022 10:09 AM
    • A 562739 , Smith, C. Date Filed: 02/25/22, Line#: 1786 House: Withdrawn 03/01/2022 04:21 PM
  • Original Filed Version
    • A 788749 , Payne (APC) Date Filed: 02/21/22, Line#: 286 House(c): Adopted Without Objection 02/22/2022 02:10 PM
    • A 381333 , Payne (APC) Date Filed: 02/21/22, Line#: 554 House(c): Adopted Without Objection 02/22/2022 02:10 PM
    • A 393985 , Payne (APC) Date Filed: 02/21/22, Line#: 1312 House(c): Adopted Without Objection 02/22/2022 02:10 PM
    • A 577087 , Payne (APC) Date Filed: 02/21/22, Line#: 1628 House(c): Adopted Without Objection 02/22/2022 02:10 PM
  • PCB WMC 22-01

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 6/7/2022 4:35:26 PM
Chamber: House Committee: Final Bill Analysis 3/28/2022 3:16:11 PM
Chamber: Senate Committee: Appropriations Conference Committee/Appropriations 3/11/2022 2:46:17 AM
Chamber: House Committee: Appropriations Committee 2/22/2022 5:15:28 PM
Chamber: House Committee: Appropriations Committee 2/21/2022 2:47:08 PM
Chamber: House Committee: Appropriations Committee 2/21/2022 11:27:39 AM --UnPublished--
Chamber: House Committee: Appropriations Committee 2/21/2022 11:24:17 AM --UnPublished--
Chamber: House Committee: Ways & Means Committee 2/18/2022 11:42:11 AM
Chamber: House Committee: Ways & Means Committee 2/15/2022 4:57:26 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 03/01/2022 04:50 PM   Yeas: 39 Nays: 75 Action: Action 2: Adoption Vote Detail: Vote [Seq# 626] Barcode: 338175
Chamber: House Date: 03/02/2022 04:45 PM   Yeas: 115 Nays: 0 Action: Action 2: Passage Vote Detail: Vote [Seq# 662] Barcode:
Chamber: Senate Date: 03/14/2022 12:22 PM   Yeas: 33 Nays: 0 Action: Action 2: Conference Report Vote Detail: Vote [Seq# 11] Barcode:
Chamber: House Date: 03/14/2022 12:56 PM   Yeas: 107 Nays: 0 Action: Conference Committee Report Action 2: Passage Vote Detail: Vote [Seq# 896] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Chapter No. 2022-97; companion bill(s) passed, see HB 5001 (Ch. 2022-156) Time: 05/06/2022 - 3:43 PM Member: Committee: Version: er
Event: Approved by Governor Time: 05/06/2022 - 3:42 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 05/05/2022 - 4:40 PM Member: Committee: Version: er
Event: H Message sent to senate Time: 03/14/2022 - 12:59 PM Member: Committee: Version: e1
Event: H Ordered engrossed, then enrolled Time: 03/14/2022 - 12:58 PM Member: Committee: Version: e1
Event: H Passed as amended by Conference Committee Report; YEAS 107, NAYS 0 Time: 03/14/2022 - 12:55 PM Member: Committee: Version: e1
Event: H Conference Committee Report adopted Time: 03/14/2022 - 12:55 PM Member: Committee: Version: e1
Event: H Amendment 876451 adopted Time: 03/14/2022 - 12:55 PM Member: Committee: Version: e1
Event: H Conference Committee Report considered Time: 03/14/2022 - 12:55 PM Member: Committee: Version: e1
Event: H In Messages Time: 03/14/2022 - 12:30 PM Member: Committee: Version: e1
Event: S Passed as amended by Conference Committee Report; YEAS 33 NAYS 0 -SJ 919 Time: 03/14/2022 - 12:23 PM Member: Committee: Version: e1
Event: S Conference Committee Report adopted (876451) -SJ 919 Time: 03/14/2022 - 12:22 PM Member: Committee: Version: e1
Event: S Conference Committee Report received -SJ 904 Time: 03/14/2022 - 12:22 PM Member: Committee: Version: e1
Event: S Read 3rd time -SJ 836 Time: 03/11/2022 - 12:34 PM Member: Committee: Version: e1
Event: S Read 2nd time -SJ 835 Time: 03/11/2022 - 12:34 PM Member: Committee: Version: e1
Event: H Amendment 876451 filed Time: 03/10/2022 - 10:33 PM Member: Committee: Version: e1
Event: S Conference Committee appointed Time: 03/09/2022 - 10:28 AM Member: Committee: Version: e1
Event: S Bill placed in Conference (Appropriations Conference Committee/Appropriations) -SJ 741 Time: 03/09/2022 - 10:27 AM Member: Committee: Appropriations Version: e1
Event: S Placed on Calendar, on 2nd reading Time: 03/09/2022 - 10:26 AM Member: Committee: Version: e1
Event: S Withdrawn from Appropriations -SJ 741 Time: 03/09/2022 - 10:26 AM Member: Committee: Appropriations Version: e1
Event: H Message sent to senate Time: 03/08/2022 - 3:17 PM Member: Committee: Version: e1
Event: H Conference Committee appointed Time: 03/08/2022 - 1:48 PM Member: Committee: Version: e1
Event: H Bill placed in Conference (Appropriations Conference Committee/Appropriations) Time: 03/08/2022 - 1:47 PM Member: Committee: Version: e1
Event: S Received -SJ 542 Time: 03/02/2022 - 11:49 PM Member: Committee: Version: e1
Event: S Referred to Appropriations -SJ 543 Time: 03/02/2022 - 5:29 PM Member: Committee: Appropriations Version: e1
Event: S In Messages Time: 03/02/2022 - 5:13 PM Member: Committee: Version: e1
Event: H Message sent to senate Time: 03/02/2022 - 5:08 PM Member: Committee: Version: e1
Event: H CS passed as amended; YEAS 115, NAYS 0 Time: 03/02/2022 - 4:45 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 03/02/2022 - 3:54 PM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 03/01/2022 - 6:10 PM Member: Committee: Version: e1
Event: H Placed on 3rd reading Time: 03/01/2022 - 5:00 PM Member: Committee: Version: c1
Event: H Amendment 338175 Failed Time: 03/01/2022 - 4:50 PM Member: Committee: Version: c1
Event: H Amendment 199927 adopted Time: 03/01/2022 - 4:37 PM Member: Committee: Version: c1
Event: H Read 2nd time Time: 03/01/2022 - 4:25 PM Member: Committee: Version: c1
Event: H Amendment 562739 withdrawn Time: 03/01/2022 - 4:21 PM Member: Committee: Version: c1
Event: H Amendment 567739 withdrawn Time: 03/01/2022 - 10:09 AM Member: Committee: Version: c1
Event: H Amendment 562739 filed Time: 02/25/2022 - 3:57 PM Member: Committee: Version: c1
Event: H Amendment 567739 filed Time: 02/25/2022 - 3:46 PM Member: Committee: Version: c1
Event: H Amendment 338175 filed Time: 02/25/2022 - 3:25 PM Member: Committee: Version: c1
Event: H Amendment 199927 filed Time: 02/25/2022 - 2:19 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (3/1/2022) Time: 02/24/2022 - 7:56 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 02/24/2022 - 12:29 AM Member: Committee: Version: c1
Event: H Bill referred to House Calendar Time: 02/24/2022 - 12:29 AM Member: Committee: Version: c1
Event: H 1st Reading Time: 02/22/2022 - 11:55 PM Member: Committee: Version: c1
Event: H CS Filed Time: 02/22/2022 - 5:20 PM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.18(a) Time: 02/22/2022 - 5:20 PM Member: Committee: Version: __
Event: H Reported out of Appropriations Committee Time: 02/22/2022 - 5:16 PM Member: Committee: Appropriations Committee Version: __
Event: H Favorable with CS by Appropriations Committee Time: 02/22/2022 - 2:10 PM Member: Committee: Appropriations Committee Version: __
Event: H 1st Reading Time: 02/21/2022 - 5:17 PM Member: Committee: Version: __
Event: H Added to Appropriations Committee agenda Time: 02/18/2022 - 4:06 PM Member: Committee: Appropriations Committee Version: __
Event: H Now in Appropriations Committee Time: 02/18/2022 - 2:03 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Appropriations Committee Time: 02/18/2022 - 2:03 PM Member: Committee: Appropriations Committee Version: __
Event: H Filed Time: 02/18/2022 - 11:51 AM Member: Committee: Ways & Means Committee Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
125.0167
193.4613 CS/HB 149
194.032 CS/HB 71, SB 850, CS/CS/SB 1610*, HB 7037
196.031 SB 1264, CS/HB 1503
196.173
196.1978
196.202 CS/HB 13, SB 154
197.319 CS/HB 71, SB 568, CS/CS/SB 1610
197.3195
201.25 CS/SB 952, HB 1293
212.04
212.05 CS/HB 509, CS/CS/HB 763*, CS/SB 830, CS/CS/HB 1041, CS/CS/SB 1382
212.055 HB 1415, SB 1824
212.08 HB 85, SB 246, CS/HB 325, CS/SB 512, HB 589, CS/HB 685*, CS/CS/HB 763, SB 776, CS/SB 786, CS/SB 800, HB 863, SB 930, CS/CS/HB 1041*, CS/CS/SB 1146, CS/HB 1163, SB 1170, SB 1250, CS/CS/SB 1382*, HB 1471, HB 1553, SB 1558, SB 1754, SB 1900, HB 6043, HB 6051, HB 6093, HB 6113
213.053 CS/HB 247, HB 487, HB 491, SB 506, SB 548, HB 549, CS/CS/HB 1041, CS/SB 1310, CS/CS/SB 1382, HB 1437, SB 1884
220.02 CS/HB 247, HB 491, SB 548, CS/SB 1310
220.03 CS/SB 1090, SB 1170, HB 1553
220.13 CS/HB 247, HB 491, SB 548, CS/SB 1090, CS/SB 1310
220.183 CS/CS/HB 1041*, SB 1170, CS/CS/SB 1382*, HB 1553
220.1876
220.1877
220.1915
377.809 CS/CS/HB 1041*, CS/CS/SB 1382*
402.62 HB 549, SB 848, SB 1884, HB 7035
624.5105 CS/CS/HB 1041*, SB 1170, CS/CS/SB 1382*, HB 1553
624.51056
624.51057 SB 848, HB 7035
1003.485 HB 549, SB 1884, SB 2524, CS/HB 5101
1011.71 CS/CS/SB 758*, CS/CS/HB 865*, SB 2524, CS/HB 5101

(*) Not the latest version