Documentary Stamp Tax Distributions; Revises how taxes collected from documentary stamp tax are distributed; prohibits transfer of specified funds to South Florida Regional Transportation Authority.

Higher Education; Transfers specified assets & liabilities between USF Sarasota/Manatee & New College of Florida; revises provisions relating to Title IX, tuition rates for certain postsecondary students; & removes future repeal of specified amendments to Florida Statutes.

Petroleum Cleanup Programs; Removes 2025-2026 fiscal year limitation on prohibiting certain deductibles and copays, prohibiting enforcement of certain monetary caps, requiring that certain costs be absorbed at the expense of the Inland Protection Trust Fund, and providing exceptions.

Taxation; Revises provisions related to taxation including special districts; ad valorem taxation, notice of disapproval, rental of homestead, affordable housing tax exemption, millage rate adoption, vacation rental transactions, sales tax exemptions, tax credits & deductions, corporate income tax, taxable income, license fee for permitholders, slot machine revenue tax, tax rates for alcoholic beverages, surplus lines tax, disclosure of estimated ad valorem tax, cardroom operation tax, & tax exemption for leased property.

Appropriations; Providing moneys for the annual period beginning July 1, 2026, and ending June 30, 2027, and supplemental appropriations for the period ending June 30, 2026, to pay salaries, and other expenses, capital outlay - buildings, and other improvements, and for other specified purposes of the various agencies of state government, etc. APPROPRIATION: $115,025,780,033

Implementing the 2026-2027 General Appropriations Act; Revising the services required to be provided by regional consortium service organizations under certain circumstances; creating the Regional Consortia Service Organization Supplemental Services Program; establishing the Rural Incentive for Professional Educators (RIPE) Program within the Department of Education for a specified purpose; authorizing the Agency for Health Care Administration to submit a budget amendment requesting additional spending authority to implement specified programs and payments, etc.

State Employees; Providing for the resolution of collective bargaining issues at impasse between the state and certified bargaining units for state employees, etc.

Fuel Taxes; Revising the distribution of the proceeds of the fuel sales tax, etc.

State Agency Law Enforcement Radio System; Abrogating the scheduled expiration of provisions relating to the remission of surcharges for specified criminal offenses and noncriminal moving traffic violations to the Department of Revenue to fund the state agency law enforcement radio system and to provide technical assistance with respect to statewide systems of regional law enforcement communications, etc.

Judges; Increasing the number of circuit judges in certain judicial circuits; increasing the number of county court judges in certain counties, etc.

Pre-K-12 Education; Revising conditions under which a specified scholarship account’s funds revert to the state; providing a supplement for districts that have a decline in enrollment; requiring that fiscally constrained districts receive a higher calculation than non-fiscally constrained districts, etc.

Higher Education; Establishing the Florida Center for Nursing within the University of South Florida; providing that a specified fee waiver applies to a student’s out-of-pocket expenses for tuition and fees after other aid is applied; providing that the LINE Fund was established for shortages in health science professions in addition to nursing; requiring institutions awarded grant funds to submit an annual report by a certain date to the center instead of the Board of Governors or the Department of Education; requiring the Office of Reimagining Education and Career Help to provide specified data to the department, etc.

Health; Requiring the Social Services Estimating Conference to develop certain official information relating to the pilot program for individuals with developmental disabilities; authorizing the Department of Children and Families, as authorized by and consistent with appropriated funding, to contract with a specified organization to provide grief support services to help certain children and youth; revising the monthly room and board rates the department is required to pay to certain foster parents and caregivers; renaming the Step into Success Workforce Education and Internship Pilot Program as the Step into Success Workforce Education and Internship Program, etc.

Retirement; Authorizing an elected officer, except while serving as a legislator, to remain in elective office and receive accumulated Deferred Retirement Option Program (DROP) proceeds after the officer attains a certain age; revising the cost-of-living adjustment for eligible Special Risk Class retirees; defining the term “eligible Special Risk Class retiree”; revising required employer retirement contribution rates for each membership class and subclass of the Florida Retirement System; revising required allocations from the Contributions Clearing Trust Fund to provide disability coverage to members of the investment plan of the Florida Retirement System, etc.