Florida 2026 Regular Session

Florida House Bill H0791

Introduced
12/17/25  
Refer
1/5/26  
Refer
1/5/26  
Refer
1/5/26  
Refer
1/5/26  

Caption

Tax/Sales Taxes

Impact

If enacted, H0791 will revise the existing legislative framework governing sales and use taxes, which may alter the financial dynamics for both consumers and businesses within Florida. The upward adjustment of the sales tax rate, in conjunction with the new property sales surtax, aims to bolster the revenue streams directed towards educational programs. However, it could also lead to increased costs for consumers, particularly those engaging in property transactions and retail shopping, as they will be subject to higher taxation on their purchases.

Summary

House Bill H0791, also referred to as the 'Freedom – The School and Safety Revenue Replacement Act,' introduces significant changes to Florida's sales and use tax structure. The bill proposes an increase in the sales and use tax rate and introduces a new property sales surtax of 5% on certain transactions. The collections from this surtax are mandated to be allocated to the Florida Education Finance Program, thereby directly linking revenue generation to educational funding. This link underscores an effort to ensure stable financial support for schools in the state.

Contention

Notably, this bill has seen a variety of opinions regarding its implications. Proponents argue that the increased funding through these new taxes is essential for maintaining and improving educational standards, thus enhancing the overall quality of education in Florida. Conversely, critics express concerns about the potential economic burden on residents and businesses, particularly amid an already challenging financial environment. There are fears that these tax increases could disproportionately impact lower-income families and hinder economic recovery in localities affected by high taxation rates.

Companion Bills

FL H0787

Related County and School District Ad Valorem Taxing Authority

Previously Filed As

FL H7031

Taxation

FL H0817

Taxes on the Rental of Real Property

FL H1221

Local Option Taxes

FL H7033

Taxation

FL H0761

Deferred and Unpaid Taxes

FL H6021

Tax Exemption on Sales of Bullion

FL H0787

Revenues from Ad Valorem Taxes

FL H0503

Local Business Taxes

FL H1037

Disclosure of Estimated Ad Valorem Taxes

FL H0745

Tax Exemption on Sales of Indigenous Arts and Crafts

Similar Bills

No similar bills found.