SESSION WATCH
Died SENATE · SESSION 2026

No. CS/SB 1182

Business Development Incentives for Veterans and Military Spouses
Send via email
SPONSOR
Military and Veterans Affairs, Space, and Domestic Security; Jones
FILED BY
Shevrin D. Jones — District 34, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Finance and Tax

Filed under Taxes & Budget.

PROVIDED 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.

Full bill text →

Plain English Summary

AI-GENERATED
Creates a five-year tax and fee incentive program for veteran and military spouse businesses.

The Department of State must waive all fees for new and existing veteran-owned or military spouse-owned businesses registered between 2026 and 2031.

Eligible businesses receive a $100,000 annual corporate tax exemption for five years, plus a one-time sales tax exemption on equipment purchases.

The Department of Veterans’ Affairs must verify business ownership and issue a letter that owners must use to claim these specific tax benefits.

The Department of Revenue may share state tax information with the other agencies under a formal written agreement.

KEY PROVISIONS
§ 1 State Tax Information Sharing moderates. 213.053(8)(cc)

AIPermits the Department of Revenue to share state tax information with the Department of Veterans’ Affairs and the Department of State.

“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'” bill text, line 40 →
§ 2 Business Fee Waiver moderates. 295.189(4)(a)

AIRequires the Department of State to waive all fees for new and existing veteran-owned or military spouse-owned businesses.

“The Department of State shall waive all fees for: 1. A new business established by a veteran or military spouse in this state.” bill text, line 90 →
§ 3 Corporate Tax Exemption moderates. 295.189(5)(a)

AIGrants eligible veteran-owned or military spouse-owned businesses a temporary increase in the corporate income tax exemption for five taxable 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” bill text, line 107 →
§ 4 Sales Tax Exemption moderates. 295.189(5)(a)

AIProvides a one-time sales tax exemption for purchases of 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.” bill text, line 118 →
§ 5 Business Registration Requirements moderates. 295.189(7)(a)

AIRequires the Department of Veterans’ Affairs to establish registration requirements for businesses seeking fee waivers and tax exemptions.

“The Department of Veterans' Affairs shall establish registration requirements for applicants seeking the fee waivers and tax exemptions provided by this section.” bill text, line 160 →
§ 6 Annual Reporting moderates. 295.189(8)

AIRequires the Department of Veterans’ Affairs to submit an annual report to the Governor and legislative leaders on business establishment and economic metrics.

“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” bill text, line 198 →
TIMELINE
3/13/2026
Died in Finance and Tax
2/18/2026
CS by Military and Veterans Affairs, Space, and Domestic Security...
2/12/2026
Now in Finance and Tax
2/11/2026
Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/11/2026
CS by Military and Veterans Affairs, Space, and Domestic Security;...
2/6/2026
On Committee agenda-- Military and Veterans Affairs, Space, and...
1/28/2026
On Committee agenda-- Military and Veterans Affairs, Space, and...
1/13/2026
Introduced
1/12/2026
Referred to Military and Veterans Affairs, Space, and Domestic...
1/6/2026
Filed
4 EARLIER →
STATUTES IT CHANGES
s. 213.053
+37 / −0
s. 295.189
+1231 / −0
STAFF ANALYSES