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Legislative Update: 2026 Session reaches midpoint

February 13, 2026

In This Update: 

  • The Legislature crosses the halfway point of the 2026 Session with few bills having passed both Chambers.  
  • The FICPA continues our work to move our priority licensure efficiency bill, HB 333 – by Rep. Blanco, forward in the House.  
  • The proposal to eliminate the Florida Board of Accountancy remains unmoved.
  • And we update our 2026 FICPA Bill Tracker. 

By FICPA Governmental Affairs

Halfway Home 

This week, the Florida Legislature convened for Week 5, with Wednesday marking Day 30, the official midpoint of the 2026 Legislative Session. 

The midpoint serves as a meaningful benchmark in the legislative process. It represents the final window for many bills to begin moving through their committees of reference, with attention shifting toward the development of the state budget, tax package and priorities of leadership. 

This update provides a holistic snapshot of Session activity thus far, with a specific focus on the bills impacting the CPA profession. 

Session by the Numbers 

Through Day 30 of Session, out of the 1,808 bills filed:  

  • 49 have passed at least one chamber (24 in the House, 25 in the Senate).
  • Zero substantive policy measures have passed both chambers. This is very unusual. Typically, by this point, at least some bills would have already advanced through the Legislature and be ready for presentation to the governor. 
  • 897 bills have not been heard in any of their committees of reference (440 in the House, 457 in the Senate). 

On Wednesday, the first bills of Session passed the Legislature, all of which were claims bills, providing financial relief to citizens in claims against the government. 

As Session progresses, subcommittees will gradually conclude their work, and an increasing amount of time will shift to floor sessions, as bills are taken up by the full chambers. Generally, if a bill has not moved by the time its respective committee holds its final meeting in Week 5 or 6, that bill will not be successful via the traditional path.  

The FICPA will continue to closely monitor legislative activity as measures advance through the process. At this stage, it remains unclear how many bills awaiting hearings will ultimately receive consideration. It is possible that the Legislature may pass fewer bills this year than is typical if the current pace continues, but there is still a lot of time for things to develop.  

Budget Breakdown 

While hundreds of policy bills are filed each Session, the General Appropriations Act (state budget) remains the Legislature’s only constitutionally required responsibility. 

Late Thursday evening, the House released its budget proposal totaling $113.5 billion, nearly $1 billion less than last year’s budget after the governor’s line-item veto. 

The Senate is expected to release its final budget late Friday.   

Each budget will soon be passed in its respective chamber, setting up the negotiations. As a reminder, any differences between the House and Senate budgets are negotiated through the Budget Conference, which includes members of both chambers. The final joint budget requires a 72-hour “cooling-off” period before it can be taken up for final passage. The timing and progress of the negotiations dictate if Session will end on time.  

What We’re Tracking 

Midway through Session, the FICPA Governmental Affairs Team continues to monitor the following pieces of legislation impacting the CPA profession. We’re watching: 

  • 136 proposed changes to tax law. As a reminder, most tax bills do not pass individually and will be vetted during the process to be combined into the annual state tax package.   
  • 5 bills opening Ch. 473, the CPA Practice Act. The FICPA Governmental Affairs Team is closely monitoring every bill that has this chapter open, due to the direct impact they may have on the profession.
  • 7 bills opening Ch. 455, the DBPR general licensing statute, which also includes the CPA profession.   
  • 62 bills either proposing new audit requirements for CPAs or amending an existing audit process of interest to the profession.   
  • 22 bills which could be of interest to CPAs practicing in the CIRA space.   
  • 78 bills potentially impacting CPAs practicing in state and local government, including local bills and tax bills.
  • 25 bills which have requirements in the public and private sector to use CPAs for specified duties.   

The FICPA has additional information on these bills and more in our 2026 Legislative Bill Tracker. 

Update on FICPA Priorities 

As we’ve shared, SB 364 – Public Accountancy by Sen. Gruters, which seeks to modernize Florida’s CPA licensure process, passed the Florida Senate unanimously earlier this Session. Its companion measure, HB 333 – Public Accountancy by Rep. Blanco, is currently among the 897 bills that have not yet been heard in committee. 

The FICPA Governmental Affairs Team remains in active discussions with the House and has rolled out communications supporting the proposal. We will continue to provide updates as developments occur. 

Update on Bill to Eliminate Board of Accountancy 

The FICPA has previously notified members ofHB 607 – Industries & Professional Activities by Rep. Yarkosky, which includes provisions affecting licensed professions and proposes the elimination of the Florida Board of Accountancy. 

To reiterate: 

  • The FICPA strongly opposes the elimination of the Florida Board of Accountancy.
  • The FICPA supports modernization efforts reflected in HB 333 and SB 364. 

As of this update, HB 607 remains awaiting a hearing in its final committee of reference, House Commerce, marking its fourth consecutive week without activity. 

PERC Update

Last week, the FICPA reported onHB 995 – Public Employees Relations Commission (PERC) by Rep. Persons-Mulicka, a bill that references the duties of CPAs related to public-union-reporting requirements overseen by PERC. This week, its companion, SB 1296 - Public Employees Relations Commission (PERC) by Sen. Martin, was heard in the Senate Governmental Oversight and Accountability Committee. The bill was replaced by a committee substitute, an amended version of the bill drafted by the committee, adopted to more accurately represent the practices of CPAs.  

The FICPA does not take a position on what the Legislature may or may not require of unions. Rather, we work to ensure that whatever is asked of CPAs aligns with the appropriate standards.   

The FICPA will continue to monitor the bill as it moves through the legislative process and keep members informed as it progresses. 

Looking Ahead  

Next week, lawmakers will return to Tallahassee for Week 6 of the 2026 Legislative Session. Although Monday is a holiday, the Legislature will be in town with a full slate of committee meetings. Week 6 is the final chance for most bills which have not yet been heard in at least one committee to move forward this 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 

As the FICPA has reported, the Florida Legislature is looking at the potential elimination of property taxes. The following bills were introduced in the House Select Committee on Property Taxes and have been heard at least once in committee. If passed by both chambers of the Florida Legislature, a proposal would be placed on the 2026 general election ballot, where it would need 60% voter support to pass into law. 

House Joint Resolution 201 – Elimination of Non-school Property Tax for Homesteads by Rep. Steele. The proposed constitutional amendment would exempt homestead property from all ad valorem taxes other than school district levies and prohibit local governments from reducing law enforcement funding below an established benchmark.  

  • HJR 201 passed the State Affairs Committee in the House of Representatives. It will now be sent to its third and final stop, the House Ways and Means Committee.  

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 the Ways and Means Committee in the House of Representatives. It has been placed on the calendar on second reading and awaits presentation on the House floor.  

House Joint Resolution 209 – Property Insurance Relief Homestead Exemption of Non-school Property Tax by Rep. Busatta. The proposed constitutional amendment adds a new exemption tier for homestead properties carrying comprehensive multiperil insurance, increasing the exempt amount by $200,000 on non-school ad valorem taxes. The proposal prevents counties and municipalities from lowering total law enforcement funding below the higher of their 2025-26 or 2026-27 budgeted levels. 

  • HJR 209 passed the House Ways and Means Committee. It has been placed on the calendar on second reading and awaits presentation on the House floor. 

House Joint Resolution 213 – Modification of Limitations on Property Assessment Increases by Rep. Griffitts Jr. The proposed constitutional amendment changes the frequency of homestead property assessment increases from every year to once every three years for all levies other than school district levies. The proposal raises the maximum permissible non-homestead property assessment increase from 10% to 15%, applying once every three years rather than annually. 

  • HJR 213 passed the Ways & Means Committee in the House of Representatives. It has been placed on the calendar on second reading and awaits presentation on the House floor. 

Audit/Tax/Industry 

House Bill 215 – Ad Valorem Taxation by Rep. Albert. The bill allows a married couple to combine each spouse’s prior homestead difference toward their new homestead, up to a combined $500,000 limit. The bill requires a two-thirds vote of the governing body to increase the prior year's adopted millage rate and authorizes the Department of Revenue to adopt emergency rules to implement these changes. 

  • HB 215 passed the Select Committee on Property Taxes in the House of Representatives. It will now be sent to its second stop, the House State Affairs Committee. 

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 Insurance and Banking Subcommittee in the House of Representatives. It will now be sent to its third and final stop, the House Commerce Committee. 
  • SB 1074 passed the Finance and Tax Committee in the Senate. It will now be sent to its third and final stop, the Senate Appropriations Committee.  

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 passed the Finance and Tax Committee in the Florida Senate. It will now be sent to its third and final committee the Senate Appropriations Committee. 
  • HB 1137 passed the Commerce Committee ee in the Florida House of Representatives, it will now be placed on the calendar to await presentation on the House Floor.  

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.   

Senate Bill 320 – Administrative Efficiency in Public Schools by Sen. Simon / House Bill 963 – Administrative Efficiency in Public Schools by Rep. Smith. The bill deletes the requirement for an internal auditor in large districts and removes the obligation to include the school financial report in the student handbook. 

  • SB 320 passed off the Senate floor. It will now be sent in messages to the House to await presentation on the House floor.   
  • HB 963 has been referred to the Education Administrative Subcommittee in the Florida House of Representatives.  

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 passed the Commerce Committee in the Florida House of Representatives, it will now be placed on the calendar to await presentation on the House Floor. 
  • SB 554 passed the Judiciary Committee in the Florida Senate. It now moves to its third and final committee stop the Senate Fiscal Policy Committee.  

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 passed the Governmental Oversight and Accountability Committee in the Florida Senate. It will now be sent to the Senate Appropriations Committee on Agriculture, Environment, and General Government.  
  • HB 995 passed the State Administration Budget Subcommittee in the Florida House of Representatives. It will now be sent to the House State Affairs Committee.  

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 State Affairs Committee. It will now be placed on the calendar to await presentation on the House floor.
  • 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 It will now be sent in messages to the Senate to await presentation on the Senate floor.
  • SB 1366 passed the Appropriations Committee in the Florida Senate. It will now be sent to the Senate Rules Committee.  

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 the Commerce and Tourism Committee in the Florida Senate. It will now be sent to its second and final committee the Senate Appropriations Committee.
  • HB 1395 has been referred to the Information Technology Budget and Policy Subcommittee in the Florida House of Representatives.  

House Bill 1303 – Department of Financial Services by Rep. Miller / Senate Bill 1572 – Department of Financial Services by Sen. DiCeglie. This bill establishes the Florida Agency for Fiscal Oversight (FAFO) within the Department of Financial Services, granting authority to audit local governments that levy or increase taxes and to impose fines or withhold state funds for noncompliance. The bill mandates an annual Local Government Efficiency Report submitted to the Department of Financial Services, which may produce a Local Government Spending Analysis for public review. 

  • HB 1303 has been referenced to the Insurance and Banking Subcommittee in the Florida House of Representatives.
  • SB 1572 has been referenced to the Banking and Insurance Committee in the Florida Senate.  

House Bill 1329 – Local Government Spending by Reps. 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 the State Administration Budget Subcommittee in the Florida House of Representatives. It will now be sent to the House State Administration Budget Subcommittee.  
  • SB 1566 has been referenced to the Community Affairs Committee in the Florida Senate. 

House Bill 255 – Condominium Associations by Rep. Snyder / Senate Bill 638 - Condominium Associations by Trumbull. The bills mandate condominium associations to maintain additional records, clarify limitations periods for certain claims and require the creation of a publicly accessible online database of turnover certificates. They add the association’s turnover certificate and annual report to the list of official records that must be maintained by condominium associations. 

  • HB 255 has been referenced to the Civil Justice & Claims Subcommittee in the Florida House of Representatives.
  • SB 638 has been referenced to the Regulated Industries Committee in the Florida Senate.  

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 Civil Justice and Claims Subcommittee in the Florida House of Representatives. It will now be sent to its third committee stop the House Budget Committee.  

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 passed the Commerce Committee, it will now be placed on the calendar to await presentation on the House Floor. 
  • SB 822 passed the Regulated Industries Committee in the Senate. It will now be sent to the Senate Judiciary Committee.  

Senate Bill 722 – Condominium Structural Integrity Reserve Studies by Sen. Osgood. The bill applies SIRS requirements to buildings six or more stories in height. The bill exempts buildings five or fewer stories in height from conducting a structural integrity reserve study and allows those associations, by majority vote, to waive or reduce reserve contributions.  

  • SB 722 has been referenced to the Regulated Industries Committee in the Florida Senate. 

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.