The bill proposes significant changes to the taxation of aviation fuel in Florida by repealing several sections of the Florida Statutes related to the tax on aviation fuel, including definitions, refunds for air carriers, and tax exemptions for federal entities. Specifically, it repeals Part III of chapter 206, which encompasses sections 206.9815 through 206.9875. Additionally, the bill amends various sections of the Florida Statutes to conform to these changes, including updates to the definitions of fuel types and adjustments to tax provisions related to aviation gasoline and commercial motor vehicles.

Key amendments include the clarification of the definition of "aviation fuel" to encompass fuels used in aircraft, and the removal of references to the aviation fuel tax in other sections of the law. The bill also modifies the language regarding the administration and financing of aviation and airport programs, ensuring that the department can participate in funding eligible projects without relying solely on aviation fuel tax revenues. The act is set to take effect on July 1, 2025.

Statutes affected:
H 1485 Filed: 163.3206, 206.42, 206.9915, 207.003, 207.005, 213.053, 332.007, 332.009