Advocacy Update: 2022 Primary Election Recap
Florida's primary season reached its end this week, meaning the push is on to the state's General Election on Nov. 8.
In this Aug. 26 edition of Advocacy Update, we address:
- Our CPA/PAC's primary season success
- The FICPA's General Election webinar on Oct. 5
- Florida's new condominium reform legislation
- Congress' recent letter to the IRS
- Auditor General's review of school board audit reports
- And more!
Advocacy in Action
Florida CPA/PAC Candidates Win in Florida’s Primary Election
Florida’s Primary Election was held Tuesday and 92 percent of Florida CPA/PAC-supported candidates were victorious in their races!
Here’s a breakdown of our PAC-supported candidates’ success.
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PAC-supported candidates undergo a rigorous vetting process that includes candidate interviews by our FICPA Governmental Affairs Team. Through those interviews, we evaluate hundreds of candidates statewide on a comprehensive set of factors, including responses to the Florida CPA/PAC’s Candidate Questionnaire.
Participating in candidate interviews, receiving member recommendations and thoroughly researching candidates helps ensure the Florida CPA/PAC supports candidates who, once elected, will prioritize the interests of Florida CPAs and the future of the profession.
On an ongoing basis, we encourage FICPA members to submit recommendations for candidates running for state office in their local areas. Please send recommendations to govaffairs@ficpa.org.
Save the Date! Florida General Election Webinar
On Oct. 5, the FICPA will present a webinar highlighting candidates and issues relative to the Nov. 8 General Election.
During this exclusive, members-only webinar, FICPA Chief External Affairs Officer Justin Thames and Liberty Partners of Tallahassee President Jennifer Green will provide a briefing on the upcoming election.
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The webinar will include information about candidates the FICPA and the Florida CPA/PAC are supporting during this election cycle.
Please mark your calendar and plan to join us for this informative, interactive discussion.
FICPA Delivers Contributions Ahead of Primary Elections
Along with our Key Person Contacts, the FICPA Advocacy Team busily delivered over 50 campaign contribution checks ahead of the Aug. 23 Primary Election.
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FICPA President & CEO Shelly Weir and Chief External Affairs Officer Justin Thames deliver a check to House District 15 Candidate Dean Black
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Chris McDermit, CPA, delivers a check to Rep. Kristen Arrington
Legislation Amends Condos and Cooperatives Building Reporting
Sweeping changes to Florida’s Condominium Act were made during the Florida Legislature’s Special Session to address concerns raised in the aftermath of the Surfside condominium collapse. All condominium and cooperative associations with buildings three stories or higher are required to report certain information to the Division of Florida Condominium, Timeshares and Mobile Homes on or before Jan. 1, 2023.
Associations can report online or learn more information about the new requirements here.
In case you missed it, you can read the most recent article in Florida CPA Today for valuable insight on this topic from the FICPA CIRA Committee.
Checking in With Our CPA Lawmakers
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FICPA Chief External Affairs Officer Justin Thames presents Rep. Mike Caruso with a plaque commemorating his service to the FICPA and the CPA profession. The plaque features the Spring 2022 issue of Florida CPA Today, highlighting the 2022 Legislative Session.
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Sen. Joe Gruters enlists campaign help from his family in advance of the Aug. 23 Primary Election.
Latest News
Congressional Members Sign Letter Addressing IRS Backlog
Last week the AICPA, with support from the FICPA and other state societies, secured the signatures of 93 members of Congress on a bipartisan, bicameral letter pushing the IRS to further address its backlog and ongoing service issues.
The letter, led by Abigail Spanberger (D-VA) and Brian Fitzpatrick (R-PA) in the House and Bob Menendez (D-NJ) and Bill Cassidy (R-LA) in the Senate, follows previous letters on the same topic. It asks the IRS to consider continuing the suspension of automated collections, continuing the pause on automated notices, and keeping existing surge teams in place until hiring challenges and processing backlogs are adequately addressed.
These measures – all of which the IRS can enact on its own – should lessen the risk that individual and small business taxpayers, as well as practitioners, will face a 2023 tax-filing season with unprecedented levels of unprocessed returns resulting in incorrect notices and penalties.
The FICPA contacted all of Florida’s 27 U.S. House members requesting their signatures on the letter.
As a reference, here is the AICPA’s July 11 letter to the IRS and Treasury on additional measures to reduce the backlog.
The letter from the members Congress to the IRS appears below:
![MicrosoftTeams-image (855).png](/sites/default/files/2022-08/MicrosoftTeams-image%20%28855%29.png)
![MicrosoftTeams-image (854).png](/sites/default/files/2022-08/MicrosoftTeams-image%20%28854%29.png)
Please look for updates in future issues of Advocacy Update and other FICPA communications.
DOL to Host Natural Disaster Preparedness Panel Discussion
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The U.S. Department of Labor (DOL) will participate in National Disaster Preparedness Month by hosting a panel about resources and support for workers following a disaster.
The panel discussion will take place Sept. 8, 2022, from noon to 1:30 p.m. Central Standard Time. It will include representatives from DOL, the Federal Emergency Management Agency, the Small Business Administration and worker advocacy groups.
For more information, email gaylord.kena@dol.gov or jackson.charles.m@dol.gov. To register for the webinar, click here.
Gov. DeSantis Appoints Bernau to Board of Pilot Commissioners
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On July 22, Gov. Ron DeSantis announced several appointments to the Florida Board of Pilot Commissioners. Among them is FICPA Member Sheldon Bernau, CPA, CGMA, CDF.
Bernau, of Pensacola, is vice president and senior relationship manager at Synovus Trust Company. He is a member of the AICPA and the Northwest Florida Bar Association Foundation. He has served on the FICPA Nominations Committee and as chair of our West Florida Chapter, and currently serves as a director of the Florida CPA/PAC.
Bernau earned his bachelor’s degree in business administration and accounting from Pensacola Christian College and his master’s degree in accountancy from the University of West Florida.
The FICPA warmly congratulates Bernau on his appointment to the board of this high-profile division of the Florida Department of Business and Professional Regulation.
Bernau’s appointment is subject to confirmation by the Florida Senate.
Gov. DeSantis Eliminates ESG Considerations from State Pension Investments
On Tuesday Gov. Ron DeSantis, along with fellow Trustees of the State Board of Administration (SBA), passed a resolution directing the state of Florida’s fund managers to invest state funds in a manner that prioritizes the highest return on investment for Florida’s taxpayers and retirees without considering the ideological agenda of the environmental, social and corporate governance (ESG) movement.
The resolution specifies that investment decisions “must be based only on pecuniary factors [which] do not include the consideration of the furtherance of social, political, or ideological interests” and stipulates that the SBA “may not sacrifice investment return or take on additional investment risk to promote any non-pecuniary factors” when making investments or proxy votes. The resolution also instructs the SBA to “conduct a comprehensive review and prepare a report of the governance policies over the voting practices of the Florida Retirement System Defined Benefit Pension Plan.” The text of the resolution can be found here.
Last month, Gov. DeSantis also unveiled proposed legislation for the 2023 Legislative Session that would amend Florida’s Deceptive and Unfair Trade Practices statute to prohibit discriminatory practices by large financial institutions based on ESG social credit score metrics.
For more information, click here. To watch a video of the announcement, click here.
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Auditor General Issues Review of District School Board, Charter School and Charter Technical Career Center Audit Reports
In early August, the Florida Auditor General issued Report No. 2023-008, Summary of Significant Findings and Financial Trends Identified in Charter School and Charter Technical Career Center Audit Reports for the Fiscal Year Ended June 30, 2021.
The report was issued pursuant to Section 11.45(7)(b), Florida Statutes.
You may access the report on the Auditor General’s website.
For more information or to request a hard copy of the report, please e-mail the Auditor General’s office at flaudgen@aud.state.fl.us.
In Memoriam
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We are deeply saddened to report the passing of FICPA General Counsel Kenneth R. Hart. Ken passed away Aug. 19, 2022. He was 76 years old.
Ken attended Florida State University on a football scholarship from 1964 to 1969, earning his bachelor’s and master’s degrees in accounting during that time. He was chair and CEO of Ausley McMullen where his primary area of practice was litigation. In recent years, Ken’s litigation practice mainly focused on commercial litigation, products liability, regulatory and constitutional issues. He formerly was a CPA with Price Waterhouse in Miami.
Ken’s funeral service will be held at 11 a.m. on Saturday, Aug. 27 at Faith Presbyterian Church, 2200 N. Meridian Road, in Tallahassee.
Please click here to read more about Ken’s life and passing
DOR TIPs
The Florida Department of Revenue has published these helpful Tax Information Publications (TIPs) since our last edition of Advocacy Update. You can review the full list of 2022 DOR TIPs here.
Administration
Electronic Digital Signatures
Aug. 24, 2022
The Florida Department of Revenue (Department) accepts electronic digital signatures, as they have the same force and effect as a written signature under Florida law. Taxpayers and/or their representatives may use established, secured messaging systems to submit documents with electronic digital signatures, such as power of attorney forms or other documents that must be signed.
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective Jan. 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Communications Services Tax
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective Jan. 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Fuel Tax
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective January 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Gross Receipts Tax
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective January 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Insurance Premium Tax
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective January 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Sales and Use Tax
New Sales and Use Tax Exemptions for Certain Machinery and Equipment Related to Hydrogen
June 30, 2022
Effective July 1, 2022, the sales and use tax exemption for purchases of machinery and equipment necessary to produce electrical or steam energy by burning boiler fuels is expanded to include purchases of machinery and equipment that burns hydrogen.
Exemption for Boiler Fuels Expanded to Include Hydrogen
June 30, 2022
Effective July 1, 2022, hydrogen purchased for use as a combustible fuel in manufacturing, processing, compounding, or producing tangible personal property for sale is exempt from sales and use tax.
Exemptions for Fencing and Trailers Used in Agricultural Production
June 29, 2022
Effective July 1, 2022, hog wire and barbed wire fencing used in agricultural production on lands classified as agricultural lands under section (s.) 193.461, Florida Statutes (F.S.), are exempt from Florida sales tax. Also exempt are gates and materials used to build or repair hog wire or barbed wire fencing.
Severance Tax
Electronic File and Pay Requirements for Taxes, Fees and Surcharges
June 24, 2022
Effective January 1, 2023, taxpayers must file tax returns and remit payments of taxes and fees electronically if the tax amount paid in the prior state fiscal year (July 1-June 30) is $5,000 or more. This requirement applies separately to each tax and is based on the amounts remitted as estimated payments, tentative payments, tax return payments or any other type of payment made for the specific tax.
Contribute
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The Florida CPA/PAC supports the politicians who stand up for CPAs. We back the candidates and incumbents who will ensure CPAs and their clients are included in the legislative process. It is your voluntary contributions that help protect the CPA license.
Please note: Contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others.