Corporations

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: LaMarca
Last action: 2026-03-13
Official status: House - Died in Ways & Means Committee
Effective date: 2026-07-01

Plain English Breakdown

Checked against official source text during the last sync.

Corporations; Business Court and Tax Changes

This bill recommends the creation of a statewide business court to handle business disputes, reduces filing fees for certain documents, and requires refunds of taxes paid by new companies in their third taxable year.

What This Bill Does

Recommends that the Supreme Court create a statewide business court to help businesses with legal issues.
Reduces the fee for filing articles of incorporation from $35 to $0.99.
Requires refunds of taxes paid by companies in their first taxable year, but only returned in their third taxable year.

Who It Names or Affects

Businesses and corporations that file documents with the state or pay taxes.

Terms To Know

Articles of incorporation: Legal papers a company files to start officially as a corporation.
Taxable year: A period, usually one year, used for calculating and paying taxes.

Limits and Unknowns

The bill recommends the Supreme Court create a business court but does not force it to do so.
It is unclear how many businesses will benefit from the reduced filing fee or tax refunds.

Bill History

2026-03-13 House
• Died in Ways & Means Committee
2026-01-15 House
• Referred to Ways & Means Committee • Referred to Judiciary Committee • Referred to Commerce Committee • Now in Ways & Means Committee
2026-01-13 House
• 1st Reading (Original Filed Version)
2026-01-09 House
• Filed

Official Summary Text

Corporations; Recommends that Supreme Court create statewide business court; reducing filing fee for certain documents; requires refund of certain paid taxes in specified tax year.

Current Bill Text

Read the full stored bill text

HB 1511 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1511-00
Page 1 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to corporations; recommending that the 2
Supreme Court create a statewide business court; 3
amending s. 607.0122, F.S.; reducing the filing fee 4
for certain documents; creating s. 220.223, F.S.; 5
requiring the refund of certain paid taxes in a 6
specified tax year; providing an effective date. 7
8
Be It Enacted by the Legislature of the State of Florida: 9
10
Section 1. In the interest of promoting judicial 11
efficiency and to provide consistency in decisions impacting 12
businesses, the Legislature recommends that the Supreme Court 13
create a statewide business court to resolve business disputes. 14
Section 2. Subsection (1) of section 607.0122, Florida 15
Statutes, is amended to read: 16
607.0122 Fees for filing documents and issuing 17
certificates.—The department shall collect the following fees 18
when the documents described in this section are delivered to 19
the department for filing: 20
(1) Articles of incorporation: $0.99 $35. 21
Section 3. Section 220.223, Florida Statutes, is created 22
to read: 23
220.223 New Corporation Tax Refund.—Notwithstanding any 24
other law, any tax paid by a company in its first taxable year 25

HB 1511 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1511-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

shall be refunded to the company in its third taxable year. 26
Section 4. This act shall take effect July 1, 2026. 27