The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Appropriations
BILL: SB 2-B
INTRODUCER: Senator Burgess
SUBJECT: COVID-19 Mandates
DATE: November 15, 2021 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Bond Cibula JU Favorable
2. Hrdlicka Sadberry AP Favorable
I. Summary:
SB 2-B regulates COVID-19 mandates. The bill:
 Prohibits private employers from mandating COVID-19 vaccination without providing
employees the ability to opt out of the mandate.
 Requires private employers that choose to impose a COVID-19 vaccination mandate to
authorize all of the following exemptions: medical, which includes pregnancy or anticipated
pregnancy; religious; COVID-19 immunity; periodic testing; or use of employer-provided
personal protective equipment. These exemptions must be submitted to the employer on
forms adopted by the Department of Health (DOH) or substantially similar forms.
 Authorizes the Attorney General to receive and investigate complaints and impose
administrative fines of up to $50,000 per violation, if an employee was terminated for
refusing vaccination and the employer failed to follow the exemption procedures.
 Prohibits public educational institutions and governmental entities from requiring COVID-19
vaccination as a condition of employment and authorizes the DOH to impose a fine not to
exceed $5,000 per violation.
 Specifies that employees improperly terminated on the basis of COVID-19 vaccination
mandates may be eligible for reemployment benefits, and establishes that reemployment
benefits may not be denied or discontinued based on a new job offer that would require
COVID-19 vaccination.
 Prohibits educational institutions and elected or appointed local officials from mandating
COVID-19 vaccination for students, allows parents and students to bring an action against
educational institutions for declaratory and injunctive relief, and requires courts to award
attorney fees and court costs to prevailing parents and students.
 Prohibits school boards and local officials from requiring students to wear a face mask, face
shield, or other face covering without providing for parental exemption from such
requirements and limits the quarantining of asymptomatic students and teachers for exposure
to COVID-19.
BILL: SB 2-B Page 2
 Appropriates $5 million from the General Revenue Fund for the Department of Legal Affairs
to investigate complaints and to take legal action to stop the enforcement of vaccination
mandates imposed by the federal government.
 Sunsets the above provisions on June 1, 2023.
The fiscal impact of the bill is indeterminate. See Section V.
The bill is effective upon becoming a law.
II. Present Situation:
COVID-19
The COVID-19 pandemic has drastically affected the state since the outbreak began affecting the
United States in early 2020. The toll on individuals, businesses, and the economy has been
severe. Governor DeSantis issued Executive Order No. 20-52 on March 9, 2020, declaring a state
of emergency and issuing guidelines to halt, mitigate, or reduce the spread of the outbreak. The
order was extended several times, the last by Executive Order No. 21-94, issued on
April 27, 2021, which expired in June 2021.
In general, the methods for the prevention of contracting COVID-19 have been washing hands,
wearing a face mask or other covering for a person’s nose and mouth, social distancing, cleaning
and disinfecting “high-touch” surfaces, improving ventilation, and receiving a COVID-19
vaccination.1 The federal Food and Drug Administration (FDA) first issued emergency
authorized use for COVID-19 vaccinations in December 2020; in August 2021, the FDA fully
approved the first vaccine, produced by Pfizer, for use in individuals 16 years of age and older
(emergency use for children 5 through 15 years of age is also available as is a “booster” shot for
certain individuals).2 COVID-19 vaccines are readily available and to-date in Florida nearly
14 million people have been vaccinated.3
Recommended or Required Vaccines
Vaccines have routinely been recommended for various reasons in the United States. For
example, the Centers for Disease Control and Prevention (CDC) provides recommendations for
vaccinations for travel abroad, and the U.S. Department of State provides notice to travelers that
some countries require travelers to carry proof of certain inoculations.4 Additionally, the CDC
1
Florida Department of Health (FDOH), Florida COVID-19 Response, How do I prevent and prepare for COVID-19?,
available at https://floridahealthcovid19.gov/prevention/ (last visited Nov. 10, 2021).
2
See U.S. Food and Drug Administration, COVID-19 Frequently Asked Questions, Q: What is the FDA’s role in approving
vaccines and what is being done to produce a COVID-19 vaccine?, available at https://www.fda.gov/emergency-
preparedness-and-response/coronavirus-disease-2019-covid-19/covid-19-frequently-asked-questions (last visited
Nov. 10, 2021). Emergency use for the Pfizer and Moderna vaccines was first issued in December 2020, and for the Janssen
(Johnson and Johnson) vaccine in February 2021.
3
FDOH, Florida COVID-19 Response, COVID-19 Vaccines in Florida, available at
https://floridahealthcovid19.gov/vaccines/ (last visited Nov. 10, 2021).
4
See generally U.S. Department of State, Travel.State.Gov, Your Health Abroad, available at
https://travel.state.gov/content/travel/en/international-travel/before-you-go/your-health-abroad.html (last visited
Nov. 10, 2021).
BILL: SB 2-B Page 3
recommends vaccines for children and adults and publishes schedules for recommendations for
specific vaccines, including the age at which a person should receive them.5
Vaccines have also been required for certain activities, such as for enrollment and attendance at
school. Such vaccines include diphtheria-tetanus-acellular pertussis (DTaP), inactivated polio
vaccine (IPV), measles-mumps-rubella (MMR), varicella (chickenpox), haemophilus influenzae
type b (Hib), pneumococcal conjugate (PCV13), and hepatitis B (Hep B).6 Medical and religious
exemptions are generally allowed for required vaccinations.7
Currently, the CDC recommends primary COVID-19 vaccinations for people aged 5 years and
older and booster shots for some people aged 18 years and older who are at higher risk for
COVID-19 exposure or severe illness or who received the one-dose Janssen vaccine.8
COVID-19 Vaccination Mandates for Employment
Since the FDA’s full approval of COVID-19 vaccinations, some employers have begun to
mandate vaccination.9 For example on August 6, 2021, United Airlines became the first major
airline to announce a COVID-19 vaccination mandate for its employees.10 The airline terminated
more than 230 employees who have not complied with the mandate.11 In response to employer
COVID-19 vaccination mandates, some states have restricted the use of such mandates. Seven of
these states ban state entities imposing vaccine mandates on employees; while one state,
Montana, bans both public and private employers from imposing vaccine mandates.12
The Occupational Safety and Health Administration (OSHA) is a regulatory agency within the
United States Department of Labor, created “to ensure safe and healthful working conditions for
workers by setting and enforcing standards and by providing training, outreach, education and
5
Centers for Disease Control and Prevention (CDC), Vaccines & Immunizations, (last reviewed February 16, 2021),
available at https://www.cdc.gov/vaccines/ (last visited Nov. 10, 2021).
6
See FDOH, School Immunizations Requirements, (last reviewed March 8, 2021), available at
http://www.floridahealth.gov/programs-and-services/immunization/children-and-adolescents/school-immunization-
requirements/index.html (last visited Nov. 10, 2021). See also CDC, Vaccines for Your Children, Required Vaccines for
Child Care and School, (last reviewed May 17, 2019), available at
https://www.cdc.gov/vaccines/parents/records/schools.html (last visited Nov. 10, 2021).
7
See FDOH, Exemption from Required Immunizations, (last reviewed March 27, 2021), available at
http://www.floridahealth.gov/programs-and-services/immunization/children-and-adolescents/immunization-
exemptions/index.html (last visited Nov. 10, 2021). Section 381.003(1)(e), F.S.
8
CDC, COVID-19, COVID-19 Vaccines for Specific Groups of People (last updated November 3, 2021), available at
https://www.cdc.gov/coronavirus/2019-ncov/vaccines/recommendations/specific-groups.html (last visited Nov. 10, 2021);
see also CDC, Some COVID-19 Vaccine Recipients Can Get Booster Shots (last updated November 9, 2021), available at
https://www.cdc.gov/coronavirus/2019-ncov/vaccines/booster-shot.html (last visited Nov. 10, 2021).
9
NBC News, From McDonald’s to Goldman Sachs, here are the companies mandating vaccines for all or some employees
(August 3, 2021), available at https://www.nbcnews.com/business/business-news/here-are-companies-mandating-vaccines-
all-or-some-employees-n1275808 (last visited Nov. 10, 2021).
10
United, COVID-19 vaccine required for United employees, (Aug. 6, 2021) available at
https://www.united.com/en/us/newsroom/announcements/COVID-19-vaccine-required-for-United-employees (last visited
Nov. 8, 2021).
11
Fox Business, United Airlines in the process of firing 232 unvaccinated employees, (October 13, 2021), available at
https://www.foxbusiness.com/lifestyle/united-airlines-firing-unvaccinated-employees (last visited Nov. 8, 2021).
12
Littler, COVID-19 Resources, Mandatory Employee Vaccines – Coming to A State Near You?, (current as of
November 10, 2021), available at https://www.littler.com/publication-press/publication/mandatory-employee-vaccines-
coming-state-near-you (last visited Nov. 10, 2021).
BILL: SB 2-B Page 4
assistance.”13 The Occupational Safety and Health Act (OSH Act) regulates most private sector
employers as well as certain public sector employers. The OSH Act applies to employees of an
organization, and does not apply to self-employed workers, immediate family members of farm
employers, volunteers, or unpaid students.14 The OSHA is authorized to set emergency
temporary standards in certain limited circumstances which take effect immediately and are in
effect until superseded by a permanent standard. “OSHA must determine that workers are in
grave danger and that an emergency standard is needed to protect them. Then, OSHA publishes
the emergency temporary standard in the Federal Register, where it also serves as a proposed
permanent standard.” The validity of an emergency temporary standard may be challenged in a
U.S. Court of Appeals.15
On November 5, 2021, OSHA published an emergency temporary standard that requires every
employer having 100 or more employees to implement a COVID-19 vaccination mandate.16 All
employers having 100 or more employees must ensure that their workforce is fully vaccinated or
require any workers who remain unvaccinated to produce a negative test result on at least a
weekly basis before coming to work and to wear personal protective equipment. Employees may
be exempt from the requirement due to religious beliefs or having a severe allergic reaction to
the vaccine or its ingredients. These employers are also required to provide paid time off to
employees who decide to be vaccinated, to allow the employee time to receive the vaccination
and recover in the event of experiencing any short-term side effects from the shot. The penalty
for violation of the emergency temporary standard is up to $14,000 per violation. The employer
must comply with the emergency temporary standard by January 4, 2022. The OSHA estimated
that the total cost per entity to comply with the emergency temporary standard is $11,298 per
entity, for an estimated total of nearly $3 billion.17 As of October 4, 2021, OSHA estimated that
61.3 percent of covered employees are fully vaccinated.18
On November 5, 2021, the federal Centers for Medicare and Medicaid Services (CMS) published
an interim final rule to require that a healthcare employer19 participating in Medicare or
Medicaid implement a COVID-19 vaccination mandate.20 The vaccination mandate applies to
employees, licensed practitioners, students and trainees, volunteers, and contractors (individuals
who provide care, treatment, or other services for the provider and/or its residents, under contract
13
Occupation Health and Safety Administration (OSHA), United States Department of Labor, About OSHA,
https://www.osha.gov/aboutosha (last visited Nov. 4, 2021).
14
OSHA, All About OSHA, 8, https://www.osha.gov/sites/default/files/publications/all_about_OSHA.pdf (last visited
Nov. 4, 2021.)
15
OSHA, OSHA Standards Development, available at https://www.osha.gov/laws-regs/standards-development (last visited
Nov. 11, 2021).
16
86 Fed. Reg. 61402 (Nov. 5, 2021).
17
Id. at Table IV.B.13., p. 61493.
18
Id. at Table IV.B.6., p. 61471.
19
The following entities are included: ambulatory surgical centers (ASCs); hospices; psychiatric residential treatment
facilities; programs of all-inclusive care for the elderly (PACE); hospitals; long term care facilities; intermediate care
facilities for individuals with intellectual disabilities; home health agencies; comprehensive outpatient rehabilitation facilities;
critical access hospitals; clinics, rehabilitation agencies, and public health agencies as providers of outpatient physical therapy
and speech-language pathology services; community mental health centers; home infusion therapy suppliers; rural health
clinics; federally qualified health centers; and end-stage renal disease facilities.
20
86 Fed. Reg. 61555 (Nov. 5, 2021).
BILL: SB 2-B Page 5
or by other arrangement).21 A person may be exempt from the requirement due to religious
beliefs or having a severe allergic reaction to the vaccine or its ingredients.
On September 29, 2021, the President of the United States issued an Executive Order requiring
that every new federal contract after October 15, 2021, include a requirement to impose a
COVID-19 vaccination requirement on the employees of federal contractors.22
Employment in Florida
Florida is an “at will” state. This means that where there is not an agreed upon, definite term of
employment, an employment agreement is terminable at the will of either the employer or the
employee without cause. “An at-will employee may be discharged at any time as long as he or
she is not terminated for a reason prohibited by law such as retaliation or unlawful
discrimination.”23
“An employer owes its employees the duty to furnish a reasonably safe place in which to
work.”24 On May 28, 2021, the federal Equal Employment Opportunity Commission (EEOC)
released technical assistance related to the COVID-19 pandemic which said employers could
legally require COVID-19 vaccinations to re-enter a physical workplace as long as the employer
follows requirements to find alternative arrangements for employees unable to be vaccinated for
medical reasons or because they have religious objections.25
The COVID-19 technical assistance only addresses questions from the perspective of the federal
equal employment opportunity (EEO) laws. It does not cover other federal, state, or local laws
that may be related to the COVID-19 pandemic for employers and employees. The technical
assistance states:
Federal EEO laws do not prevent an employer from requiring all employees
physically entering the workplace to be vaccinated for COVID-19, so long
as employers comply with the reasonable accommodation provisions of the
ADA and Title VII of the Civil Rights Act of 1964 and other EEO
considerations. Other laws, not in EEOC’s jurisdiction, may place
additional restrictions on employers. From an EEO perspective, employers
should keep in mind that because some individuals or demographic groups
may face greater barriers to receiving a COVID-19 vaccination than others,
21
The requirement does not apply to staff working remotely 100 percent of the time, or to staff providing offsite support
services, if they have no direct contact with patients or other staff who are subject to the requirement. Similarly, it does not
apply to one-time or infrequent non-health service providers or contractors who have no contact with patients or staff who are<