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The Florida Senate

HB 261: Restrictions on Employer-owned Life Insurance Policies

GENERAL BILL by Gossett-Seidman

Restrictions on Employer-owned Life Insurance Policies; Authorizes employer-owned life insurance policies covering key persons of business entities, organizations, companies, & corporations under certain circumstances; requires certain disclosures to key persons; prohibits employer-owned life insurance policies covering certain employees; provides that policies covering such employees are void as against public policy; requires insurer notice to OIR of employer-owned life insurance policies; requires office to maintain registry & publish annual report; provides that premiums, loan interests, & expenses related to employer-owned life insurance are not tax deductible; subjecting death benefits received by employers to corporate income tax; requires OIR to adopt certain standard forms.

Effective Date: 7/1/2026
Last Action: 10/27/2025 House - Filed
Bill Text: PDF



Bill History

Date Chamber Action
10/27/2025 House • Filed