Sales Tax Exemption for Disabled Veterans; Creates exemption from specified taxes for sales of certain new motor vehicles made to specified veterans; requires DOR to provide certificate of exemption for specified purpose; authorizes DOR to adopt emergency rules.
Research and Development Tax Credit; Increases combined total amount of credits which may be granted to business enterprises during any calendar year.
HB 653 clarifies tax definitions for electric vehicle (EV) charging stations in Florida. It revises the definition of "distribution company" to explicitly exclude EV charging station operators under Section 366.94(2)(a), and updates "retail sale" to include electricity sales to these operators. This means EV charging stations will be treated as retail sales (subject to sales tax) rather than utility services, affecting how taxes apply to their electricity purchases. The changes apply retroactively to January 2019, clarifying existing tax treatment without creating new taxes or rates. The bill directly impacts EV charging station operators and their tax reporting.
Music Therapy; Creates Music Therapy Advisory Committee within DOH for specified purpose; authorizes committee to facilitate development of certain materials & act as facilitator of statewide dissemination of information between certain entities; requires committee to provide annual analysis of certain licensure data; requires department to seek advice of committee on issues relating to music therapy; requires department to issue license to practice as professional music therapist to applicants meeting specified criteria; specifies collaboration requirements for licensees engaging in practice of music therapy; beginning on specified date, prohibiting unlicensed individuals from using specified titles related to practice of music therapy; provides exceptions; authorizes unlicensed individuals meeting specified criteria to practice without license under supervision of licensed professional music therapist for specified timeframe; provides grounds for disciplinary action; authorizes department to conduct investigations of alleged misconduct.
Assessment of Property Used for Residential Purposes; Prohibits consideration of increase in just value of property which is attributable to changes or improvements made to improve property's resistance to wind damage in determinations of assessed value of certain property.
Mobile Home Park Regulations; Authorizes counties & municipalities to adopt & enforce local laws, codes, or ordinances relating to mobile home park lot tenancies; authorizes code enforcement officer to cite certain violations to mobile home park owner or mobile home owner; revises obligations & responsibilities of mobile home park owner; revises obligations & responsibilities of mobile home owner; removes provision that mobile home owner is responsible for certain fines; authorizes unit of local government to adopt & enforce local laws, ordinances, or codes for specified purpose; authorizes unit of local government to adopt & enforce local laws, ordinances, or codes for specified purpose; authorizes unit of local government to bring civil proceeding against mobile home park owner or mobile home lot.
Medicaid Coverage of Blood Pressure Monitors and Cuffs; Defines "blood pressure monitor & cuff;" requiring AHCA to provide coverage for blood pressure monitors & cuffs under Medicaid pharmacy benefit for certain persons; provides requirements for coverage; provides that coverage of blood pressure monitors & cuffs includes cost of any necessary repairs or replacement parts; provides coverage qualification requirements for Medicaid recipients; requires agency to seek federal approval for implementation of coverage & to include rate impact in Medicaid managed medical assistance program & long-term care managed care program rates beginning on specified date.
Mobile Home Park Lot Tenancies; Revises provisions relating to mobile home park lot tenancies, including factors used to determine rent increases, proof required for lot rental increases, electronic billing or payment systems, changes in lot rental amount, termination of tenancy, payment of lot rental amount, & the Florida Mobile Home Relocation Corporation; revises powers & duties of Division of Florida Condominiums, Timeshares, & Mobile Homes; authorizes persons to file complaint with DLA for certain reasons; provides DLA authority to enforce compliance with state law.
Protective Injunctions and Protection Orders; Requires respondent to surrender to local law enforcement agency all firearms, ammunition, & licenses to carry concealed weapon or firearm after issuance of final judgment on injunction for protection against domestic violence; provides for surrender & storage of firearms, ammunition, & licenses to carry concealed weapon or firearm after issuance of protective injunction; requires law enforcement agencies to develop certain policies & procedures; provides for return of firearms, ammunition, & licenses to carry concealed weapon or firearm when protective injunction is vacated, terminated, or otherwise rendered no longer affective; authorizes respondent to elect to transfer all firearms & ammunition surrendered or seized by law enforcement agency to another person; revises criminal penalty for second or subsequent violation of injunction for protection against domestic violence or foreign protection order.
Affordable Housing; Revises upwards length of time that certain rental units must remain affordable in order to qualify for specified zoning variance; requires certain incentives be used for construction of affordable housing; revises downward maximum median income used to determine eligibility for certain tax incentives; specifies that certain taxes do not apply to first-time homebuyers.
Rural Counties; Provides exemption from sales & use tax for industrial machinery & equipment used by wholesalers in fiscally constrained counties; prohibits state from purchasing certain land in fiscally constrained county; requires DEP to provide certain explanation to fiscally constrained county; increases amount of annual appropriation to Small County Road Assistance Program; authorizes specified amount from State Transportation Trust Fund to be used to fund Small County Outreach Program; requires AHCA to determine which providers in hospitals located in rural areas are essential Medicaid providers; creates Rural District Graduate Placement Incentive Pilot program within DOE; subject to legislative appropriation, requires DOE to provide certain bonus to school district or charter school located in fiscally constrained county; provides for program requirements & expiration; requires SBE to adopt rules. APPROPRIATION: Indeterminate
HB 795 clarifies that specific inheritance transfers of homestead property do not count as a "change of ownership" for property tax assessment purposes in Florida. It directly affects homeowners who inherit homestead property under defined circumstances, such as transfers to surviving spouses, dependent family members, or when joint tenants with rights of survivorship inherit. The bill amends Florida Statute 193.155 to explicitly exclude these inheritance scenarios from triggering reassessment under homestead exemption rules. This ensures the property retains its existing tax assessment level without requiring a new homestead application. The provision takes effect upon approval of a related constitutional amendment.
