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Legislative Update: 2025 Session Midpoint Report

April 04, 2025

By FICPA Governmental Affairs

This week, the Florida Legislature met for Week 5 and, with Wednesday marking Day 30, the official midpoint of the 2025 Session. This is a significant time in the legislative process, as it marks the very last opportunity for many bills to begin to be heard. At the same time, the state budget, tax package and leadership priority bills are taking shape and will take up much of the legislature's time and attention. This week’s update will take a holistic look at the Legislative Session thus far, noting the key issues and taking a peak inside the numbers.  

In the first 30 days of Session, the Legislature took up many of the nearly 1,900 bills filed so far by legislative members and generated out of committees. Thus far, a little more than 50% of the nearly 1,800 general member bills have been heard in at least one committee and were found favorable. One bill has been found unfavorable in a Senate committee. At the midpoint of Session, only 42 bills have passed fully through their first chamber, the House or Senate. On Thursday, Day 31 of Session, the first bill passed through both chambers of the Legislature.  At the same time last year, 12 bills had passed both chambers, with half of those being technical revisions.  

Among the 42 bills to pass a chamber is the FICPA Legislative Priority, SB 160 – Public Accountancy by Sen. Gruters, which passed the Senate unanimously on March 19. The FICPA has reported frequently on the movement of SB 160. With the bill passed through the Senate, our full attention has turned to ensuring a companion measure passes the House.  

There are many key issues moving through the Legislature, including Joint Resolutions. These bills once passed do not require the governor’s signature and are instead placed on the ballot as constitutional amendments, requiring 60% of the vote to pass and become law. Twenty-five joint resolutions have been filed in both chambers. These bills include various property tax exemptions, assessments of homestead property, term limits and government restructures. While some of these bills are moving through the Legislature, it is very difficult to pass a constitutional amendment off the ballot.  

State Tax Policies Differ Between Branches 

The big issues of the Legislative Session have emerged, with competing interests from the executive and legislative branches. One of the biggest issues left unresolved is in state tax policy. The House of Representatives has shared a proposal to cut Florida sales tax from 6% to 5.25%. The House Ways and Committee has filed the sales tax bill, HB 7031 – Sales Tax Rate Reductions, and passed it unanimously Wednesday. This bill also includes reducing the rate on commercial rent from 2.0% to 1.25%, the rate on electricity from 4.35% to 3.6%, the rate on sales of new mobile homes from 3.0% to 2.25% and the rate on coin-operated amusement machines from 4.0% to 3.25%, with many members applauding the reduction on commercial rent tax. The House’s proposed sales tax reductions total an estimated $5 billion.  

Conversely, the governor is calling for the complete elimination of property taxes, which would have to be done through a constitutional amendment on the 2026 ballot. No joint resolution has been filed in either chamber to eliminate property taxes. In the meantime, the governor has also announced a proposal for this year to deliver immediate property tax relief to Florida homeowners: a rebate averaging $1,000 for each homesteaded property in the state. The rebates, to be issued in December 2025, would cover state-mandated school property taxes – ensuring full school district funding while providing a tax cut for eligible Floridians.  

Regarding the two proposals, Senate President Albritton on Monday released a statement saying: “These are both significant ideas, worthy of our thought and consideration. However, at this point, I believe it is prudent that a final tax cut package of this size be predominantly nonrecurring, while permanent tax cuts are explored during the interim.” 

The FICPA will continue to monitor these important state tax issues.  

House Proposes Restructuring of State Oversight Functions 

Late last Friday afternoon, the Legislature released a host of budget bills that will become part of the annual legislative budget conference, where differences between the House and Senate budgets are resolved. 

One of these specific committee bills is HB 5009 – Government Administration by the House Budget Committee and Rep Sirois. The bill was heard on Wednesday in the House Budget committee and passed unanimously. 

To restructure the various oversight and audit functions of the Legislature, the bill establishes a Florida Accountability Office (FAO) in the Legislature comprising four divisions: the Auditor General, the General Accountability Division, Office of Program Policy Analysis and Government Accountability (OPPAGA) and the Public Integrity Division. The bill reorganizes certain audit and oversight functions and expands the mission to include investigations of whistleblower complaints and other matters. The bill assigns each division primary responsibility for types of audits and investigations. The bill creates definitions for compliance audits. The bill breaks down responsibilities in the following ways: 

Florida Accountability Office 

Division of Auditor General: Financial Audits 

  • The Division of the Auditor General shall be primarily responsible for financial audits required or authorized by law. The Auditor General shall be primarily responsible for audits authorized by s. 11.45(3)(a), (c), (g), (i), (m), (r), and (v). The Auditor General or their deputy must be a certified public accountant with at least 10 years of audit experience.  

General Accountability Division: Operational Audits 

  • The General Accountability Division of the Florida Accountability Office shall conduct all operational audits and compliance audits required by law, including those previously assigned to the Auditor General or the Office of Program Policy Analysis and Government Accountability. 

OPPAGA: Performance Audits 

  • OPPAGA is the research arm of the legislature, which studies various issues of legislative importance.  

Public Integrity Division: Investigations of Fraud, Waste, and Abuse of Public Funds

  • The Public Integrity Division may inspect and investigate the books, records, papers, documents, data, operation, and physical location of any public agency in this state, including any confidential information; the public records of any entity that has received direct appropriations or a direct payment of fees or taxes collected by this state; and the records of any entity that has contracted with this state whose records are subject to public access pursuant to s. 287.058(1)(c). The Public Integrity Division may agree to retain the confidentiality of confidential information pursuant to s. 11.0431(2)(a). 

The Senate does not have this proposal in any current bill. The FICPA expects this to be a part of budget negotiations between the chambers, with the possibility of substantive changes to the proposal.  

State Budget Process Moves Forward 

This week, the Legislature continued its work on the state budget. On Wednesday, the House Budget and Senate Appropriations Committees both met to consider their chambers’ respective budgets. There was a lengthy discussion on cutting the overall budget and potential issues operating a leaner state government. 

This year, the Senate is proposing a $117.3 billion dollar budget, which is $1.3 billion less than the current year's $118.6 budget. The House proposed budget is $112.95 billion. The House and Senate are more than $4 billion dollars apart in their respective budget proposals. 

The FICPA Governmental Affairs Team expects the budgets to go to their full chambers for passage next week, which then puts the budget bills into proper posture for the conference process to begin. As a reminder, the Budget Conference is the process by which the chambers resolve differences in the budget. The chambers will engage in negotiations over various details before beginning the Budget Conference, where differences between the proposals are worked out and the final version is presented for review. Once the Legislature passes the General Appropriations Act, the bill is sent to the governor for his review and line-item vetoes. 

Each year's budget takes up a large amount of attention and time in the Legislature. During this time, many bills begin to die in committee, as competing interests demand attention from legislators. 

U.S. House Passes Filing Relief for Natural Disasters Act 

Transitioning briefly from Tallahassee to Washington D.C., the U.S. House of Representatives on Monday passed H.R. 517, the Filing Relief for Natural Disasters Act, by a vote of 388-0. Eliminating the wait for a presidential declaration, this bill would authorize the Internal Revenue Service to postpone federal tax deadlines for taxpayers affected by a qualified state-declared disaster, upon written request by the state governor. It would also expand the mandatory extension window from 60 to 120 days.  

The state of Florida was struck by three major hurricanes last year, prompting a series of emergency declarations from Gov. Ron DeSantis and three federally declared disasters by President Joe Biden. Given the impact of the bill on Florida CPAs and their clients, the FICPA Governmental Affairs Team will continue to monitor its progress in the U.S. Senate. 

Session Snapshot: Statistics   

Midway through Session, here's a look at what the Governmental Affairs team is tracking: 

  • 140 proposed changes to tax law. As a reminder most tax bills do not pass individually and will be vetted during the process to be combined into the annual state tax package.  
  • 9 bills open Ch. 473, the CPA Practice Act. The FICPA Governmental Affairs Team is closely monitoring every bill that has this this chapter open, due to the direct impact they may have on the profession. 
  • 10 bills open Ch. 455, the DBPR general licensing statute, which also includes the CPA profession.  
  • 78 bills either propose new audit requirements for CPAs or amend an existing audit process of interest to the profession.  
  • 26 bills could be of interest to CPAs practicing in the CIRA space, including reserve requirements for condominium associations. 
  • 49 bills potentially impact CPAs practicing in state and local government, including local bills and tax bills. 
  • 33 bills have requirements in the public and private sector to use CPAs for specified duties.  
  • 820 general bills have not been heard in any of their committees of reference as of the Day 30 marker. 

The FICPA is tracking 284 bills at various levels for impacts on the CPA profession.  

Looking Ahead 

As Week 5 comes to a close, the FICPA is still tracking several issues with small changes to the CPA profession, which you can find in the Bill Tracker below. This is the time many bills begin to die, as committees stop holding meetings. While the Legislative Session is quickly coming to a close, there is still a lot of work to be done in both chambers. The Legislature will begin to spend less time in subcommittees and more time on the floor, passing bills through each chamber and taking up legislation for final passage. The FICPA will keep you up to date, as bills with impacts on the CPA profession progress through the legislative process.  

2025 Bill Tracker 

Here are some of the key bills of interest the FICPA is monitoring ahead of Session: 

Mobility and licensure and education

Senate Bill 160 - Public Accountancy by Sen. Gruters / House Bill 133 - Public Accountancy by Rep. Caruso. FICPA’s priority legislation seeks to modernize the CPA licensure for the future by opening new alternative pathways to licensure: 

  • Current Path: 150 semester hours, one year of experience, and pass the CPA exam. 
  • New Pathway 1: Master’s degree in accounting/finance, one year of experience, and pass the CPA exam. 
  • New Pathway 2: Bachelor’s degree in accounting/finance, two years of experience, and pass the CPA exam. 
  • New Pathway 3: Bachelor’s degree in any field, with coursework in accounting/finance, two years of experience, and pass the CPA exam. 

 The bill also streamlines practice privileges for out-of-state CPAs who seek to practice in Florida by introducing the concept of automatic mobility. Out-of-state CPAs who hold a license, graduated with at least a bachelor's degree, and passed the CPA licensure exam will be granted practice privileges in the state with no notice and no fee. The bill also streamlines the licensure by endorsement process, creating the most efficient system in the nation. 

  • HB 133 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives. 
  • SB 160 passed unanimously off the Senate floor. It will now be sent in messages to await the House companion.

House Bill 1461 – Department of Business and Professional Regulation by Rep. Yarkosky / Senate Bill 1452 – Department of Business and Professional Regulation by Sen. Truenow. The bill modifies various aspects of professional regulations and practices including repealing specific statutes, renaming and redesignating boards, and amending requirements related to accessibility, employment eligibility verification, continuing education, and various professional practices. 

  • HB 1461 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives. 
  • SB 1452 has been referred to the Regulated Industries Committee in the Senate.

Senate Bill 1038 – Proration of or not Requiring Continuing Education by Sen. Gruters / House Bill 1059 – Proration of or not Requiring Continuing Education by Rep. Esposito / Senate Bill 740 – Continuing Education Requirements by Sen. Harrell. These bills introduce new provisions for veterinarians, building code administrators and inspectors, stating that these professions are no longer exempt from continuing education as part of licensure renewal. As you may recall from last year, this provision already applies to the CPA profession. The FICPA will continue to monitor the bill to ensure that the continuing education requirements for CPAs remain unaffected. 

  • SB 1038 has been referred to the Regulated Industries Committee in the Senate. 
  • HB 1059 has been referred to the Industries and Professional Activities Subcommittee in the House of Representatives. 
  • SB 740 has been referred to the Regulated Industries Committee in the Senate. 

House Bill 195 – Education in Correctional Facilities for Licensed Professions by Rep. Chambliss / Senate Bill 472 – Education in Correctional Facilities for Licensed Professions by Sen. Truenow. The bill requires professional boards regulated by DBPR to ensure that inmates in a correctional institution who take classes that meet the necessary curriculum requirements receive credit toward licensure requirements for the successful completion of classes. 

  • HB 195 passed out of the House Judiciary Committee. The bill now sits on the House calendar to await presentation. 
  • SB 472 passed the Senate. The bill now sits on the House calendar to await presentation.  

House Bill 1185 – Department of Management Services by Rep. Sapp / Senate Bill 1532 Executive Branch by Sen. McClain. The bill amends various Florida statutes to remove provisions related to business enterprises and to promote the engagement of small businesses in various state sectors. Additionally, it revises multiple definitions, agency responsibilities, programs, evaluation measures, and reporting requirements throughout these statutes.  

  • HB 1185 has been referred to the House Government Operations Subcommittee. 
  • SB 1532 has been referred to the Senate Governmental Oversight and Accountability Committee.

Senate Bill 320 – Licensure Requirements for Surveyors and Mappers by Sen. Gaetz / House Bill 339 – Licensure Requirements for Surveyors and Mappers by Rep. Abbott. The bill creates alternative pathways to licensure for Surveyors and Mappers. Similarly to the CPA profession, surveyors are licensed and regulated by the Department of Business and Professional Regulation (DBPR). While the bill does not impact the CPA profession, the FICPA will continue to monitor changes in professional and occupational licensure which may impact the profession. 

  • SB 320 passed out of the Senate Commerce and Tourism Committee. It will be sent to its second committee of reference, Appropriations Committee on Agriculture, Environment, and General Government.
  • HB 339 passed out of the Industries and Professional Activities Subcommittee in the House. It will be sent to its second committee of reference Agriculture and Natural Resources Subcommittee.

Audit/Tax/Industry 

Senate Bill 852 – Study on the Elimination of Property Taxes. The bill requires the Office of Economic and Demographic Research to study the elimination and replacement of property taxes. The bill requires the study to also develop a plan of compensating for the lost revenue.  

  • SB 852 has been referred to Senate Community Affairs Committee.

Senate Bill 354 – Public Service Commission by Sen. Gaetz. The bill requires a certified public accountant to sit on the Public Service Commission.  

  • SB 354 passed out of Senate Regulated Industries. It will be sent to its second committee of reference Appropriations Committee on Agriculture, Environment, and General Government.  

HJR 1325 – Succession to the Office of the Governor, Auditing, and Government Efficiency by Rep. Sirois / SJR 1756 – Succession to the Office of the Governor, Auditing, and Government Efficiency by Sen. Fine  The House Joint Resolution (HJR)/Senate Joint Resolution (SJR) proposes a constitutional amendment that would be placed on the ballot in 2026 that would amongst other things create the Commissioner of Government Efficiency as a Cabinet officer responsible for investigating and reporting on fraud, waste, and abuse and also eliminates the Office of the Lieutenant Governor.  

  • HJR 1325 passed out of House Government Operations Subcommittee. It will now be sent to its second and final committee House State Affairs.  
  • SJR 1756 passed out of the Senate Government Oversight and Accountability committee. It will now be sent to its second committee, Senate Appropriations.  

HB 7031 – Sales Tax Rate Reductions by Ways & Means and Rep. Duggan. The bill proposes a cut to Florida sales tax from 6% to 5.25%. This bill also includes reducing the rate on commercial rent from 2.0% to 1.25%, the rate on electricity from 4.35% to 3.6%, the rate on sales of new mobile homes from 3.0% to 2.25%, and the rate on coin-operated amusement machines from 4.0% to 3.25%. The House’s proposed sales tax reductions total an estimated $5 billion. 

  • HB 7031 passed out of House Ways & Means. The bill was added to the House Calendar.  

Senate Bill 282 – Home and Service Warranty Association Financial Requirements by Sen. Truenow / House Bill 367 – Home and Service Warranty Association Financial Requirements by Rep. Partington. The bill makes changes to the regulation of home and service warranty association financial requirements by requiring an association licensed under 634.3077 to meet requirements by providing "one of" the following options, rather than both, the annual audited financial statements and the Form 10-K, Form 10-Q, or Form 20-F. 

  • SB 282 passed the Senate. It will now be sent to the House calendar to await presentation.  
  • HB 367 passed out of the House Commerce Committee. It will be placed on the calendar to await presentation on the House floor. 

Senate Bill 192 – Revenue Administration by Sen. Gruters / House Bill 1303 – Revenue Administration. The bill amends multiple Florida statutes to adapt revenue administration, specifying tax terms and assessment procedures, and repealing redundant sections. Grants revised powers to county legislative bodies regarding tax levies and municipal service assessments.  

  • SB 192 has been referred to Senate Community Affairs Committee.
  • HB 1303 has been referred to the House Ways and Means Committee.

House Bill 503 – Local Business Taxes by Rep. Botana. This bill enhances auditing and compliance processes for local business taxes in Florida and revises tax rate structures and conditions. Requires the Auditor General to contact non-compliant local governments regarding local business taxes, requesting evidence of corrective actions within specified timeframes, and notifying the Legislative Auditing Committee if compliance is not achieved. Authorizes specified entities to continue levying certain taxes, prohibits the repeal or modification of some tax ordinances after a future date, and provides exceptions. Revises conditions imposed on taxing authorities regarding the levy of specified taxes and introduces new provisions for recalculating and capping revenue from certain local business taxes. 

  • HB 503 passed out of the House Intergovernmental Affairs Subcommittee. It will now be sent to its third and final committee of reference, the House State Affairs committee.  

House Bill 771 – Local Government Assessment by Rep.Steele. This bill removes special assessments as a funding source from several clauses, preventing counties from using them for services like fire protection, law enforcement, and more within municipal service taxing or benefit units. Ensures the removal of text allowing counties to levy special assessments for debt service on outstanding agricultural land bonds after a specified date. Creates a new law requiring local governments to reimburse landowners for fees or taxes assessed on land development projects that involve conservation easements. 

  • HB 771 has been referred to the House Ways and Means Committee.

Condos/HOAs 

Senate Bill 1742 – Condominium and Cooperative Associations by Sen. Bradley. The bill creates many new policies in the operation of Condominiums and Cooperative Associations. The bill mandates electronic delivery as an option for distributing the most recent financial report to association members. The bill permits associations to invest reserve funds in specified financial institutions with restrictions. Stipulates that associations form an investment committee that will document and record all meetings.  

  • SB 1742 passed out of the Senate Regulated Industries Committee. It will now be sent to its second committee, the Senate Appropriations Committee on Agriculture, Environment, and General Government.

House Bill 913 – Condominium Associations by Rep. Lopez (V). The bill makes several changes in the governance of condominium associations. The bill requires Citizens Property Insurance Corporation to deny insurance to condominium associations and unit owners unless specific inspection requirements are met. Sets terms for board member delinquency based on failure to meet payment deadlines as specific in governing documents.  

  • HB 913 passed out of the Housing, Agriculture, and Tourism Subcommittee. It will now be sent to the House Commerce Committee.  

Senate Bill 368 – Community Associations by Sen. Garcia. The bill creates the Condominium and Homeowners’ Association Economic Crime, Fraud, and Corruption Investigation Pilot Program under the Department of Legal Affairs. It gives the Department the power to issue subpoenas and conduct audits for investigations in furtherance of the pilot program and administer oaths, subpoena witnesses, and compel the production of books, papers, or other records relevant to such investigations. If, after reviewing a complaint filed under the pilot program, the department finds sufficient evidence for criminal prosecutions, it must refer the case to the appropriate state attorney for prosecution. 

  • SB 368 has been referred to Regulated Industries in the Senate.

Senate Bill 586 – Actions by Condominium Associations by Sen. Leek / House Bill 6005 – Statute of Repose for Actions by Condominium Associations. This bill revises limitations on actions that condominium and cooperative associations can undertake, specifying that the statute of limitations for any legal actions begins only after unit owners elect a majority of the board members.  Removes references to the statute of repose in the context of condominium and cooperative associations’ ability to take legal action. Establishes that the statute of limitations on any legal or equitable actions available to these associations starts when the majority of the board is elected by the unit owners. 

  • SB 586 has been referred to the House Judiciary Committee.
  • HB 6005 has been referred to the Civil Justice and Claims Subcommittee.