HB 1485 would repeal Florida’s existing statutory framework for the aviation fuel tax, including provisions governing definitions, the tax itself, refunds for certain air carriers, administration and reporting requirements, price disclosure, distribution of proceeds, and a federal-entity exemption. In place of the repealed aviation-fuel-specific provisions, the bill makes conforming changes across related statutes so that references to chapter 206 and aviation fuel taxation remain consistent with the new structure.
The bill also updates several related tax and transportation provisions. It amends the road privilege tax statutes to reference the revised aviation fuel tax structure, adjusts confidentiality and information-sharing rules to continue allowing the Department of Revenue to share taxpayer information with the Department of Environmental Protection for official duties, and revises airport funding provisions in chapter 332. Those airport provisions continue to authorize state participation in eligible airport and aviation capacity projects, including land acquisition, runway and taxiway improvements, airport access projects, and international terminal expansion, while clarifying that aviation fuel tax revenues may not be used for space transportation projects.
The bill would substantially reorganize Florida’s aviation fuel tax laws by repealing an entire part of chapter 206 and conforming multiple cross-references in tax, transportation, and airport-finance statutes. It would affect aviation fuel dealers, commercial air carriers, motor carriers subject to the road privilege tax, the Department of Revenue, the Department of Environmental Protection, and airport sponsors that rely on state aviation funding. The effective date is July 1, 2025.
The available legislative history suggests limited visible debate in the provided materials, but the bill ultimately did not advance in the House, dying in the Economic Infrastructure Subcommittee. At the same time, the context notes that a companion measure passed as HB 7031, indicating that the policy area had enough support to move forward in another vehicle even though this bill itself stalled. Overall, the sentiment appears to have been mixed or procedural rather than strongly contentious in the record provided.
The main points of potential contention are the repeal of the existing aviation fuel tax framework and the associated redistribution or restructuring of related tax and airport funding provisions. Stakeholders likely to care most include aviation fuel suppliers and dealers, commercial air carriers, airport authorities, local governments, and state agencies that administer or receive tax information. Another possible issue is the bill’s treatment of airport funding priorities and the continued restriction on using aviation fuel tax revenues for space transportation projects, which could affect how aviation-related revenues are allocated.