Legislative Update: FICPA priority legislation passes Senate

In this update …

• SB 364 passes through the Senate Rules Committee and the full Senate chamber.
• We offer a brief update on the deregulation efforts of the Legislature.
• We wrap up Week 3 of Session.
• And we update our 2025 FICPA Bill Tracker. 

By FICPA Governmental Affairs

Best Wishes to Senate President Albritton 

Before we get started this week, the FICPA wants to extend our best wishes to Senate President Ben Albritton. In a note to his fellow Senators this week, Sen. Albritton wrote, in part:  

“I wanted to let everyone know I was discharged from Shands Hospital in Gainesville late yesterday afternoon. Missy and I returned to Tallahassee last night. I’m going to take the upcoming days to recuperate and rest. ... 

“I’m specifically thankful for Tallahassee Memorial who cared for me by finding the blood clot and stabilizing me with early intervention during this challenge.   

“Under the care of the multidisciplinary team at Shands, I underwent extensive testing and further analysis of the blood clot in my lung (pulmonary embolism), damage to the surrounding area of my lung (lung infarction), and the potential abnormality in the upper left region of my heart. 

While he will continue to undergo treatment and monitoring, Sen. Albritton closed his note by saying he looks forward “to seeing everyone very soon ... [and] finishing out Session strong!” 

We wish Sen. Albritton well in his recovery and likewise look forward to seeing him back on the Senate floor in the weeks ahead. 

SB 364 Passes Full Florida Senate 

Week 3 of the 2026 Session was highlighted by some very positive developments for the profession. The FICPA is proud to share that a key part of our 2026 legislative priorities, Senate Bill 364 – Public Accountancy by Sen. Gruters, passed the full Senate, unanimously.   

In our last update, we shared that SB 364 had been placed on agenda in Senate Rules. On Tuesday, the bill passed, 22-0, through the Senate Rules Committee, its final committee of reference in the Senate. 

The bill was presented by its cosponsor, Sen. Ana Maria Rodriguez, who emphasized that the legislation seeks to modernize Florida’s CPA licensure framework through efficiencies in the process and create new pathways without lowering standards. FICPA Chief External Affairs Officer Jason Harrell was also in attendance to support the bill and ensure its successful passage through the committee.  

Following its successful passage, attention turned to when the bill would be placed for consideration by the full Senate. On Wednesday, the bill was immediately placed on the special-order calendar for presentation on Thursday – meaning it would be up for final vote in the Senate the very next day.   

On Thursday, once again, Sen. Rodriguez gave a great presentation of the bill’s proposals, with the full FICPA Governmental Affairs team in attendance in the Senate gallery. After no questions and no debate, the bill was placed on third reading and taken up for final passage. 

The FICPA extends its sincere thanks to bill sponsor and longtime champion of the profession, Sen. Joe Gruters, CPA, and to co-sponsor Sen. Rodriguez, who presented the bill at each committee and represented the CPA profession with distinction. The FICPA also extends a thank you to Senate President-Designate Jim Boyd for his co-sponsorship and support of the proposal.  

The FICPA is grateful for the support of the full Senate on this proposal and proud to see its priority legislation advancing early in Session. You can watch the presentation in the Rules Committee here and the presentation to the full Senate chamber here.  

As a reminder, in Florida, bills must pass both Chambers in order to be sent to the governor to become law. While we are incredibly happy to have passed the Senate, the bill’s companion measure, HB 333 by Rep. Blanco, must still pass its committees in the House. That work continues. The FICPA looks forward to working with the House to get the companion bill moving. Stay tuned for more information in the weeks ahead.   

Update on the Bill to Eliminate the Florida Board of Accountancy 

The FICPA has shared with members a threat to the CPA license that has been filed in the House of Representatives once again this year. House Bill 607 – Industries & Professional Activities by Rep. Yarkosky proposes many changes to licensed professions and boards, including the elimination of the Florida Board of Accountancy. 

To be clear: 

• The FICPA strongly opposes the elimination of the Florida Board of Accountancy as proposed in HB 607.
• The FICPA supports efficiency and modernization of the CPA profession through HB 333 – Public Accountancy by Rep. Blanco and SB 364 – Public Accountancy by Sen. Gruters. 

Over the past few weeks, activity on HB 607 bill has slowed, with the bill still awaiting a hearing in its final committee of reference, House Commerce. The FICPA has been in active discussions with the Legislature on this proposal, outlining the negative consequences for Florida CPAs. However, the FICPA fully believes that the bill will be heard in committee in the coming weeks and that it will pass the House of Representatives, as it did last year.  

If the bill is not amended to remove provisions that are problematic and detrimental to the CPA profession, the FICPA will send additional communications to our members about how they can get involved and help. Rest assured: Protecting the Florida Board of Accountancy and the integrity of CPA license is the FICPA’s top priority. The FICPA will keep you informed as the bill progresses.  

Week 3: Looking Ahead 

This marked the third week of Session, with legislative action and a packed committee schedule. Bills continue to move steadily through the Legislature, and many of the major issues expected to dominate Session – including property tax – are coming into focus.  

So far, 30 bills have passed one chamber of the Legislature; seven bills in the House have been referred to Senate committees for review; 23 Senate bills remain in messages to the House, with no bill having been received by House yet; and no substantive bills have passed both chambers.  

This week was very active, with more than 700 bill actions, including bills being placed on agenda, found favorable through committee or passing off the floor. These actions took place in more than 50 committee meetings and a Senate floor session this week.  

Week 4 is a critical point in Session, as it is generally the goal for legislation to be heard at least once by this stage. Several major issues, including the House and Senate budget proposals and the annual state tax package, are expected to begin taking shape in the coming weeks as budget chairs release their recommendations. 

The FICPA will continue to closely monitor these developments to ensure the CPA profession is well-represented throughout the process. 

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. 

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 Regulated Industries Committee in the Florida Senate. It will now be sent to its second committee the Senate Finance and Tax Committee.
• HB 1137 passed the Ways and Means Committee in the Florida House of Representatives, it will now be sent to its second committee the House Industries and Professional Activities Subcommittee.  

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 Civil Justice and Claims Subcommittee in the Florida House of Representatives. It now moves to its third and final stop the House Commerce Committee.
• SB 554 passed the Commerce and Tourism Committee in the Florida Senate. It now moves to its second committee stop the Senate Judiciary 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 has been referred to the Governmental Oversight and Accountability Committee in the Florida Senate.
• HB 995 has been referred to the Government Operations Subcommittee in the Florida House of Representatives.  

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 was placed on agenda in third and final stop, the House State Affairs Committee. The bill was temporarily postponed and remains in the committee until it is brought up again.  
• 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 has been referred to the Judiciary Committee in the Florida Senate.  

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 has been referenced to the Intergovernmental Affairs Subcommittee in the Florida House of Representatives.
• SB 1566 has been referenced to the Community Affairs Committee in the Florida Senate.  

Condos and HOAs

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 Housing, Agriculture and Tourism Subcommittee in the Florida House of Representatives. It will now be sent to its second committee stop the House Civil Justice and Claims Subcommittee.  

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 House Housing, Agriculture, and Tourism Subcommittee it now moves its second and final committee the Commerce Committee in the Florida House of Representatives.
• SB 822 has been referenced to the Regulated Industries Committee in the Senate.  

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