FloridaVacation rental platforms would collect taxes on Florida bookings
Starting January 2027, booking platforms would collect rental taxes when guests pay for Florida vacation rentals through their systems.
What it does
When a guest pays for a Florida vacation rental through a booking platform, the platform would collect and send in rental taxes. Its booking or payment fee would not be taxed under these rules.
Owners of certain Florida homes could get up to $500 back for sales tax on installed, storm-resistant doors or windows. They would need to apply and provide receipts.
Employers could claim a tax credit for helping eligible workers with a home down payment or closing costs. The state must approve the application before the employer claims it.
Argument forEligible homeowners could recover some of the tax on installed storm-resistant doors and windows, helping lower the cost of protecting a home.
Argument againstEmployers could face application work and wait for state approval before claiming credits for contributions to workers buying homes.
More detail
A booking platform must collect and send in rental taxes when a guest pays through its system. This covers Florida vacation rentals booked through an online platform that handles reservations or payments for a fee. Platforms that own, operate, or manage the rental, or are related to such a person, collect all listed taxes tied to the rental; other platforms collect taxes due from the owner, operator, or manager. The platform’s fee for booking or payment services is not taxed under these rules. This provision would take effect January 1, 2027.
The Department of Revenue would refund sales tax paid on certain storm-resistant doors and windows. This covers an owner’s eligible Florida home and qualifying impact-resistant exterior doors, garage doors, and windows. The home must be a site-built residence with a homestead exemption and a value of $700,000 or less; mobile and manufactured homes do not qualify. The owner must install eligible products, provide receipts, and apply. The refund is capped at $500 for one property per owner. Purchases would need to be made from July 1, 2026, through June 30, 2028. Owners could apply from July 1, 2026, through September 30, 2028. This provision would end June 30, 2029.
An eligible employer could claim a tax credit for money it contributes toward a worker’s home purchase. The worker must buy a home to use as their main residence; an eligible employer or insurer that has operated in Florida for at least three years may seek the credit. The worker must be a full-time Florida resident with moderate income and must not have had a homestead exemption on a home they owned in the previous three calendar years. The contribution must be at least $1,000 and go toward a down payment or closing costs. The credit is limited to $5,000 per worker and $500,000 per employer per tax year, subject to state approval and annual credit limits. Applications could be submitted beginning October 1, 2026. The program would end January 1, 2032, unless lawmakers continue it.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 28Added to Conference Report CalendarLatest
- May 12Conference Committee appointed: Appropriations Conference Committee/Budget: Senator Hooper, Chair; Senators Berman, Boyd, Brodeur, Gruters, Passidomo, and Rouson, At Large; Appropriations Conference Committee on Agriculture, Environment, and General Government/Agriculture & Natural Resources: Senator Brodeur, Chair; Senators Arrington, Berman, DiCeglie, Grall, Massullo, McClain, Nathan, Pizzo, Rodriguez, Sharief, and Truenow; Appropriations Conference Committee on Agriculture, Environment, and General Government/State Administration: Senator Brodeur, Chair; Senators Arrington, Berman, DiCeglie, Grall, Massullo, McClain, Nathan, Pizzo, Rodriguez, Sharief, and Truenow; Appropriations Conference Committee on Criminal and Civil Justice/Justice: Senator Garcia, Chair; Senators Martin, Osgood, Polsky, Simon, Smith, Wright, and Yarborough; Appropriations Conference Committee on Health and Human Services/Health Care: Senator Trumbull, Chair; Senators Brodeur, Burton, Davis, Garcia, Harrell, Rodriguez, Rouson, and Sharief; Appropriations Conference Committee on Higher Education/Higher Education: Senator Harrell, Chair; Senators Bracy Davis, Bradley, Burgess, Calatayud, Davis, and Leek; Appropriations Conference Committee on Pre-K – 12 Education/Pre-K – 12: Senator Burgess, Chair; Senators Bradley, Calatayud, Gaetz, Jones, Massullo, Nathan, Osgood, Pizzo, Simon, and Yarborough; Appropriations Conference Committee on Transportation, Tourism, and Economic Development/Transportation & Economic Development: Senator DiCeglie, Chair; Senators Arrington, Avila, Bernard, Bracy Davis, Grall, Leek, Martin, Mayfield, McClain, Polsky, Smith, Truenow, and Wright.
- Vote recorded Third Reading. Result: pass.Upper
- Vote recorded Passage, Third Reading. Result: pass.Lower
- May 12Bill placed in Conference (Appropriations Conference Committee/Budget)
- May 12Conference Committee appointed
- May 12Bill placed in Conference (Appropriations Conference Committee/Budget)
- May 12In Messages
- May 12The Senate having refused to pass the bill as passed by the House, acceded to the request for a conference
- May 12Passed as amended; YEAS 32 NAYS 0Passed Senate
- May 12Read 3rd timeMinor
- May 12Amendment(s) adopted (629710)
- May 12Read 2nd timeMinor
- May 12Placed on Calendar, on 2nd reading
- May 12Withdrawn from AppropriationsMajor
- May 12Referred to AppropriationsMinor
- May 12ReceivedMinor
- May 12In Messages
- May 12Requests that the Senate pass the bill as passed by the House or agree to include the bill in the Budget Conference
- May 12Passed; YEAS 95, NAYS 11Passed House
- May 12Read 3rd timeMinor
- May 12Added to Third Reading Calendar
- May 12Read 2nd timeMinor
- May 12Added to Second Reading Calendar
- May 12Read 1st time
- May 5Bill referred to House Calendar
- May 5FiledIntroduced
Taxes & BudgetHousing