All Roll Calls
Yes: 219 • No: 1
FloridaSB 4882026SenateWALLET
Transportation
Sponsored By: Ralph E. Massullo (Republican)
Signed by Governor
AppropriationTransportationAppropriations Committee on Transportation, Tourism, and Economic DevelopmentFiscal PolicyHouse Calendar
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
25 provisions identified: 9 benefits, 10 costs, 6 mixed.
Dealers get inventory buybacks when franchises end
When a vehicle franchise ends voluntarily or involuntarily, the licensee must pay the dealer's net cost for qualifying new inventory. This includes franchise termination, cancellation, and nonrenewal. Non-motorcycle vehicles must have 2,000 miles or less; new motorcycles must have 100 miles or less. Miles added before delivery to the dealer do not count.
Drivers can keep clear plate frames
A license-plate frame or decorative border does not violate the covered plate-obscuring rules when key areas remain visible. It must not cover the plate number or the registration decal or validation sticker in the upper-right corner.
Drivers face fewer immediate crash reporting duties
Beginning October 1, 2026, Florida raises the immediate crash notice threshold from $500 to $2,000 in apparent property damage. Drivers must immediately notify law enforcement when damage reaches $2,000 or more. Notice remains required for any injury or death, regardless of the damage amount.
Drivers gain renewal notices and relief
Beginning October 1, 2026, the state must send eligible drivers renewal notices by mail or email at least 30 days before their birthday. The state must first confirm renewal eligibility; notices direct drivers to in-person or convenience-service renewal. The law also removes a mandatory extra renewal hold for drivers whose licenses expired after they failed to surrender them. That hold had matched the length of the suspension, revocation, or disqualification.
More plate options for disabled drivers
Florida residents qualifying for a disabled parking permit can apply for a disability plate through the state or a tax collector. Applicants can choose a wheelchair symbol or “DV” after the plate number; tax collectors may issue plates immediately on demand. The applicable vehicle license tax remains payable. Veterans with permanent disabled-veteran plates can keep their unique designation during renewal or reissue. They can also retain it when transferring the plate to another vehicle they own.
Communications providers face fewer permit barriers
Cities and counties cannot cap communications-facility permits or condition them on cash deposits, escrow, or other payments or exactions. They cannot require providers to survey right-of-way boundaries or locate facilities they do not own. Permits may require identification of at-grade communications facilities within 50 feet; legally authorized bonds remain allowed. Providers must use reasonable care and detection methods when an owner fails required underground locating. Local governments must close out permits within 45 days after work is completed.
Vehicle renewals get real-time processing
Beginning October 1, 2026, Florida's motor vehicle agency must support real-time registration-renewal processing and bulk reporting, including applicant email addresses. The data-access and integration tools were required to be developed by July 1, 2023. Tax collectors can use the tools and data only for listed vehicle, driver, fuel-tax, and vessel duties. Resale or use for another purpose is prohibited.
Carriers get broader fuel-tax credits
The law extends Florida's fuel-use calculation and purchase credit beyond diesel to motor fuel used by qualified vehicles. In-state fuel use is based on Florida miles divided by total miles, with adequate supporting records. Carriers can credit eligible tax paid on Florida fuel purchases during the reporting period. Excess credits can carry forward for eight calendar quarters or be refunded when they exceed $10.
Related corporations get vehicle tax relief
Beginning October 1, 2026, qualifying vehicle sales, leases, and rentals between commonly owned and controlled corporations are sales-tax exempt. The qualified vehicle must be titled and registered in Florida when the transaction occurs. Florida sales tax must already have been paid when the seller, lessor, or renter acquired it.
Drivers face insurance proof deadlines
Beginning October 1, 2026, owners or operators in covered crash or conviction cases must provide liability-insurance proof within 14 days. The clock starts when the state provides crash notice, rather than when it mails the notice. This applies to cases covered by Florida's financial-responsibility law.
Businesses must disprove fuel tax warrant amounts
Beginning October 1, 2026, a fuel tax warrant counts as initial proof of the taxes, interest, and penalties owed. This applies to disputes over seized property or the amount due. The motor carrier, retail dealer, or motor-fuel distributor must prove that the amounts or penalties are wrong.
Carriers face online fuel-tax filing rules
Beginning October 1, 2026, carrier fuel-tax returns must be online unless the state authorizes another method. The reporting year runs January 1–December 31, with annual returns due January 31. Semiannual returns are due January 31 and July 31; quarterly returns add April 30 and October 31. Weekend or legal-holiday return deadlines move to the next business day. Taxes are due the first day of the month after the reporting period; the state sets filing frequency by rule.
Carriers face stronger fuel-tax enforcement
Unauthorized counterfeiting, altering, making, or selling fuel-tax credentials is a third-degree felony; specified licensing and audit falsehoods are also covered. Each day or part-day of operation without required decals or a valid permit is a separate offense. Willfully false exemption or credit claims can bring judgments for twice the tax due, plus costs. Authorized officials can seize qualified vehicles when carriers refuse to comply. Beginning October 1, 2026, licensing violations carry a $50 roadside penalty; vehicles may be held until payment or proof of licensing.
Carriers lose some temporary permit options
Only carriers with a valid license can obtain a temporary fuel-use permit. Each permit costs $45, covers the named vehicle, and expires 10 days after issuance. It does not remove fuel tax paid at the pump. The law also removes the driveaway permit option for registered carriers hauling vehicles they do not own to stock inventory.
Carriers must destroy unused fuel decals
Florida-licensed carriers must destroy a vehicle's decal when they stop operating or arranging its operation in Florida. They must immediately notify the state by letter and give the decal number. A business closing, sale, or transfer requires written notice at least 10 days before the change. The carrier must destroy its decals, report their numbers, and settle applicable taxes, interest, and penalties when the change takes effect.
Carriers must keep tax records longer
Licensed carriers must keep required records supporting each return for four years after its due date or filing date, whichever is later. State tax officials can examine records, books, papers, and equipment held by carriers, retail fuel dealers, and wholesale distributors. Inspections must be needed to check reports or determine whether tax was paid.
Carriers need licenses and paid decals
Most carriers need an International Fuel Tax Agreement license and displayed decals before operating qualified vehicles in Florida. Florida-based vehicles traveling only within Florida are exempt from this license-and-decal requirement. Decals cost $4 per set for each calendar year or part-year and cannot transfer between vehicles or carriers. Each vehicle must carry a license copy or provide it electronically. Beginning October 1, 2026, decal renewals must be online unless the state authorizes another method.
Late carrier taxes trigger escalating penalties
Late carrier returns or payments can trigger a penalty of $50 or 10% of unpaid tax, whichever is greater. That applies for the first 30 days, with another 10% for each additional 30 days or part-period. The percentage penalty caps at 100%, subject to the $50 minimum. Interest follows the International Fuel Tax Agreement instead of the former 1% monthly rate.
More fuels covered by carrier taxes
Beginning October 1, 2026, Florida's carrier fuel-use tax covers propulsion energy, including electricity, hydrogen, natural gas, propane, and biodiesel. Covered vehicles include two-axle vehicles over 26,000 pounds and vehicles with three or more axles, regardless of weight. Recreational vehicles and specified community transportation and public transit vehicles are excluded. Applicable reciprocal fuel-tax agreements, including the International Fuel Tax Agreement, take priority over conflicting chapter requirements.
Drivers face email and notice requirements
Applicants must provide email addresses for Florida identification cards and replacement driver licenses or instruction permits. Lost or destroyed replacements still carry a fee; stolen replacements remain free with satisfactory proof of theft. With authorization, the state can email license cancellation, suspension, revocation, or disqualification orders. Notice is complete 20 days after email or mailing, or 15 days for specified financial-responsibility and motor-vehicle insurance orders. Failure to receive an order does not change its effective date or length.
Vehicle registration requires specified identity documents
Individual vehicle-registration applicants must provide satisfactory address proof and a valid REAL ID license or identification card, or an unexpired passport. An unexpired foreign passport must come with an unexpired Form I-94. Florida-resident active-duty service members do not need a permanent Florida residence street address. Business applicants must provide an employer identification number when applicable and evidence of authority to do business in Florida.
Dealers gain transfer and succession protections
A proposed dealership transfer is approved unless the licensee rejects it within 60 days after notice. Franchise rejection grounds include bad character, failure to meet reasonable written financial or experience standards applied equally, or prohibited ownership concentration. Equity-transfer rejection is limited to bad character or prohibited ownership concentration. Qualifying estate-planning transfers cannot be rejected when the controlling person or beneficiary has good moral character. Heir succession can still be rejected for inadequate qualifications, prohibited concentration, or specified public-interest or representation findings after notice and a hearing.
Truck operators get clearer tank classifications
A tank vehicle is a commercial vehicle designed to carry liquids or gases in permanently or temporarily attached tanks. Each tank must exceed 119 gallons, and combined rated capacity must reach at least 1,000 gallons. An empty storage tank temporarily attached to a flatbed is excluded when the tank is not designed for transportation.
Heavy vehicles face coverage and licensing rules
Beginning October 1, 2026, covered vehicles need combined injury and property-damage coverage based on gross vehicle weight. Minimums per occurrence are $50,000 at 26,000–34,999 pounds, $100,000 at 35,000–43,999 pounds, and $300,000 at 44,000 pounds or more. Vehicles subject to the named federal insurance rules must meet equivalent federal minimums. Qualified-vehicle owners also gain a self-insurance option, requiring a state certificate and statutory financial standards. After a cancellation notice expires, uninsured operation requires registration suspension or carrier-license revocation unless a required bond or valid self-insurance applies.
Distributors face limits on concentrated deliveries
Distributors face license denial, suspension, or revocation for concentrating deliveries after sending at least 1,000 same-brand vehicles to Florida dealers within 12 months. The trigger is more than 33.33% going to one dealer or dealers under common ownership or control. That test includes the specified ownership or control interests above 30%. The restriction excludes brands with a licensed Florida franchised dealer on January 1, 2026. It also excludes applicants or licensees legally allowed to own or operate dealerships under the referenced ownership law.
Sponsors & Cosponsors
Sponsor
Ralph E. Massullo
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 3/11/2026
Senate Floor Vote
Yes: 36 • No: 0
House vote • 3/9/2026
House Floor Vote
Yes: 108 • No: 1
Senate vote • 2/19/2026
Senate Floor Vote
Yes: 38 • No: 0
Senate vote • 2/5/2026
Fiscal Policy Vote
Yes: 15 • No: 0
Senate vote • 1/21/2026
Appropriations Committee on Transportation, Tourism, and Economic Development Vote
Yes: 14 • No: 0
Senate vote • 1/12/2026
Transportation Vote
Yes: 8 • No: 0
Actions Timeline
Chapter No. 2026-39, companion bill(s) passed, see SB 490 (Ch. 2026-40)
4/22/2026Approved by Governor
4/21/2026Signed by Officers and presented to Governor
4/21/2026Ordered engrossed, then enrolled
3/11/2026SenatePassed as amended; YEAS 36 NAYS 0 -SJ 813
3/11/2026SenateConcurred in 1 amendment(s) (078509) -SJ 813
3/11/2026SenateIn returning messages
3/9/2026SenateAmendment 078509 engrossed amendment (replaces 073989, 106271, 520293, 312799)
3/9/2026HousePassed as amended; YEAS 108, NAYS 1
3/9/2026HouseRead 3rd time
3/9/2026HouseAdded to Third Reading Calendar
3/9/2026HouseAmendment 073989 adopted as amended
3/9/2026HouseAmendment 106271 adopted
3/9/2026HouseAmendment 520293 adopted
3/9/2026HouseAmendment 312799 adopted
3/9/2026HouseRead 2nd time
3/9/2026House1st Reading (Engrossed 1)
3/5/2026HouseBill added to Special Order Calendar (3/9/2026)
3/5/2026HouseBill referred to House Calendar
3/5/2026HouseIn Messages
2/19/2026HouseImmediately certified -SJ 356
2/19/2026SenatePassed as amended; YEAS 38 NAYS 0 -SJ 350
2/19/2026SenateRead 3rd time -SJ 350
2/19/2026SenateAmendment(s) adopted (458674) -SJ 350
2/19/2026SenateRead 2nd time -SJ 350
2/19/2026Senate
Bill Text
er
10/1/2026
e2
3/12/2026
e1
2/19/2026
Filed
1/9/2026