Transcript Highlights:

• At this time, we're going to take up tab 2, SB 1318 on the Florida tax credit scholarship program by
• Senate Bill 1318 makes a technical change to clarify that when an FTC scholarship account is closed,
• This change is similar to a provision that was included in Senator Gaetz's scholarship bill.

Bills: S0182, S1318, S1690

Keywords: education, Florida schools, charter schools, private schools, school choice, Florida Tax Credit Scholarship, FTC scholarship, scholarship accounts, fund reversion, public school curriculum, cursive writing, handwriting, George Washington, Abraham Lincoln, patriotic programs, In God We Trust, teacher mentoring, teacher training, new teacher support, classroom management

Summary: The Senate Education Pre-K through 12 Committee considered three bills and reported all of them favorably. SB 1318 by Senator Rodriguez made a technical clarification to the Florida tax credit scholarship program so that when a scholarship account is closed, any remaining funds revert but do not revert to the state. The bill was taken up without debate and passed on a favorable roll call vote. The committee then heard CS for SB 1690 by Senator Calatayud on child care and early learning services. The bill updates child care laws, improves transparency and accountability, clarifies terminology, and aims to avoid over-regulating before- and after-school programs. The committee adopted an amendment clarifying rulemaking authority, shifting it to the State Board of Education. Senator Berman questioned a provision related to information on leaving children in vehicles, and Senator Calatayud said she would follow up. The committee then voted the bill favorably. Finally, the committee considered CS for SB 182 by Senator Jones on school teacher training and mentoring programs. A strike-all amendment aligned the bill with the House companion, limited mentor placements to D- and F-rated schools, expanded participation to districts and charter schools, tightened mentor qualifications, authorized stipends up to $3,000, and allowed use of educational enrichment funds. The amendment was adopted, supportive appearance forms were waived in, and the bill was reported favorably. At the end of the meeting, members recognized committee staff and applauded Kathy Missouri for her last committee meeting, and senators later recorded additional affirmative votes before adjournment.

Transcript Highlights:

• This tax credit scholarship later.
• <00:25:32.000> encourage scholarship tax credit would encourage scholarship tax credit would
• You can get a tax credit. donate this. You can get a tax credit.
• This tax credit enables scholarship-granting organizations, SGOs, to provide scholarships that expand
• I'm here today to encourage Minnesota to opt into the federal tax credit scholarship program.

Bills: HF3490, HF4040

Keywords: education finance, scholarship-granting organizations, charitable purposes, student scholarships, nonpublic schools, K-12 education, tax credit, advance payment, Minnesota tax law, child education expenses, taxpayer assistance, 1183, house

Transcript Highlights:

• Senate Bill 1318 on Florida tax credit scholarship program by Senator Rodriguez.
• Augustine, Florida.
• Johns County, Florida.
• in Florida.
• heart and soul of Florida.

Bills: S0042, S0688, S0762, S1168, S1296, S1298, S1300, S1318, S1332, S1376, S1548, S1570, S1574, S1632, S1634, S1750

Keywords: child protection, medical records, investigation, abuse, neglect, healthcare, Child Protection Team, diagnosis, criminal defense, legal representation, death penalty, indigent defense, regional counsel, conflict of interest, background screening, athletic coaches, youth sports, criminal history, expungement, Florida statutes

Summary: The committee first took up CS for SB 42 on specific medical diagnosis and child protective investigations. A late-file strike-all amendment was adopted that made only stylistic changes to align with the House version. Supporters said the bill would help DCF and child protective teams better identify rare medical conditions and give parents a chance to defend against mistaken abuse findings. The bill was then reported favorably. The committee also approved SB 1570, which restores a prior program to help locate missing persons with special needs through voluntary tracking devices and coordination with sheriff’s offices and CARD centers, with nonrecurring funding included. Members then advanced several education, disability, and public services measures. CS for CSSB 182 created a teacher training and mentoring program for high-performing current and retired teachers to mentor teachers in D- and F-rated schools, and CS for CSSB 794 required background screening for employees in residential and day training programs for people with developmental disabilities while directing APD to study support coordination quality, workforce issues, and service gaps. Testimony on SB 794 strongly supported better training, lower caseloads, and more consistent support coordination. The committee also favorably reported CS for CS SB 1168 on background screenings, CS for CS SB 214 to allow rural special districts to pay verified invoices directly, CS for SB 1376 to create grants for genetic counseling education, and SB 1574 (Maddie’s Law) to add newborn screening for biliary atresia; the latter drew emotional support and testimony that early screening could save lives and reduce transplant costs. The committee heard and passed a number of other policy bills, including CS for CS for SB 1510, the DEP agency package, after environmental groups warned that one provision could delay basin management protections and allow more septic systems in impaired watersheds; the bill still passed favorably. Members also approved CS for CS for SB 598 on funeral and cemetery regulation, SB 688 to license naturopathic doctors, SB 1318 on scholarship account reversion rules, CS for CS for SB 682 on domestic violence injunctions and penalties, SB 130 on workforce training for current and former inmates, and SB 1548, the latest Live Local affordable housing update. Several bills were briefly postponed or taken up later in the meeting. In the latter portion of the meeting, the committee approved CS for C.S. for SB 536 on criminal gang membership criteria, CS for C.S. SB 762 on assigning conflict capital cases across regional counsel offices, SB 1332 on career offender registration requirements, CS for CS for SB 1742 creating a new offense for indecent exposure of sexual organs to a child, and CS for SB 1750 increasing penalties for serious sex offenses and child sexual abuse material crimes. The committee also debated CS for SB 1226 on Public Employee Relations Commission procedures and union certification rules, including a late-file amendment setting a 60% threshold and 25% quorum for recertification; the discussion focused heavily on constitutional concerns, union rights, and differences between first responders and other public employees. The transcript ends while that bill’s debate is still underway, with the committee having already taken numerous favorable votes throughout the meeting.

Transcript Highlights:

• property taxes.
• property taxes.
• At the time, we chose to do that with the Florida Fish and Wildlife Commission, Florida Department of
• So Florida State Guard are voluntary men and women who serve in the Florida State Guard at a much lower
• price point than Florida Highway Patrol pilots, Florida Fish and Wildlife pilots, and Florida Department

Bills: S7040, S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee met with a quorum present and took up three property-tax related bills before turning to a broader discussion of the Emergency Preparedness and Response Fund. SB 434, which would prohibit counties from increasing a residential property’s assessed value because the owner installed wind mitigation measures, was presented by Senator Lee and reported favorably. CS for SB 110, which clarifies that holders of 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends at death, was also reported favorably. SB 856, requiring online residential listing platforms to display estimated property taxes using prescribed calculation methods and not the current owner’s tax bill, drew support from property appraisers, Zillow representatives, and others and was reported favorably after questions about transparency and realtor obligations. The committee then considered SPB 7040, which would recreate and extend the Emergency Preparedness and Response Fund through December 31, 2027. Senator DiCeglie and Division of Emergency Management Director Kevin Guthrie argued the fund is needed for hurricane response, other natural and man-made emergencies, and reimbursement-based spending; they said the extension preserves legislative oversight that would otherwise lapse. Several senators questioned the use of the fund for immigration-related operations, detention facilities, and other non-disaster activities, as well as the lack of additional guardrails, reimbursement timing, and transparency. Guthrie said the division has used the fund for hurricanes, flooding, civil unrest, security operations, and other incidents, and that some reimbursements are still pending from the federal government. Public testimony on SPB 7040 was largely opposed. Speakers from the Florida Center for Fiscal and Economic Policy, the Southern Poverty Law Center, Florida for All, and others argued the fund has been repurposed for immigration enforcement and detention-related spending rather than true emergencies, and raised concerns about deaths in detention and the absence of competitive bidding and oversight. Guthrie answered extensive questions about the South Florida and North Florida detention facilities, Operation Vigilant Sentry, State Guard support, reimbursement requests, equipment purchases, and legislative access to facilities. The committee did not take a final vote on SPB 7040 within the portion of the transcript provided.

Transcript Highlights:

• by the amount of that tax.
• tax code.
• corporate income tax.
• in Florida.
• And also on the Florida income tax. We have, yes, Senator Bernard, you're recognized.

Bills: S0110, S0434, S0856

Keywords: property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Transcript Highlights:

• When Florida's research and development tax credit was created in 2011, it was capped at $9 million.
• Each year, the state has received far more tax credit requests than the cap currently allowed.
• Each year, the state has received far more tax credit requests than the cap currently allows for research
• In 2025, the Department of Revenue approved applications that requested over $104 million in tax credits
• This bill raises the cap for the research and development tax credit in Florida from $9 million to $50

Bills: S0214, S0482, S7030, S0554, S0994, S0998, S1004, S1074, S1076, S1266

Keywords: special districts, funding, financial assistance, rural community, state agency, economic development, artificial intelligence, personal data protection, consumer rights, chatbot, deceptive practices, government contracts, public records, consumer protection, data privacy, investigations, proprietary information, chatbots, Florida statutes, nonprofit

Summary: The Committee on Commerce and Tourism heard and advanced several bills focused on economic development, consumer protection, workforce issues, and technology. SB 1076 would raise Florida’s research and development tax credit cap from $9 million to $50 million beginning with the 2027 allocation, and it was reported favorably. SB 1266, as amended, creates a cybersecurity experiential internship and clearance-readiness program with Cyber Florida and was also reported favorably. SB 554, a Florida Bar-backed update to the not-for-profit corporations statute, was approved without opposition. SB 1004, aimed at protecting buyers of dogs and cats from deceptive sales practices and predatory financing at retail pet stores, received supportive testimony from animal welfare advocates and was reported favorably. SB 1074, which sets rounding rules for cash transactions if pennies are unavailable, also passed favorably. The committee also considered SB 998, the Department of Commerce package, which combines updates to the Small Cities CDBG program, clarification of rural community eligibility, an exemption from a reverter clause for military-related land conveyances, and revisions to E-Verify enforcement. The E-Verify portion drew the most debate, with questions about employer cure periods, treatment of current investigations, and whether the bill creates a loophole for independent contractors. Senator Smith opposed the bill, arguing it creates unequal enforcement between employers and immigrant workers, while Senator Wright supported the military-related provisions. SB 998 was reported favorably on a divided vote. SB 214, which expands the rural community definition to include special districts in rural counties, was reported favorably. The committee then took up SB 482, an artificial intelligence consumer-protection bill that creates an “AI bill of rights” covering companion chatbots, parental controls for minors, data privacy, de-identified data, unauthorized use of likeness, and enforcement by the Attorney General, with a limited private cause of action for minors. The bill drew extensive testimony both in support and in opposition, including concerns about privacy, age verification, and enforcement, but it was reported favorably. Finally, the committee approved SPB 7030, a public-records exemption tied to Department of Legal Affairs investigations under the AI bill, and adjourned after members requested to be recorded on certain votes.

Transcript Highlights:

• Federal tax law allows deferred compensation plans to offer both pre-tax contributions and post-tax Roth
• Florida has the highest credit rating. The second one is one of my favorites.
• Florida has the highest credit rating.
• Moving into the Florida State Guard, as I'm sure this committee is aware, the Florida State Guard currently
• Moving into the Florida State Guard, as I'm sure this committee is aware, the Florida State Guard currently

Bills: S7010

Keywords: Roth contributions, deferred compensation, retirement savings, Florida Statutes, tax benefits

Summary: The Senate Committee on Appropriations met to take up SB 7010 by Senator Mayfield, which would authorize Roth post-tax contribution options in state and local deferred compensation plans. The bill was briefly explained, received one appearance in support, had no debate, and was reported favorably by roll call vote. The committee then heard a lengthy presentation from the Governor’s Office of Policy and Budget on the governor’s recommended $117.4 billion “Floridians’ First Budget.” The presentation highlighted major spending areas including education, health care, public safety, transportation, environmental restoration, and economic development. Key proposals included increased FEFP funding for K-12 schools, teacher salary funding, higher education support, Everglades and water quality funding, emergency preparedness reserves, corrections staffing and pay increases, law enforcement recruitment bonuses, cybersecurity, and affordable housing and infrastructure investments. Members asked extensive questions about property tax reserve planning, litigation funding, emergency response fund balances and expenditures, the use of federal reimbursement for the Everglades detention facilities, the animal abuse hotline, Hope Florida, corrections staffing, and the proposed reduction in ADAP eligibility for HIV/AIDS medication assistance. A member of the public also testified at length about concerns that the ADAP changes would harm access to life-saving medications and alleged improper shifting of program funds. Committee members and the presenter acknowledged follow-up questions on several items, but no additional votes or formal actions were taken beyond the favorable report on SB 7010 and adjournment.

Transcript Highlights:

• House Bill 4037 creates the educational opportunity tax credit and specifies how much the tax credit
• If this tax credit is supposed to act as a tax incentive, we know from other states that's... ...sources
• So if this tax credit is supposed to act as a tax incentive, we know from other states that's not necessarily
• This is a tax credit.
• Eleven states offer some form of homeschool tax credit, five of which offer a refundable tax credit.

Bills: HB2143, HB2273, HB2290, HB2373, HB2784, HB2794, HB4037

Keywords: public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds

Summary: The House Ways and Means Committee first set aside House Bill 2794 at the sponsor’s request and then took up House Bill 2290, which would clarify Arizona transaction privilege tax sourcing rules for tangible personal property by specifying that an order is received at a seller’s business location and that server location does not control sourcing. The sponsor said the bill codifies existing, historic treatment and would provide certainty for taxpayers, while the League of Arizona Cities and Towns opposed it, arguing it would be a major departure from current practice, could shift revenue away from rural communities, and could create multiple tax rates for a single transaction. The Department of Revenue said it was neutral, acknowledged ongoing ambiguity and administrative complexity, and explained that a 2023 draft ruling had been based on a legal analysis but was never finalized. Several business and association witnesses supported the bill as necessary to prevent inconsistent audits and to preserve origin-based sourcing for in-state sellers. After extended debate, the committee passed HB 2290 on a 5-3 vote, with one member absent. The committee then heard House Bill 2373, which would add a space on the individual income tax return for taxpayers to voluntarily direct part of a refund to the Veterans Donations Fund or a veterans service organization fund. The sponsor and a representative of veterans advocacy groups described it as a simple, voluntary way to support veterans organizations and local projects. No opposition was raised, and the bill was approved unanimously by the members present, 8-0, with one absent. Finally, the committee considered House Bill 2143, a technical change to Public Safety Personnel Retirement System law that would limit the 5% ownership cap to publicly traded corporations. PSPRS representatives said the change would reduce compliance costs and avoid unnecessary workarounds while maintaining existing investment safeguards and diversification rules. Members discussed that ASRS does not have the same cap and that PSPRS already has broader limits on concentration risk. The bill was presented as an administrative cleanup measure, and discussion focused on clarifying that it would not increase investment risk.

Transcript Highlights:

• If this amendment passes today, Florida will be tied to the same provisions in the Tax Cuts and Jobs
• That's going to mean that Florida is taxing more income than the federal government is associated with
• of Florida corporations don't pay any corporate income tax at all.
• incentives and tax cuts, I think this legislature gave a billion-dollar tax break to Florida.
• Legislature gave a billion-dollar tax break to Florida businesses that were in the business of owning

Bills: S0006, S0026, S0206, S0532, S0576, S1012, S1110, S1178, S1192, S1758, S1760, S7046, S7048

Keywords: child welfare, negligence, settlement, injury compensation, Department of Children and Families, motorcycle accident, compensation, Department of Transportation, legal claim, autism, autism spectrum disorder, ASD, special education, exceptional student education, ESE, teacher preparation, educator certification, micro-credential, loan forgiveness, student loan repayment

Summary: The Appropriations Committee met and considered a large agenda of bills, reporting several measures favorably. Early action included SB 6, a settled claim bill involving the Department of Children and Families and the estate of Leila Estrada and Sapphire Williams, which was approved for $3.8 million. The committee also passed a cybersecurity internships bill creating a Department of Commerce program with Cyber Florida, and SB 532, which lets clerks of court retain the full amount of certain excess revenue and clarifies foreclosure-sale procedures. Veterans housing measures, CS for CS for SB 1602 and SB 1604, were approved to create a pilot program and a related trust fund for vacancy relief and risk mitigation for veteran housing. The committee also favorably reported SB 1110 on Medicaid and insurance coverage for orthotics and prosthetics, with emotional testimony from a student and family describing the high cost and importance of activity-specific prosthetics. Members also approved CS for CS for SB 1012 after adopting an amendment that removed inmate emergency and specialty medical service compensation provisions while retaining changes to the contractor-operated institutions inmate welfare trust fund. Another bill, CS for CS for SB 1614, was narrowed by a delete-all amendment to focus on limiting the use of excess fees for new building construction by local governments. All of these measures were reported favorably after brief debate, with some support testimony submitted in writing or waived. The most extensive discussion centered on CS for CS for SB 17, a major Medicaid and public assistance overhaul. The bill would create a Joint Legislative Committee on Medicaid Oversight, allow the Legislature to retain its own actuary, tighten Medicaid program oversight, update encounter-data reporting, set performance standards for managed care plans, revise pharmacy benefit manager rules, and require DCF to implement SNAP fraud-reduction and payment-accuracy reforms, including photo IDs on EBT cards and updated work requirements. It also would direct agencies to seek federal waivers for Medicaid work requirements for able-bodied adults and expanded behavioral health services. After lengthy questioning and testimony, the committee adopted amendments adding a transitional medical benefits glide path for people who gain employment and later lose Medicaid eligibility, and exempting hospice patients with six months or less to live. Supporters argued the bill would improve accountability, reduce fraud, and save money, while opponents warned it would create administrative burdens, increase paperwork, and cause eligible people to lose coverage or food assistance. The committee ultimately reported the bill favorably as amended.

Transcript Highlights:

• Is there a fiscal impact to the state of Florida? Senator Burgess, you're recognized. Go ahead.
• Next, we'll take up tab 1, SM 1186 on Florida National Guard increased force structure by Senator Wright
• We must increase the number of guardsmen for the protection of Florida, which has had the fifth most
• The Florida National Guard is made up of many brave men and women who heavily rely on that we rely on
• Senate Bill 1602, to address veteran homelessness here in the state of Florida.

Bills: S1512, S1602, S1604, S1656

Keywords: Space Florida, tax exemption, governmental purpose, aviation, defense industry, space exploration, semiconductor technology, veterans, housing, property management, incentives, Florida Housing Finance Corporation, vacancy relief, risk mitigation, housing finance, trust fund, Homes for Veterans, S1656, SB 1656, official state flagship

Summary: The Committee on Military Veterans Affairs, Space, and Domestic Security met with a quorum and considered several memorials and bills. It first passed Senate Memorial 1714, urging Congress to support the “No Tax Dollars for Terrorist Acts” measure to prevent U.S. funds from benefiting the Taliban in Afghanistan. The committee then favorably reported SB 1512, which expands tax exemptions and procurement flexibility for Space Florida, and SB 1656, which designates the SS American Victory as Florida’s official state flagship in place of the Western Union. The committee also favorably reported SM 1186, which urges Congress to increase the Florida National Guard’s force structure, with supporters citing Florida’s large population and disaster response needs. Senator Sharif voiced support for the effort. Next, the committee took up SB 1602, creating a Homes for Veterans Property Management Incentive Pilot Program in selected counties to help landlords house veterans through vacancy relief and risk mitigation funds; two amendments were adopted, and the bill was reported favorably as committee substitute. SB 1604, which creates the associated trust funds within the Florida Housing Finance Corporation, also received one technical amendment and was reported favorably as committee substitute. Throughout the meeting, several measures drew supportive testimony or comments, including representatives from Space Florida and the Florida Chamber on SB 1512 and a supporter on SB 1602. Multiple members offered to co-sponsor or support veterans-related measures. No bills were opposed in debate, all amendments were adopted without objection, and each item was reported favorably before the committee adjourned.

Transcript Highlights:

• This bill simply says that Oklahoma will elect to participate in the federal income tax credit for individual
• The fund was set up at 50 million, and there's 28.3 million left for the tax credit rebate.
• credits.
• My understanding is it's a tax. Credit.
• I think that the tax credit is the right way to do some of this.

Bills: HB3044, HB3465, HB3625, HB3704, HB3759, HB3920, HB3972, HB4191, HB4311, HB4426

Keywords: veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding

Transcript Highlights:

• property tax credit.
• the research credit for the provider tax the research credit for the provider tax at<00:10:49.560
• tax credits so that the sort of I tax tax credits so that the sort of I think<01:12:27.280> that<
• <01:12:30.520> credit sort of a subset of the tax credit sort of a subset of the tax credit
• <01:15:41.920> credits were taking advantage of tax credits were taking advantage of tax credits

Bills: HF2274, HF1932

Keywords: taxation, income tax, property tax, corporate tax, homestead credit, local government aid, tax credits, economic development, taxpayer assistance, tax credit outreach, tax preparation, free tax help, IRS, Department of Revenue, general fund appropriation, earned income tax credit, child tax credit, volunteer income tax assistance, VITA, low-income taxpayers

Transcript Highlights:

• They concern the child tax credit and property tax refunds.
• > then<00:01:01.680> we're child tax credit issues and then we're child tax credit issues
• Minnesota's child tax credit builds on a strong body of research on the federal child tax credit and
• newborn $0000 child tax credit bonus for newborn $0000 child tax credit bonus for newborn babies
• larger child tax credit for new babies larger child tax credit for new babies will<00:10:32.680>

Bills: HF2254, HF2302, HF2502, HF2315, HF2475, HF2086

Keywords: HF2254, Minnesota child credit, baby bonus, child tax credit, income tax, individual income tax, tax relief, newborn, birth credit, family tax credit, tax refund, advance payment, Department of Revenue, taxable year, parenting, families with children, child credit, state regulations, families, taxation

Transcript Highlights:

• We're going to take up TAP 1, Senate Bill 100 on Florida statutes by Senator Passidomo.
• The bill prospectively adopts the 2026 Florida Statutes as an official document and, more importantly
• Next, we're going to take up tab 2, SB 102 on Florida Statutes by Chair Passidomo.
• And last but not least, we will take up tab 3, SB 104 on Florida Statutes by Chair Passidomo.
• SB 104 is the General Reviser's Bill for the Florida Statutes.

Bills: S0100, S0102, S0104

Keywords: Florida Statutes, codification, revisers bill, statutory adoption, official law, general laws, repeal by omission, statutory compilation, Florida Legislature, legal code update, session law, statute revision, F.S., codified laws, legislative services, pending civil remedies, accrued rights, reviser bill, statutory cleanup, technical corrections

Summary: The Senate Committee on Rules met with a quorum present and heard three housekeeping/statutory revision bills. Chair Passidomo introduced the committee’s new staff director, and the committee proceeded quickly through the agenda with no public appearance forms, questions, or debate on any of the bills. SB 100, the Adoption Act, prospectively adopts the 2026 Florida Statutes as an official document and adopts the statute materials passed by the 2025 regular session as official state statute law. SB 102 deletes statutory provisions that were previously repealed or expired and are now without effect. SB 104 is the General Reviser's Bill, which removes obsolete language, updates cross-references, and corrects grammatical and typographical errors in the Florida Statutes. Each bill was reported favorably by roll call vote. After the votes, several senators asked to be recorded as voting favorably on tabs 1 and 2, and the committee adopted that request without objection. The meeting then adjourned, with members reminded that the committee would meet again on Thursday.

Transcript Highlights:

• for the missing middle property tax exemption for one year.
• Let's first take up Jared Ross with the Florida Beer Wholesalers.
• and in the assessment of these taxes.
• But I will have to give credit where credit is due, and that is with our chairman's staff.
• This bill updates Florida's property tax exemption...

Bills: S0118, S0450, S0678, S0680, S1074, S1520

Keywords: recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution

Summary: The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably. The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion. The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.

Transcript Highlights:

• Would they still just have, would they be taxed, or would there be another mechanism to pay the tax?
• on the tax rolls, is making up for that by paying higher taxes.
• Chair, it would be a smaller tax shift, but it would still be a tax shift.
• No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.
• No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.

Bills: SB1221, SB1293, SB1294, SB1430

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Summary: The House Ways and Means Committee heard several tax-related bills. SB 1293 would prohibit abating Government Property Lease Excise Tax revenues attributable to school districts, while still allowing abatements for counties, cities, towns, and community college districts. Supporters, including the sponsor, Arizona Tax Research Association, and NFIB, argued that GPLET shifts costs to other taxpayers and the state general fund through school aid backfill, while opponents from the City of Phoenix, City of Mesa, Greater Phoenix Economic Council, and the League of Arizona Cities and Towns said GPLET is an important redevelopment tool that supports urban projects, housing, and long-term tax base growth. After extensive debate over tax shifts, school backfill, and local redevelopment impacts, the committee passed SB 1293 on a 5-3 vote. The committee then considered SB 1294, a clarification to property tax classification rules for property destroyed by fire, flood, or other verifiable accident. The bill would allow assessors to keep the pre-destruction classification in place for up to five years or until a verifiable change in use occurs. The sponsor and Arizona Tax Research Association said the measure restores the prior intent of the law and corrects an inadvertent change. The committee approved SB 1294 with a due pass recommendation by a 6-1 vote, with one present and one absent. Finally, the committee took up SB 1430, an annual technical corrections bill for tax statutes administered by the Department of Revenue. An amendment was adopted to remove a disputed unclaimed-property limitations provision after the sponsor said he would strip out any nontechnical item that drew concern. The Department of Revenue supported the bill and the amendment, and the committee passed SB 1430 as amended by a 7-0 vote, with one present and one absent.

Transcript Highlights:

• SB 1514 on Public Records and Meetings, Space Florida, by Senator Burgess.
• The bill exempts from public record meetings of the Board of Space Florida.
• Senate Bill 502 changes the state statute so that the state of Florida will provide...
• Senate Bill 502 changes the state statute so that the state of Florida will provide concurrent, both
• Thank you, and welcome to the Florida Senate. Thank you for all you do. Good, good.

Bills: S0502, S1182, S1514

Keywords: military jurisdiction, delinquency, concurrent jurisdiction, federal law, state law, veterans, military spouses, business incentives, tax exemptions, economic development, public records, trade secrets, Space Florida, confidentiality, open meetings

Summary: The Senate Committee on Military and Veterans Affairs, Space, and Domestic Security met with a quorum present and took up two bills. Senator Burgess presented SB 1514, a public records measure tied to Space Florida that exempts Board of Space Florida meetings from public records requirements when trade secrets are discussed. He said the exemption was needed to protect sensitive business information and support Space Florida’s mission. The bill drew no questions or debate, and it was reported favorably by a unanimous roll call vote. The committee then considered CS for SB 502, sponsored by Senator Wright, which would provide concurrent state and federal legislative jurisdiction over certain juvenile offenses on U.S. military installations in Florida when federal jurisdiction is waived and the conduct is also a state crime. Senator Wright argued the change would allow juveniles to be handled in the state juvenile justice system rather than federal court, which he said is better suited for rehabilitation. The bill also had no questions or debate and was reported favorably by unanimous vote. After the bills, the committee recognized representatives from a Pasco County veterans wellness group and their therapy dog, Grit, for their work with veterans. The committee then adjourned without objection.

Transcript Highlights:

• The tax revenues and property tax aids and credits are different, and they're noted at the top of the
• Line 7 is the individual income tax credit, and this is a new credit that adds an additional $100 for
• We hope you can build further on Child Tax Credit expansion for filing state income taxes.
• Our membership is all 100% behind that R&D tax credit.
• credit allows supportive housing to utilize the tax.

Bills: HF2730, HF2257, HF2768, HF1932, HF2437

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• tax aids and<00:48:22.400> credits.
• is all 100% behind that R&D tax credit. is all 100% behind that R&D tax credit.
• <01:36:18.960> critical the tax credit to fill this critical the tax credit to fill this critical
• credit, the the tax the housing tax credit, the affordable<01:36:24.080> housing<01:36:24.400>
• housing tax credit is already affordable housing tax credit is already a<01:36:25.600> key<01

Bills: HF2730, HF2257, HF2768, HF1932, HF2437

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• But specifically, Florida law already directs patriotic programs in schools.
• But specifically Florida law already directs patriotic programs in schools.
• Current laws allow students to satisfy their one-credit PE requirement through substitutions like two
• arts credit rather than only one credit of PE or arts.
• or, I guess, a physical education credit.

Bills: S0206, S0420, S0556

Keywords: autism, autism spectrum disorder, ASD, special education, exceptional student education, ESE, teacher preparation, educator certification, micro-credential, loan forgiveness, student loan repayment, teacher stipend, salary supplement, professional development, inclusive education, developmental disabilities, Down syndrome, behavioral disabilities, school district compensation, collective bargaining

Summary: The committee first heard SB 420, which would require portraits of George Washington and Abraham Lincoln to be prominently displayed in classrooms used for social studies and in all K-5 classrooms, with the Department of Education selecting the portraits. Senator Burgess framed the bill as a patriotic and educational measure tied to America’s 250th anniversary, while Senator Davis raised concerns about exclusivity, political precedent, and state intrusion into local classroom decisions. Senator Osgood and others asked about sensitivity to diverse student populations and whether additional figures such as Harriet Tubman could also be displayed. Burgess said the bill would not prevent other displays, emphasized the two presidents’ historical significance, and committed to funding support so the mandate would not burden districts. The committee voted the bill favorably. The committee then took up CS/SB 206 on autism education and teacher preparation. Senator Harrell’s strike-all amendment required teacher preparation programs to include autism and other neurodevelopmental disabilities, required ESE-certified teachers to complete an autism microcredential, created an autism loan forgiveness program and salary supplement provisions, and directed district professional development to include autism-specific training with local CARD centers. A second amendment removed a proposed change to the legal definition of autism so that issue could be handled separately. Senators Davis and Osgood asked about implementation timelines, grandfathering current teachers, and how the bill would affect educators already working in autism classrooms; Harrell said he was open to further discussion and wanted to ensure flexibility while still requiring the credential. Public testimony included support from Orange County Public Schools, a parent of children with autism, and others. The committee adopted the amendments and reported the bill favorably. Finally, the committee heard CS/SB 556, which allows students with disabilities to satisfy the high school physical education requirement by participating in Special Olympics for one year if included in the student’s IEP. An amendment also clarified that two years of marching band satisfies both the PE credit and a fine or performing arts credit. Supporters said the bill expands inclusive options and reduces administrative burdens, and Senator Yarborough praised the change as giving students more flexibility. The committee adopted the amendment and reported the bill favorably. The committee also took up confirmation votes for appointments in tabs 4 through 7 and recommended all of them favorably by a single roll call vote.