CS/HB 7123: Taxation
GENERAL BILL by Appropriations Committee ; Ways and Means Committee ; Avila ; (CO-INTRODUCERS) Sprowls
Taxation; Requiring that all of the proceeds from filing fees for trial and appellate proceedings be deposited into the State Courts Revenue Trust Fund; providing a tangible personal property assessment limitation, during a certain timeframe and in certain counties, for certain agricultural equipment rendered unable to be used due to Hurricane Michael; reducing tax rates on rental or licensee fees for the use of real property; revising an insurer's authority to reduce certain tax installment payments for purposes of determining if a certain tax penalty is imposed, etc. APPROPRIATION: $328,319
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Bill History
Date Chamber Action 4/11/2019 House • Filed 
• Introduced -HJ 665
• Referred to Appropriations Committee -HJ 680
4/12/2019 House • On Committee agenda-- Appropriations Committee, 04/16/19, 10:00 am, Webster Hall 
4/16/2019 House • CS by- Appropriations Committee; YEAS 18 NAYS 9 -HJ 745 
4/17/2019 House • Pending review of CS -under Rule 7.18(c) 
• CS by Appropriations Committee read 1st time -HJ 740
4/18/2019 House • Placed on Calendar -HJ 757 
4/22/2019 House • Placed on Special Order Calendar, 04/25/19 
4/25/2019 House • Read 2nd time -HJ 908 
• Amendment(s) failed (100493, 516239, 516297, 904523) -HJ 908, 916
• Amendment(s) adopted (048697) -HJ 914, 915
• Read 3rd time -HJ 916
• CS passed as amended; YEAS 69 NAYS 44 -HJ 916
4/26/2019 Senate • In Messages 
• Referred to Finance and Tax; Appropriations -SJ 580
• Received -SJ 580
5/2/2019 Senate • Withdrawn from Finance and Tax; Appropriations -SJ 824 
• Placed on Calendar, on 2nd reading
• Substituted for CS/CS/SB 1412 -SJ 824
• Read 2nd time -SJ 824
• Amendment(s) adopted (749698) -SJ 832
• Placed on 3rd reading
5/3/2019 Senate • Read 3rd time -SJ 888 
• Motion to reconsider adopted -SJ 888
• Amendment(s) reconsidered, adopted as amended (749698) -SJ 926
• CS passed as amended; YEAS 38 NAYS 2 -SJ 926, 927
5/3/2019 House • In returning messages 
• Amendment(s) to Senate amendment(s) adopted (636739, 743867) -HJ 1300
• Concurred in Senate amendment(s) as amended (749698) -HJ 1295, 1300
• Refused to concur in 1 amendment(s) (203950) -HJ 1301
• Refused to concur, requested Senate to recede -HJ 1301
• CS passed as amended; YEAS 81 NAYS 25 -HJ 1301
5/3/2019 Senate • In returning messages 
• Concurred in House amendment(s) to Senate amendment(s) (743867) -SJ 948
• Receded from 1 amendment(s) (203950) -SJ 948
• CS passed as amended; YEAS 23 NAYS 17 -SJ 948
5/3/2019 House • Ordered engrossed, then enrolled -HJ 1325 
5/14/2019 • Signed by Officers and presented to Governor 
5/15/2019 • Approved by Governor 
• Chapter No. 2019-42
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CS/HB 7123, Enrolled (Current Bill Version) Posted 5/7/2019 at 7:58 AM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 5/28/2019 (pdf) 
Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1377 Taxation Mercado Compare Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) 
                                                    
                                            S 1412 (c2) Taxation Gruters Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824 
                                                    
                                            Citations - Statutes (14)
Citation Catchline Location in Bill Location In Bill Help 28.241 Filing fees for trial and appellate proceedings. Page 5 (pdf) 193.4517 Page 5 (pdf) 195.096 Review of assessment rolls. Page 7 (pdf) 201.02 Tax on deeds and other instruments relating to real property or interests in real property. Page 8 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 9 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 10 (pdf) 218.131 Offset for tax loss associated with reductions in value of certain residences due to specified hurricanes. Page 12 (pdf) 318.14 Noncriminal traffic infractions; exception; procedures. Page 12 (pdf) 318.15 Failure to comply with civil penalty or to appear; penalty. Page 13 (pdf) 337.401 Use of right-of-way for utilities subject to regulation; permit; fees. Page 18 (pdf) 624.51055 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 14 (pdf) 741.01 County court judge or clerk of the circuit court to issue marriage license; fee. Page 15 (pdf) 1002.395 Florida Tax Credit Scholarship Program. Page 16 (pdf) 1011.71 District school tax. Page 19 (pdf)  - 
                    
CS/HB 7123, Engrossed 2 Posted 5/6/2019 at 4:51 PM
Bill Text: PDF Analyses: None Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1295 (c2) Property Tax Exemptions Used by Hospitals Caruso Compare Last Action: 5/3/2019 S Died in Finance and Tax 
                                                    
                                            H 1377 Taxation Mercado Compare Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) 
                                                    
                                            S 1412 (c2) Taxation Gruters Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824 
                                                    
                                            Citations - Statutes (14)
Citation Catchline Location in Bill Location In Bill Help 28.241 Filing fees for trial and appellate proceedings. 193.4517 195.096 Review of assessment rolls. Page 2 (pdf) 201.02 Tax on deeds and other instruments relating to real property or interests in real property. 212.031 Tax on rental or license fee for use of real property. Page 5 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 218.131 Offset for tax loss associated with reductions in value of certain residences due to specified hurricanes. Page 7 (pdf) 318.14 Noncriminal traffic infractions; exception; procedures. 318.15 Failure to comply with civil penalty or to appear; penalty. 337.401 Use of right-of-way for utilities subject to regulation; permit; fees. 624.51055 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 7 (pdf) 741.01 County court judge or clerk of the circuit court to issue marriage license; fee. 1002.395 Florida Tax Credit Scholarship Program. Page 9 (pdf) 1011.71 District school tax. Page 11 (pdf)  - 
                    
CS/HB 7123, Engrossed 1 Posted 4/26/2019 at 12:53 AM
Bill Text: PDF Analyses: House Message Summary (pdf) 
Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1295 (c2) Property Tax Exemptions Used by Hospitals Caruso Compare Last Action: 5/3/2019 S Died in Finance and Tax 
                                                    
                                            H 1377 Taxation Mercado Compare Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) 
                                                    
                                            S 1412 (c2) Taxation Gruters Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824 
                                                    
                                            Floor Amendments (14)
Amendment Sponsor Filed Last Floor Action Format 176464 - Amendment (Delete All) 
Delete everything after the enacting clause and insert:Stargel 5/1/2019 
10:13 PMSenate: Replaced by Engrossed Amendment 
5/2/2019Web Page 
PDF
        925052 - Amendment to Amendment (176464) 
Delete lines 267 - 689 and insert:Stargel 5/2/2019 
10:47 AMSenate: Replaced by Engrossed Amendment 
5/2/2019Web Page 
PDF749698 - Amendment (Delete All) 
Delete everything after the enacting clause and insert:Stargel 5/2/2019 
2:47 PMHouse: Concurred as Amended 
5/3/2019Web Page 
PDF
        490464 - Amendment to Amendment (749698) 
Between lines 316 and 317 insert:Lee 5/3/2019 
1:27 PMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        785538 - Amendment to Amendment (749698) 
Between lines 611 and 612 insert:Stargel 5/3/2019 
10:38 AMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        741890 - Amendment to Amendment (749698) 
Between lines 611 and 612 insert:Pizzo 5/3/2019 
11:10 AMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        787510 - Amendment to Amendment (749698) 
Between lines 611 and 612 insert:Farmer 5/3/2019 
12:48 PMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        640282 - Amendment to Amendment (749698) 
Between lines 611 and 612 insert:Stargel 5/3/2019 
3:35 PMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        203950 - Amendment to Amendment (749698) 
Between lines 611 and 612 insert:Stargel 5/3/2019 
4:23 PMSenate: Receded 
5/3/2019Web Page 
PDF
        263922 - Amendment to Amendment (749698) 
Between lines 615 and 616 insert:Rodriguez 5/3/2019 
12:39 PMSenate: Withdrawn 
5/3/2019Web Page 
PDF
        330097 - Amendment to Amendment (749698) 
Between lines 316 and 317 of the amendment, insert:Santiago 5/3/2019 
5:13 PMHouse: Withdrawn 
5/3/2019PDF 
        900671 - Amendment to Amendment (749698) 
Between lines 316 and 317 of the amendment, insert:Avila 5/3/2019 
5:24 PMHouse: Withdrawn 
5/3/2019PDF 
        743867 - Amendment to Amendment (749698) 
Between lines 316 and 317 of the amendment, insert:Avila 5/3/2019 
7:45 PMSenate: Concurred 
5/3/2019PDF 
        636739 - Amendment to Amendment (743867) 
Remove line 61 of the amendment and insert:Avila 5/3/2019 
8:20 PMSenate: Concurred 
5/3/2019PDF Floor Votes (4)
Date Chamber Result 5/3/2019 4:32 PM Senate 29 Yeas - 0 Nays 5/3/2019 4:36 PM Senate 38 Yeas - 2 Nays 5/3/2019 9:33 PM House 81 Yeas - 25 Nays 5/3/2019 11:09 PM Senate 23 Yeas - 17 Nays Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 195.096 Review of assessment rolls. Page 2 (pdf) 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. Page 3 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 5 (pdf) 218.131 Offset for tax loss associated with reductions in value of certain residences due to specified hurricanes. Page 7 (pdf) 624.51055 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 7 (pdf) 1002.33 Charter schools. Page 8 (pdf) 1002.395 Florida Tax Credit Scholarship Program. Page 9 (pdf) 1011.71 District school tax. Page 11 (pdf)  - 
                    
CS/HB 7123, Committee Substitute 1 Posted 4/17/2019 at 2:28 PM
Bill Text: PDF Analyses: None Related Bills (5)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 23 (c2) Telehealth Yarborough Compare Last Action: 6/26/2019 Chapter No. 2019-137 
                                                    
                                            H 1295 (c2) Property Tax Exemptions Used by Hospitals Caruso Compare Last Action: 5/3/2019 S Died in Finance and Tax 
                                                    
                                            H 1377 Taxation Mercado Compare Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) 
                                                    
                                            S 1112 (c1) Taxation Gruters Compare Last Action: 5/3/2019 S Died in Appropriations 
                                                    
                                            S 1412 (c2) Taxation Gruters Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824 
                                                    
                                            Floor Amendments (7)
Amendment Sponsor Filed Last Floor Action Format 516297 - Amendment 
Between lines 192 and 193, insert:Mercado 4/23/2019 
3:57 PMHouse: Failed 
4/25/2019PDF 048697 - Amendment 
Remove lines 193-583 and insert:Avila 4/23/2019 
3:24 PMHouse: Adopted 
4/25/2019PDF 904523 - Amendment 
Remove line 465 and insert:Fernandez 4/23/2019 
3:42 PMHouse: Failed 
4/25/2019PDF 
        432817 - Amendment to Amendment (904523) 
Remove line 9 of the amendment and insert:Fernandez 4/23/2019 
5:50 PMHouse: Withdrawn 
4/25/2019PDF 
        305697 - Substitute Amendment (904523) 
Remove line 465 and insert:Fernandez 4/23/2019 
5:47 PMHouse: Withdrawn 
4/25/2019PDF 100493 - Amendment 
Between lines 562 and 563, insert:Mercado 4/23/2019 
3:56 PMHouse: Failed 
4/25/2019PDF 516239 - Amendment 
Remove line 574 and insert:Willhite 4/23/2019 
3:08 PMHouse: Failed 
4/25/2019PDF Floor Votes (2)
Date Chamber Result 4/25/2019 11:24 PM House - Amendment 516239 45 Yeas - 64 Nays 4/25/2019 11:41 PM House 69 Yeas - 44 Nays Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 195.096 Review of assessment rolls. Page 3 (pdf) 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. Page 4 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 7 (pdf) 218.131 Offset for tax loss associated with reductions in value of certain residences due to specified hurricanes. Page 8 (pdf) 220.197 Page 8 (pdf) 624.509 Premium tax; rate and computation. Page 10 (pdf) 624.51055 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 14 (pdf) 1002.33 Charter schools. Page 15 (pdf) 1002.395 Florida Tax Credit Scholarship Program. Page 16 (pdf) 1011.71 District school tax. Page 18 (pdf)  - 
                    
HB 7123, Original Filed Version Posted 4/11/2019 at 11:58 AM
Bill Text: PDF Analyses: Appropriations Committee (Post-Meeting) 4/17/2019 (pdf) 
Related Bills (5)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1295 (c2) Property Tax Exemptions Used by Hospitals Caruso Compare Last Action: 5/3/2019 S Died in Finance and Tax 
                                                    
                                            H 1377 Taxation Mercado Compare Last Action: 5/3/2019 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) 
                                                    
                                            S 576 (c1) Back-to-school Sales Tax Holiday Perry Compare Last Action: 5/1/2019 S Laid on Table, companion bill(s) passed, see HB 7127 (Ch. 2019-168) -SJ 653 
                                                    
                                            S 1112 Taxation Gruters Compare Last Action: 5/3/2019 S Died in Appropriations 
                                                    
                                            S 1412 (c1) Sales Tax Holiday for Disaster Preparedness Supplies Gruters Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see CS/HB 7123 (Ch. 2019-42) -SJ 824 
                                                    
                                            Committee Amendments (3)
Amendment Sponsor Filed Last Committee Action Format 555371 - Amendment 
Remove lines 112-116 and insert:Caruso 4/15/2019 
7:03 PMAdopted without Objection 
4/16/2019PDF 079495 - Amendment 
Between lines 160 and 161, insert:Yarborough 4/15/2019 
7:02 PMAdopted without Objection 
4/16/2019PDF 286319 - Amendment 
Remove lines 219-362 and insert:Avila 4/15/2019 
7:00 PMAdopted 
4/16/2019PDF Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 195.096 Review of assessment rolls. Page 3 (pdf) 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. Page 4 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 5 (pdf) 218.131 Offset for tax loss associated with reductions in value of certain residences due to specified hurricanes. Page 6 (pdf) 624.51055 Credit for contributions to eligible nonprofit scholarship-funding organizations. Page 7 (pdf) 1002.33 Charter schools. Page 8 (pdf) 1002.395 Florida Tax Credit Scholarship Program. Page 12 (pdf) 1011.71 District school tax. Page 14 (pdf)