This bill amends Florida Statutes to revise the timeline for increasing local communications services tax rates, specifically prohibiting increases before January 1, 2031, instead of the previously set date of January 1, 2026. Additionally, it introduces a tax exemption for certain communications and Internet equipment, defining the types of equipment eligible for this exemption and specifying the conditions under which it can be obtained. The bill also establishes the Communications Services Tax Working Group, which will be responsible for reviewing tax policies related to the communications industry, analyzing tax revenue, and assessing the fairness and clarity of existing tax laws.

The Working Group will consist of nine members, including representatives from various sectors of the communications industry and local governments, and will not receive reimbursement for expenses except from their respective organizations. The group is tasked with preparing a report by December 1, 2025, addressing key issues related to communications services taxes, including administrative burdens and competitive advantages within the industry. The provisions of this bill are set to take effect upon becoming law, with the Working Group's establishment and functions outlined in detail, including a future repeal date of October 2, 2028.