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FloridaSB 4882026SenateWALLET

Transportation

Sponsored By: Ralph E. Massullo (Republican)

Signed by Governor

AppropriationTransportationAppropriations Committee on Transportation, Tourism, and Economic DevelopmentFiscal PolicyHouse Calendar

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Bill Overview

Analyzed Economic Effects

7 provisions identified: 3 benefits, 2 costs, 2 mixed.

Fuel tax credits and interstate agreements for carriers

Carriers can claim a credit equal to Florida fuel tax per gallon for fuel bought in Florida when tax was paid. Extra credit can carry forward up to eight calendar quarters, and you can get a refund when the remaining amount is over $10. The department may enter written reciprocal agreements, like IFTA, that override other fuel‑tax rules for qualified vehicles and simplify multi‑state filing.

Sales tax break on fleet transfers

Sales, leases, or rentals of a qualified commercial motor vehicle between commonly owned and controlled corporations are exempt from Florida sales tax if the vehicle was titled and registered in Florida and Florida tax was paid when the seller acquired it. This lowers tax costs on intra‑group fleet transfers that meet all three conditions.

Higher insurance minimums for heavy trucks

Beginning October 1, 2026, trucks must carry minimum combined liability by weight: $50,000 (26,000–34,999 lbs), $100,000 (35,000–43,999 lbs), and $300,000 (44,000 lbs or more). Vehicles covered by federal rules must at least meet the federal minimums. Violations are noncriminal traffic infractions. The department also suspends a carrier’s registration on the insurer’s cancellation date when it receives a cancellation notice; insurers must send the same notice to the department and the insured.

Tougher fuel-tax penalties and audits for carriers

Late fuel taxes face a $50 minimum penalty or 10% for each 30 days late, up to 100%, plus 1% monthly interest. Carriers must keep tax records for 4 years, and the state can audit records and equipment. If a carrier refuses to comply, agents can seize vehicles and the state can sue; misused exemptions or credits must pay double the tax. Running a commercial vehicle without proper registration costs $50 and the vehicle can be held. Willful false filings or counterfeit decals are third‑degree felonies, and the department can suspend or revoke privileges.

New fuel decals, permits, and e-filing for carriers

Motor carriers must be registered (or under IFTA) and show a Florida fuel‑tax decal on each qualified vehicle, or get a temporary fuel‑use permit before operating here. Decals cost $4 per set per year and cannot be moved between vehicles or carriers. A temporary fuel‑use permit costs $45, lasts 10 days, and waives chapter 207 fuel‑use tax during that time, but not pump taxes. The reporting year is July 1–June 30, with returns due July 1 (annual), Jan 31 and Jul 31 (semiannual), or Jan 31, Apr 30, Jul 31, and Oct 31 (quarterly). Starting October 1, 2026, decal renewals and all chapter 207 returns must be filed online unless the department allows an exception; the law also clarifies which vehicles and fuels are covered and lets FHP or DOT agents issue temporary permits.

Tax collectors get vessel renewal tech

Beginning October 1, 2026, the state can give tax collectors technology to process vessel registration renewals in real time and provide bulk data, including applicants’ email addresses. Collectors may use the data only to do their legal duties and may not resell it. The law also says these data access and interface functions had to be developed by July 1, 2023.

Driver, plate, and crash-reporting updates

Registration applicants must give a Florida street address and show proof: a REAL ID or U.S. passport, or a foreign passport with an unexpired I‑94; businesses show a FEIN or proof to do business; active‑duty military residents are exempt from the street‑address rule. You may use plate frames if they do not cover the number or the upper‑right sticker; hiding or altering plates is still a crime. You must report a crash right away if there is injury, death, or $500 or more in apparent damage. The department may send license actions by email, mail, or personal delivery, and hearings need not use an administrative law judge. A stolen license or permit is replaced for free with proof of theft; lost or destroyed ones still pay the fee.

Sponsors & Cosponsors

Sponsor

  • Ralph E. Massullo

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 219 • No: 1

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

  1. • Chapter No. 2026-39

    4/22/2026

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

    4/21/2026

  3. • Concurred in 1 amendment(s) (078509) -SJ 813 • Passed as amended; YEAS 36 NAYS 0 -SJ 813 • Ordered engrossed, then enrolled

    3/11/2026Senate

  4. • In returning messages

    3/9/2026Senate

  5. • Read 2nd time • Amendment 312799 adopted • Amendment 520293 adopted • Amendment 106271 adopted • Amendment 073989 adopted as amended • Added to Third Reading Calendar • Read 3rd time • Passed as amended; YEAS 108, NAYS 1 • Amendment 078509 engrossed amendment (replaces 073989, 106271, 520293, 312799)

    3/9/2026House

  6. • Bill referred to House Calendar • Bill added to Special Order Calendar (3/9/2026) • 1st Reading (Engrossed 1)

    3/5/2026House

  7. • In Messages

    2/19/2026House

  8. • Read 2nd time -SJ 350 • Amendment(s) adopted (458674) -SJ 350 • Read 3rd time -SJ 350 • Passed as amended; YEAS 38 NAYS 0 -SJ 350 • Immediately certified -SJ 356

    2/19/2026Senate

  9. • Placed on Special Order Calendar, 02/19/26

    2/17/2026Senate

  10. • Favorable by- Fiscal Policy; YEAS 15 NAYS 0 • Placed on Calendar, on 2nd reading

    2/5/2026Senate

  11. • On Committee agenda-- Fiscal Policy, 02/05/26, 9:00 am, 412 Knott Building

    2/2/2026Senate

  12. • Favorable by Appropriations Committee on Transportation, Tourism, and Economic Development; YEAS 14 NAYS 0 • Now in Fiscal Policy

    1/21/2026Senate

  13. • On Committee agenda-- Appropriations Committee on Transportation, Tourism, and Economic Development, 01/21/26, 11:00 am, 110 Senate Building

    1/16/2026Senate

  14. • Introduced

    1/13/2026Senate

  15. • Favorable by Transportation; YEAS 8 NAYS 0 • Now in Appropriations Committee on Transportation, Tourism, and Economic Development

    1/12/2026Senate

  16. • On Committee agenda-- Transportation, 01/12/26, 4:00 pm, 37 Senate Building

    1/5/2026Senate

  17. • Referred to Transportation; Appropriations Committee on Transportation, Tourism, and Economic Development; Fiscal Policy

    12/1/2025Senate

  18. • Filed

    11/13/2025Senate

Bill Text

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