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Legislative Update: Wrapping Session and moving forward

March 27, 2026

By FICPA Governmental Affairs

The FICPA’s Governmental Affairs program is much more than just what happens during the 60 days of Regular Session each year. Our work to protect and promote the CPA profession continues year-round. Now, as we transition into the spring and summer months, our Legislative Updates will move to a biweekly schedule, continuing to highlight our advocacy activities. 

These updates will track:  

  • Legislative developments, including upcoming Specials Sessions and the governor’s bill-signing activity.
  • FICPA’s summer conferences and Chapter events. 
  • Campaign updates and news and notes on the 2026 midterm election cycle 
  • … and much more! 

Legislative Session Concludes with State Budget Still Pending 

As shared in the FICPA’s end-of-session update, the 2026 Regular Session concluded on March 13 without a finalized state budget. All bills that did not pass both chambers prior to adjournment, including the state budget, are considered “dead” and may no longer be considered. Lawmakers are expected to reconvene for a Special Session in mid-April to complete their work on the state budget, though an official date has not yet been set. 

Legislative leaders have indicated they plan to resume budget negotiations where they left off and move forward with finalizing the state’s spending plan. As of the last update from the Legislature, the House budget totaled $113.5 billion, and the Senate budget totaled $115 billion, leaving a $1.5 billion difference between the budgets to negotiate. 

Several high-profile issues from the Regular Session – including proposals on AI, property tax and the annual tax package – likewise failed to reach the finish line. Lawmakers have indicated that property tax reform and a state tax package may still be addressed in a Special Session, though no formal plans have been announced. 

Separately, Gov. Ron DeSantis issued a proclamation on Jan. 7, prior to the start of the 2026 Legislative Session, calling for a Special Session on Congressional redistricting. Lawmakers are scheduled to convene in Tallahassee beginning at 12 p.m. on Monday, April 20, and extending no later than 11:59 p.m. on Friday, April 24. 

In total, 1,325 bills died following adjournment, while 237 bills were passed this session. 

The FICPA will continue to monitor developments and keep members informed as the budget process resumes and lawmakers return for a potential Special Session. 

2026 Bill Tracker Pass/Fail 

The FICPA actively tracked several key pieces of legislation through the final weeks of session. Many of these bills were subject to ongoing discussions and negotiations until the closing days. The following is a snapshot of those key bills: 

Passed 
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. 

  • SB 1074 passed the House of Representatives, 111-1. It will now await presentation to the governor for signature.  

House Bill 1329 – Local Government Spending by Rep. Benarroch. 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 the House of Representatives, 87-19. It will now await presentation to the governor for signature. 

Failed 
House Bill 657 – Community Associations 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 died in Senate Rules. 

House Bill 103 – Local Business Taxes by Rep. Botana. The bill repeals Chapter 205, ending the statewide framework for local business taxes. The bill creates 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 bill removes requirements for businesses to present local business tax receipts or pay local business taxes across various industries and regulatory contexts. 

  • HB 103 died in House Appropriations. 

Governor’s Action on Bills 

While the Legislative Session has officially concluded, the work in Tallahassee is far from over. Attention now turns to the executive branch, as bills that passed both chambers must still be sent to the governor. 

In Florida, the governor has authority to review all legislation approved by the Legislature. The governor may sign a bill into law, veto it or allow it to become law without a signature. Once a bill is formally presented, the governor has 15 days to act; otherwise, the bill automatically becomes law.  

Historically, Gov. DeSantis has rarely allowed bills to become law without his signature, having done so only three times during his tenure. 

Bills are delivered to the governor in phases throughout the post-Session period. As of this update, the Gov. DeSantis has signed four of the 237 bills passed during the 2026 Session. 

FICPA Presents State of the Profession at Florida State University 

On Wednesday, FICPA Chief External Affairs Officer Jason Harrell visited Florida State University to deliver an update to FSU’s Master of Accounting students. The presentation provided an overview of key developments shaping the accounting profession at both the state and national levels. 

Harrell discussed the evolving pathways to CPA licensure, including how legislation is being implemented across the country and what it means for future professionals entering the field. He also provided a legislative update, offering insight into the recently concluded 2026 Legislative Session and the FICPA’s ongoing advocacy efforts to protect and strengthen the profession. 

In addition, students learned more about how to engage with the FICPA, including the professional resources and networking opportunities designed to support their transition from the classroom to their careers. 

Overall, it was a good day to reconnect with students after a busy legislative session and to reinforce the FICPA’s commitment to developing and supporting the next generation of CPAs. 

How can you help? Join the KPC Program  

If you have a relationship with a member of the Florida Legislature or Cabinet and would like to participate in the FICPA’s strong advocacy strategy, join our Key Person Contact (KPC) program today. KPCs are FICPA members who have established relationships with their local legislators or Cabinet officials. Whether it’s sending a quick message, making a phone call or participating in strategic outreach, these personal connections help advance the profession’s priorities when it matters most. Join our KPC Program here.

Looking Ahead 

In the weeks ahead, the FICPA Governmental Affairs team will keep members informed on developments related to the Special Session, the 2026 election cycle and more. In the meantime, if you have any questions or concerns, please don’t hesitate to reach out to a member of our Governmental Affairs team.