Skip to main content

The FICPA offices will be closed for the holidays from Dec. 22 through Jan. 2. If you need assistance reporting your CPE to DBPR, please reach out before Dec. 19.

Legislative Update: FICPA priority bill passes first committee in the Senate

December 12, 2025

FICPA Priority Bill Passes First Committee in the Senate

On Tuesday, the FICPA’s priority bill, SB 364 – Public Accountancy by Sen. Gruters, CPA, passed unanimously in the Senate Regulated Industries Committee. The bill was presented by its co-sponsor, Sen. Ana Maria Rodriguez, who represents Miami-Dade and Monroe counties. Sen. Rodriguez emphasized the growing need for more CPAs in Florida, sharing that the bill would increase efficiency, open new pathways to licensure and modernize the CPA profession for the future.  

FICPA Chief External Affairs Officer Jason Harrell supported the bill in committee, with the entire FICPA Governmental Affairs Team and Liberty Partners of Tallahassee, the FICPA’s longtime external lobbyists, in attendance. There being no questions or debate, the bill was passed unanimously. It now heads to its second and final stop – the Senate Committee on Rules. You can watch the full committee meeting here.  

The bill’s passing through its first committee this early in the Session marks a significant milestone, one made possible, in part, by the strong advocacy of FICPA members during CPA Day at the Capitol. The FICPA will continue to actively engage lawmakers and advocate for this important proposal as it moves through the 2026 Legislative Session. We will keep you updated on its progress. 

Deregulation Proposal Advances in the House 

Last week, we told our members that this year’s deregulation bill had been filed, and it was expected to move quickly into the committee process this week. On Thursday, HB 607 – Industries and Professional Activities by Rep. Yarkosky passed its first committee of reference in the Florida House. The bill proposes broad changes to several licensed professions under the Department of Business and Professional Regulation (DBPR). 

Of particular concern to the accounting profession, the legislation includes a proposal to eliminate the Florida Board of Accountancy. The FICPA strongly opposes this measure. It is critical to maintain a strong, efficient Board of Accountancy and uniform standards to support current mobility structure, to maintain ease of commerce with other states and to not put Florida CPAs and businesses at a disadvantage compared to their colleagues in other states.   

Since last Session, the FICPA Governmental Affairs team has been working diligently behind the scenes, engaging with legislators and stakeholders to explain how this proposal would negatively impact the CPA profession and the businesses CPAs serve.  

During the committee meeting, FICPA Chief External Affairs Officer Jason Harrell testified on behalf of the profession, outlining the FICPA’s concerns and emphasizing our strong opposition to the elimination of the Board of Accountancy. Many other professions spoke on the bill including interior designers, architects, security officers, realtors and geologists.  

Many members of the committee shared concerns with the bill, addressing issues related to its impact on various professions, peer-reviewed professional oversight and rolling board responsibilities into the agencies. After a robust discussion from a bipartisan group of committee members, the bill passed the committee, 9-6. It is not unusual in the legislative process for a bill to advance despite deep concerns, with members having confidence that a bill can be improved as it progresses. The sponsor, Rep. Yarkosky, continues to promise that concerns are being heard, that the bill will be refined and that this is not the final product.  

The bill’s next stop will be the State Administration Budget Subcommittee after Session begins. The FICPA will continue its advocacy as HB 607 moves through the legislative process. 

For now, we kindly ask members not to contact legislators regarding this issue until further notice. Please allow your FICPA Governmental Affairs Team to continue engaging directly on the profession’s behalf. We will keep you informed as the bill progresses and will issue a call to action when member engagement is needed. 

Governor Releases “Floridians First” Budget Proposal for FY 2026–27 

This week, Gov. Ron DeSantis released his proposed “Floridians First” Budget for Fiscal Year 2026-27, totaling $117.4 billion and maintaining $16.75 billion in reserves. The proposal includes an additional $250 million for accelerated debt repayment and keeps the Budget Stabilization Fund fully funded at $5 billion. The budget maintains the full repeal of the commercial rent tax. 

Sales Tax Holidays and Exemptions 
The plan also includes several permanent and recurring sales tax exemptions, including: 

  • Annual holidays for back-to-school and disaster-preparedness supplies.
  • Exemptions for baby and toddler products, diapers, sunscreen, insect repellent and state park admissions. 

It also proposes a Second Amendment Sales Tax Holiday from Sept. 7-Dec. 31, 2026. 

The release of the governor’s budget is the first step in a long process that will last throughout the Legislative Session. With the governor’s recommended budget now published, the Legislature will begin to make its own recommendations, which are normally released by Week 3 or 4 of Session. The FICPA Governmental Affairs team will continue to monitor the state budget and tax policy developments that impact the CPA profession and Florida’s business community. 

Local Business Taxes Bill Advances in the House and Senate  

This week, a proposal to eliminate local business taxes advanced in both chambers of the Florida Legislature. 

HB 103 – Local Business Taxes by Rep. Botana and SB 122 – Local Business Taxesby Sen. Truenow would remove the authority for local governments to levy local business taxes. The legislation also creates a new provision allowing certain municipalities to continue imposing the tax as a merchant tax, measured by the gross receipts from the sale of merchandise, services, or both. 

During committee discussions, supporters argued that the bill would reduce the tax burden on businesses and promote local economic growth. Opponents expressed concern that the loss of revenue could negatively affect local government services and operations.  

According to the Revenue Estimating Conference, the proposal is projected to have a recurring negative fiscal impact of $188.6 million on local government revenues beginning in Fiscal Year 2026-27, including $32.7 million for counties and $155.9 million for municipalities. 

The Senate bill passed, 5-1, while the House bill passed, 11-6. Both measures now move to their second committees of reference — the House Intergovernmental Affairs Subcommittee and the Senate Finance and Tax Committee, respectively. 

Final Committee Week  

This week marked the conclusion of the final Interim Committee Week ahead of the 2026 Legislative Session. Legislators will now return home for the holidays and will not reconvene in Tallahassee until Jan. 13, the opening day of the 60-day session. 

Even as lawmakers head home, the work continues. Bill filing remains underway, with new legislation being introduced daily ahead of the Jan. 13 bill-filing deadline. As of this week, more than 800 bills have been filed across both chambers. For perspective, approximately 2,000 bills are typically filed each year. 

The FICPA’s Legislative Update will take a brief hiatus and will return Friday, Jan. 16, running weekly through the conclusion of Session. Additionally, our Capitol Briefs and Capitol Connection Calls will return to a weekly schedule during Session, providing timely updates and analysis of legislative activity impacting the CPA profession. 

The FICPA Governmental Affairs Team will continue to monitor developments and keep you informed as the 2026 Session officially begins. 

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. 

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 in the Regulated Industries Committee in the Florida Senate. It will now be sent to the Senate Rules Committee.  

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 Industries and Professional Activities Subcommittee in the House of Representatives. It will now be sent to its second stop, the House State Administration Budget Subcommittee.  

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 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 Joint Resolution 205 – Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older by Rep. Porras.  The proposed constitutional amendment would exempt homestead property of persons age 65 or older from non-school related ad valorem taxes and prevent local governments from reducing law enforcement funding below the greater of their 2025-26 or 2026-27 budgeted amounts, beginning with the 2027-28 local fiscal year. 

  • HJR 205 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 207 – Assessed Home Value Homestead Exemption of Non-school Property Tax by Rep. Abbott. The proposed constitutional amendment introduces a new 25% homestead exemption for levies other than school district levies, applied after existing exemptions, and excludes this 25% exemption from the annual inflation adjustment provision. The proposal creates a requirement prohibiting counties and municipalities from lowering total law enforcement funding below the highest level budgeted in either the 2025-26 or 2026-27 local fiscal year. 

  • HJR 207 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 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 State Affairs Committee. It will now be heard on the House floor.  

House Joint Resolution 211 – Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax by Rep. Overdorf. The proposed constitutional amendment removes the $500,000 cap on the transferrable Save-Our-Homes benefit for county and municipal levies, allowing the full accrued benefit to apply upon establishing a new homestead, and prohibits counties and municipalities from lowering total law enforcement budgets below the higher of their 2025-26 or 2026-27 levels. 

  • HJR 211 passed the Select Committee on Property Taxes and State Affairs Committee in the House of Representatives. It will now be sent to its third and final stop, the House Ways & Means Committee.  

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

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. 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.  

  • The bill awaits committee references.  

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 the Governmental Oversight and Accountability Committee in the Senate. It will now be sent to its second and final stop, the Senate Appropriations Committee.  

Senate Bill 320 – Administrative Efficiency in Public Schools by Sen. Simon. 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 the Education Pre-K-12 in the Senate. It will now be sent to its second and final stop, the Senate Fiscal Policy 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 Ways & Means Committee in the House of Representatives. It will now be sent to its second stop, the House Intergovernmental Affairs Subcommittee.  
  • 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 Appropriations Committee in the Senate. It will now be heard on the Senate floor.  

House Bill 145 – Suits Against the Government by Rep. McFarland. 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 the Judiciary Committee in the House. It is now ready to be heard on the House floor. 

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 House of Representatives.  
  • SB 638 is awaiting its references.  

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 is awaiting its references. 

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 has been referenced to the Housing, Agriculture, and Tourism Subcommittee in the House of Representatives.  
  • SB 822 is awaiting references.  

Senate Bill 722 – Condominium Structural Integrity Reserve Studies by 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 is awaiting its references.