Florida legislation · 2026 Regular Session
Florida H7031: Internal Revenue Code
Status: Chaptered, June 12, 2026
Revises the definition of the term "Internal Revenue Code"; conforms provisions to changes made by the act; provides for retroactive application; requires the Department of Revenue to adopt rules; authorizes the department to adopt emergency rules.
What the bill says
An act relating to the Internal Revenue Code; amending s. 220.03, F.S.; revising the definition of the term "Internal Revenue Code"; amending s. 220.13, F.S.; conforming provisions to changes made by the act; providing for retroactive application; requiring the Department of Revenue to adopt rules; authorizing the department to adopt emergency rules; providing an effective date.
From the engrossed text, March 13, 2026:
An act relating to the Internal Revenue Code; amending s. 220.03, F.S.; revising the definition of the term "Internal Revenue Code"; amending s. 220.13, F.S.; conforming provisions to changes made by the act; providing for retroactive application; requiring the Department of Revenue to adopt rules; authorizing the department to adopt emergency rules; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (n) of subsection (1) and paragraph (c) of subsection (2) of section 220.03, Florida Statutes, are amended to read: 220.03 Definitions.— (1) SPECIFIC TERMS.—When used in this code, and when not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the following terms shall have the following meanings: (n) "Internal Revenue Code" means the United States Internal Revenue Code of 1986, as amended and in effect on January 1, 2026 2025, except: 1. As provided in subsection (3); 2. Sections 168(k), 174(a), 163(j), 274, and 179 of the HB 7031, Engrossed 1 2026 CODING: Words stricken are deletions; words underlined are additions. hb7031 -01-e1 Page 2 of FLORIDAHOUSEOFREPRESENTATIVES United States Internal Revenue Code of 1986 are included as amended and in effect on January 1, 2025; and 3. Sections 168(n) and 174A are not included. (2) DEFINITIONAL RULES.—When used in this code and neither otherwise distinctly expressed nor manifestly …
Sponsors
- Duggan, Wyman (R, HD-012) · primary sponsor
- Gerwig, Anne (R, HD-093)
- Valdés, Susan (R, HD-064)
Latest actions
- : Chapter No. 2026-137
- : Approved by Governor
- : Signed by Officers and presented to Governor
- : Ordered engrossed, then enrolled
- : Passed as amended; YEAS 109, NAYS 0
- : Amendment 611560 Concur
- : Added to Senate Message List
- : In Messages
- : Passed as amended; YEAS 34 NAYS 0 -SJ 634
- : Read 3rd time -SJ 634
Votes
- House: H 7031 Filed (March 12, 2026): 109 yea, 0 nay, passed
- Senate: H 7031 Filed (March 6, 2026): 34 yea, 0 nay, passed
- House: H 7031 Filed (March 5, 2026): 105 yea, 2 nay, passed
- House: Ways & Means Committee (February 26, 2026): 19 yea, 0 nay, passed
- House: Ways & Means Committee (February 26, 2026): 19 yea, 0 nay, passed
Subjects: Rules
Common questions
- What is H7031?
- H7031 is a bill in the Florida Legislature (2026 Regular Session): Internal Revenue Code.
- What does H7031 do?
- In its own words: An act relating to the Internal Revenue Code; amending s. 220.03, F.S.; revising the definition of the term "Internal Revenue Code"; amending s. 220.13, F.S.; conforming provisions to changes made by the act; providing for retroactive application; requiring the Department of Revenue to adopt rules; authorizing the department to adopt emergency rules; providing an effective date.
- What is the status of H7031?
- Chaptered as of June 12, 2026. Latest action: Chapter No. 2026-137 (June 12, 2026).
- Who sponsored H7031?
- Duggan, Wyman (R, HD-012), with 2 co-sponsors.
- Where is the official record for H7031?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/7031
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.