Florida Senate - 2023                              CS for SB 278
       
       
        
       By the Committee on Finance and Tax; and Senator Rodriguez
       
       
       
       
       
       593-02551-23                                           2023278c1
    1                        A bill to be entitled                      
    2         An act relating to the state estate tax; amending s.
    3         198.26, F.S.; providing that provisions relating to a
    4         condition for the discharge of a personal
    5         representative of an estate do not apply under certain
    6         circumstances; amending s. 198.32, F.S.; providing
    7         that, under certain circumstances, the personal
    8         representative of the estate is not required to file a
    9         certain affidavit and the estate is not subject to a
   10         certain lien; providing applicability; providing an
   11         effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Section 198.26, Florida Statutes, is amended to
   16  read:
   17         198.26 No discharge of personal representative until tax is
   18  paid.—
   19         (1) No final account of a personal representative shall be
   20  allowed by any court unless and until such account shows, and
   21  the judge of said court finds, that the tax imposed by the
   22  provisions of this chapter upon the personal representative,
   23  which has become payable, has been paid. The certificate of the
   24  department of nonliability for the tax or its receipt for the
   25  amount of tax therein certified shall be conclusive in such
   26  proceedings as to the liability or the payment of the tax to the
   27  extent of said certificate. In the case of a nontaxable estate,
   28  the court may consider the affidavit prepared pursuant to s.
   29  198.32(2) as evidence of the nonliability for tax.
   30         (2) Notwithstanding any other provision of this section and
   31  applicable to the estate of a decedent who dies after December
   32  31, 2004, if, upon the death of the decedent, a state estate tax
   33  credit or a generation-skipping transfer credit is not allowable
   34  pursuant to the Internal Revenue Code of 1986, as amended, this
   35  section shall not apply.
   36         Section 2. Subsection (3) is added to section 198.32,
   37  Florida Statutes, to read:
   38         198.32 Prima facie liability for tax.—
   39         (3) Notwithstanding any other provision of this section and
   40  applicable to the estate of a decedent who dies after December
   41  31, 2004, if, upon the death of the decedent, a state estate tax
   42  credit or a generation-skipping transfer credit is not allowable
   43  pursuant to the Internal Revenue Code of 1986, as amended:
   44         (a) The personal representative of the estate is not
   45  required to file an affidavit under subsection (2) in connection
   46  with the estate.
   47         (b) The estate shall not be subject to a lien under
   48  subsection (1).
   49         Section 3. This act shall apply to all probate proceedings
   50  commenced on or after July 1, 2023, and to all probate
   51  proceedings pending on July 1, 2023, for which an order of final
   52  discharge has not been entered.
   53         Section 4. This act shall take effect July 1, 2023.