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us-fl/statute/constitution/article-vii/section-5/block-1 — The Florida Constitution - The Florida Senate · Axiom

The Florida Constitution - The Florida Senate

1 rule

SECTION 5. Estate, inheritance and income taxes. — (a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. (b) OTHERS. No tax upon the income of residents and citizens other than natural persons shall be levied by the state, or under its authority, in excess of 5% of net income, as defined by law, or at such greater rate as is authorized by a three-fifths ( 3 / 5 ) vote of the membership of each house of the legislature or as will provide for the state the maximum amount which may be allowed to be credited against income taxes levied by the United States and other states. There shall be exempt from taxation not less than five thousand dollars ($5,000) of the excess of net income subject to tax over the maximum amount allowed to be credited against income taxes levied by the United States and other states. (c) EFFECTIVE DATE. This section shall become effective immediately upon approval by the electors of Florida. History. — Am. H.J.R. 7-B, 1971; adopted 1971.

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Encodings · 1

Encoded from this provision

us-fl/policy/income_tax/2026_resident_zero_liability

fl_pit_2026_natural_person_income_tax_constitutional_limit_appliesFL constitution § article-vii (section-5)(block-1) · derived

Fla. Const. art. VII, § 5(a)

name: fl_pit_2026_natural_person_income_tax_constitutional_limit_applies
kind: derived
dtype: Boolean
period: Year
source: Fla. Const. art. VII, § 5(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-fl/statute/constitution/article-vii/section-5/block-1
          excerpt: >-
            No tax upon estates or inheritances or upon the income of natural
            persons who are residents or citizens of the state shall be levied
            by the state, or under its authority, in excess of the aggregate of
            amounts which may be allowed to be credited upon or deducted from
            any similar tax levied by the United States or any state.
versions:
  - effective_from: '2026-01-01'
    formula: true

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policies/income_tax

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Rules

fl_pit_2026_natural_person_income_tax_constitutional_limit_applies

Derived

source: Fla. Const. art. VII, § 5(a)

- name: fl_pit_2026_natural_person_income_tax_constitutional_limit_applies
  kind: derived
  dtype: Boolean
  period: Year
  source: Fla. Const. art. VII, § 5(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-fl/statute/constitution/article-vii/section-5/block-1
            excerpt: >-
              No tax upon estates or inheritances or upon the income of natural persons who are
              residents or citizens of the state shall be levied by the state, or under its
              authority, in excess of the aggregate of amounts which may be allowed to be credited
              upon or deducted from any similar tax levied by the United States or any state.
  versions:
    - effective_from: '2026-01-01'
      formula: true