Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 278
       
       
       
       
       
       
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                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/14/2023           .                                
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       The Committee on Finance and Tax (Rodriguez) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 198.26, Florida Statutes, is amended to
    6  read:
    7         198.26 No discharge of personal representative until tax is
    8  paid.—
    9         (1) No final account of a personal representative shall be
   10  allowed by any court unless and until such account shows, and
   11  the judge of said court finds, that the tax imposed by the
   12  provisions of this chapter upon the personal representative,
   13  which has become payable, has been paid. The certificate of the
   14  department of nonliability for the tax or its receipt for the
   15  amount of tax therein certified shall be conclusive in such
   16  proceedings as to the liability or the payment of the tax to the
   17  extent of said certificate. In the case of a nontaxable estate,
   18  the court may consider the affidavit prepared pursuant to s.
   19  198.32(2) as evidence of the nonliability for tax.
   20         (2) Notwithstanding any other provision of this section and
   21  applicable to the estate of a decedent who dies after December
   22  31, 2004, if, upon the death of the decedent, a state estate tax
   23  credit or a generation-skipping transfer credit is not allowable
   24  pursuant to the Internal Revenue Code of 1986, as amended, this
   25  section shall not apply.
   26         Section 2. Subsection (3) is added to section 198.32,
   27  Florida Statutes, to read:
   28         198.32 Prima facie liability for tax.—
   29         (3) Notwithstanding any other provision of this section and
   30  applicable to the estate of a decedent who dies after December
   31  31, 2004, if, upon the death of the decedent, a state estate tax
   32  credit or a generation-skipping transfer credit is not allowable
   33  pursuant to the Internal Revenue Code of 1986, as amended:
   34         (a) The personal representative of the estate is not
   35  required to file an affidavit under subsection (2) in connection
   36  with the estate.
   37         (b) The estate shall not be subject to a lien under
   38  subsection (1).
   39         Section 3. This act shall apply to all probate proceedings
   40  commenced on or after July 1, 2023, and to all probate
   41  proceedings pending on July 1, 2023, for which an order of final
   42  discharge has not been entered.
   43         Section 4. This act shall take effect July 1, 2023.
   44  
   45  ================= T I T L E  A M E N D M E N T ================
   46  And the title is amended as follows:
   47         Delete everything before the enacting clause
   48  and insert:
   49                        A bill to be entitled                      
   50         An act relating to the state estate tax; amending s.
   51         198.26, F.S.; providing that provisions relating to a
   52         condition for the discharge of a personal
   53         representative of an estate do not apply under certain
   54         circumstances; amending s. 198.32, F.S.; providing
   55         that, under certain circumstances, the personal
   56         representative of the estate is not required to file a
   57         certain affidavit and the estate is not subject to a
   58         certain lien; providing applicability; providing an
   59         effective date.