Legislative Update: End of Session still pending

In this update:

The Budget Conference has yet to be scheduled, making a Session extension increasingly likely.
Regularly scheduled committee meetings conclude.
Both chambers focus on floor action, as bills pass off the floor.
The Legislative advances its annual tax package and federal tax conformity legislation.
And we update our 2026 FICPA Bill Tracker.

By FICPA Governmental Affairs

End of Session and Budget Conference Timeline Still Pending

Monday marked the beginning of Week 8 of Session with the Legislature wrapping up their final scheduled committee meetings. The agendas were packed with all-day meetings, getting the final bills of session ready for consideration on the House and Senate floor. Legislators and advocates must act fast to get their bills into position for potential consideration in this Session. It is a mad dash to keep one’s issue alive or keep issues of concern from passage.

Looming large over the last several weeks, lawmakers are still awaiting the formal scheduling of the Budget Conference, where the House and Senate will negotiate differences in their respective spending plans and finalize the state budget.

Once the Conference Report is produced, it must sit on the desk for the constitutionally required, 72-hour, “cooling off” period, before being placed on the agenda for a vote on the chamber floor.

Because the Budget Conference has not yet been scheduled, the timeline to complete negotiations before the scheduled end of Session is rapidly narrowing. As a result, an extension of Session to complete the budget now appears increasingly likely. How the Legislature may handle a potential extension or Special Session is yet to be determined.

Senate Committees Conclude Regular Meetings

This week also marked an important procedural milestone in the legislative process. Under Senate rules, the 50th day of Session is the last day for regularly scheduled Senate committee meetings. With that deadline now passed, any additional committee meetings must be specially noticed and approved.

As a result, the Legislature is entering the final phase of Session, where legislative activity shifts away from scheduled committees and to long days on the chamber floors.

With the committee process concluded, only bills that have successfully navigated through their committees remain eligible for passage. As a result, many legislative proposals have effectively reached the end of their path and are dead this session. This week, both the House and Senate held long floor sessions to bring up and consider those bills that have made their way through their committees of reference.

For measures that have not advanced, the only remaining opportunities for passage typically involve amendments to other moving legislation or other procedural strategies during the closing days of Session.

As of the 50th day of session, 1,051 bills are no longer in play via the traditional means of moving bills through committees. With 210 bills passed through one chamber and many more still in play – either awaiting presentation in their chamber of origin or across the rotunda – there is still a lot of action to come ahead on the chamber floors, but many anticipate the Legislature will pass a historically low number of bills.

Legislature Turns Focus to Floor Action

Throughout the week, both the House and Senate spent significant time in floor sessions, taking up legislation that has already cleared the committee process.

During floor sessions, bills are heard on second reading, where members present the legislation, answer questions from colleagues and consider amendments. In many cases this week, the chambers then waived the rules to immediately place bills on third reading, allowing for debate and a final vote.

One bill the FICPA has been tracking passed in at least one chamber this week:

HB 657 – Community Associations by Rep. Porras

And one bill tracked by the FICPA passed both chambers and will be sent to the governor for approval.

HB 175 – Payment Stablecoin by Rep. Barnaby

As of Friday morning, the Legislature has passed more than 40 bills during the 2026 Session.

Legislature Advances Tax Package and Federal Conformity Legislation

Last week, the Legislature released its initial proposals that will eventually become the annual State Tax Package. This week, the Legislature worked to get both chambers’ proposals lined up and passed to move into negotiations for the final legislative package.

The Senate Appropriations Committee considered several major tax measures, including the Senate’s annual tax package, SB 7046 - Taxation , as well as legislation updating Florida’s conformity with the federal Internal Revenue Code, SB 7048 – Internal Revenue Code.

The Appropriations Committee approved SB 7046, which serves as the Senate’s annual tax package and addresses a range of tax policy and revenue issues tied to the state budget for the upcoming fiscal year.

The committee also approved SB 7048, which updates Florida’s corporate income tax code by adopting the federal Internal Revenue Code in effect on Jan. 1, 2026.

As discussed in prior updates, these measures maintain Florida’s conformity with federal tax law while also decoupling the state from several OBBBA provisions, avoiding potential revenue impacts.

Also, this week, the House considered its tax package, HB 7031 – Taxation,which receivedbipartisan support on the floor. The House bill was then sent in messages to the Senate, to be matched to its Senate companion, to then be placed in conference negotiations. Generally, the final state tax package is passed in coordination with the votes on the final state budget and other budget-conforming bills.

Update on FICPA Priorities

SB 364 – Public Accountancy by Sen. Gruters passed the Senate unanimously on Jan. 29. However, the House has yet to take action. At this time, the FICPA’s legislative priority in House, HB 333 – Public Accountancy by Rep. Blanco, has not received a hearing in any House committee, and House committees are no longer meeting. The Senate Bill cannot be considered by the House if the House Bill has not advanced through committee.

Separately, HB 607 – Industries and Professions, the bill proposing elimination of the Florida Board of Accountancy, has not advanced into its last committee, the House Commerce committee. The Commerce Committee is not expected to meet again this Session. The FICPA will remain vigilant for any changes in this bill’s status or developments of the policy.

Looking Ahead to the ‘Final’ Week

With only days remaining in the scheduled Regular Session calendar, legislative focus will continue shifting toward:

Final passage of priority legislation on the chamber floors.
Budget negotiations between the House and Senate.
Potential extensions of Session to finalize the state budget.

The Legislature will return for the last week of Regular Session to continue floor sessions as leadership works to resolve outstanding issues before adjournment. An extension is almost guaranteed, as the time to resolve budget differences, the 72-hour, “cooling off” period, and the time for a final vote has nearly expired. Exact details on a potential extension have not yet been released.

Procedural Rules Taking Effect in the Final Week of Session:

55th Day Rule: After the 55th day (March 8) of a Regular Session, no House bills on second reading may be taken up and considered by the House. This means only returning messages from the Senate and House bills on third reading, those that have already been presented, may be taken up for consideration.
58th Day Rule: After the 58th day (March 11) of a Regular Session, the House may consider only returning messages, conference reports, and concurrent resolutions.

Be sure to be on the lookout for our final Legislative Update and special Capitol Brief next Friday, as we will update membership on the last week of the Regular Session.

FICPA's 2026 Bill Tracker

This section provides a broad overview of the key issues the FICPA Governmental Affairs team is monitoring during the 2026 Legislative Session. While the FICPA tracks more than 2,000 bills each year, the bill tracker focuses on a select group of proposals that could significantly impact the CPA profession, are actively moving through the Legislature and are receiving direct engagement from the FICPA. If you have questions about a bill not included in this report, please contact Jason Harrell at jasonh@ficpa.org.

DBPR/Licensure

House Bill 333 – Public Accountancy by Rep. Blanco / Senate Bill 364 - Public Accountancy by Sen. Gruters. FICPA’s priority legislation proactively proposes efficiencies and opens new pathways to licensure. The bill strengthens and enhances Florida’s practice privileges, streamlines licensure by endorsement and increases efficiency in the licensing process. The bill also proposes alternative pathways to licensure, providing more options and flexibility while maintaining the required accounting and business knowledge:

Current Path: 150 semester hours, one year of experience and passage of the CPA exam.
New Pathway 1: Master’s degree in accounting/finance, one year of experience and passage of the CPA exam.
New Pathway 2: Bachelor’s degree in accounting/finance, two years of experience, and passage of the CPA exam.
New Pathway 3: Bachelor’s degree in any field, with coursework in accounting/finance, two years of experience and passage of the CPA exam.

*Note that all pathways require accounting and business concentrations, as prescribed by the Florida Board of Accountancy, from an accredited college or university.

The FICPA’s efficiency bill will make Florida a national leader by providing an effective licensure process that strengthens and promotes the state’s economy and workforce.

HB 333 has been referred to the Industries and Professional Activities Subcommittee in the Florida House of Representatives.
SB 364 passed unanimously off the Senate floor. It now sits in messages to the House and awaits presentation on the House floor.

House Bill 607 – Industries & Professional Activities by Rep. Yarkosky. The bill consolidates apprenticeship, licensure and continuing education requirements by reorganizing numerous professional boards under DBPR. As for the CPA profession, the bill completely eliminates the Board of Accountancy.

HB 607 passed the State Administration Budget Subcommittee in the House of Representatives. It will now be sent to its third and final stop, the House Commerce Committee.

Senate Bill 1666 – Department of Business and Professional Regulation by Sen. Burgess. This bill makes changes to licensing, oversight, and other references for numerous boards and professions with DBPR. Important to the CPA profession, the bill renames the Clay Ford Scholarship and expends scholarship eligibility.

SB 1666 has been referred to the Regulated Industries Committee in the Florida Senate.

House Bill 1189 – Diversity, Equity, and Inclusion and Affirmative Action by Rep. Sapp. This bill removes statutory references to affirmative action and minority-based preferences across multiple Florida laws. The bill also retitles the Clay Ford Scholarship and adjusts criteria for scholarship applicants and council appointments.

HB 1189 has been referred to the Governmental Operations Subcommittee in the Florida House of Representatives.

House Select Committee on Property Tax Proposals

House Joint Resolution 203 – Phased Out Elimination of Non-school Property Tax for Homesteads by Rep. Miller. The proposed constitutional amendment would annually raise the homestead exemption for non-school ad valorem taxes by $100,000 for 10 years and make homestead property fully exempt from non-school ad valorem taxes beginning in 2037. The proposal prohibits counties and municipalities from reducing law enforcement budgets below the higher of their 2025-26 or 2026-27 funding levels.

HJR 203 passed off the House floor and was sent in messages to the Senate. The bill has been referenced to the Senate Appropriations Committee. It will most likely not be heard in the Senate this session, and property taxes may be addressed in potential Special Sessions.

Audit/Tax/Industry

House Bill 951 – One-cent Piece by Rep. McFarland / Senate Bill 1074 – One-cent Piece by Sen. Gaetz. The bill authorizes dealers to round cash or mixed-use purchases to the nearest nickel and establishes the methodology for doing so. Sales tax must be calculated and assessed prior to any rounding.

HB 951 passed the House Commerce Committee. It has been placed on the calendar on second reading and awaits presentation on the House floor.
SB 1074 passed the full Senate. It will now be sent in messages to the House.

Senate Bill 678 – Deductions for Certain Losses of Alcoholic Beverages by Sen. Mayfield / House Bill 1137 – Excise Tax Deduction on Alcoholic Beverages by Reps. Robinson and Overdorf. The bill allows monthly excise tax deductions for vinous, spirituous, or malt beverage losses due to breakage, spoliation, evaporation, or expiration at specified percentage rates or actual gallonage in the case of malt beverages. It defines and excludes extraordinary losses from standard deductions, requiring immediate notice to the division and providing detailed steps to claim excise tax deductions for such losses.

SB 678 was substituted for HB 1137 and passed both chambers of the legislature. The bill will now be signed by the officers and sent to the governor for signature.

Senate Bill 7010 – Roth Contribution Plans in Deferred Compensation Programs by the Senate Committee on Governmental Oversight and Accountability. The bill allows deferred compensation plans offered by the state and local governments to provide a Roth contribution option and adds language permitting qualified Roth contributions in deferred compensation plans for eligible employees. The bill also repels the statutory provision previously restricting employee contributions to the state deferred compensation plan.

SB 7010 passed off the Senate floor. It will now be sent in messages to the House to await presentation on the House floor.

House Bill 797 – Nonprofit Corporations by Rep. Tuck / Senate Bill 554 – Nonprofit Corporations by Sen. Bernard. This bill is a major rewrite of chapter 617, which substantially revises the law governing nonprofit corporations and updating corporate powers, procedures, and filings.

HB 797 was substituted for SB 554 and passed both chambers of the Legislature. The bill will now be signed by the officers and sent to the governor for signature

Senate Bill 1296 – Public Employees Relations Commission by Sen. Martin / House Bill 995 - Public Employees Relations Commission by Rep. Persons-Mulicka. The bill repeals the requirement that organizations certified as bargaining agents provide its members with an annual financial report prepared by a CPA.

SB 1296 was placed on third reading in the Senate and awaits presentation.
HB 995 passed the State Affairs Committee in the Florida House of Representatives. It will now be placed on the calendar to await presentation on the House floor.

State and Local Government

House Bill 103 – Local Business Taxes by Rep. Botana / Senate Bill 122 – Local Business Taxes by Sen. Truenow. The bills repeal Chapter 205, ending the statewide framework for local business taxes. The bills create s. 218.150 to permit municipalities already imposing a gross-receipts-based merchant tax to continue doing so, to revise the definition of “merchant” but not to adjust the existing tax rate. The bills remove requirements for businesses to present local business tax receipts or pay local business taxes across various industries and regulatory contexts.

HB 103 passed the House floor, it was sent in messages to the Senate and referenced to the Senate Appropriations Committee.
SB 122 passed the Community Affairs Committee in the Senate. It will now be sent to its second stop, the Senate Finance and Tax Committee.

Senate Bill 250 – Rural Communities by Sen. Simon. The bill, a priority for the Senate President, establishes the Office of Rural Prosperity in the Department of Commerce to coordinate rural initiatives, administer grants and offer technical assistance. It creates the Renaissance Grants Program to provide block grants for counties with long-term population decline to stimulate growth and economic vitality.

SB 250 passed the Senate Floor unanimously. It will now be sent in messages to the House to await presentation on the House floor.

House Bill 145 – Suits Against the Government by Rep. McFarland / Senate Bill 1366 – Claims Against the Government by Sen. Brodeur. The bill increases statutory liability limits for tort claims against governmental entities, streamlines claim procedures and adjusts statutes of limitation and insurance provisions while creating new exceptions for specific victims.

HB 145 passed off the House floor and was sent in messages to the Senate. The bill was referenced to the Senate Rules Committee.
SB 1366 passed the Rules Committee in the Senate. It has been placed on the special order calendar for March 10.

Senate Bill 482 – Artificial Intelligence Bill of Rights by Sen. Leek / House Bill 1395 – Artificial Intelligence by Rep. Rizo. The bill establishes an Artificial Intelligence Bill of Rights, restricting government contracts with foreign controlled AI entities. The bill also mandates that bot operators disclose to users they are interacting with nonhuman systems at the start of, and periodically during, any interaction.

SB 482 passed of the Senate floor and was sent in messages to the House.
HB 1395 has been referred to the Information Technology Budget and Policy Subcommittee in the Florida House of Representatives.

House Bill 1329 – Local Government Spending by Rep. Benarroch and Miller / Senate Bill 1566 – Local Government Spending by Sen. DiCeglie. The bill increases local government budget transparency requirements and prohibit the use of public funds for diversity, equity, and inclusion initiatives. The bill extends the time periods for posting tentative and final budgets on county and municipal websites. The Bill mandates a budget cutting exercise identifying 10% in possible reductions before final budget adoption.

HB 1329 passed Florida House of Representatives and was sent in messages to the Senate. The Senate received the bill and referred it to the Senate Rules Committee.
SB 1566 passed the Rules in the Florida Senate. It will now be placed on second reading to await presentation in the Senate.

Condos and HOAs

House Bill 657 – Community Association by Rep. Porras. The bill removes statutory requirements for pre-suit mediation in condominium and homeowners’ association disputes and clarifies the use of arbitration instead. It requires associations to include or amend their governing documents with a statement referring to the Florida Condominium Act, subject to member approval.

HB 657 passed the floor of the Florida House of Representatives. It will now be sent in messages to the Senate.

House Bill 465 – Community Association Management by Rep. Nix / Senate Bill 822 Community Association Management by Sen. Gruters. The bills require associations with total annual revenues of $500,000 or more to contract with a community association management firm. The bills clarify that all applicable licenses under part VIII of chapter 468, F.S., must be held by the management firm. The bills impose a duty on each board member, officer or director to verify the licensure of the community association manager or firm before contracting.

HB 465 was temporarily postponed on the House floor. The bill remained on 2nd reading.
SB 822 passed the Regulated Industries Committee in the Senate. It will now be sent to the Senate Judiciary Committee.

Senate Bill 1498 – Community Associations by Sen. Bradley. The bill expands turnover inspection requirements for developers, clarifies structural integrity reserve study obligations for buildings with three habitable stories or higher, and updates electronic voting procedures for associations. The bill specifies “three habitable stories or higher” when determining if a structural integrity reserve study is required, with new criteria for study updates and disclosure requirements.

SB 1498 passed Regulated Industries Committee in the Florida Senate. It will now be sent the Senate Appropriations Committee on Agriculture, Environment, and General Government.