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Transportation & Economic Development Budget Subcommittee — Meeting Packet (February 16, 2026)

Summary

A meeting packet for the Florida House of Representatives Transportation & Economic Development Budget Subcommittee, meeting Monday, February 16, 2026, at 11:30 AM. The notice lists HB 953 Commercial Driving Schools, CS/HB 1177 Spaceport Operations and Space Florida, and proposed committee bills PCB TED 26-01 (Documentary Stamp Tax Distribution) and PCB TED 26-02 (Trust Funds/Re-creation/Emergency Preparedness and Response Fund/EOG). The analysis of the commercial driving schools bill says it authorizes the Department of Highway Safety and Motor Vehicles to enter into interagency agreements with tax collectors to enforce statutory provisions related to commercial driving schools. The CS/HB 1177 analysis says certain property used by a private lessee under a project authorized by Space Florida may qualify for a property tax exemption.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Issuer
Congressional materials
Document type
2026 02 16 3284 Transportation Economic Development Budget Subcommittee Meeting Packets Fn
Date
2026-02-16
Case
2026 02 16 3284 Transportation Economic Development Budget Subcommittee Meeting Packets Fn Ted 2 16 26

Cite this document

“Transportation & Economic Development Budget Subcommittee — Meeting Packet (February 16, 2026).” Original at www.flhouse.gov, dated 2026-02-16. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2026-02-16-2026-02-16-3284-transportation-economic-development-budget-subcommittee-meeting-packets-fn-ted-2-16-26/, SHA-256 7f39363ffc091598c60561c0c04263517b2c6f97fff68aa6c4de77d63c231247.

Full text

       Transportation & Economic
    Development Budget Subcommittee
               Monday, February 16, 2026
                       11:30AM
               Mashburn Hall (314 HOB)


                    Meeting Packet




Daniel Perez                               Jason Shoaf
Speaker                                          Chair
                                      Committee Meeting Notice
                                            HOUSE OF REPRESENTATIVES




                     Transportation & Economic Development Budget Subcommittee

Start Date and Time:             Monday, February 16, 2026 11:30 AM

End Date and Time:               Monday, February 16, 2026 01:00 PM

Location:                        Mashburn Hall (314 HOB)
Duration:                        1.50 hrs


Consideration of the following bill(s):

HB 953 Commercial Driving Schools by Blanco
CS/HB 1177 Spaceport Operations and Space Florida by Ways & Means Committee, Sirois


Consideration of the following proposed committee bill(s):

PCB TED 26-01 -- Documentary Stamp Tax Distribution
PCB TED 26-02 -- Trust Funds/Re-creation/Emergency Preparedness and Response Fund/EOG




                                 NOTICE FINALIZED on 02/12/2026 4:43PM by SKB


 02/12/2026    04:43:36PM                               Leagis ®                        Page 1 of 1
HB 953
                                     FLORIDA HOUSE OF REPRESENTATIVES
                                               BILL ANALYSIS
       This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: HB 953                                                          COMPANION BILL: SB 584 (Avila)
TITLE: Commercial Driving Schools                                       LINKED BILLS: None
SPONSOR(S): Blanco                                                      RELATED BILLS: None
Committee References
     Government Operations                             Transportation & Economic                                    State Affairs
            18 Y, 0 N                                    Development Budget                     

SUMMARY
Effect of the Bill:
The bill authorizes the Department of Highway Safety and Motor Vehicles to enter into interagency agreements
with tax collectors to allow tax collectors to enforce statutory provisions related to commercial driving schools.

Fiscal or Economic Impact:
The bill will likely have an indeterminate fiscal impact on state and local governments. The Department of Highway
Safety and Motor Vehicles may experience reduced enforcement costs when authority is granted to county tax
collectors through interagency agreements. County tax collectors that choose to enter such agreements may incur
indeterminate, negative costs associated with enforcing commercial driving school regulations.
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ANALYSIS
EFFECT OF THE BILL:
The bill authorizes the Department of Highway Safety and Motor Vehicles (DHSMV) to enter into interagency
agreements with county tax collectors to allow tax collectors to enforce statutory provisions related to commercial
driving schools. The interagency agreements may include, but are not limited to, grants of authority to the county
tax collectors, or their agents, to do any of the following:
    • Prohibit licensees operating commercial driving schools, and their agents, from entering upon the tax
        collector’s premises except under specified circumstances.
    • Prohibit conduct by licensees operating commercial driving schools, and their agents, which operates or
        would operate as a fraud or deceit.
    • Prohibit any transaction, practice, or course of business related to a commercial driving school which
        undermines the driver license issuance process.
    • Require persons licensed to operate commercial driving schools, and their agents, to present certain
        documents upon the demand of a law enforcement officer, a DHSMV employee, or an employee of the tax
        collector.
    • Enter the premises of a commercial driving school to ensure compliance with laws regulating commercial
        driving schools. (Section 1)

The effective date of the bill is July 1, 2026. (Section 2)

FISCAL OR ECONOMIC IMPACT:




STORAGE NAME: h0953b.TED
DATE: 2/13/2026
                                                                                                                                             1
                                                                                                                        HB 953
STATE GOVERNMENT:
DHSMV may experience a reduction in costs associated with enforcing commercial driving school regulations.
However, the extent of any savings may depend on the number of interagency agreements the department enters
into and the number of commercial driving schools impacted by such agreements.

LOCAL GOVERNMENT:
County tax collectors that enter into interagency agreements with DHSMV may incur indeterminate costs
associated with enforcing regulations related to commercial driving schools. These costs could vary based on the
scope of responsibilities and the number of commercial driving schools operating within the county.

RELEVANT INFORMATION
SUBJECT OVERVIEW:
Commercial Driving Schools
Commercial driving schools provide education related to driving skills, traffic laws, road safety, and substance
abuse. They also teach behind-the-wheel skills for driving non-commercial vehicles to prepare drivers to take the
Class E 1 skills test. 2

Except for truck driving schools, 3 the Department of Highway Safety and Motor Vehicles (DHSMV) oversees and
licenses all commercial driving schools. 4 A person or entity may not operate a commercial driving school without
first obtaining a license from DHSMV. 5 To obtain a license, the applicant submits an application to DHSMV and if
DHSMV approves the application, the applicant must pay the license fee. Once the license fee is paid, DHSMV then
issues the appropriate license. A license for a commercial driving school is valid for one year from the date of
issuance and is not transferable. 6

Commercial Driving School Instructors, Agents, and Vehicles
A person may not be compensated for giving instructions on operating motor vehicles or act as a driving school
instructor without first obtaining an instructor's certificate from DHSMV. 7 An instructor’s certificate is only valid in
connection with the driving school or schools listed on the certificate or in connection with a driver education
course offered by a district school board. 8 Similarly, a person may not serve as an agent for a commercial driving
school without first obtaining an agent identification card from DHSMV. An agent identification card is only valid in
connection with the commercial driving school or schools listed on the card. 9

A motor vehicle owned or controlled by a commercial driving school may not be used to give driving instructions
until the licensee has obtained a school vehicle identification certificate from DHSMV. Such vehicles must also meet
DHSMV’s safety requirements. 10




1 A Class E driver license authorizes a person to drive non-commercial vehicles with a Gross Vehicle Weight Rating of less than

26,001 pounds. Department of Highway Safety and Motor Vehicles, Driver License & ID Cards, General Information (last visited
February 1, 2026). See also, s. 322.54(2)(d), F.S.
2 Department of Highway Safety and Motor Vehicles, Commercial Driving Schools Overview (last visited February 1, 2026).
3 Truck driving schools are licensed by the Commission for Independent Education. See, ch. 1005, F.S.
4 S. 488.01, F.S.
5 Id. See also, s. 488.02, F.S., providing DHSMV with rulemaking authority regarding commercial driving schools.
6 S. 488.03, F.S.
7 S. 488.04(1), F.S.
8 Id. An applicant for an instructor's certificate must take special eye tests, written tests, and road tests and provide DHSMV

proof of his or her qualifications and ability as a driving instructor.
9 S. 488.045, F.S.
10 S. 488.05, F.S. Vehicle requirements for commercial driving schools are codified in Rule 15A-11.010(1), F.A.C.

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                                                                                                           HB 953
Revocation or Suspension of License or Certificate Related to Commercial Driving Schools
DHSMV may suspend or revoke any license or certificate related to commercial driving schools if the holder of the
license or certificate or an instructor, agent, or employee of the school has:
    • Violated statutory provisions relating to commercial driving schools.
    • Been convicted of, pled no contest to, or had adjudication withheld for any felony offense or misdemeanor
        offense, as shown by a fingerprint-based criminal background check.
    • Committed any fraud or willful misrepresentation in applying for or obtaining a license.
    • Solicited business on any premises, including parking areas, used by DHSMV or a tax collector for the
        purpose of licensing drivers. 11

Commercial Driving School Fees and Distribution
All fees DHSMV receives related to commercial driving schools are deposited in the General Revenue Fund. 12 The
statutory fees are as follows:
     • Commercial Driving School Fees:
            o License application fee: $50.
            o Initial license fee: $200.
            o Annual license renewal fee: $100.
     • Instructor or Agent Fees:
            o Instructor or agent application fee: $25.
            o Annual instructor or agent renewal fee: $10.
            o Duplicate instructor certificate fee: $2.
     • Vehicle-Related Fees:
            o Vehicle identification certificate application fee: $15.
            o Annual vehicle renewal fee: $10.13

Penalties
A commercial driving school that violates the law concerning its operation or any of its implementing rules or
regulations 14 is guilty of a first-degree misdemeanor, punishable by a term of imprisonment not exceeding one
year, 15 a fine of up to $1,000, 16 or both.

Application for a Class E Driver License
Current law requires DHSMV to examine every applicant for a driver’s license. For a Class E driver license (the
standard type of license for all non-commercial drivers), the examination must include:
    • A test of the applicant's eyesight.
    • A test of the applicant's hearing.
    • A test of the applicant's ability to read and understand highway signs regulating, warning, and directing
       traffic; his or her knowledge of the traffic laws of this state.
    • An actual demonstration of ability to exercise ordinary and reasonable control in the operation of a motor
       vehicle. 17

Duties of County Tax Collectors
Among other duties, county tax collectors serve as DHSMV’s agents for purposes of motor vehicle and vessel
registrations, title applications, and for the issuance of driver licenses. County tax collectors are funded from fees


11 S. 488.06, F.S.
12 S. 488.08, F.S.
13 These fees are codified in various provision of ch. 488, F.S.
14 Ch. 15A-11, F.A.C.
15 S. 775.082(4)(a), F.S.
16 S. 775.083(1)(d), F.S.
17 S. 322.12(3), F.S. Beginning July 1, 2026, an applicant who is found to have cheated during, or to have otherwise

circumvented, any portion of the examination must retake the examination. See s. 7 of 2025-125, L.O.F.
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                                                                                                              HB 953
or commissions 18 from services rendered. 19 For example, the county tax collector charges a $6.25 service fee for
providing driver license and identification card services. 20

                                                      BILL HISTORY
                                                                                              STAFF
                                                                                            DIRECTOR/             ANALYSIS
COMMITTEE REFERENCE                               ACTION                  DATE             POLICY CHIEF         PREPARED BY
Government Operations                             18 Y, 0 N             2/11/2026             Toliver               Lines
Subcommittee
Transportation & Economic                                                                       Davis               Andeara
Development Budget
Subcommittee
State Affairs Committee




18 S. 192.091(2), F.S.
19 Alachua County Tax Collector, Tax Collector Duties and Responsibilities (Last visited February 1, 2026). S. 322.135, F.S.,

provides that tax collectors are DHSMV’s agents for the purpose of issuing driver license.
20 S. 322.135(1)(a), F.S.

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F   L      O   R    I   D   A    H   O   U   S   E      O   F      R   E   P    R   E   S   E   N   T   A   T   I   V   E   S




           HB 953                                                                                               2026




    1                                         A bill to be entitled
    2               An act relating to commercial driving schools;
    3               creating s. 488.09, F.S.; authorizing the Department
    4               of Highway Safety and Motor Vehicles to enter into
    5               interagency agreements with tax collectors for a
    6               specified purpose; specifying that such an interagency
    7               agreement is a delegation of authority of the
    8               department to the tax collector; providing that such
    9               an interagency agreement may include, but need not be
10                  limited to, certain grants of authority; providing an
11                  effective date.
12
13         Be It Enacted by the Legislature of the State of Florida:
14
15                  Section 1.        Section 488.09, Florida Statutes, is created to
16         read:
17                  488.09      Interagency agreements with tax collectors.—The
18         Department of Highway Safety and Motor Vehicles may enter into
19         interagency agreements with tax collectors authorizing such tax
20         collectors to enforce this chapter. An interagency agreement
21         entered into under this section is a delegation of the authority
22         of the department to the tax collector. Such an interagency
23         agreement may include, but need not be limited to, grants of
24         authority to the tax collector, or his or her agent, to do any
25         of the following:

                                                         Page 1 of 2

        CODING: Words stricken are deletions; words underlined are additions.
                                                                                                                hb953-00
F   L   O   R    I   D   A    H   O   U   S   E      O   F      R   E   P    R   E   S   E   N   T   A   T   I   V   E   S




        HB 953                                                                                               2026




26               (1)     Prohibit licensees operating commercial driving
27      schools, and their agents, from entering upon the tax
28      collector's premises, including its parking areas, unless such
29      licensees and agents are seeking tax collector services in their
30      personal capacities.
31               (2)     Prohibit any course of conduct by licensees operating
32      commercial driving schools, and their agents, which operates or
33      would operate as a fraud or deceit upon a person, the
34      department, or the tax collector.
35               (3)     Prohibit any transaction, practice, or course of
36      business related to a commercial driving school which undermines
37      the integrity of the driver license issuance process.
38               (4)     Require persons licensed to operate commercial driving
39      schools, and their agents, to present pertinent licenses, agent
40      identification cards, and certificates issued under this chapter
41      upon demand of a law enforcement officer, a department employee,
42      or an employee of the tax collector.
43               (5)     Enter the premises where a commercial driving school
44      is located to ensure compliance with state and local laws
45      regulating the business of commercial driving schools.
46               Section 2.        This act shall take effect July 1, 2026.




                                                      Page 2 of 2

     CODING: Words stricken are deletions; words underlined are additions.
                                                                                                             hb953-00
CS/HB 1177
                                    FLORIDA HOUSE OF REPRESENTATIVES
                                              BILL ANALYSIS
      This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: CS/HB 1177                                                     COMPANION BILL: SB 1512 (Burgess)
TITLE: Spaceport Operations and Space Florida                          LINKED BILLS: HB 1179 Sirois
SPONSOR(S): Sirois                                                     RELATED BILLS: None
Committee References
                  Ways & Means                                                  Transportation & Economic Development Budget
                  18 Y, 1 N, As CS                                    

SUMMARY
Effect of the Bill:
The bill provides that certain property being used by a private lessee pursuant to a project authorized by Space
Florida may qualify for a property tax exemption, and creates a sales tax exemption for certain machinery and
equipment owned by Space Florida and leased pursuant to a project authorized by Space Florida. In addition, the
bill provides that Space Florida is not subject to the competitive bidding requirements of s. 255.20, F.S., when
purchasing professional or construction services, or both, using funds that are not appropriated by the Legislature.

The bill also provides that operational oversight, management, and day-to-day administration of each spaceport in
Florida is vested in the spaceport’s director or commander and requires each spaceport to develop and maintain an
operational governance plan consistent with Space Florida’s statewide strategic plan. The bill requires each
spaceport to maintain an updated list of spaceport site readiness development projects and specifies the types of
projects to be included on the list. Additionally, the bill defines the term “quintimodal transportation hub” and
requires Space Florida to enhance and promote development and use of such hubs in Florida.

Fiscal or Economic Impact:
The Revenue Estimating Conference has not estimated the impact of the bill. Staff estimates the provision that
extends a governmental property tax exemption to property used for projects authorized by Space Florida will have
a recurring negative impact on local government revenues beginning in Fiscal Year 2027-28. Staff estimates the
creation of a sales tax exemption for specified machinery and equipment to have a recurring impact of -$22 million
on General Revenue and -$6.2 million on local government revenue, beginning in Fiscal Year 2026-27.
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ANALYSIS
EFFECT OF THE BILL:
The bill provides that certain property being used by a non-governmental lessee pursuant to a project authorized
by the Space Florida board of directors is deemed to perform an essential governmental purpose and is exempt
from ad valorem (property) taxes. The bill also expands the term "governmental purpose" to include "a defense or
aerospace use." (Section 1)

This change to the definition of governmental purpose will first apply to the 2027 ad valorem tax roll. (Section 2)




STORAGE NAME: h1177a.TED
DATE: 2/13/2026
                                                                                                                                            1
                                                                                                            CS/HB 1177
The bill exempts from sales and use tax the lease of tangible personal property by a private lessee, if:
         • The property is owned by Space Florida;
         • The property is required to be used by the lessee solely in connection with a defense or aerospace
            contract, program, or project and that use restriction is contained in the lease; and
         • The lessee furnishes Space Florida with an affidavit attesting that the property will meet these
            requirements for the duration of the lease.
If a person provides a false affidavit to receive the exemption, that person is liable for back taxes and penalties
provided by law. 1 (Section 3)

The bill provides that Space Florida is not subject to the competitive bidding requirements of s. 255.20, F.S., when
purchasing professional or construction services, or both, using funds that are not appropriated by the Legislature.
The bill requires that for such purchases Space Florida attest in writing that the funds used are not appropriated by
the legislature. (Section 4)

The bill distinguishes the authority of individual spaceports in relation to Space Florida’s authority. In particular,
the bill provides that, notwithstanding any other provision of Space Florida’s governing statutes, authority over the
operational oversight, management, and day-to-day administration of each spaceport shall be vested in the
spaceport director or commander 2 for that facility. The bill prohibits Space Florida from exercising direct control
over local operational decisions unless specifically requested in writing by the spaceport director or commander or
required to comply with applicable federal law or regulation. The bill provides that these terms do not diminish
Space Florida’s authority to finance, lease, or own spaceport facilities or to coordinate economic development
initiatives across multiple spaceport territories. Further, the bill specifies that Space Florida is responsible for
statewide strategic planning, financing, economic development, and intergovernmental coordination. These
provisions do not apply to federal property. (Sections 5 and 7)

The bill requires each spaceport to develop and maintain an operational governance plan consistent with Space
Florida's statewide strategic plan. Each spaceport must submit its plan annually to Space Florida. The bill provides
that these operational governance plans are not subject to approval by Space Florida. (Section 7)

The bill also requires each spaceport to maintain an updated list of spaceport site readiness development projects
consistent with its operational governance plan and with Space Florida's spaceport master plan. The bill specifies
that the projects to be included on this list include, but are not limited to, utility and commodity supply extension,
transportation infrastructure expansion, environmental reviews, and similar activities that, if completed, will
support the future expansion of spaceport operations and related space and hypersonic industry activities, such as
payload processing, manufacturing, and testing. Each spaceport must submit its project list annually to Space
Florida. (Section 7)

The bill requires Space Florida, in coordination with the Department of Transportation (DOT), metropolitan
planning organizations, and local governments, to enhance and promote the development and use of quintimodal
transportation hubs in this state. The bill defines a quintimodal transportation hub as a spaceport territory within
which interconnected transportation facilities are available to move people or property by means of road, railroad,
airport, seaport, and spaceport facilities. (Sections 5 and 6)

The bill updates cross references to conform to the provisions of the bill. (Sections 8, 9, 10)

The bill is effective July 1, 2026. (Section 11)

1 Section 212.085, F.S., provides that when a person fraudulently issues a certificate or other written statement for the purpose

of evading sales tax, that person is liable for the payment of tax, a mandatory penalty of 200% of the tax, and a fine or other
punishment as provided by law for a conviction of a third-degree felony.
2 The bill defines "spaceport director or commander" to mean “the individual designated by the governing body, agency, or

military authority of a spaceport territory to administer the operations, maintenance, safety, and local agreements of that
facility.”
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                                                                                                                                  2
                                                                                                              CS/HB 1177

FISCAL OR ECONOMIC IMPACT:

STATE GOVERNMENT:
The Revenue Estimating Conference has not estimated the impact of the bill. Staff estimates the creation of a sales
tax exemption for specified machinery and equipment to have a recurring impact of -$22 million on General
Revenue beginning in Fiscal Year 2026-27. The bill creates new responsibilities and requirements for Florida’s
spaceports and Space Florida. The costs of the reporting, planning, and coordinating requirements provided in the
bill will be absorbed within the existing resources of Florida’s spaceports and Space Florida.

LOCAL GOVERNMENT:
The Revenue Estimating Conference has not estimated the impact of the bill. Staff estimates the provision that
extends a governmental property tax exemption to property used for projects authorized by Space Florida will
have a recurring negative impact on local government revenues beginning in Fiscal Year 2027-28. Staff estimates
the creation of a sales tax exemption for specified machinery and equipment to have a recurring impact -$6.2
million on local government revenue, beginning in Fiscal Year 2026-27. The bill creates new responsibilities and
requirements for spaceports which are controlled by local airport authorities. The costs of the reporting, planning,
and coordinating requirements provided in the bill will be absorbed within the existing resources of those
spaceports.


RELEVANT INFORMATION
SUBJECT OVERVIEW:
Space Florida

The Legislature passed the Space Florida Act in 2006, 3 which consolidated Florida’s three existing space entities –
Florida Space Authority, Florida Space Research Institute, and Florida Aerospace Finance Corporation – into a
single entity called Space Florida. 4 Space Florida is established as an independent special district, a body politic and
corporate, and a subdivision of the state. 5 Space Florida is subject to the provisions of the Uniform Special District
Accountability Act, which governs issues like operations, financial reporting, taxation, assessments, elections,
compliance with general law, and comprehensive planning. 6

Space Florida’s objectives include supporting the growth and development of a sustainable and world-leading
aerospace industry in Florida. 7 Space Florida acts as Florida’s point of contact for state aerospace-related activities
with federal agencies, the military, state agencies, businesses, and the private sector. 8 Space Florida is authorized
to purchase or construct facilities, set rates, fees, and charges for the use of facilities, undertake joint financing with
municipalities or private sector entities, and execute contracts with persons or spaceport users to facilitate the
financing, construction, leasing, or sale of any project. 9

Powers and Duties of Space Florida
Florida law provides certain powers to Space Florida, including, but not limited to: 10
    • Using a corporate seal;


3 Ch. 2006-60, Laws of Fla.
4 See ss. 331.301, F.S., through 331.371, F.S.
5 S. 331.302(1), F.S.
6 S. 331.302(5), F.S.
7 S. 331.302(1), F.S.
8 S. 331.3011(3), F.S.
9 S. 331.305, F.S.
10 Id.

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                                                                                                                          3
                                                                                                          CS/HB 1177
    •    Using patents, copyrights, and trademarks;
    •    Lending and investing money;
    •    Acquiring certain properties;
    •    Executing contracts;
    •    Issuing revenue bonds;
    •    Making expenditures for entertainment and travel expenses and business clients, guests, and other
         authorized persons; and
    •    Fixing and collecting fees, loan payments, rental payments, and other charges in connection with financing
         agreements.

Florida law also gives Space Florida certain duties, including, but not limited to, creating a business plan, entering
into agreements and cooperating with other state agencies, and consulting with appropriate federal agencies. 11
Specifically, Space Florida is required to:
    • Enter into agreements with the Department of Education, DOT, the Department of Commerce, and
        CareerSource Florida. 12
    • In cooperation with the Department of Commerce, collaborate to develop a plan to retain, expand, attract,
        and create aerospace industry entities, public or private, which results in the creation of high-value-added
        businesses and jobs in Florida. 13
    • Develop, in cooperation with the Department of Commerce, a plan to provide financing assistance to
        aerospace businesses. 14
    • Carry out its responsibilities for spaceport operations by: 15
            o Seeking federal support and developing partnerships to renew and upgrade the infrastructure and
                 technologies at the Cape Canaveral Air Force Station, the John F. Kennedy Space Center, and the
                 Eastern Range.
            o Supporting federal efforts to clarify roles and responsibilities of federal agencies in an effort to
                 streamline access for commercial launch users.
            o Pursuing the development of commercial spaceports in the state in partnership with counties or
                 municipalities, the Federal Government, or private entities.
            o Promoting and facilitating launch activity within the state by supporting and assisting the efforts of
                 commercial launch operators to obtain authorization from federal agencies for launching from
                 Florida.
            o Consulting, as necessary, with the appropriate federal, state, and local authorities, including the
                 National Aeronautics and Space Administration, Federal Aviation Administration, Department of
                 Defense, DOT, Florida National Guard, and industry on establishing and operating spaceport
                 infrastructure and facilities in the state.

Board of Directors
The Space Florida board of directors is comprised of nine voting members and three ex officio, nonvoting
members. The governor (or designee of the governor) serves ex officio as the chair and a voting member of the
board and appoints five additional voting board members with experience in the aerospace industry, bond finance,
a relevant academic field, or other specified airport or aircraft operations. The remainder of the voting board
members consists of the Secretary of Transportation, one member appointed by the President of the Senate, and
one member appointed by the Speaker of the House of Representatives.

The governor selects the three ex officio, nonvoting members of the board, which consist of a representative of the
Jacksonville Aviation Authority, a representative of the Titusville-Cocoa Airport Authority, and an employee or
official of a port district or port authority. 16

11 S. 331.3051, F.S.
12 S. 331.3051(2), F.S.
13 S. 331.3051(3), F.S.
14 S. 331.3051(6), F.S.
15 S. 331.3051(7), F.S.
16 S. 331.3081, F.S.

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                                                                                                                     CS/HB 1177

Ad Valorem Taxes

The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school districts, and some
special districts. The Florida Constitution reserves to local governments the authority to levy ad valorem taxes on
real and tangible personal property. 17 Ad valorem taxes are levied annually by local governments based on the
value of real and tangible personal property as of January 1 of each year. 18

The Florida Constitution requires that all property be assessed at just value for ad valorem tax purposes, 19 and
provides for specified assessment limitations, property classifications, and exemptions. 20 After the property
appraiser considers any assessment limitation or use classification affecting the just value of a parcel of real
property, an assessed value is produced. The assessed value is then reduced by any exemptions to produce the
taxable value. 21

Unless expressly exempted from taxation, all real and personal property and leasehold interests in the state are
subject to taxation. 22 The Florida Constitution limits the Legislature’s authority to grant an exemption or
assessment limitation from taxes, 23 and any modifications to existing ad valorem tax exemptions or limitations
must be consistent with the constitutional provision authorizing the exemption or limitation. 24

Ad Valorem Exemption for Governmental Entities

Property that is government-owned and serves a governmental, municipal, or public purpose is exempt from ad
valorem taxation, with certain exceptions. 25 Leasehold interests in property of the United States, of the state or any
of its political subdivisions, or of municipalities, agencies, authorities, and other public bodies corporate of the
state, are exempt from ad valorem taxation only when the lessee serves or performs a governmental, municipal, or
public purpose or function, or if the lessee is an organization using the property exclusively for literary, scientific,
religious, or charitable purposes. 26 This exemption is deemed to be met if the lessee performs a function or serves
a purpose which could properly be performed or served by an appropriate governmental unit or which would be a
valid subject for the allocation of public funds. 27

The term “governmental purpose” includes a direct use of property on federal lands in connection with the Federal
Government’s Space Exploration Program or spaceport activities. 28 Real property and tangible personal property
owned by the Federal Government or Space Florida and used for defense and space exploration purposes or in
support of such purposes is also considered an essential national governmental purpose and is exempt. 29


17 FLA. CONST. art. VII, ss. 1(a), 9(a).
18 Section 192.001(12), F.S., defines “real property” as land, buildings, fixtures, and all other improvements to land. The terms

“land,” “real estate,” “realty,” and “real property” may be used interchangeably. Section 192.001(11)(d), F.S., defines “tangible
personal property” as all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in
Art. VII, s. 1(b) of the Florida Constitution and elsewhere defined) capable of manual possession and whose chief value is
intrinsic to the article itself.
19 FLA. CONST. art. VII, s. 4.
20 FLA. CONST. art. VII, ss. 3, 4, and 6.
21 S. 196.031, F.S.
22 S. 196.001, F.S.; see also Sebring Airport Authority v. McIntyre, 642 So. 2d 1072, 1073 (Fla. 1994), noting exemptions are

strictly construed against the party claiming them.
23 Archer v. Marshall, 355 So. 2d 781, 784 (Fla. 1978).
24 Sebring Airport Auth. v. McIntyre, 783, So. 2d 238, 248 (Fla. 2001); Archer v. Marshall, 355 So. 2d 781, 784. (Fla. 1978); Am Fi

Inv. Corp v. Kinney, 360 So. 2d 415 (Fla. 1978); see also Sparkman v. State, 58 So. 2d 431, 432 (Fla. 1952).
25 Section 196.199(1)(a)-(d), F.S.
26 Sections 196.199(2)(a) and (c) and (4), F.S.
27 Section 196.012(6), F.S.
28 “Spaceport activities” means activities directed or sponsored by Space Florida on spaceport territory pursuant to its powers

and responsibilities under the Space Florida Act. See s. 212.02(22), F.S.
29 Section 196.012(6), F.S.

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Additionally, any activity undertaken by a lessee which is permitted under the terms of its lease of real property
designated as a public airport 30 by municipalities, agencies, special districts, authorities, or other public bodies
corporate and public bodies politic of the state, a spaceport, 31 or which is located in a deepwater port identified in
s. 403.021(9)(b), F.S., and owned by one of the foregoing governmental units, subject to a leasehold or other
possessory interest of a nongovernmental lessee that is deemed to perform an aviation, airport, aerospace,
maritime, or port purpose or operation is deemed an activity that serves a governmental, municipal, or public
purpose. 32

Sales Tax

Florida’s sales and use tax is a six percent levy 33 on retail sales of a wide array of tangible personal property,
admissions, and transient lodgings, unless expressly exempted. Generally, the sales tax is added to the price of a
taxable good and collected by the dealer from the purchaser at the time of sale.

In addition to the state sales tax, counties have been granted limited authority to levy a discretionary sales surtaxes
for specific purposes on all transactions occurring in the county subject to the state sales tax in ch. 212, F.S., and on
communications services as defined in ch. 202, F.S. 34 A discretionary sales surtax is based on the rate in the county
where the taxable goods or services are delivered into or sold. The surtax does not apply to the sales price above
$5,000 on any item of tangible personal property.

Certain machinery and equipment used in semiconductor, defense, or space technology production is already
exempt from sales and use taxation. 35 This existing exemption applies to:
   • Industrial machinery and equipment used in semiconductor technology facilities certified by the
        Department of Commerce 36 to manufacture, process, compound, or produce semiconductor technology
        products for sale or for use by these facilities. 37
   • Industrial machinery and equipment used in defense or space technology facilities that is certified by the
        Department of Commerce 38 to design, manufacture, assemble, process, compound, or produce defense
        technology products or space technology products for sale or for use by these facilities.

Public Works Projects

Chapter 255, F.S., provides the procurement process for public construction works. A public works project is an
activity that is paid for with any state-appropriated funds and involves the construction, maintenance, repair,
renovation, remodeling, or improvement of a building, road, street, sewer, storm drain, water system, site
development, irrigation system, reclamation project, gas or electrical distribution system, gas or electrical
substation, or other facility, project, or portion thereof owned in whole or in part by any political subdivision. 39


30 “Public-use airport” means any publicly owned airport which is used or to be used for public purposes. See s. 332.004(14),

F.S.
31 “Spaceport” means any area of land or water, or any manmade object or facility located therein, developed by Space Florida

under this act, which area is intended for public use or for the launching, takeoff, and landing of spacecraft and aircraft, and
includes any appurtenant areas which are used or intended for public use, for spaceport buildings, or for other spaceport
facilities, spaceport projects, or rights-of-way. See s. 331.303, F.S.
32 Section 196.012(6), F.S.
33 Section 212.05, F.S.
34 The tax rates, duration of the surtax, method of imposition, and proceed uses are individually specified in s. 212.055, F.S.

General limitations, administration, and collection procedures are set forth in s. 212.054, F.S.
35 Section 212.08(5)(j), F.S.
36 Section 212.08(5)(j)5., F.S.
37 Under section 212.08(5)(j)1.a., F.S., industrial machinery and equipment includes molds, dies, machine tooling, other

appurtenances or accessories to machinery and equipment, testing equipment, test beds, computers, and software, whether
purchased or self-fabricated, and, if self-fabricated, includes materials and labor for design, fabrication, and assembly.
38 Section 212.08(5)(j)5., F.S.
39 Section 255.0992(1)(b), F.S.

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Section 255.20, F.S., requires governmental entities to competitively award each project that is estimated to cost
more than $300,000 to an appropriately licensed contractor. For electrical work, a governmental entity must
competitively bid a project that is estimated to cost more than $75,000. 40

The term “competitively award” means to award contracts based on the submission of sealed bids, proposals
submitted in response to a request for proposal, proposals submitted in response to a request for qualifications, or
proposals submitted for competitive negotiation. 41

Except as required by federal or state law, the state or any political subdivision 42 that contracts for a public works
project may not: 43
   • Prevent a certified, licensed, or registered contractor, subcontractor, or material supplier or carrier, from
        participating in the bidding process based on the geographic location of the headquarters or offices of the
        party, unless the local government is the sole source of funding for the project;
   • Require a contractor, subcontractor, or material supplier or carrier engaged in the project to:
             o Pay employees a predetermined amount of wages or prescribe any wage rate;
             o Provide employees a specified type, amount, or rate of employee benefits;
             o Control, limit, or expand staffing; or
             o Recruit, train, or hire employees from a designated, restricted, or single source.
   • Prohibit any contractor, subcontractor, or material supplier or carrier from submitting a bid on the project
        if such individual is able to perform the work described and is qualified, licensed, or certified as required by
        state law.

Spaceports in Florida
Under Florida law, a spaceport is defined as any area of land or water developed by Space Florida and intended for
public use or for the launching, takeoff, and landing of spacecraft and aircraft, including any appurtenant areas
which are used or intended for public use, for spaceport buildings, or for other spaceport facilities, spaceport
projects, or rights-of-way. 44 Florida law designates certain real property within the state as “spaceport territory,” 45
including Cape Canaveral Spaceport in Brevard County, Cecil Spaceport in Duval County, Eglin Air Force Base in
Okaloosa County, Cape San Blas in Gulf County, Space Coast Regional Airport and Spaceport in Brevard County,
Homestead Air Reserve Base in Miami-Dade County, and Tyndall Air Force Base in Bay County. 46

The Federal Aviation Administration (FAA) is responsible for licensing launch and reentry operations at
commercial spaceports. 47 An FAA license is not required for space activities that the federal government carries
out for its own purposes, such as some NASA or U.S. Department of Defense launches. 48 Currently, three Florida
spaceports are licensed by the FAA. The Cape Canaveral Spaceport is licensed by the FAA for vertical and
horizontal launch and for reentry operations. 49 Cecil Spaceport, operated by the Jacksonville Aviation Authority,

40 Section 255.20(1), F.S.
41 Section 255.20(1), F.S.
42 “Political subdivision” means a separate agency or unit of local government created or established by law or ordinance and

the officers thereof. The term includes, but is not limited to, a county; a city, town, or other municipality; or a department,
commission, authority, school district, taxing district, water management district, board, public corporation, institution of
higher education, or other public agency or body thereof authorized to expend public funds for construction, maintenance,
repair, or improvement of public works. See s. 255.0992(1)(a), F.S.
43 Section 255.0992, F.S.
44 S. 331.303(17), F.S.
45 S. 331.304, F.S.
46 Space Florida, Spaceport System Territory, https://www.spaceflorida.gov/spaceport-system-territory (last visited Feb. 8,

2026).
47 U.S. Department of Transportation, Federal Aviation Administration, Commercial Space Transportation Activities,

https://www.faa.gov/newsroom/commercial-space-transportation-activities (last visited Feb. 8, 2026).
48 Id.
49 U.S. Department of Transportation, Federal Aviation Administration, Spaceports by State,

https://www.faa.gov/space/spaceports_by_state#fl_sflc (last visited Feb. 8, 2026).
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and Space Coast Spaceport, operated by the Titusville-Cocoa Airport Authority, are licensed by the FAA for
horizontal launch operations. 50

Spaceport Planning

Space Florida must develop a spaceport master plan for expansion and modernization of space transportation
facilities within spaceport territories. The plan must contain recommended projects to meet current and future
commercial, national, and state space transportation requirements. Further, the plan must identify appropriate
funding levels and include recommendations on appropriate sources of revenue that may be developed to
contribute to the State Transportation Trust Fund.

Space Florida must submit the spaceport master plan to any appropriate metropolitan planning organization for
review of intermodal impacts and to DOT for inclusion in its five-year work program of qualifying aerospace
discretionary capacity improvement projects. Subject to availability of appropriated funds, DOT may participate in
the capital cost of such projects.

Quintimodal Transportation Hubs
Brevard County hosts the world’s only quintimodal transportation hub, providing access to five modes of
transportation: space, air, rail, sea, and road. 51

                                                          BILL HISTORY
                                                                                                    STAFF
                                                                                                  DIRECTOR/               ANALYSIS
COMMITTEE REFERENCE                                 ACTION                     DATE              POLICY CHIEF           PREPARED BY
Ways & Means Committee                           18 Y, 1 N, As CS            2/10/2026             Aldridge                 Berg

THE CHANGES ADOPTED BY THE                      •    Revised sales tax exemption language for clarity;
COMMITTEE:                                      •    Provided that authority over operational oversight, management, and
                                                     day-to-day administration of each spaceport in Florida is vested in the
                                                     spaceport’s director or commander;
                                                •    Required each spaceport to develop and maintain an operational
                                                     governance plan consistent with Space Florida’s statewide strategic
                                                     plan;
                                                •    Required each spaceport to maintain an updated list of spaceport site
                                                     readiness development projects and specifies the types of projects to
                                                     be included on the list;
                                                •    Provided that powers and duties specified for spaceports under new
                                                     section do not apply to federal property; and
                                                •    Defined the term “quintimodal transportation hub” and required Space
                                                     Florida to enhance and promote development and use of such hubs in
                                                     Florida.
Transportation & Economic                                                                     Davis            McAuliffe
Development Budget
Subcommittee

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   THIS BILL ANALYSIS HAS BEEN UPDATED TO INCORPORATE ALL OF THE CHANGES DESCRIBED ABOVE.
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50 Id.
51 NASA, Partnerships, Partnering with Kennedy Space Center, https://public.ksc.nasa.gov/partnerships/partnering-with-

ksc/benefits-of-partnership/five-modes-of-transportation/ (last visited Feb. 8, 2026).
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           CS/HB 1177                                                                                           2026




    1                                         A bill to be entitled
    2              An act relating to spaceport operations and Space
    3              Florida; amending s. 196.012, F.S.; revising the
    4              definition of the term "governmental purpose";
    5              providing applicability; amending s. 212.08, F.S.;
    6              providing an exemption from the sales and use tax for
    7              defense or aerospace machinery and equipment;
    8              requiring an affidavit; providing penalties; providing
    9              liability under certain conditions; authorizing the
10                 Department of Revenue to adopt rules; amending s.
11                 331.302, F.S.; providing that Space Florida is not an
12                 agency and is not subject to certain bidding and
13                 contract procedures under certain conditions; amending
14                 s. 331.303, F.S.; defining the terms "quintimodal
15                 transportation hub" and "spaceport director or
16                 commander"; amending s. 331.3051, F.S.; requiring
17                 Space Florida to enhance and promote the development
18                 and use of quintimodal transportation hubs in this
19                 state; creating s. 331.3052, F.S.; providing powers
20                 and duties of spaceport operators; providing
21                 applicability and construction; amending ss. 330.41,
22                 331.310, and 692.201, F.S.; conforming cross-
23                 references; providing an effective date.
24
25         Be It Enacted by the Legislature of the State of Florida:

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        CS/HB 1177                                                                                           2026




26
27              Section 1.         Subsection (6) of section 196.012, Florida
28      Statutes, is amended to read:
29              196.012       Definitions.—For the purpose of this chapter, the
30      following terms are defined as follows, except where the context
31      clearly indicates otherwise:
32              (6)     Governmental, municipal, or public purpose or function
33      shall be deemed to be served or performed when the lessee under
34      any leasehold interest created in property of the United States,
35      the state or any of its political subdivisions, or any
36      municipality, agency, special district, authority, or other
37      public body corporate of the state is demonstrated to perform a
38      function or serve a governmental purpose which could properly be
39      performed or served by an appropriate governmental unit or which
40      is demonstrated to perform a function or serve a purpose which
41      would otherwise be a valid subject for the allocation of public
42      funds. For purposes of the preceding sentence, an activity
43      undertaken by a lessee which is permitted under the terms of its
44      lease of real property designated as an aviation area on an
45      airport layout plan which has been approved by the Federal
46      Aviation Administration and which real property is used for the
47      administration, operation, business offices and activities
48      related specifically thereto in connection with the conduct of
49      an aircraft full service fixed base operation which provides
50      goods and services to the general aviation public in the

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        CS/HB 1177                                                                                           2026




51      promotion of air commerce shall be deemed an activity which
52      serves a governmental, municipal, or public purpose or function.
53      Any activity undertaken by a lessee which is permitted under the
54      terms of its lease of real property designated as a public
55      airport as defined in s. 332.004(14) by municipalities,
56      agencies, special districts, authorities, or other public bodies
57      corporate and public bodies politic of the state, a spaceport as
58      defined in s. 331.303, or which is located in a deepwater port
59      identified in s. 403.021(9)(b) and owned by one of the foregoing
60      governmental units, subject to a leasehold or other possessory
61      interest of a nongovernmental lessee that is deemed to perform
62      an aviation, airport, aerospace, maritime, or port purpose or
63      operation shall be deemed an activity that serves a
64      governmental, municipal, or public purpose. The use by a lessee,
65      licensee, or management company of real property or a portion
66      thereof as a convention center, visitor center, sports facility
67      with permanent seating, concert hall, arena, stadium, park, or
68      beach is deemed a use that serves a governmental, municipal, or
69      public purpose or function when access to the property is open
70      to the general public with or without a charge for admission. If
71      property deeded to a municipality by the United States is
72      subject to a requirement that the Federal Government, through a
73      schedule established by the Secretary of the Interior, determine
74      that the property is being maintained for public historic
75      preservation, park, or recreational purposes and if those

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         CS/HB 1177                                                                                           2026




76       conditions are not met the property will revert back to the
77       Federal Government, then such property shall be deemed to serve
78       a municipal or public purpose. The term "governmental purpose"
79       also includes a direct use of property on federal lands in
80       connection with the Federal Government's Space Exploration
81       Program, a defense or aerospace use, or spaceport activities as
82       defined in s. 212.02(22). Real property and tangible personal
83       property owned by the Federal Government or Space Florida and
84       used for defense and space exploration purposes, including any
85       use within this state by a private lessee for a defense or
86       aerospace contract, program, or project authorized by the board
87       of directors of Space Florida, or which is put to a use in
88       support thereof shall be deemed to perform an essential national
89       governmental purpose and shall be exempt. "Owned by the lessee"
90       as used in this chapter does not include personal property,
91       buildings, or other real property improvements used for the
92       administration, operation, business offices and activities
93       related specifically thereto in connection with the conduct of
94       an aircraft full service fixed based operation which provides
95       goods and services to the general aviation public in the
96       promotion of air commerce provided that the real property is
97       designated as an aviation area on an airport layout plan
98       approved by the Federal Aviation Administration. For purposes of
99       determination of "ownership," buildings and other real property
100      improvements which will revert to the airport authority or other

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         CS/HB 1177                                                                                           2026




101      governmental unit upon expiration of the term of the lease shall
102      be deemed "owned" by the governmental unit and not the lessee.
103      Also, for purposes of determination of ownership under this
104      section or s. 196.199(5), flight simulation training devices
105      qualified by the Federal Aviation Administration, and the
106      equipment and software necessary for the operation of such
107      devices, shall be deemed "owned" by a governmental unit and not
108      the lessee if such devices will revert to that governmental unit
109      upon the expiration of the term of the lease, provided the
110      governing body of the governmental unit has approved the lease
111      in writing. Providing two-way telecommunications services to the
112      public for hire by the use of a telecommunications facility, as
113      defined in s. 364.02(14), and for which a certificate is
114      required under chapter 364 does not constitute an exempt use for
115      purposes of s. 196.199, unless the telecommunications services
116      are provided by the operator of a public-use airport, as defined
117      in s. 332.004, for the operator's provision of
118      telecommunications services for the airport or its tenants,
119      concessionaires, or licensees, or unless the telecommunications
120      services are provided by a public hospital.
121              Section 2.         The amendments made by this act to s. 196.012,
122      Florida Statutes, first apply to the 2027 ad valorem tax roll.
123              Section 3.         Paragraph (w) is added to subsection (5) of
124      section 212.08, Florida Statutes, to read:
125              212.08       Sales, rental, use, consumption, distribution, and

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         CS/HB 1177                                                                                           2026




126      storage tax; specified exemptions.—The sale at retail, the
127      rental, the use, the consumption, the distribution, and the
128      storage to be used or consumed in this state of the following
129      are hereby specifically exempt from the tax imposed by this
130      chapter.
131              (5)      EXEMPTIONS; ACCOUNT OF USE.—
132              (w)      Defense or aerospace machinery and equipment.—
133              1.      Tangible personal property owned by Space Florida and
134      leased to a private entity pursuant to a lease, license, or
135      other written agreement is exempt from the tax imposed by this
136      chapter if the lease requires that the property be used by the
137      lessee solely in connection with a defense or aerospace
138      contract, program, or project authorized by the board of
139      directors of Space Florida pursuant to its powers under s.
140      331.305.
141              2.      The lessee must furnish Space Florida with an affidavit
142      affirming that the leased property will meet the conditions
143      specified in subparagraph 1. for the entire duration of the
144      lease, license, or other written agreement. The lessee shall
145      maintain a copy of such affidavit and is liable for the tax
146      imposed by this chapter if the leased property is used for a
147      nonqualifying purpose at any time during the term of the lease,
148      license, or other written agreement.
149              3.      A person furnishing a false affidavit to the vendor for
150      the purpose of evading payment of the tax imposed under this

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         CS/HB 1177                                                                                           2026




151      chapter is subject to the penalty set forth in s. 212.085 and as
152      otherwise provided by law.
153              4.      The department may adopt rules as necessary to
154      implement this paragraph.
155              Section 4.         Subsection (4) of section 331.302, Florida
156      Statutes, is amended to read:
157              331.302        Space Florida; creation; purpose.—
158              (4)(a)       Space Florida is not an agency as defined in ss.
159      216.011 and 287.012.
160              (b)      Space Florida is not an agency as defined in s.
161      287.055(2)(b) and is not subject to s. 255.20 when it purchases
162      professional services or construction services, or both, using
163      nonappropriated state funds. Space Florida must attest in
164      writing that such funds are nonappropriated.
165              Section 5.         Subsections (15) through (17) and (18) through
166      (21) of section 331.303, Florida Statutes, are renumbered as
167      subsections (16) through (18) and (20) through (23),
168      respectively, and new subsections (15) and (19) are added to
169      that section to read:
170              331.303        Definitions.—
171              (15)        "Quintimodal transportation hub" means a spaceport
172      territory within which interconnected transportation facilities
173      are available to move people or property by means of road,
174      railroad, airport, seaport, and spaceport facilities.
175              (19)        "Spaceport director or commander" means the

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         CS/HB 1177                                                                                           2026




176      individual designated by the governing body, agency, or military
177      authority of a spaceport territory to administer the operations,
178      maintenance, safety, and local agreements of that facility.
179              Section 6.         Subsections (16) and (17) of section 331.3051,
180      Florida Statutes, are renumbered as subsections (17) and (18),
181      respectively, and a new subsection (16) is added to that section
182      to read:
183              331.3051          Duties of Space Florida.—Space Florida shall:
184              (16)        In coordination with the Department of
185      Transportation, metropolitan planning organizations, and local
186      governments, enhance and promote the development and use of
187      quintimodal transportation hubs in this state.
188              Section 7.         Section 331.3052, Florida Statutes, is created
189      to read:
190              331.3052          Powers and duties of spaceport operators.—
191              (1)     Notwithstanding any other provision of this part,
192      authority over the operational oversight, management, and day-
193      to-day administration of each spaceport shall be vested in the
194      spaceport director or commander for that facility.
195              (2)     Space Florida shall be responsible for statewide
196      strategic planning, financing, economic development, and
197      intergovernmental coordination, but may not exercise direct
198      control over local operational decisions unless:
199              (a)     Specifically requested in writing by the spaceport
200      director or commander; or

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         CS/HB 1177                                                                                           2026




201              (b)     Required to comply with applicable federal law or
202      regulation.
203              (3)     Each spaceport shall develop and maintain an
204      operational governance plan consistent with Space Florida's
205      statewide strategic plan. Such plan must be submitted annually
206      to Space Florida, but is not subject to approval by Space
207      Florida.
208              (4)     Each spaceport shall maintain an updated list of
209      spaceport site readiness development projects consistent with
210      its operational governance plan and with Space Florida's
211      spaceport master plan developed under s. 331.360. Such projects
212      include, but are not limited to, utility and commodity supply
213      extension, transportation infrastructure expansion,
214      environmental reviews, and similar activities that, if
215      completed, will support the future expansion of spaceport
216      operations and related space and hypersonic industry activities
217      including, but not limited to, payload processing, system
218      manufacturing, and testing. Such list must be submitted annually
219      to Space Florida.
220              (5)     This section does not diminish Space Florida's
221      authority to finance, lease, or own spaceport facilities or to
222      coordinate economic development initiatives across multiple
223      spaceport territories.
224              (6)     The powers and duties provided in this section do not
225      apply to federal property.

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         CS/HB 1177                                                                                           2026




226              Section 8.         Paragraph (b) of subsection (2) of section
227      330.41, Florida Statutes, is amended to read:
228              330.41       Unmanned Aircraft Systems Act.—
229              (2)      DEFINITIONS.—As used in this act, the term:
230              (b)      "Critical infrastructure facility" means any of the
231      following, if completely enclosed by a fence or other physical
232      barrier that is obviously designed to exclude intruders, or if
233      clearly marked with a sign or signs which indicate that entry is
234      forbidden and which are posted on the property in a manner
235      reasonably likely to come to the attention of intruders:
236              1.      A power generation or transmission facility,
237      substation, switching station, or electrical control center.
238              2.      A chemical or rubber manufacturing or storage facility.
239              3.      A water intake structure, water treatment facility,
240      wastewater treatment plant, or pump station.
241              4.      A mining facility.
242              5.      A natural gas or compressed gas compressor station,
243      storage facility, or natural gas or compressed gas pipeline.
244              6.      A liquid natural gas or propane gas terminal or storage
245      facility.
246              7.      Any portion of an aboveground oil or gas pipeline.
247              8.      A refinery.
248              9.      A gas processing plant, including a plant used in the
249      processing, treatment, or fractionation of natural gas.
250              10.      A wireless or wired communications facility, including

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         CS/HB 1177                                                                                           2026




251      the tower, antennas, support structures, and all associated
252      ground-based equipment.
253              11.     A seaport as listed in s. 311.09(1), which need not be
254      completely enclosed by a fence or other physical barrier and
255      need not be marked with a sign or signs indicating that entry is
256      forbidden.
257              12.     An inland port or other facility or group of
258      facilities serving as a point of intermodal transfer of freight
259      in a specific area physically separated from a seaport.
260              13.     An airport as defined in s. 330.27.
261              14.     A spaceport territory as defined in s. 331.303 s.
262      331.303(19).
263              15.     A military installation as defined in 10 U.S.C. s.
264      2801(c)(4) and an armory as defined in s. 250.01.
265              16.     A dam as defined in s. 373.403(1) or other structures,
266      such as locks, floodgates, or dikes, which are designed to
267      maintain or control the level of navigable waterways.
268              17.     A state correctional institution as defined in s.
269      944.02 or a contractor-operated correctional facility authorized
270      under chapter 957.
271              18.     A secure detention center or facility as defined in s.
272      985.03, or a moderate-risk residential facility, a high-risk
273      residential facility, or a maximum-risk residential facility as
274      those terms are described in s. 985.03(44).
275              19.     A county detention facility as defined in s. 951.23.

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         CS/HB 1177                                                                                           2026




276              20.     A critical infrastructure facility as defined in s.
277      692.201.
278              Section 9.         Paragraph (e) of subsection (2) of section
279      331.310, Florida Statutes, is amended to read:
280              331.310       Powers and duties of the board of directors.—
281              (2)     The board of directors shall:
282              (e)     Prepare an annual report of operations as a supplement
283      to the annual report required under s. 331.3051(18) s.
284      331.3051(17). The report must include, but not be limited to, a
285      balance sheet, an income statement, a statement of changes in
286      financial position, a reconciliation of changes in equity
287      accounts, a summary of significant accounting principles, the
288      auditor's report, a summary of the status of existing and
289      proposed bonding projects, comments from management about the
290      year's business, and prospects for the next year.
291              Section 10.           Paragraph (i) of subsection (2) of section
292      692.201, Florida Statutes, is amended to read:
293              692.201       Definitions.—As used in this part, the term:
294              (2)     "Critical infrastructure facility" means any of the
295      following, if it employs measures such as fences, barriers, or
296      guard posts that are designed to exclude unauthorized persons:
297              (i)     A spaceport territory as defined in s. 331.303 s.
298      331.303(19).
299              Section 11.           This act shall take effect July 1, 2026.



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                                                                                                          hb1177-01-c1
                                                COMMITTEE/SUBCOMMITTEE AMENDMENT
                                                     Bill No. CS/HB 1177   (2026)
       Amendment No.1




            COMMITTEE/SUBCOMMITTEE ACTION
       ADOPTED                          (Y/N)
       ADOPTED AS AMENDED               (Y/N)
       ADOPTED W/O OBJECTION            (Y/N)
       FAILED TO ADOPT                  (Y/N)
       WITHDRAWN                        (Y/N)
       OTHER


1      Committee/Subcommittee hearing bill:         Transportation & Economic
2      Development Budget Subcommittee
3      Representative Sirois offered the following:
4
5           Amendment (with title amendment)
6           Remove lines 27-154
7
8
9              -----------------------------------------------------
10                          T I T L E    A M E N D M E N T
11          Remove lines 3-10 and insert:
12          Florida; amending s.




     503927 - h1177-line27-Sirois.docx
      Published On: 2/13/2026 4:55:48 PM
                                    Page 1 of 1
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                                     FLORIDA HOUSE OF REPRESENTATIVES
                                               BILL ANALYSIS
       This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: PCB TED 26-01                                COMPANION BILL: None
TITLE: Documentary Stamp Tax Distribution            LINKED BILLS: None
SPONSOR(S): Transportation & Economic Development RELATED BILLS: None
Budget Subcommittee
Committee References
                       Orig. Comm.: Transportation & Economic Development Budget


SUMMARY
Effect of the Bill:
The bill conforms Florida Statutes to the House of Representatives’ proposed General Appropriations Act (GAA) for
Fiscal Year 2026-27. Specifically, the bill changes the distribution of documentary stamp tax collections currently
deposited in the General Revenue Fund. The bill amends s. 201.15, F.S., redirecting a portion of documentary stamp
tax proceeds from the General Revenue Fund and deposits those revenues in the State Transportation Trust Fund
for the Florida Rail Enterprise.

Fiscal or Economic Impact:
While the bill adjusts certain distributions of documentary stamp taxes, there is a net zero impact on state
revenues. The bill reinstates a distribution of documentary stamp taxes deposited in the State Transportation
Trust Fund, redirecting those proceeds from general revenue. This will have a positive impact of $60 million on the
State Transportation Trust Fund with a negative impact on the General Revenue Fund of the same amount.
JUMP TO                   SUMMARY                         ANALYSIS                  RELEVANT INFORMATION                    BILL HISTORY


ANALYSIS
EFFECT OF THE BILL:
The bill conforms Florida Statutes to the House of Representatives’ proposed General Appropriations Act (GAA) for
Fiscal Year 2026-2027. The bill amends s. 201.15, F.S., to change the distribution of documentary stamp taxes by
redirecting a portion of the collections that are currently deposited in general revenue and deposits those revenues
in the State Transportation Trust Fund. Current law allocates these funds among the Small County Outreach
Program, the Strategic Intermodal System and the Transportation Regional Incentive Program. The additional
distribution of $60 million provided by the bill directs the new funding for the Florida Rail Enterprise, reinstating a
revenue distribution that was eliminated during the 2025 Legislative Session. The distributions in current law for
Small County Outreach Program, the Strategic Intermodal System and the Transportation Regional Incentive
Program are not changed by the bill.

Restoring a portion of these proceeds provides that the amount of $420.08 million or 20.5453 percent of remaining
revenues after required distributions in each fiscal year is deposited into the State Transportation Trust Fund for
the Small County Outreach Program, the Strategic Intermodal System, the Transportation Regional Incentive
Program and the Florida Rail Enterprise. (Section 1)

The bill makes conforming changes by reinstating paragraph (b) of s. 348.58 (4), F.S., which provides that rail
funding required by FDOT in s. 348.58(4), F.S., may not be provided from funds dedicated to the Florida Rail
Enterprise from the documentary stamp tax. (Section 2)

The bill has an effective date of July 1, 2026. (Section 3)


STORAGE NAME: PCB01.TED
DATE: 2/12/2026
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FISCAL OR ECONOMIC IMPACT:

STATE GOVERNMENT:
The bill reinstates a distribution of documentary stamp taxes deposited in the State Transportation Trust Fund,
redirecting those proceeds from general revenue. This will have a positive impact of $60 million on the State
Transportation Trust Fund with a negative impact on the General Revenue Fund of the same amount. While the
bill adjusts this particular distribution, there is a net zero impact on state revenues, and the bill does not have any
further impact on standard documentary stamp tax distributions outside of the State Transportation Trust Fund.
After making this $60 million adjustment, documentary stamp tax proceeds in the amount of $420.08 million or
20.5453 percent of remaining revenues after required distributions in each fiscal year is deposited into the State
Transportation Trust Fund for the aforementioned programs. The bill does not affect other funding sources for
these programs or inhibit the department from utilizing additional funding sources. Currently other funding
sources used by these programs include local option fuel taxes, motor vehicle title fees and motor vehicle
registration fees.

PRIVATE SECTOR:
Private sector developers and the construction industry may have access to additional funding to aid in the
development and construction of rail transportation facilities.


RELEVANT INFORMATION
SUBJECT OVERVIEW:
Documentary Stamp Tax

The documentary stamp tax levies an excise tax on deeds or other documents that convey an interest in Florida
real property. The tax comprises two taxes imposed on different bases at different tax rates. The first tax rate is 70
cents on each $100 of consideration for deeds, instruments, or writings whereby lands, tenements, or other real
property or interests that are granted, assigned, transferred, conveyed, or vested in a purchaser. 1 The second tax
rate is 35 cents per each $100 of consideration for certificates of indebtedness, promissory notes, wage
assignments, and retail charge account agreements. 2 Revenue collected from the documentary stamp tax is divided
between the General Revenue Fund and various trust funds 3 according to the statutory formula in s. 201.15, F.S.
Section 201.15, F.S., prescribes the distribution of revenues from the documentary stamp tax, after payments on
certain outstanding bonds and the constitutionally required distribution to the Land Acquisition Trust Fund. The
remaining revenues from the excise tax on documents are distributed to various trust funds, including the State
Housing and Local Government Housing Trust Funds and the State Transportation Trust Fund.

Documentary Stamp Tax Distributions – Transportation

The Department of Transportation receives distributions of the lesser of $360.08 million or 20.5453 percent in
each fiscal year to the credit of the State Transportation Trust Fund. These funds are to be utilized as follows:
   • Thirteen percent of the funds must be used for the Small County Outreach Program (SCOP) as specified in s.
        339.2818, F.S. This program assists small county governments in repairing or rehabilitating county bridges,


1 Section 201.02, F.S.
2 Sections 201.07 and 201.08, F.S.
3 The Land Acquisition Trust Fund, the State Transportation Trust Fund, the State Economic Enhancement and Development

Trust Fund, the General Inspection Trust Fund, the Water Protection and Sustainability Program Trust Fund, the Resilient
Florida Trust Fund, the State Housing Trust Fund, the Local Government Housing Trust Fund, and the Grants and Donations
Trust Fund in COM.
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        paving unpaved roads, addressing road-related drainage improvements, resurfacing or reconstructing
        county roads, or constructing capacity or safety improvements to county roads.
    •   Seventy eight percent of the funds must be used for the Strategic Intermodal System specified in ss. 339.61,
        339.62, 339.63, and 339.64, F.S.
    •   Nine percent of the funds must be used for the Transportation Regional Incentive Program specified in s.
        339.2819, F.S.

Prior to 2025, Florida Statutes directed $60 million of these documentary stamp tax collections be allocated
annually to the Florida Rail Enterprise for funding projects authorized in s. 341.303, Florida Statutes. The
Legislature eliminated this distribution during the 2025 Legislative Session, through Chapter 2025-208, Laws of
Florida.

State Transportation Trust Fund (Department of Transportation)

Section 206.46, F.S., authorizes the creation of the State Transportation Trust Fund (STTF), which is used by the
FDOT to account for the administration of the maintenance and development of the state highway system and
other transportation related projects. The STTF’s primary revenue sources from state taxes and fees include fuel
taxes and motor vehicle license related fees. 4 Current projections by the Revenue Estimating Conference of these
state revenues deposited into the STTF total over $5 billion for Fiscal Year 2026-2027. 5

Small County Outreach Program

The Small County Outreach Program was created with the purpose of assisting small county governments in
repairing or rehabilitating county bridges, paving unpaved roads, addressing road-related drainage improvements,
resurfacing or reconstructing county roads, or constructing capacity or safety improvements to county roads.
 Small counties are eligible to compete for funds that have been designated for the Small County Outreach Program
(SCOP) for projects on county roads. Available funds are allocated to the districts based on the number of eligible
counties. The Department of Transportation funds 75 percent of the cost of projects on county roads funded under
the program. Funding to support the SCOP comes from documentary stamp tax distributions, local option fuel
taxes, 6 and certain motor vehicle registration transactions. 7 Section 339.08, F.S., also authorizes the FDOT to use
funds in the State Transportation Trust Fund on SCOP.

Strategic Intermodal System

The Strategic Intermodal System (SIS) is Florida’s high priority network of transportation facilities that are
important to the state's economy and mobility. The SIS was established in 2003 to focus the state's limited
transportation resources on the facilities most significant for interregional, interstate, and international travel. The
SIS is the state's highest priority for transportation capacity investments and a primary focus for implementing the
Florida Transportation Plan, the state's long-range transportation vision and policy plan. 8 State funding for the SIS
comes from documentary stamp tax distributions and certain motor vehicle registration transactions. 9 The FDOT is
also required to allocate at least 50 percent of any new discretionary highway capacity funds to the SIS. 10 Section
339.08, F.S., also authorizes the FDOT to use funds in the State Transportation Trust Fund on the SIS.

4 Florida Department of Transportation, Florida’s Transportation Tax Sources, (2026),

https://fdotewp1.dot.state.fl.us/FMSupportApps/Documents/pra/Primer.pdf (last visited Jan. 21, 2026).
5 Office of Economic & Demographic Research, Revenue Estimating Conference, Revenues to State Transportation Trust Fund

Forecast, (January 12, 2026), https://edr.state.fl.us/Content/conferences/transportation/Transresults.pdf (last visited Jan. 21,
2026).
6 Section 215.211, F.S.
7 Section s. 320.072, F.S.

Florida Department of Transportation, Florida’s Strategic Intermodal System (SIS), (2026),
https://www.fdot.gov/planning/systems/sis (last visited Jan. 21, 2026).
9 Section 320.072, F.S.
10 Section 339.135 (4)(a)2., F.S.

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Transportation Regional Incentive Program

The Transportation Regional Incentive Program was created as part of major growth management legislation
enacted during the 2005 Legislative Session. The purpose of the program is to encourage regional planning by
providing state matching funds for improvements to regionally significant transportation facilities identified and
prioritized by regional partners. The FDOT funds 50 percent of the project cost.

Projects to be funded with Transportation Regional Incentive Program funds must, at a minimum:
   • Serve national, statewide, or regional functions and operate as part of an integrated regional transportation
        system.
   • Be identified in the capital improvements element of a comprehensive plan that has been determined to be
        in compliance with part II of ch. 163, F.S., after July 1, 2005. Further, the project must be in compliance with
        local government comprehensive plan policies relative to corridor management.
   • Be consistent with the Strategic Intermodal System Plan developed under s. 339.64, F.S.
   • Have a commitment for local, regional, or private financial matching funds as a percentage of the overall
        project cost. 11

The Florida Rail Enterprise

FDOT’s rail office is responsible for assisting in the development of Florida's rail system, both passenger, freight,
and Florida's multimodal freight programs. The office develops and implements the Florida Rail System Plan, rail
safety, rail project development/management, rail research, and Strategic Intermodal System implementation. The
rail office also develops and implements the Freight Mobility and Trade Plan, and provides leadership, policy
guidance, and technical assistance to ensure efficient and effective freight movement throughout the state.
Section 341.303, F.S., outlines rail project eligibility as well as participation with capital assistance and operating
costs. The statute authorizes the Florida Rail Enterprise to fund up to 100 percent of the net operating costs of any
eligible intercity or commuter rail system for up to seven years. Any project that is consistent with the approved
local government comprehensive plan of the unit of government of the areas served by the rail service, and that is
contained in the adopted work program is eligible for the expenditure of state funds.

                                                 BILL HISTORY
                                                                                      STAFF
                                                                                    DIRECTOR/            ANALYSIS
COMMITTEE REFERENCE                           ACTION                 DATE          POLICY CHIEF        PREPARED BY
Orig. Comm.: Transportation &                                                          Davis             McAuliffe
Economic Development Budget
Subcommittee




11 Section 339.2819, F.S.

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           PCB TED 26-01                              ORIGINAL                                                  2026




    1                                         A bill to be entitled
    2              An act relating to documentary stamp tax
    3              distributions; amending s. 201.15, F.S.; revising
    4              distribution of documentary stamp tax proceeds;
    5              amending s. 343.58, F.S.; prohibiting the transfer of
    6              specified funds to the South Florida Regional
    7              Transportation Authority; providing an effective date.
    8
    9      Be It Enacted by the Legislature of the State of Florida:
10
11                 Section 1.         Paragraph (a) of subsection (4) of section
12         201.15, Florida Statutes, is amended to read:
13                 201.15       Distribution of taxes collected.—All taxes
14         collected under this chapter are hereby pledged and shall be
15         first made available to make payments when due on bonds issued
16         pursuant to s. 215.618 or s. 215.619, or any other bonds
17         authorized to be issued on a parity basis with such bonds. Such
18         pledge and availability for the payment of these bonds shall
19         have priority over any requirement for the payment of service
20         charges or costs of collection and enforcement under this
21         section. All taxes collected under this chapter, except taxes
22         distributed to the Land Acquisition Trust Fund pursuant to
23         subsections (1) and (2), are subject to the service charge
24         imposed in s. 215.20(1). Before distribution pursuant to this
25         section, the Department of Revenue shall deduct amounts

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        PCB TED 26-01                              ORIGINAL                                                  2026




26      necessary to pay the costs of the collection and enforcement of
27      the tax levied by this chapter. The costs and service charge may
28      not be levied against any portion of taxes pledged to debt
29      service on bonds to the extent that the costs and service charge
30      are required to pay any amounts relating to the bonds. All of
31      the costs of the collection and enforcement of the tax levied by
32      this chapter and service charge shall be available and
33      transferred to the extent necessary to pay debt service and any
34      other amounts payable with respect to bonds authorized before
35      January 1, 2017, secured by revenues distributed pursuant to
36      this section. All taxes remaining after deduction of costs shall
37      be distributed as follows:
38              (4)      After the required distributions to the Land
39      Acquisition Trust Fund pursuant to subsections (1) and (2) and
40      deduction of the service charge imposed pursuant to s.
41      215.20(1), the remainder shall be distributed as follows:
42              (a)      The lesser of 20.5453 percent of the remainder or
43      $420.08 $360.08 million in each fiscal year shall be paid into
44      the State Treasury to the credit of the State Transportation
45      Trust Fund. Notwithstanding any other law, the amount credited
46      to the State Transportation Trust Fund shall be used for:
47              1.      The Small County Outreach Program specified in s.
48      339.2818, in the amount of 11 13 percent of the funds;
49              2.      The Strategic Intermodal System specified in ss.
50      339.61, 339.62, 339.63, and 339.64, in the amount of 67 78

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51      percent of the funds; and
52              3.      The Transportation Regional Incentive Program specified
53      in s. 339.2819, in the amount of 8 9 percent of the funds; and
54              4.      The Florida Rail Enterprise for the purpose established
55      in s. 341.303, in the amount of 14 percent of the funds.
56              Section 2.         Subsection (4) of section 343.58, Florida
57      Statutes, is amended to read:
58              343.58       County funding for the South Florida Regional
59      Transportation Authority.—
60              (4)     Notwithstanding any other provision of law to the
61      contrary and effective July 1, 2010, until as provided in
62      paragraph (d) (c), the department shall transfer annually from
63      the State Transportation Trust Fund to the South Florida
64      Regional Transportation Authority the amounts specified in
65      subparagraph (a)1. or subparagraph (a)2.
66              (a)1.       If the authority becomes responsible for maintaining
67      and dispatching the South Florida Rail Corridor:
68              a.      $15 million from the State Transportation Trust Fund to
69      the South Florida Regional Transportation Authority for
70      operations, maintenance, and dispatch; and
71              b.      An amount no less than the work program commitments
72      equal to $27.1 million for fiscal year 2010-2011, as of July 1,
73      2009, for operating assistance to the authority and corridor
74      track maintenance and contract maintenance for the South Florida
75      Rail Corridor.

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76               2.      If the authority does not become responsible for
77       maintaining and dispatching the South Florida Rail Corridor:
78               a.      $13.3 million from the State Transportation Trust Fund
79       to the South Florida Regional Transportation Authority for
80       operations; and
81               b.      An amount no less than the work program commitments
82       equal to $17.3 million for fiscal year 2010-2011, as of July 1,
83       2009, for operating assistance to the authority.
84               (b)      Funding required by this subsection may not be
85       provided from the funds dedicated to the Florida Rail Enterprise
86       pursuant to s. 201.15(4)(a)4.
87               (c)(b)1.          Funds provided to the authority by the department
88       under this subsection constitute state financial assistance
89       provided to a nonstate entity to carry out a state project
90       subject to ss. 215.97 and 215.971. The department shall provide
91       the funds in accordance with the terms of a written agreement to
92       be entered into between the authority and the department, which
93       shall provide for department review, approval, and audit of
94       authority expenditure of such funds and shall include such other
95       provisions as are required by applicable law. The department is
96       specifically authorized to agree to advance the authority 25
97       percent of the total funds provided under this subsection for a
98       state fiscal year at the beginning of each state fiscal year,
99       with monthly payments over the fiscal year on a reimbursement
100      basis as supported by invoices and such additional documentation

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101      and information as the department may reasonably require and a
102      reconciliation of the advance against remaining invoices in the
103      last quarter of the fiscal year.
104              2.      To enable the department to evaluate the authority's
105      proposed uses of state funds, the authority shall annually
106      provide the department with its proposed budget for the
107      following authority fiscal year and shall promptly provide the
108      department with any additional documentation or information
109      required by the department for its evaluation of the proposed
110      uses of the state funds.
111              (d)(c)       Funding required by this subsection shall cease
112      upon commencement of an alternate dedicated local funding source
113      sufficient for the authority to meet its responsibilities for
114      operating, maintaining, and dispatching the South Florida Rail
115      Corridor. The authority and the department shall cooperate in
116      the effort to identify and implement such an alternate dedicated
117      local funding source before July 1, 2019. Upon commencement of
118      the alternate dedicated local funding source, the department
119      shall convey to the authority a perpetual commuter rail easement
120      in the South Florida Rail Corridor and all of the department's
121      right, title, and interest in rolling stock, equipment, tracks,
122      and other personal property owned and used by the department for
123      the operation and maintenance of the commuter rail operations in
124      the South Florida Rail Corridor.
125              Section 3.         This act shall take effect July 1, 2026.

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                                    FLORIDA HOUSE OF REPRESENTATIVES
                                              BILL ANALYSIS
      This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: PCB TED 26-02                                 COMPANION BILL: None
TITLE: Trust Funds/Re-creation/Emergency              LINKED BILLS: None
Preparedness and Response Fund/EOG                    RELATED BILLS: None
SPONSOR(S): Transportation & Economic Development
Budget Subcommittee
Committee References
                        Orig. Comm.: Transportation & Economic Development Budget


SUMMARY
Effect of the Bill:
The bill conforms law to the House of Representatives’ proposed General Appropriations Act (GAA) for Fiscal Year
2026-27. Specifically, the bill re-creates the Emergency Preparedness and Response Fund within the Executive
Office of the Governor. Currently, the fund is to be terminated on February 17, 2026, as provided in section 19(f),
Article III of the State Constitution.


Fiscal or Economic Impact:
None. The bill does not directly impact state revenues or expenditures. The House of Representatives’ proposed
GAA for Fiscal Year 2026-27 provides for a transfer of $100 million to the Emergency Preparedness and Response
Fund contingent upon passage of the bill.


JUMP TO                  SUMMARY                         ANALYSIS                  RELEVANT INFORMATION                    BILL HISTORY


ANALYSIS
EFFECT OF THE BILL:
The bill conforms law to the House of Representatives’ proposed General Appropriations Act (GAA) for Fiscal Year
2026-27. Specifically, the bill re-creates the Emergency Preparedness and Response Fund (EPRF) within the
Executive Office of the Governor. Currently, the fund is to be terminated on February 17, 2026, as provided in
section 19(f), Article III of the State Constitution. (Section 1)

The bill provides the following modifications to the fund: (Section 2)
   • Limits the approved revenues in the fund to state moneys specifically appropriated by the Legislature.
   • Limits the use of the fund to natural emergencies only and requires legislative consultation to appropriate
        funds for states of emergency that are renewed after the first 60 days.
   • Prohibits the use of the fund to purchase aircraft, boats, or motor vehicles.
   • Requires revenue to remain in the EPRF instead of being invested to ensure funds are readily available to
        respond to an emergency.
   • Requires federal reimbursements to be deposited in the General Revenue Fund rather than the EPRF.
   • Requires the Office of the Governor to submit a quarterly report to include a projected fund balance, a cash
        flow report, an asset inventory and an attestation that the information is true, accurate and complete.
   • Terminates the fund on July 1, 2030, unless re-enacted by the Legislature.

Should the EPRF fail to be re-created, it appears the only funds available for emergency spending would be funds
specifically appropriated for disaster relief or response.

STORAGE NAME: PCB02.TED
DATE: 2/12/2026
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The bill takes effect upon becoming a law, but operates retroactively to February 17, 2026. (Sections 3 and 4)

RELEVANT INFORMATION
SUBJECT OVERVIEW:
The Emergency Preparedness and Response Fund
In 2022, the Emergency Preparedness and Response Fund (EPRF) was created within the Executive Office of the
Governor. The EPRF consists of any money specifically transferred or appropriated by the Legislature. These funds
are the primary funding source for the Governor to use to prepare or respond to a disaster declared by the
Governor as a state of emergency that exceeds regularly appropriated funding sources. 1 In accordance with Art. III,
s. 19(f)(2) of the Florida Constitution, the EPRF terminates four years after the bill becomes a law, unless
terminated sooner. The EPRF will expire on February 17, 2026, if not saved from termination.

Emergency Funding
It is the policy of the state that funds to meet emergencies always be available. 2 Section 252.36(1)(a), F.S., provides
that the Governor is responsible for meeting the dangers presented to this state and its people by emergencies. The
Governor is authorized to expend funds specifically appropriated to state and local agencies for disaster relief and
response and to transfer and expend moneys from the EPRF.

Prior to the creation of the EPRF, the Governor was authorized to transfer moneys appropriated for other
purposes, transfer and expend moneys out of any unappropriated surplus funds, or transfer and expend moneys
from the Budget Stabilization Fund in the event a particular disaster would place unreasonably great demands on
funds regularly appropriated to state and local agencies. 3 When the Legislature created the EPRF in 2022,
companion legislation was adopted that removed the authorization for the Governor to access these funds for
emergencies. 4 The legislation limited emergency spending to regularly appropriated funding sources or the EPRF,
while also authorizing the Legislative Budget Commission to transfer or appropriate unappropriated surplus funds
to the EPRF if requested by the Governor. The Governor is also authorized to apply for, administer, and expend any
grants, gifts, or payments in aid of emergency prevention, mitigation, preparedness, response, or recovery. 5

EPRF Revenue and Expenditures
Since its creation, the EPRF has received $6.8 billion in revenues. Of those revenues, $4.8 billion (70 percent) was
transferred from the General Revenue Fund and nearly $2 billion was deposited from federal grants. 6 The
following table shows the transfers authorized from the General Revenue Fund.




1 S. 252.3711, F.S.
2 S. 252.37(1), F.S.
3 For example, during the COVID pandemic, the Governor authorized emergency spending of more than $6.3 billion, including

over $3.0 billion from unallocated General Revenue.
4 Ch. 2022-1, L.O.F.
5 S. 252.37(3), F.S.
6 See Revenues by Month, Transparency Florida. https://www.transparencyflorida.gov/ (last accessed Feb. 7, 2026).

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               Fiscal Year         Transfer Amount ($ M)                    Authority for Transfer
               FY 2021-22                   $500              SB 96 (Section 3, Ch. 2022-1, L.O.F.)
                                                              Budget Amendment #197; Approved by
               FY 2022-23                   $360
                                                              Legislative Budget Commission
               FY 2022-23                   $650              SB 2-B (Section 4, Ch. 2023-1, L.O.F)
                                                              Budget Amendment #578; Approved in
               FY 2022-23                   $910
                                                              SB 2500 (Section 228, Ch. 2023-239, L.O.F.)
               FY 2023-24                   $500              SB 2500 (Section 245, Ch. 2023-239, L.O.F.)
               FY 2023-24                   $500              HB 5001 (Section 289, Ch. 2024-231, L.O.F.)
                                                              Budget Amendment #681; Approved by
               FY 2024-25                   $850
                                                              Legislative Budget Commission
               FY 2025-26                   $500              SB 2500 (Section 273, Ch. 2025-198, L.O.F.)
                  Total                     $4,770

Under current law, appropriations from the EPRF are approved by the Governor through emergency budget
amendments and posted on the appropriations ledger. Unlike other adjustments to the budget, these amendments
do not require legislative consultation or approval. Since its creation, the fund has disbursed over $6.5 billion for
emergency response. The expenditures by emergency event are shown in the following table: 7

                                                                         Encumbrance            Outstanding
                          Event                Total Expenditures
                                                                           Balance               Invoices
          Chipola Wildfires (2022)                         454,625
          Hurricane Ian (2022)                       2,517,470,318             25,792,563                486,887
          Hurricane Nicole (2022)                       30,353,799                    960
          Broward Flooding (2023)                        6,247,113
          Hurricane Idalia (2023)                      385,878,863            12,901,401                  3,433
          Israel Evacuation (2023)                      94,751,337             7,916,991                143,922
          Haiti Aid (2024)                              44,071,069                 7,449              7,544,031
          Hurricane Debby (2024)                       195,244,435             2,930,320                287,868
          Hurricane Helene (2024)                      938,311,668           295,163,720              3,053,690
          Hurricane Milton (2024)                    1,531,132,777           484,822,439             23,288,733
          Flooding (2024)                                2,401,180                   478
          North Florida Tornadoes (2024)                 7,578,353                                       543,506
          Winter Storms (2024)                             102,574
          Gulf Winter Weather (2025)                     4,878,232
          Northwest Florida Storms (2025)                  867,298
          ARPA Ian and Idalia                          211,300,095
          Illegal Immigration (2023)                   573,195,080           159,918,220            219,623,187
          Severe Weather (2025)                              1,255
          TOTAL                                      6,544,240,072           989,454,541            254,975,257




7 SB 180 Annual Report (2026), p. 7, Florida Division of Emergency Management; on file with the Transportation & Economic

Development Budget Subcommittee.
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Executive Orders
In the event of an emergency or threat of one, the Governor may declare a state of emergency by executive order or
proclamation. The state of emergency continues until the Governor finds that the threat or danger has been dealt
with or to the extent that the emergency conditions no longer exist; however, no state of emergency may continue
for longer than 60 days unless renewed by the Governor. 8 The Legislature, at any time by concurrent resolution,
may terminate a state of emergency. 9
                                                Recent Executive Orders
                      Event                               Executive Order Origination Date
                      Illegal Immigration                      2026-17    January 6, 2023
                      Impact of War in Israel                 2025-183    October 12, 2023
                      May North Florida Tornados              2025-256    May 10, 2024
                      Hurricane Debby                          2026-03     August 1, 2024
                      Hurricane Helene                         2026-02    September 23, 2024
                      Huricane Milton                          2026-16    October 5, 2024
                      Northwest Florida May Tornados           2026-01    May 11, 2025
                      Lake County Flooding                    2025-257     October 29, 2025

Natural Emergency
Current law provides definitions for different types of emergencies, including manmade emergency, natural
emergency, public health emergency, and technological emergency. A “natural emergency” is defined to mean “an
emergency caused by a natural event, including, but not limited to, a hurricane, a storm, a flood, severe wave
action, a drought, or an earthquake.” 10

                                               BILL HISTORY
                                                                                  STAFF
                                                                                DIRECTOR/          ANALYSIS
COMMITTEE REFERENCE                         ACTION               DATE          POLICY CHIEF      PREPARED BY
Orig. Comm.: Transportation &                                                      Davis           McAuliffe
Economic Development Budget
Subcommittee




8 S. 252.36(2), F.S.
9 S. 252.36(3), F.S.
10 S. 252.34, F.S.

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    1                                         A bill to be entitled
    2              An act relating to trust funds; re-creating the
    3              Emergency Preparedness and Response Fund within the
    4              Executive Office of the Governor; amending s.
    5              252.3711, F.S.; revising and providing uses of moneys
    6              deposited in the fund; providing requirements for the
    7              deposit of federal reimbursements of state emergency
    8              expenditures; providing reporting requirements;
    9              revising provisions relating to the termination of the
10                 fund; providing for retroactive application; providing
11                 an effective date.
12
13         Be It Enacted by the Legislature of the State of Florida:
14
15                 Section 1.          The Emergency Preparedness and Response Fund
16         within the Executive Office of the Governor, which is to be
17         terminated pursuant to Section 19(f), Article III of the State
18         Constitution on February 17, 2026, is re-created.
19                 Section 2.          Section 252.3711, Florida Statutes, is amended
20         to read:
21                 252.3711          Emergency Preparedness and Response Fund.—
22                 (1)     The Emergency Preparedness and Response Fund is
23         created within the Executive Office of the Governor.
24                 (2)     The fund is established for use as a depository for
25         state moneys specifically transferred or appropriated to the

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26      fund by the Legislature. The moneys deposited in the fund are
27      available as a primary funding source for the Governor for
28      purposes of preparing or responding to a natural emergency as
29      defined in s. 252.34(8) disaster declared by the Governor as a
30      state of emergency that exceeds regularly appropriated funding
31      sources.
32              (a)     Moneys in the fund that are appropriated for a state
33      of emergency that is a natural emergency and that has been
34      renewed pursuant to s. 252.36 are subject to the notice, review,
35      and objection procedures set forth in s. 216.177.
36              (b)     Moneys in the fund may not be used to purchase
37      aircraft, boats, or motor vehicles.
38              (c)     Moneys in the fund may not be invested as provided in
39      s. 17.61 but shall be retained in the fund for investment with
40      interest appropriated to the General Revenue Fund as provided in
41      s. 17.57.
42              (3)     Federal reimbursements of state emergency expenditures
43      shall not be deposited in the fund. Federal reimbursements of
44      state emergency expenditures shall be deposited in the General
45      Revenue Fund pursuant to s. 215.32(2)(a).
46              (4)     On or before the 15th day of the month following each
47      quarter, the Executive Office of the Governor shall submit a
48      report to the President of the Senate and the Speaker of the
49      House of Representatives that includes the following:
50              (a)     The projected year-end cash balance of the fund;

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51              (b)     An updated cash flow statement for that fiscal year;
52              (c)     An accounting of all inventory and assets purchased,
53      separated by emergency event and agency, for preparing for,
54      responding to, or recovering from a state of emergency that is a
55      natural emergency and the current status of such assets; and
56              (d)     A written attestation, under penalty of perjury, from
57      the director of the Division of Emergency Management that the
58      information in the report is true, accurate, and complete.
59              (5)(3)       In accordance with s. 19(f)(2), Art. III of the
60      State Constitution, The Emergency Preparedness and Response Fund
61      shall, unless terminated sooner, be terminated on July 1, 2030 4
62      years after the effective date of this act. Before its scheduled
63      termination, the fund shall be reviewed as provided in s.
64      215.3208 s. 215.3206(1) and (2).
65              Section 3.         This act shall operate retroactively to
66      February 17, 2026.
67              Section 4.         This act shall take effect upon becoming a law.




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