---
type: "Bill"
title: "Internal Revenue Code"
description: "Internal Revenue Code ; 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."
jurisdiction: "us/states/fl"
legislature: "Florida Legislature"
session: "2026"
identifier: "HB 7031"
citation: "Florida HB 7031 (2026)"
classification: ["bill"]
subjects: ["(adopted)", "alcoholic beverages and tobacco", "real and personal property"]
status: "enacted"
chapter_law: "2026-137"
primary_sponsors: ["Duggan"]
version_count: 3
action_count: 27
vote_count: 4
first_action: "2026-02-26"
last_action: "2026-06-12"
source: "openstates"
source_identifier: "ocd-bill/354d5b7e-56b4-429f-9906-41742067f02a"
source_url: "https://flsenate.gov/Session/Bill/2026/7031/ByCategory"
source_hash: "00959916b31c38ee17193cfb79752319c6d7d5f173690b153f989a7659e1ec22"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-fl"]
---

# Florida HB 7031 (2026) — Internal Revenue Code

Internal Revenue Code ; 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.

**Enacted** — Laws of Florida, Chapter 2026-137.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **H 7031 Filed** (filed) — [source](https://flsenate.gov/Session/Bill/2026/7031/BillText/Filed/PDF)
2. **H 7031 e1** (engrossed) — [source](https://flsenate.gov/Session/Bill/2026/7031/BillText/e1/PDF)
3. **H 7031 er** (enrolled) — [source](https://flsenate.gov/Session/Bill/2026/7031/BillText/er/PDF)

## Votes

- Third Reading — **34–0** (pass) · upper
- Favorable (Ways & Means Committee) — **19–0** (pass) · lower
- Passage, Third Reading — **105–2** (pass) · lower
- Passage — **109–0** (pass) · lower

## Sponsors

- Duggan — primary (person)
- Ways & Means Committee — primary (organization)
- Gerwig — cosponsor (person)
- Valdés — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-26** Filed `filing`
- **2026-02-26** 1st Reading (Original Filed Version) `filing, reading-1`
- **2026-03-02** Bill referred to House Calendar
- **2026-03-02** Added to Second Reading Calendar
- **2026-03-02** Bill added to Special Order Calendar (3/5/2026)
- **2026-03-05** Read 2nd time `reading-2`
- **2026-03-05** Added to Third Reading Calendar
- **2026-03-05** Read 3rd time `reading-3`
- **2026-03-05** Passed; YEAS 105, NAYS 2 `passage`
- **2026-03-05** In Messages
- **2026-03-05** Referred to Rules `referral-committee`
- **2026-03-05** Received `enrolled`
- **2026-03-06** Withdrawn from Rules `withdrawal`
- **2026-03-06** Placed on Calendar, on 2nd reading
- **2026-03-06** Substituted for CS/SB 7048
- **2026-03-06** Read 2nd time `reading-2`
- **2026-03-06** Amendment(s) adopted (611560)
- **2026-03-06** Read 3rd time `reading-3`
- **2026-03-06** Passed as amended; YEAS 34 NAYS 0 `passage`
- **2026-03-06** In Messages
- **2026-03-12** Added to Senate Message List
- **2026-03-12** Amendment 611560 Concur
- **2026-03-12** Passed as amended; YEAS 109, NAYS 0 `passage`
- **2026-03-12** Ordered engrossed, then enrolled `enrolled`
- **2026-06-09** Signed by Officers and presented to Governor `executive-receipt`
- **2026-06-11** Approved by Governor `executive-signature`
- **2026-06-12** Chapter No. 2026-137

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/354d5b7e-56b4-429f-9906-41742067f02a`. Confidence: reported (aggregated from official Florida legislature records).