Florida 2026 Session Status: Introduced 1 D cosponsors

SB 1182 — Business Development Incentives for Veterans and Military Spouses

Last action — Died in Finance and Tax

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced January 06, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 28% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Business Development Incentives for Veterans and Military Spouses; Authorizing the Department of Revenue to provide specified state tax information to the Department of Veterans’ Affairs and the Department of State under a specified condition; creating the “Florida Veterans and Military Spouses Business Development Act”; requiring the Department of State to waive all fees for certain businesses; requiring the Department of Veterans’ Affairs to establish registration requirements for businesses seeking certain fee waivers and tax exemptions; providing annual reporting requirements, beginning on a specified date, etc.

Bill Text

What changed in the latest version

233 added · 121 removed

233 line(s) added, 121 removed.

→
Previous
Latest
Florida Senate - 2026 SB 1182 By Senator Jones 34-01094-26 20261182__ A bill to be entitled An act relating to business development incentives for veterans and military spouses;
Florida Senate - 2026 CS for SB 1182 By the Committee on Military and Veterans Affairs, Space, and Domestic Security;
and Senator Jones 583-02775-26 20261182c1 A bill to be entitled An act relating to business development incentives for veterans and military spouses;
amending s.
213.053, F.S.;
authorizing the Department of Revenue to provide specified state tax information to the Department of Veterans’ Affairs and the Department of State under a specified condition;
providing definitions;
defining terms;
requiring the Department of State to waive specified fees for certain businesses;
requiring the Department of State to waive all fees for certain businesses;
providing eligibility and registration requirements for such waivers;
providing tax exemptions for certain businesses;
providing that certain businesses are eligible to receive specified tax exemptions;
requiring the Department of Revenue to establish procedures for claiming such exemptions;
providing for rulemaking and interagency cooperation;
requiring the Department of Revenue to adopt specified rules;
providing annual reporting requirements;
requiring the Department of Veterans’ Affairs, the Department of Revenue, and the Department of State to adopt specified rules and ensure interagency cooperation;
requiring the Department of Veterans’ Affairs to establish registration requirements for businesses seeking certain fee waivers and tax exemptions;
specifying registration requirements;
requiring that applicants meeting certain requirements receive a verification letter from the Department of Veterans’ Affairs;
specifying ways in which such letter may be used or presented;
requiring the Department of Veterans’ Affairs to notify the Department of State and the Department of Revenue under specified conditions;
providing annual reporting Page 1 of 8 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 requirements, beginning on a specified date;
Paragraph (cc) is added to subsection (8) of section 213.053, Florida Statutes, to read:
213.053 Confidentiality and information sharing.— (8) Notwithstanding any other provision of this section, the department may provide:
(cc) State tax information relative to the exemptions in s.
295.189(5) pursuant to any formal agreement for the mutual exchange of information between the Department of Veterans’ Affairs, the Department of State, and the Department of Revenue.
Disclosure of information under this subsection shall be pursuant to a written agreement between the executive director and the agency.
Such agencies, governmental or nongovernmental, shall be bound by the same requirements of confidentiality as the Department of Revenue.
Breach of confidentiality is a misdemeanor of the first degree, punishable as provided by s.
775.082 or s.
775.083.
Section 2.
295.189 Business development incentives for veterans and military spouses.— (1) SHORT TITLE.—This section may be cited as the “Florida Veterans and Military Spouses Business Development Act.” (2) LEGISLATIVE FINDINGS AND INTENT.— (a) The Legislature finds that veterans and military spouses contribute significantly to this state’s economy through their skills, expertise, and entrepreneurial efforts.
295.189 Business development incentives for veterans and military spouses.— (1) SHORT TITLE.—This section may be cited as the “Florida Veterans and Military Spouses Business Development Act.” (2) LEGISLATIVE FINDINGS AND INTENT.— Page 2 of 8 CODING:
(b) The Legislature recognizes the challenges of frequent Page 1 of 4 CODING:
Florida Senate - 2026 SB 1182 34-01094-26 20261182__ relocations and economic instability faced by many military spouses.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 (a) The Legislature finds that veterans and military spouses contribute significantly to this state’s economy through their skills, expertise, and entrepreneurial efforts.
(c) It is the intent of the Legislature that this act attract and support veteran-owned and military spouse-owned businesses by providing incentives.
(b) The Legislature recognizes the challenges of frequent relocations and economic instability faced by many military spouses.
(c) It is the intent of the Legislature that this act serve to attract and support veteran-owned and military spouse-owned businesses by providing incentives.
(c) “Veteran-owned or military spouse-owned business” means a business entity:
(c) “Veteran-owned or military spouse-owned business” means any business entity:
That is organized to engage in commercial transactions.
4.
5.
4.
Show all 109 changed rows (69 more)
Previous
Latest
6.
5.
7.
6.
That has a professional license, if required by the industry, in the name of a veteran or military spouse who owns the business entity.
That has a professional license, if required by the industry, in the name of a veteran or military spouse who owns Page 3 of 8 CODING:
(4) FEE WAIVER.— (a) The Department of State shall waive all fees for:
Page 2 of 4 CODING:
Florida Senate - 2026 SB 1182 34-01094-26 20261182__ 1.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 the business entity.
A new business established by a veteran or military spouse.
(4) FEE WAIVER.— (a) The Department of State shall waive all fees for:
1.
A new business established by a veteran or military spouse in this state.
An existing veteran-owned or military spouse-owned business that relocates to this state.
An existing veteran-owned or military spouse-owned business in this state.
(b) The Department of State shall establish registration requirements for such fee waivers, which must include:
(b) The fee waivers apply to veteran-owned or military spouse-owned businesses established between July 1, 2026, and June 30, 2031.
(5) TAX EXEMPTIONS.— (a) Eligible veteran-owned and military spouse-owned businesses shall receive:
For veterans, a DD Form 214 or another acceptable form of identification as specified by the United States Department of Veterans’ Affairs;
A temporary increase in the exemption provided by s.
or 2.
220.14 for business entities incorporated in this state and subject to the tax imposed by chapter 220, for the taxable year in which the Department of Veterans’ Affairs verifies the veteran-owned or military spouse-owned business pursuant to subsection (7) and for each of the 4 subsequent taxable years.
For military spouses, verification of a military spouse relationship and that the other spouse is on active duty or a veteran.
(c) The fee waivers apply to veteran-owned or military spouse-owned businesses established between July 1, 2026, and June 30, 2031.
(5) TAX EXEMPTIONS.— (a) Eligible veteran-owned or military spouse-owned businesses shall receive:
1.
A 5-year tax exemption from the corporate income tax and the franchise tax.
A business that is 100 percent veteran-owned or military spouse-owned shall receive the 5-year tax exemption after being in business for at least 5 years.
A business that is 100 percent veteran-owned or military spouse-owned is eligible to receive an exemption from the tax imposed by chapter 220, totaling $100,000 per taxable year for 5 taxable years, after being in business for at least 5 years from the date of its incorporation in this state.
shall receive the 5-year tax exemption after being in business for at least 7 years.
is eligible to receive an exemption from the tax imposed by chapter 220, totaling $100,000 per taxable year for 5 taxable years, after being in business for at Page 4 of 8 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 least 7 years from the date of its incorporation in this state.
A one-time sales tax exemption on equipment and supplies directly related to business operations.
A one-time sales tax exemption for veteran-owned or military spouse-owned businesses for purchases of equipment and supplies directly related to and used for business operations.
Page 3 of 4 CODING:
This exemption does not apply to purchases of items that are used for personal purposes or items used for both personal and business purposes.
a.
A business entity that is at least 51 percent veteran- owned or military spouse-owned is eligible to receive the sales tax exemption during the first year of business upon the issuance of a temporary tax exemption certificate by the Department of Revenue.
b.
A business entity incorporated in this state and subject to the tax imposed by chapter 220 which is 100 percent veteran- owned or military spouse-owned and has been in business for 5 years and whose net income as reported on its Florida corporate income or franchise tax return after application of the exemption provided in s.
220.14 is $0 for the 5th taxable year is eligible to receive the 1-year sales tax exemption upon the issuance of a temporary tax certificate by the Department of Revenue.
c.
A business entity incorporated in this state and subject to the tax imposed by chapter 220 which is at least 51 percent veteran-owned or military spouse-owned and has been in business for 7 years and whose net income as reported on its Florida corporate income or franchise tax return is $0 for the 7th taxable year is eligible to receive the 1-year sales tax exemption upon the issuance of a temporary tax exemption certificate by the Department of Revenue.
Page 5 of 8 CODING:
Florida Senate - 2026 SB 1182 34-01094-26 20261182__ (b) The Department of Revenue shall establish procedures for claiming the tax exemptions.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 (b) The Department of Revenue shall adopt rules to establish procedures for claiming the tax exemptions and for the developing and issuing of temporary sales tax exemption certificates upon notification of application approval by the Department of Veterans’ Affairs.
(c) For veteran-owned or military spouse-owned businesses relocating to this state, the tax exemptions apply for 5 years after the date on which the business is established.
(c) For veteran-owned and military spouse-owned businesses relocating to this state, the tax exemptions apply for 5 years after the date on which the business is established.
(6) ADMINISTRATION.—The Department of Veterans’ Affairs and the Department of State shall:
(6) ADMINISTRATION.—The Department of Veterans’ Affairs, the Department of Revenue, and the Department of State shall:
(7) ANNUAL REPORTING.—Beginning December 31, 2026, and each December 31 thereafter, the Department of Veterans’ Affairs shall submit a report to the Governor, the President of the Senate, and the Speaker of the House of Representatives which includes:
(7) REGISTRATION.— (a) The Department of Veterans’ Affairs shall establish registration requirements for applicants seeking the fee waivers and tax exemptions provided by this section.
(a) The number of veteran-owned or military spouse-owned businesses that were established in this state or that relocated to this state.
The registration requirements must include:
(b) Economic metrics such as job creation and tax revenue impact from veteran-owned and military spouse-owned businesses.
1.
For veterans, a DD Form 214 or another acceptable form of identification as specified by the United States Department of Veterans’ Affairs, provided that the applicant served in and was honorably discharged from a branch of the United States Armed Forces.
2.
For military spouses, verification of a military spouse relationship and that the other spouse is on active duty or a veteran.
3.
Verification that the applicant’s business meets the requirements provided in subparagraphs (3)(c)1.-6.
4.
The date on which the applicant began doing business in Page 6 of 8 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 this state.
5.
For applicants seeking the 1-year sales tax exemption provided under subparagraph (5)(a)2.
must include a copy of their Florida corporate income or franchise tax return in order to verify the net income reported for the 5th or 7th taxable year, as applicable.
(b) Applicants meeting the registration requirements of paragraph (a) shall receive a veteran-owned or military spouse- owned business verification letter from the Department of Veterans’ Affairs.
1.
The verification letter may be presented to the Department of State to claim the fee waiver provided in subsection (4).
2.
The verification letter must be attached to the Florida corporate income or franchise tax return to claim the increased temporary exemption provided by subparagraph (5)(a)1.
3.
The verification letter may be presented to the Department of Revenue to receive a temporary tax exemption certificate pursuant to subparagraph (5)(a)2.
(c) The Department of Veterans’ Affairs shall notify the Department of Revenue and the Department of State upon successful verification of the veteran-owned or military spouse- owned business.
(8) ANNUAL REPORTING.—Beginning December 31, 2026, and each December 31 thereafter, the Department of Veterans’ Affairs shall submit a report to the Governor, the President of the Senate, and the Speaker of the House of Representatives which includes:
(a) The number of veteran-owned and military spouse-owned Page 7 of 8 CODING:
Words stricken are deletions;
words underlined are additions.
Florida Senate - 2026 CS for SB 1182 583-02775-26 20261182c1 businesses that were established in this state.
(b) Economic metrics, such as job creation and tax revenue impact from veteran-owned and military spouse-owned businesses.
Section 2.
Section 3.
Page 4 of 4 CODING:
Page 8 of 8 CODING:
⬇ Download PDF
View plain text versions (2)

Action History

  1. Died in Finance and Tax

  2. CS by Military and Veterans Affairs, Space, and Domestic Security read 1st time

  3. Now in Finance and Tax

  4. Pending reference review under Rule 4.7(2) - (Committee Substitute)

  5. CS by Military and Veterans Affairs, Space, and Domestic Security; YEAS 5 NAYS 0

  6. On Committee agenda-- Military and Veterans Affairs, Space, and Domestic Security, 02/11/26, 3:00 pm, 301 Senate Building

  7. On Committee agenda-- Military and Veterans Affairs, Space, and Domestic Security, 02/02/26, 3:30 pm, 301 Senate Building --Temporarily Postponed

  8. Introduced

  9. Referred to Military and Veterans Affairs, Space, and Domestic Security; Finance and Tax; Appropriations

  10. Filed

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 163 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (163)

163 members have not signed on to this bill.

Show all 163 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation finance veterans labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1182 do?
Business Development Incentives for Veterans and Military Spouses; Authorizing the Department of Revenue to provide specified state tax information to the Department of Veterans’ Affairs and the Department of State under a specified condition; creating the “Florida Veterans and Military Spouses Business Development Act”; requiring the Department of State to waive all fees for certain businesses; requiring the Department of Veterans’ Affairs to establish registration requirements for businesses seeking certain fee waivers and tax exemptions; providing annual reporting requirements, beginning on a specified date, etc.
Who sponsors SB 1182?
SB 1182 is sponsored by Jones, Shevrin D. "Shev" (Democrat).
What is the current status of SB 1182?
This bill has been introduced in the Senate. Introduced January 06, 2026. It must pass committee before a floor vote.
Where can I track SB 1182?
Track SB 1182 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 1182

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 1182

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →