This bill establishes a comprehensive framework to address government waste and misconduct in Florida. It mandates the Office of Program Policy Analysis and Government Accountability, the Auditor General, and the Government Efficiency Task Force to collaborate on a detailed report investigating state spending, including specific expenditures related to various state initiatives and programs. The report will identify instances of fraud, waste, and mismanagement, and will be submitted to key state officials, including the Governor and legislative leaders. The Attorney General is tasked with recovering funds identified as lost to misconduct, which will then be redirected to the General Revenue Fund to support the newly created Working Floridians Tax Rebate Program.

The Working Floridians Tax Rebate Program aims to provide financial relief to low- or moderate-income residents based on their eligibility for the federal Earned Income Tax Credit. The program will be funded by moneys identified as being at risk of waste or recovered from previous losses. Eligible individuals must apply through the Department of Commerce and provide documentation of their Earned Income Tax Credit receipt. The Department is also required to report on the feasibility of implementing an automatic rebate system by December 31, 2027. Additionally, the bill includes provisions to ensure that receiving the rebate does not affect eligibility for other assistance programs. The act is set to take effect on July 1, 2026.