HB 6019 repeals Florida’s entire state estate tax chapter, Chapter 198, Florida Statutes. The bill deletes provisions governing definitions, domicile, taxation of resident and nonresident estates, generation-skipping transfers, administration by the Department of Revenue, liens, penalties, refunds, and related enforcement procedures. In effect, it removes the statutory framework that would otherwise allow Florida to impose and administer a state-level estate tax.
The bill also makes conforming changes to the Florida Taxpayer’s Bill of Rights and related tax administration statutes. It updates cross-references in sections 213.015, 213.21, and 213.285 to remove references to the repealed estate tax provisions and preserve consistency in taxpayer-rights, closing-agreement, and certified-audit rules. The bill takes effect upon becoming law.
HB 6019 would eliminate Florida’s estate tax statutes from the books and remove the Department of Revenue’s authority and procedures tied specifically to estate-tax administration, collection, liens, penalties, and related appeals. It would also affect personal representatives, estates of resident and nonresident decedents, and any taxpayers or estates previously subject to Chapter 198, while leaving in place the broader tax administration provisions that are only updated by cross-reference.
The available context suggests the bill was generally straightforward and likely favorable to taxpayers and estate planners because it removes a state tax regime and associated compliance burdens. There is no committee transcript or recorded vote information provided, and the bill ultimately died in the Ways & Means Committee, so there is no evidence of a recorded floor-level debate or divided vote in the supplied materials.
The main policy issue is whether Florida should retain any state estate-tax authority or fully repeal it. Supporters would likely view repeal as tax relief and simplification, while potential opponents could argue that eliminating the chapter removes a possible revenue source and reduces the state’s ability to tax large estates. Because the bill also rewrites taxpayer-rights and administrative cross-references, any technical concerns would center on ensuring that the repeal does not create gaps or unintended conflicts in related tax statutes.