SB 678 Florida Senate · 2026 Regular Session

Deductions for Certain Losses of Alcoholic Beverages

Summary

Deductions for Certain Losses of Alcoholic Beverages; Authorizing a distributor of vinous, spirituous, or malt beverages to make an excise tax deduction in its monthly tax report for alcoholic beverages that have become unsellable through warehouse breakage, spoliation, evaporation, or expiration or that have become unfit for human consumption; requiring distributors that distribute more than one type of alcoholic beverage to deduct their gross taxes for products according to those specified in a specified manner; requiring a distributor to immediately notify the Division of Alcoholic Beverages and Tobacco when an extraordinary loss occurs, etc.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Feb 26, 2026

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What changed between versions

S 678 Filed → S 678 c1 · 4 edits

MODERATE

The bill was revised from a filed version to a committee substitute, changing the sponsor to include Senator Gaetz and adding retroactive application to January 1, 2025. The text was also updated to use 'unsellable' instead of 'unsalable' and clarified that the division must adopt both rules and forms. These changes ensure the law applies to losses occurring in 2025 and streamline the administrative requirements for distributors.

Scope change

The bill now applies retroactively to January 1, 2025, covering losses that occurred before the final passage of the act.

TIMELINE

Added a new subsection requiring the law to apply retroactively to January 1, 2025, allowing distributors to claim deductions for losses from that date forward.

REQUIREMENT

Changed the requirement for the Division to adopt 'rules' to adopting 'rules and forms,' clarifying the administrative process.

TECHNICAL

Updated terminology from 'unsalable' to 'unsellable' throughout the document for consistency.

SCOPE

Added Senator Gaetz as a co-sponsor alongside Senator Mayfield.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 18, 2026

Upper · Passed

Favorable by- Appropriations; YEAS 18 NAYS 0

upper

Feb 13, 2026

Upper · Passed

On Committee agenda-- Appropriations, 02/18/26, 1:30 pm, 412 Knott Building

upper

Feb 12, 2026

Upper · Passed

Favorable by Finance and Tax; YEAS 6 NAYS 0

upper

Feb 9, 2026

Upper · Passed

On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building

upper

Jan 21, 2026

Upper · Passed

Pending reference review under Rule 4.7(2) - (Committee Substitute)

upper

Jan 15, 2026

Upper · Passed

On Committee agenda-- Regulated Industries, 01/20/26, 9:30 am, 412 Knott Building

upper

Jan 13, 2026

Introduced

upper

Dec 16, 2025

Committee

Referred to Regulated Industries; Finance and Tax; Appropriations

upper

1 primary · 1 co-sponsor