Florida HB 619: State Estate Tax

Bill Text

ENROLLED
CS/HB 619 2023 Legislature

CODING: Words stricken are deletions; words underlined are additions.
hb0619-02-er
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

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An act relating to the state estate tax; amending ss. 2
198.26 and 198.32, F.S.; providing exceptions relating 3
to the state estate tax for certain estates; providing 4
applicability; providing an effective date. 5
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Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Section 198.26, Florida Statutes, is amended to 9
read: 10
198.26 No discharge of personal representative until tax 11
is paid.— 12
(1) No final account of a personal representative shall be 13
allowed by any court unless and until such account shows, and 14
the judge of said court finds, that the tax imposed by the 15
provisions of this chapter upon the personal representative, 16
which has become payable, has been paid. The certificate of the 17
department of nonliability for the tax or its receipt for the 18
amount of tax therein certified shall be conclusive in such 19
proceedings as to the liability or the payment of the tax to the 20
extent of said certificate. In the case of a nontaxable estate, 21
the court may consider the affidavit prepared pursuant to s. 22
198.32(2) as evidence of the nonliability for tax. 23
(2) Notwithstanding any other provisions of this section 24
and applicable to the estate of a decedent who dies after 25

ENROLLED
CS/HB 619 2023 Legislature

CODING: Words stricken are deletions; words underlined are additions.
hb0619-02-er
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

December 31, 2004, if, upon the death of the decedent, a state 26
estate tax credit or a generation-skipping transfer credit is 27
not allowable pursuant to the Internal Revenue Code of 1986, as 28
amended, this section shall not apply. 29
Section 2. Subsection (3) is added to section 198.32, 30
Florida Statutes, to read: 31
198.32 Prima facie liability for tax.— 32
(3) Notwithstanding any other provisions of this section 33
and applicable to the estate of a decedent who dies after 34
December 31, 2004, if, upon the death of the decedent, a state 35
estate tax credit or a generation-skipping transfer credit is 36
not allowable pursuant to the Internal Revenue Code of 1986, as 37
amended: 38
(a) The personal representative of the estate is not 39
required to file an affidavit under subsection (2) in connection 40
with the estate. 41
(b) The estate shall not be subject to a lien under 42
subsection (1). 43
Section 3. This act shall apply to all probate proceedings 44
commenced on or after July 1, 2023, and to all probate 45
proceedings pending on July 1, 2023, for which an order of final 46
discharge has not been entered. 47
Section 4. This act shall take effect July 1, 2023. 48