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Florida Business Law Update: What Changed on January 1, 2026 (Miami-Dade Edition)

Florida rang in 2026 with targeted—but important—changes that affect taxes, insurance, contracting, health-care operations, and community-association compliance. Use this guide to tune your budgets, contracts, and workflows for Q1.

1) Workers’ compensation: average –6.9% rate cut took effect

Florida approved a statewide 6.9% decrease for workers’ comp rates, effective Jan. 1, 2026 (new and renewal policies). Ask your broker to confirm class codes and your experience mod so the savings actually show up.

2) Fuel taxes: CPI adjustments—and aviation fuel tax repealed

State motor fuel and diesel rates adjusted on Jan. 1 under CPI indexing; check surcharge math in bids and delivery rates.

Florida repealed the aviation fuel excise tax on jet fuel/undyed kerosene/avgas effective Jan. 1, 2026; reporting moves off the fuel returns (watch pollutants tax).

3) Natural-gas vehicle fuel tax delayed to 2030

If you operate CNG/LNG fleets, the imposition of Florida’s natural-gas fuel tax was pushed from Jan. 1, 2026 to Jan. 1, 2030 (and full rates stage in 2031). Adjust multi-year TCO models accordingly.

4) Corporate income tax alignment + filing changes

IRC conformity updated through Jan. 1, 2025 for Florida corporate income tax.

Charitable trusts are no longer “corporations” for Florida CIT filing for tax years beginning on/after Jan. 1, 2026—many will stop filing F-1120.

5) New business tax credits (application window opened this week)

Home Away From Home Tax Credit: for 2026–2031 tax years, businesses contributing to approved charities housing families of critically ill children can claim credits (CIT, insurance premium tax, certain beverage taxes). Applications opened Jan. 2, 2026 at 9:00 a.m. ET.

6) Reemployment (unemployment) tax: 2026 settings

The wage base remains $7,000 per employee; 2026 rate range is 0.1%–5.4%. Update payroll systems to your assigned rate from December notices.

7) Department of Revenue interest: 11% through June 30

For most state taxes/fees, the floating interest rate on deficiencies/late payments is 11% from Jan. 1–Jun. 30, 2026 (down from 12% in late 2025). Refresh accruals.

8) Local Communications Services Tax (CST) rate updates

Several local CST rates changed Jan. 1, 2026. If you provide or resell comms services—or manage multi-site telecom bills—validate January invoices against the DOR rate table.

9) Health-care businesses: 30-day patient overpayment refunds

Licensed practitioners, providers, and facilities must refund patient overpayments within 30 days of determining the overpayment (insurer overpayments are governed separately). Build a written SOP and train billing staff.

10) Insurance overpayments to psychologists: 12-month lookback (services on/after Jan. 1)

Insurers/HMOs now have 12 months (down from 30) to seek overpayment recoveries from licensed psychologists, for services provided on/after Jan. 1, 2026—aligns with other provider types.

11) Pet insurance is now clearly regulated in Florida

HB 655 creates a formal regulatory framework (disclosures, waiting-period limits, a 30-day free-look with refund, wellness-program advertising guardrails). Useful for agencies, MGAs, and pet-sector businesses across Miami-Dade.

12) Condo/HOA vendors & property managers: web/portal posting now required for 25+-unit condos

By Jan. 1, 2026, any condo association with 25+ units (no timeshares) must operate a compliant website/portal and post specified official records (including timely posting of minutes, certain contracts, and safety docs). Expect more document requests and compliance checks.

13) Government contracting (emergencies): new clauses required

For state/local emergency-response contracts entered into, renewed, or amended on or after July 1, 2025, the law requires that breach during an “emergency recovery period” triggers actual/consequential/liquidated damages and a $5,000 penalty—with certain posting/transparency duties effective Jan. 1, 2026. Vendors should review templates now.

Miami-Dade Owner/GC Checklist (January 2026)

Insurance & risk

Confirm the –6.9% workers’ comp reduction on renewals; keep payroll/class codes clean.

Health-care entities: implement 30-day patient refund workflow; psychologists update overpayment SOPs (12-month window).

Taxes & finance

Update fuel surcharges (CPI-indexed rates) and remove aviation excise from pricing where applicable.

If relevant, factor the natural-gas fuel tax delay to 2030 into fleet economics.

CIT filers: note IRC conformity and charitable trust filing changes; consider Home Away From Home credits (2026 window opened Jan. 2).

Use 11% for DOR interest accruals through June 30.

Operations & contracting

Telecom/IT: validate CST line items against the Jan. 1 rate table.

Condo vendors/managers: verify client sites/portals meet 25+-unit web-posting rules.

Government vendors in emergency-response space: add the new breach-during-recovery clause and contract posting duties.

Contact CTA

For legal help aligning contracts, policies, and tax strategy with these changes, contact Attorney Yoel Molina at admin@molawoffice.com, call (305) 548-5020 (Option 1), or WhatsApp (305) 349-3637.