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CS/SB 678: Deductions for Certain Losses of Alcoholic Beverages

GENERAL BILL by Regulated Industries ; Mayfield ; (CO-INTRODUCERS) Gaetz

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.

Effective Date: Upon becoming a law
Last Action: 1/21/2026 Senate - Pending reference review under Rule 4.7(2) - (Committee Substitute)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Regulated Industries (RI)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    12/1/2025 Senate • Filed
    12/16/2025 Senate • Referred to Regulated Industries; Finance and Tax; Appropriations
    1/13/2026 Senate • Introduced
    1/15/2026 Senate • On Committee agenda-- Regulated Industries, 01/20/26, 9:30 am, 412 Knott Building
    1/20/2026 Senate • CS by Regulated Industries; YEAS 7 NAYS 0
    1/21/2026 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)

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  • CS/SB 678, Committee Substitute 1 (Current Bill Version) Posted 1/21/2026 at 11:14 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1137 Excise Tax Deductions on Alcoholic Beverages Robinson, Overdorf Similar Last Action: 1/20/2026 H Added to Ways & Means Committee agenda

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    561.1215 Page 2 (pdf)

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  • SB 678, Original Filed Version Posted 12/1/2025 at 12:50 PM

    Bill Text:   Web Page | PDF
    Analyses:   Regulated Industries (Pre-Meeting) 1/15/2026 (pdf)
    Regulated Industries (Post-Meeting) 1/21/2026 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1137 Excise Tax Deductions on Alcoholic Beverages Robinson, Overdorf Similar Last Action: 1/20/2026 H Added to Ways & Means Committee agenda

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    105254 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Regulated Industries
    (Mayfield)
    1/15/2026
    4:31 PM
    Replaced by Committee Substitute
    1/20/2026
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    1/20/2026 9:30 AM Regulated Industries 7 Yeas - 0 Nays

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    561.1215 Page 2 (pdf)

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