FL H1137

Bill

FL H1137

Deductions for Certain Losses of Alcoholic Beverages

Introduced
01/07/2026

In Committee
02/25/2026

Crossed Over
02/26/2026

Passed
04/21/2026

Dead

Signed/Enacted/Adopted
04/22/2026

Introduced Session

2026 Regular Session

Bill Summary

An act relating to deductions for certain losses of alcoholic beverages; creating s. 561.1215, F.S.; authorizing a distributor of vinous, spirituous, or malt beverages to make an excise tax deduction in its monthly tax report for alcoholic beverages that have become unsellable through warehouse breakage, spoliation, evaporation, or expiration or that have become unfit for human consumption; specifying the percentage a distributor may deduct for such alcoholic beverages; requiring that the method of determining breakage for malt beverages be elected annually; providing that the method is effective for a specified timeframe; providing an exception; requiring distributors that distribute more than one type of alcoholic beverage to deduct their gross taxes for products according to those specified in a specified manner; excluding extraordinary losses of vinous, spirituous, or malt beverages from such deductions; defining the term "extraordinary loss"; requiring a distributor to immediately notify the Division of Alcoholic Beverages and Tobacco when an extraordinary loss occurs; authorizing a distributor to deduct the actual gallonage of the extraordinary loss; requiring such distributors to show proof of the extraordinary hb1137 -01-erLegislature loss before recovering or crediting any excise tax due to the unsellable alcoholic beverages; specifying the manner in which a distributor may show such proof; requiring a distributor to show proof of the destruction, dumping, or recycling of the alcoholic beverages involved in the extraordinary loss; specifying the manner in which to show such proof; requiring the division to inspect any remaining undamaged invoiced inventory intended to be distributed upon being notified by the distributor; requiring a distributor reporting extraordinary losses to furnish proof that the excise tax has not been recovered from any other source; requiring the distributor to provide the division with copies of all insurance claims and receipts of payment upon request; requiring distributors to record certain information on forms prescribed by the division; requiring the division to retain such forms for a specified timeframe; authorizing the division to adopt rules and forms; providing retroactive application; providing an effective date.

AI Summary

This bill allows distributors of alcoholic beverages, including wine (vinous), spirits (spirituous), and beer (malt), to deduct a certain percentage of their monthly excise tax for beverages that become unsellable due to normal warehouse issues like breakage, spoilage, evaporation, or expiration, or if they become unfit for consumption. For wine, the deduction is 0.49% of the gross tax; for spirits, it's 0.15%; and for malt beverages, it's 0.20% of the gross tax or the actual amount lost. Distributors of malt beverages must choose annually whether to use the percentage deduction or deduct the actual amount lost. The bill also defines "extraordinary loss" as unusual events like acts of God, accidents during shipping, or manufacturer recalls, and allows distributors to deduct the actual gallonage of such losses, provided they immediately notify the Division of Alcoholic Beverages and Tobacco and provide proof of the loss and its destruction, dumping, or recycling. Distributors must also prove that the excise tax on these lost beverages hasn't been recovered from other sources, like insurance. The bill applies retroactively to January 1, 2025, and grants the division authority to create necessary rules and forms.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (7)

Toby Overdorf (R)*, Will Robinson (R)*, Webster Barnaby (R), Jim Mooney (R), Danny Nix (R), Rachel Plakon (R), Susan L. Valdés (R),

Other Sponsors (1)

Ways & Means Committee (House)

Last Action

Chapter No. 2026-41 (on 04/22/2026)

Official Document

https://www.flsenate.gov/Session/Bill/2026/1137

(1 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.flsenate.gov/Session/Bill/2026/1137
Analysis - Ways & Means Committee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137z.WMC.PDF
BillText	https://www.flsenate.gov/Session/Bill/2026/1137/BillText/er/PDF
Analysis - Commerce Committee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137f.COM.PDF
Analysis - Commerce Committee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137e.COM.PDF
Analysis - Industries & Professional Activities Subcommittee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137c.IPA.PDF
Analysis - Industries & Professional Activities Subcommittee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137b.IPA.PDF
BillText	https://www.flsenate.gov/Session/Bill/2026/1137/BillText/c1/PDF
Analysis - Ways & Means Committee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137a.WMC.PDF
	https://www.flsenate.gov/Session/Bill/2026/1137/Amendment/196909/PDF
Analysis - Ways & Means Committee (Post-Meeting)	https://www.flsenate.gov/Session/Bill/2026/1137/Analyses/h1137.WMC.PDF
BillText	https://www.flsenate.gov/Session/Bill/2026/1137/BillText/Filed/PDF

Bill > H1137

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (7)

Other Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary