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Legislative Update: FICPA priority bills receive committee references

November 21, 2025

In This Update:  

  • The Legislature holds Interim Committee Week 4 in Tallahassee.
  • House Select Committee takes first steps passing its property tax proposals.
  • FICPA priority bills, HB 333 by Blanco / SB 364 by Gruters receive committee references.
  • Details on the Department of Revenue's new eFile and Pay system.

By FICPA Governmental Affairs

This week, the Florida Legislature convened for Committee Week 4. To date, 598 bills have been filed for the 2026 Legislative Session. Among them is SB 250 – Rural Communities by Sen. Simon – a bill many of you will recall as one of the Senate President’s priority initiatives. The Legislature is clearly ramping up its work, with two additional Committee Weeks scheduled before the official start of the 2026 Legislative Session. 

Property Tax proposals move forward in the House 

On Thursday, the House of Representatives heard eight bills related to property tax reform with various approaches to address property taxes. The bills are as follows:  

  • HJR 201 – Elimination of Non-school Property Tax for Homesteads
  • HJR 203 – Phased Out Elimination of Non-school Property Tax for Homesteads
  • HJR 205 – Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older
  • HJR 207 – Assessed Home Value Homestead Exemption of Non-school Property Tax
  • HJR 211 – Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax
  • HJR 213 – Modification of Limitations on Property Assessment Increases
  • HB 215 – Ad Valorem Taxation 

Each bill was presented in committee, prompting robust discussion among both legislative members and the public. Testimony included comments in support of and in opposition to the proposals. Ultimately, the proposals were voted on along party lines. All eight bills passed the committee, moving onto the second committee of reference: the House State Affairs Committee. These bills, except for HB 215, are joint resolutions to place the measure on the general election ballot in 2026, where they would need 60% voter support to pass into law. HB 215 is the only traditional bill that would be sent to the governor for approval. The meeting packet, with bill analysis, can be found here.  

It is important to note that the Senate and governor have not yet released their proposals. This is the first step in what will be a long, ongoing discussion throughout the Session.  

The FICPA will continue to monitor and report on the development of legislation around property taxes.

FICPA Priority Bill Gets Committee References 

Over the past two weeks, the FICPA's priority bills, HB 333 – Public Accountancy by Rep. Blanco and SB 364 – Public Accountancy by Sen. Gruters, CPA, received their committee references. Each Legislative Session, bills are typically assigned to three committees. Members will hear the bill, ask questions, debate, and ultimately vote to move the bill forward to the next committee until it is ready for a full vote before the entire chamber. 

Last week, HB 333 received its committee references, being referred to the Industries and Professional Activities Subcommittee, the Careers and Workforce Subcommittee, and the House Commerce Committee. These were the committees the FICPA anticipated the bill would go through, and the Governmental Affairs Team has been hard at work meeting with the respective chairs and committee members ahead of Session to build support for this priority legislation. 

Also, this week, the FICPA received the very good news that SB 364 would receive only two committee references — Senate Regulated Industries and Senate Rules. Not many bills receive fewer than three references in the Legislature, so the FICPA is excited to have an expedited path to having the bill heard and ultimately voted on on the Senate floor. It is important to note that this is the same bill that passed the Senate unanimously last Session. 

The Governmental Affairs Team looks forward to sharing information on the bill with legislators throughout Session. We also can't wait for FICPA members to join us in Tallahassee on Dec. 3 to advocate on behalf of the profession during CPA Day at the Capitol.

DOR Launches New eFile and Pay system 

The Department of Revenue has issued the following guidance with respect to its new eFile and pay System:

Earlier this year, the Department of Revenue (Department) announced a new eFile and Pay system that will provide taxpayers with a modern and responsive web experience when they electronically file and pay taxes. 

The Department is introducing the new eFile and Pay system in three releases. The first release was in April and transitioned gross receipts tax and out-of-state purchases to the new system. 

The second release will be December 1 and will transition sales and use tax, solid waste fees and surcharges, prepaid wireless fees, and the printing of annual sales and use tax resale certificates to the new eFile and Pay system. 

Taxpayers may visit floridarevenue.com/taxes/filepayinfo for the latest information. As details are available, we will post updates on the system’s progress, help guides and tutorials, FAQs, and a link to an informative YouTube video. 

Key information that all taxpayers should know: 

As of December 1, taxpayers will submit the following taxes using the new eFile and Pay system. All other taxes will transition in 2026. 

  • Gross receipts
  • Out-of-state purchases
  • Sales and use
  • Solid waste fees and surcharge
  • Prepaid wireless fee
  • Annual resale certificate printing 

Taxpayers will use their same login information to access the new eFile and Pay system. 

Taxpayers should not wait until the monthly deadline (December 19) to file returns and pay taxes. The Department strongly encourages filing and paying as soon as possible to avoid waiting in long queues for assistance. 

Taxpayers may contact Taxpayer Services at (850) 488-6800 or fdortaxpayerservices@floridarevenue.com for assistance and should bear in mind that wait times will likely increase closer to the December 19 deadline. 

DOR TIP: Repeal of Aviation Fuel Excise Tax Effective January 1, 2026 

On Nov. 12, the Department of Revenue released the following TIP:

Beginning January 1, 2026, part III of chapter 206, Florida Statutes, will be repealed. As a result, jet fuel, undyed kerosene, and aviation fuel will no longer be subject to the 4.27 cents-per-gallon tax. 

Gallons of these fuel types will no longer need to be reported on any fuel tax returns except the Pollutants Tax Return (Form DR-904). 

Air carriers or other taxpayers defined as entities transporting persons or property by aircraft will no longer be required to register or file returns. Retail stations and fixed based operators that sell only jet fuel, undyed kerosene, or aviation fuel will no longer be required to obtain a sales and use tax registration. 

Jet fuel, undyed kerosene, and aviation fuel will also be exempt from sales and use tax. However, they will remain subject to the pollutants tax if the fuel contains a petroleum product. 

Taxpayers who purchase jet fuel, undyed kerosene, or aviation fuel prior to January 1, 2026, and subsequently sell the same fuel after January 1, 2026, will not be granted any credits or refunds. Taxpayers should manage their inventories to account for the upcoming rate changes. 

References: Chapter 206, Florida Statutes; Section 27, Chapter 2025-208, Laws of Florida 

Looking Ahead

The Florida Legislature will return on Dec. 1 for Interim Committee Week 5, which will coincide with CPA Day at the Capitol on Dec. 3. The Legislature will have one remaining Committee Week in December before the official start date of the 2026 Legislative Session on Jan. 13, 2026.