This bill amends Florida Statutes to revise the timeline for increasing local communications services tax rates and introduces a tax exemption for certain communications and Internet equipment. Specifically, it stipulates that the local communications services tax rate in effect on January 1, 2023, cannot be increased before January 1, 2031. Additionally, it creates a tax exemption for communications and Internet equipment used by eligible service providers during disaster periods or in unserved areas, with specific definitions and conditions outlined for eligibility and the exemption process.

Furthermore, the bill establishes the Communications Services Tax Working Group, which will be administratively housed within the Department of Revenue. This group will consist of nine members, including representatives from various sectors of the communications industry and local governments. The group's purpose is to review state tax policies related to the communications industry, assess the historical tax revenue generated, and evaluate the fairness and clarity of the state's communications tax laws. They are required to submit a report to the Governor and Legislature by December 1, 2025, and the section establishing the group will be repealed on October 2, 2028.