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FloridaHB 11372026HouseWALLET

Deductions for Certain Losses of Alcoholic Beverages

Sponsored By: Felicia Simone Robinson (Democratic)

Signed by Governor

AppropriationWays & Means CommitteeIndustries & Professional Activities SubcommitteeCommerce CommitteeRules

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Tax break for unsellable alcohol

Florida alcohol distributors can deduct for unsellable products on their monthly excise tax. Beginning January 1, 2025, and applying retroactively to that date. Wine: 0.49% of gross excise tax. Spirits: 0.15%. Beer: 0.20% or the actual gallons lost times the tax rate, if you elect the gallons method for the year. If you sell more than one type, figure each product’s deduction separately. Your beer method choice lasts the calendar year unless your license transfers or you sell 100% of your stock to a new owner.

Tax relief for extraordinary losses

Extraordinary losses do not use the standard percentages. You may deduct the actual gallons lost. You must tell the division right away. Before any tax credit, give proof: an accident report, a division employee’s witness, or other clear documents. Give a signed statement with gallons, tax class, and where destruction happened. The division inspects any undamaged inventory you still plan to sell. You must show you did not recover the excise tax from insurance and give claim copies when asked.

New forms and records for claims

You must record gallons lost, the destruction date, and quantities by tax class on division forms. Include a signed statement that the product was destroyed. The division keeps these forms for three years. The division may set rules and create forms to run this section.

Sponsors & Cosponsors

Sponsor

  • Felicia Simone Robinson

    Democratic • House

Cosponsors

  • Tobin Rogers "Toby" Overdorf

    Republican • House

  • Ways & Means Committee

    Affiliation unavailable

Roll Call Votes

All Roll Calls

Yes: 153 • No: 0

Senate vote • 2/26/2026

Senate Floor Vote

Yes: 37 • No: 0

House vote • 2/25/2026

House Floor Vote

Yes: 116 • No: 0

Actions Timeline

  1. • Chapter No. 2026-41

    4/22/2026

  2. • Signed by Officers and presented to Governor • Approved by Governor

    4/21/2026

  3. • In Messages • Ordered enrolled

    2/26/2026House

  4. • Withdrawn from Rules -SJ 449 • Placed on Calendar, on 2nd reading • Substituted for CS/SB 678 -SJ 449 • Read 2nd time -SJ 449 • Read 3rd time -SJ 449 • CS passed; YEAS 37 NAYS 0 -SJ 449 • Immediately certified -SJ 463

    2/26/2026Senate

  5. • In Messages • Referred to Rules • Received

    2/25/2026Senate

  6. • Read 2nd time • Added to Third Reading Calendar • Read 3rd time • CS passed; YEAS 116, NAYS 0

    2/25/2026House

  7. • Bill added to Special Order Calendar (2/25/2026)

    2/19/2026House

  8. • Reported out of Commerce Committee • Bill released to House Calendar • Added to Second Reading Calendar

    2/11/2026House

  9. • Favorable by Commerce Committee

    2/10/2026House

  10. • Added to Commerce Committee agenda

    2/6/2026House

  11. • Favorable by Industries & Professional Activities Subcommittee • Reported out of Industries & Professional Activities Subcommittee • Now in Commerce Committee

    2/5/2026House

  12. • Added to Industries & Professional Activities Subcommittee agenda

    2/3/2026House

  13. • Referred to Industries & Professional Activities Subcommittee • Referred to Commerce Committee • Now in Industries & Professional Activities Subcommittee • 1st Reading (Committee Substitute 1)

    1/28/2026House

  14. • Favorable with CS by Ways & Means Committee • Reported out of Ways & Means Committee • Laid on Table under Rule 7.18(a) • CS Filed

    1/27/2026House

  15. • PCS added to Ways & Means Committee agenda

    1/23/2026House

  16. • Added to Ways & Means Committee agenda

    1/20/2026House

  17. • 1st Reading (Original Filed Version)

    1/13/2026House

  18. • Referred to Ways & Means Committee • Referred to Industries & Professional Activities Subcommittee • Referred to Commerce Committee • Now in Ways & Means Committee

    1/12/2026House

  19. • Filed

    1/7/2026House

Bill Text

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