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Bill > H1485


FL H1485

Tax On Aviation Fuel


summary

Introduced
02/28/2025
In Committee
03/05/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

An act relating to tax on aviation fuel; repealing ss. 206.9815, 206.9825, 206.9826, 206.9835, 206.9837, 206.9845, 206.9855, 206.9865, and 206.9875, F.S., relating to definitions, the tax on aviation fuel, refunds for certain air carriers, administration of the tax, disclosure of price, distribution of proceeds, refunds to carriers, commercial air carrier registration and reporting, and a tax exemption for federal entities, respectively; amending ss. 163.3206, 206.42, 206.9915, 207.003, 207.005, 213.053, 332.007, and 332.009, F.S.; conforming provisions to changes made by the act; providing an effective date.

AI Summary

This bill eliminates the existing statutory framework for aviation fuel taxation in Florida by repealing several sections of Florida Statutes related to aviation fuel tax definitions, tax collection, refunds, administration, and exemptions. The bill makes conforming changes across multiple sections of Florida law to remove references to the repealed aviation fuel tax provisions, effectively removing the specific tax on aviation fuel. Key amendments include modifying definitions of fuel in various sections, removing specific references to aviation fuel tax, and updating cross-references in statutes related to transportation and taxation. The bill also slightly modifies language related to airport and aviation funding, removing explicit mentions of aviation fuel tax revenues in funding considerations. Technically, this means that while aviation fuel may still be subject to other existing fuel tax regulations, the specific standalone tax on aviation fuel will no longer exist. The changes will take effect on July 1, 2025, providing ample time for state agencies and stakeholders to adjust to the new legal framework.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (1)

Last Action

Indefinitely postponed and withdrawn from consideration (on 05/03/2025)

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