GOVERNMENTAL AFFAIRS
2021 LEGISLATIVE REPORT
Recapping the Legislative Session
Florida’s New E-Fairness Bill
Internal Revenue Code Conformity
Meet DBPR’s Julie Brown
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FICPA 2021 LEGISLATIVE REPORT By Justin Thames, Director of Governmental Affairs
T
he Florida Legislature adjourned the 2021 legislative session in the early afternoon on Friday, April 30. Amid the unprecedented challenges of COVID-19 restrictions and protocols, the FICPA Governmental Affairs team tracked key legislation, drafted amendments to address practitioner concerns, and enlisted FICPA Key Person Contacts to engage with lawmakers on legislative priorities. More than 3,000 bills and 2,500 amendments were filed during the
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60-day legislative session. Of the 200 bills identified as having a potential impact to the CPA profession, 91 were tracked as “high priorities.” Within those “high priorities,” the Governmental Affairs team directly engaged on roughly 30 individual bills. With support from our members serving on FICPA Committees, the team was able to reach positive outcomes for those bills that would have impacted the profession. While legislators filed fewer bills this
session than in 2020, they passed a greater number, with 275 bills making their way to the desk of Gov. Ron DeSantis. Already, Gov. DeSantis has signed three FICPA priorities into law: COVID-19 liability protections for businesses and health care providers, E-Fairness, requiring out-of-state sellers to collect and remit taxes on outof-state purchases by Floridians, and a new Public Accountancy bill, outlined in detail on the next page.
An Act Relating to Public Accountancy
Again, this year, the FICPA’s priority legislation sought to implement several provisions included in the Uniform Accountancy Act (UAA), in our ongoing effort to establish uniformity across the states and further enhance the mobility of the CPA profession. Bill sponsors and fellow CPAs, Sen. Joe Gruters (R-Sarasota) and Rep. Mike Caruso (R-Delray Beach), reintroduced all provisions that were previously considered during the 2020 Legislative Session but failed to pass prior to the Legislature’s adjournment. For the 2021 legislative session, Senate Bill 616 and House Bill 317 included the following provisions: • “Retired CPA” status: Supported by the FICPA and included in the UAA, this year’s legislation would have allowed for a CPA at least 55 years of age with a license in good standing to use the term “retired” next to their CPA title upon application to the Board of Accountancy (BOA). With a “retired” status license, an individual would only be allowed to provide volunteer service not for compensation. A “retired” CPA would be prohibited from using the term in any way that could be confusing to the public and would be subject to discipline by the BOA if found to use the term in a manner that was not consistent with the intent of the law. • CPE reciprocity: This is another element from the UAA aimed at increasing the mobility of the CPA license. CPE reciprocity allows a non-resident Florida CPA to comply with the CPE requirements of the state in which they reside and have their principal place of business but maintains the requirement for the four-hour, Florida-specific ethics course. This provision
eliminates the duplication of state CPE requirements while ensuring that a Florida licensee maintains an awareness of Florida’s laws and rules. All but 15 states have instituted a similar requirement. • Ethics course specificity: Currently, Florida’s CPE requirements, 473.312(1)(c), F.S., for an ethics training course must include a review of Chapter 473, F.S., Chapter 455, F.S. and related administrative rules. The current requirement in law does not specify what percentage of the ethics course covers these topics. The legislation requires that a majority of an ethics course cover these specific laws and rules. In conjunction with CPE reciprocity, adding specificity to the ethics training course requirement ensures that all licensees are updated on the laws and rules by which they are regulated. • Licensure-by-endorsement clarification: Current law, s. 473.308(7), F.S., provides for the BOA to certify two types of individuals for licensure by endorsement. The first is any person who has not been licensed as a CPA in another state and has satisfied all the other requirements for licensure. The second is an individual who holds a license in another state and meets certain other criteria. The legislation clarifies that the term “another” used in the first situation would not include an individual that had previously held a license in the state of Florida by replacing “another” with the word “any”. This change was included in the legislation at the suggestion of the BOA staff. For the second year in a row, the Senate version - SB 616 - moved through the legislative process and was unanimously voted on favorably by three committees before a final vote by the 40-member
Senate. The House version - HB 317 would again encounter an unforeseen delay as it made its way through the committee process. This time, a concern was raised regarding the retired-status provision and the process by which a “retired” CPA could reactivate their license. This issue, raised by the House Business and Professions Subcommittee chairman and staff, centered on two questions. First, should a licensee who chooses to retire from the profession and place their license on “retired” status have the ability to reactivate their license and begin practicing after an indeterminate amount of time? Second, should the BOA have the discretion to determine the manner in which a licensee could reactivate that license? Contrary to the policy outlined in the initial bill, the House position was that the legislation should anticipate an individual potentially reactivating their license after retiring, and the BOA should not have any discretion when considering a request for reactivation. After weeks of discussion between the FICPA, Rep. Caruso and the committee chairman, an agreement could not be reached on a reasonable approach to the administration of the retired-status provision. As the end of the legislative session approached, HB 317 was amended to remove “retired” status from the bill, and Rep. Caruso committed to working with the FICPA and Board of Accountancy to find a solution for the 2022 legislative session. The amendment was adopted, and the bill passed all other committees of reference unanimously and by majority vote of the full House. The final version of the bill passed on April 28, 2021, and was signed into law on June 16, 2021, by Gov. DeSantis. Now signed into law, the legislation will improve CPA mobility in Florida, enhance accountability by ensuring the ethics course covers a licensee’s 2021 Legislative Guide
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Thank you to our CPA lawmakers for supporting the FICPA and representing the profession!
Cover story photography by Alex Workman, The Workmans.
statutory and regulatory obligations, and prevent unintended application of the licensure-by-endorsement process. The FICPA will continue to advocate for the creation of a “retired” status and look for a favorable solution during next year’s legislative session. The Budget
Despite early concerns over shortfalls, the Florida Legislature passed a $101.5 billion budget for FY 2021-2022. After the constitutionally required, 72-hour “cooling off” period, the General Appropriations Act (GAA) received a majority vote of both chambers. The $9.2 billion increase over current spending includes $6.9 billion in increased federal Medicaid and education funds. However, the $101.5 billion bottom line does not include any of the $10.2 billion in federal stimulus funds from the Coronavirus State Fiscal Recovery Fund in the American Rescue Plan Act. On June 2, Gov. DeSantis approved the state’s spending plan after vetoing $1.5 billion in total spending, including $1.35 billion from federal funds received under the American Rescue Plan Act of 2021. In his announcement, DeSantis said, “I’m proud to sign the ‘Florida Leads’ budget that continues to exemplify Florida’s continued resolve and unshakeable economic 3
FICPA Governmental Affairs
foundation, while establishing Florida’s position as a nationwide leader in education, protecting our environment, creating a resilient economy, and ensuring public safety. We did all this while maintaining strong fiscal reserves and lowering taxes to make sure Florida families benefit this year and for decades to come.” The spending plan includes funding for education, health care, transportation, tourism and economic development, criminal and civil justice, agriculture, environment, and general government. The budget also includes pay raises for state employees, tax breaks for Florida families, funding for tourism marketing, bonuses for first responders and teachers, water-quality improvements and infrastructure upgrades. For the CPA profession, spending authority for both the Unlicensed Activity fund and the Clay Ford Minority Scholarship fund in the Department of Business and Professional Regulation (DBPR) were included in the GAA. The FICPA actively advocated for both during the legislative session. $100,000 – UNLICENSED ACTIVITY ENFORCEMENT
Funded by a $5 portion of CPA license fees. Provides funding to the Board of Accountancy to combat unlicensed practice of public
accounting. $200,000 – CLAY FORD SCHOLARSHIP PROGRAM
Funded by a $7 portion of CPA license fees. Provides funding to minority accounting students to finish their fifth year of accounting courses in order to sit for the CPA exam. More than 400 scholarships have been awarded to students since the program’s inception to help advance diversity within the profession. 2021 Tax Package
With a better-than-expected budget outlook, the Legislature put forth an annual tax package that is expected to create roughly $196.3 million in tax savings for Floridians. The bulk of the savings occur through sales tax holidays, including the creation of the new “Freedom Week.” While signing the tax plan into law on May 21, Gov. DeSantis added his praise for leaders of the Legislature. “We empower Floridians through tax cuts – not tax increases,” he said. “From sales tax holidays to permanent tax exemptions helping seniors live independently, I am committed to continuing to reduce the tax burden for all residents of our state.” You’ll find highlights of what made the final cut and what was excluded on the next page.
INCLUDED 10-day Back to School Sales Tax Holiday
(Tax Savings = $69.4 million)
Scheduled for July 31 - August 9, 2021 10-day Disaster Preparedness Sales Tax Holiday
(Tax Savings = $10.1 million)
Sales Tax Absorption (Administration) This provision would allow dealers to pay or refund the sales tax if they provide the amount of the tax and a statement that they will pay the tax on the charge ticket, sales slip, invoice or other tangible evidence of the sale.
Scheduled for May 28 - June 6, 2021
NOT INCLUDED
7-day Freedom Week Sales Tax Holiday
Tourist Development Tax (TDT) expansion
(Tax Savings = $54.7 million)
Scheduled for July 1-7, 2021 Strong Families Tax Credit Program
A provision that would have authorized TDT and CDT revenue to be used for flood mitigation projects. It would also have required new or increased TDTs and CDTs to be approved by referendum.
(Tax Savings = $5 million)
• Provides dollar-for-dollar tax credits for businesses that make monetary donations to eligible charitable organizations that provide services focused on child welfare and well-being. • Organizations must be Florida 501(c)(3) nonprofits and must apply to the Department of Children and Families for designation. • Organizations must spend 100% of the funds on the direct provision of the specified children’s services and cannot receive more than 50% of their annual revenue from the DCF. • The credits are capped at $5 million annually.
Qualified Target Industry (QTI) Tax Refund Program (Positive ROI between 4.3:1 and 6.4:1) • Would have reauthorized the QTI program as of July 1, 2021. • The FICPA supported the inclusion of the QTI provision in this year’s tax package. An in-depth review of all the provisions included in the 2021 tax package and details on items exempt during sales tax holidays is provided by the FICPA’s strategic partner, Florida TaxWatch. Visit FICPA.org/legislative-resources and click on “2021 Florida Tax Package - HB 7061 Analysis.”
Special thanks to the FICPA External Lobby team of Liberty Partners of Tallahassee. The firm is led by President Jennifer Green, principal lobbyist for the FICPA. Green, former FICPA deputy executive director, adds more than 20 years’ experience representing the CPA profession in Florida to the FICPA’s advocacy efforts. She and her team are an integral part of the FICPA’s legislative successes over the past two decades. Visit our Legislative Resources page at www.FICPA.org for an in-depth review of all the provisions includedBostick; in the 2021 Tax Package provided Florida Liberty Partners’ Melanie Tim Parson, DPL; and Jenniferby Green, DPLTaxWatch, a strategic partner of the FICPA.
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FLORIDA ENACTS ECONOMIC NEXUS LEGISLATION:
Here’s What You Need to Know By James H. Sutton, Jr., CPA, JD, LLM
A
t 11 p.m. on April 19, 2021, sales tax e-fairness Legislation was signed into law in Florida. With provisions to impose sales tax on remote sellers (out-of-state businesses that sell into Florida), Florida became the secondto-last state in the county to pass economic nexus legislation. Florida’s new economic nexus law is predicted to bring hundreds of millions of dollars of much-needed tax revenue following the COVID-19 pandemic. The new law also contains Marketplace Providers provisions, which require any business that provides a market for other companies to sell their products – Amazon or eBay, for example – to be considered the retailer and responsible for collecting and remitting tax on sales made through the marketplace. With a July 1, 2021, implementation date, you (or your clients) need to get up to speed on the law very quickly. Below is a brief summary of the legislation:
• Amends the Mail Order Nexus statute 212.0596 (implemented in 1987) to say remote sellers with enough economic activity in the state will be deemed Florida dealers required to collect and remit Florida sales tax on goods (not services) delivered to a customer in Florida. • The threshold of economic nexus will be $100,000 of tangible personal property sales during the previous calendar year, with 2020 as the initial threshold year. • Sales made through and taxed by a Marketplace Provider do not count towards the $100,000 economic nexus threshold and should not be reported as sales by the remote seller. • There is no minimum threshold related to the number of transactions; 10,000 items sold into Florida for $5 per unit would not trigger economic nexus. • A Marketplace Provider is subject to the sales tax collection and remittance requirements imposed on dealers in Florida. • A Marketplace Provider is defined as “a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a marketplace, and who directly, or indirectly through agreements or arrangements with third 5
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parties, collects payment from the customer and transmits the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services.” • Very notable exclusions from industries held to be Marketplace Providers are: » Any person who solely provides travel-agency services » A delivery-network company making only local deliveries (75 miles or less) » A payment-processor business whose sole activity with respect to the marketplace is to handle payment transactions between the marketplace seller and customer • The Marketplace Provider has the right to recover state-imposed tax, interest, and penalties from the Marketplace Seller if incomplete or inaccurate information is provided to the Marketplace Provider. • Marketplace Seller is not supposed to include in their sales tax return any sales made through a Marketplace Provider when the Marketplace Provider certifies that it will collect and remit such taxes. • Marketplace Provider and Marketplace Seller may contractually agree for the Marketplace Seller to collect and
remit sales tax. • When the Remote Seller or Marketplace Provider is required to collect Florida sales tax, they are also required to collect the local surtax, which varies from county to county and changes often. • The bracket system is removed and replaced with rounding as of July 1, 2021, but the dealer may be allowed to choose the bracket system or round between July 1 and Sept. 30, 2021 (grace period). • Marketplace Provider is required to collect and remit prepaid wireless E911 fees, waste-tire fees, and lead-acid battery fees. • The legislation applies to sales made after July 1, 2021. However, to determine whether a seller has met the threshold on July 1, 2021, the seller’s non-marketplace sales during 2020 are compared against the $100,000 threshold. • The Department of Revenue recently issued TIP 21A0103 about the new legislation. If you or your client are a remote seller, you must begin getting ready for the Florida sales tax collection process and, even more importantly, reviewing your current connections with Florida. Many remote companies that take a serious look at their activities in Florida have the same glaring problem: The company is unaware they already had substantial nexus with the remote states years before the South Dakota v. Wayfair decision. This is a very costly problem because the process of registering to collect sales tax in Florida is riddled with questions designed to determine whether a company already had nexus prior to registering. More troubling is that a company has no statute of limitations protections from a state, going back in time, if no sales tax returns have been filed. The following is a short list of pre-Wayfair, nexus-generating activities that still apply regardless of the new economic nexus legislation: • Holding inventory in Florida (such as through Amazon FBA) • Salespeople in Florida • Hiring subcontractors to do warranty work • Remote employees in Florida • Company owners or officers owning property in Florida
• Subsidiary or affiliated company having nexus with Florida The legislation also provides a very generous amnesty period for Remote Sellers and Marketplace Providers who register between July 1, 2021, and Oct. 1, 2021. In such a case, the seller or provider will not be held liable for sales on untaxed “remote sales” made prior to July 1, 2021, as long as the seller/provider was not under audit or otherwise noticed of potential liability for sales tax prior to July 1, 2021. Please note: The amnesty is only available for remote sales and may not apply if your company (or client) had any of the nexus-creating activities mentioned above prior to July 1, 2021. If your company or client is potentially a Marketplace Provider under this legislation, you need to plan for the implementation of this statute now. Marketplace Providers will be expected to be up and running on the day the statute is implemented: July 1, 2021. Your company will need to have all the systems in place to determine what is and what is not taxable in Florida. You will also need to have a system in place for excepting the different types of exemption certificates for different types of products and different types of exempt purchasers. JAMES SUTTON is a Florida-licensed CPA and attorney, as well as a partner in Moffa, Sutton, & Donnini, PA. He Sutton is in charge of the Tampa office of the firm and practices almost exclusively in the area of Sales & Use Tax Controversy. He is an active member of the FICPA State Tax Committee. Most relevant to this article, he was the lead author on an amicus brief filed in the U.S. Supreme Court on behalf of the AAA-CPA in the South Dakota v. Wayfair case and attended oral arguments.
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Florida Bill to Advance Federal Conformity Date and Address Other Federal Income Tax Matters By Chris Oatis, Managing Director, and Kaila Regan, Senior Associate, Grant Thornton LLP
On April 26, 2021, the Florida Legislature passed a bill that becomes effective upon being signed by Gov. Ron DeSantis.1 The primary purpose of this bill is to adopt the version of the Internal Revenue Code (IRC) in effect as of Jan. 1, 2021, applied retroactively. Additionally, the legislation decouples the state from certain items contained in the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act)2 and the Consolidated Appropriations Act of 2021 (CAA),3 and provides guidance on the resulting state modification adjustments. IRC CONFORMITY
Florida adopts the IRC on a static conformity basis, and the bill amends the state’s conformity date from Jan. 1, 2020, to Jan. 1, 2021.4 When expressly authorized by Florida law, any amendment to the IRC shall be given effect in such manner and for such periods as are prescribed in the IRC, to the same extent as if such amendment had been adopted by the Florida Legislature.5 Further, an amendment has effect for Florida purposes only to the extent that the amended provision of the IRC is 7
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taken into account in the computation of net income subject to Florida taxation.6 CARES ACT AND CAA SUMMARY
The adoption of the CARES Act on March 27, 2020, provided significant federal income tax relief during the COVID-19 pandemic. The federal income tax effects of the CARES Act included a 20% increase to the taxable income threshold for the IRC §163(j) interest expense limitation,7 along with an election to use 2019 “adjusted taxable income”8 when computing the limitation for 2020 tax years.9 The CARES Act also included a correction to treat qualified improvement property (QIP) as 15-year property, making it eligible for 100% bonus depreciation.10 Subsequently passed on Dec. 27, 2020, the CAA, in part, provided an extension until Dec. 31, 2025, for deducting qualified film, television, and live theatrical production expenses.11 It also created an exception to the 50% limitation for meal expense deductions when the food or beverages were provided by a restaurant from Jan. 1, 2021, and Dec. 31, 2022.12
INTEREST EXPENSE LIMITATION
The CARES Act temporarily increased the interest expense limitation for federal purposes from 30% of adjusted taxable income as provided by the Tax Cuts and Jobs Act (TCJA)13 to 50% of adjusted taxable income for the 2019 and 2020 tax years.14 Further, the CARES Act provided a one-time election that would allow businesses to substitute the adjusted taxable income from the 2019 tax year when computing the interest expense limitation for the 2020 tax year.15 Florida decouples from both of these provisions, requiring businesses to compute a modification to taxable income by adding back the excess of 100% of the
1 H.B. 7059, Laws 2021. 2 P.L. 116-136. 3 P.L. 116-260. 4 Fla. Stat. Ann § 220.03(1)(n), Fla. Stat. Ann § 220.03(2)(c). 1 5 Fla. Stat. Ann. § 220.03(3). 6 Id. 7 P.L. 116-136, § 2306. 8 Defined by IRC § 163(j)(8). 9 P.L. 116-136, § 2306. 10 P.L. 116-136, § 2307. 11 P.L. 116-260, Division EE, Title I, § 116. 12 P.L. 116-260, Division EE, Title II, § 210. 13 P.L. 115-97. 14 IRC § 163(j)(10)(A). 15 IRC § 163(j)(10)(B).
business interest expense as calculated under the CARES Act, less 100% of the business interest expense that would be deductible if calculated pursuant to the TCJA.16 Any amount added back is treated as a disallowed business interest expense carryforward until such time that it has been utilized.17 As such, a modification adjustment is necessary for the 2019 and 2020 tax years to limit the Florida business interest expense deduction to 30% of taxable income and to preclude businesses from substituting the adjusted taxable income from the 2019 tax year. Starting in tax year 2021, no modification adjustment is necessary, as Florida conforms to the federal business interest expense deduction as provided by the TCJA. QUALIFIED IMPROVEMENT PROPERTY
The retroactive change to the depreciable life for QIP18 created a significantly favorable benefit at the federal level as a result of the CARES Act. QIP that was once depreciated straight-line over 39 years became classified as 15-year property19 and therefore was eligible for 100% bonus depreciation.20 Florida’s provision for the treatment of bonus depreciation deducted for federal income tax purposes, though, does not apply to QIP.21 Florida instead decouples from the depreciable-life correction of QIP as provided by the CARES Act, requiring a modification to taxable income by: 1) adding back the amount taken as federal depreciation under IRC § 167(a), and 2) subtracting the amount of federal depreciation that would have been deductible pursuant to IRC § 167(a) had the depreciable-life correction of QIP under the CARES Act not taken effect.22 This modification adjustment is taken over the full 39-year depreciable life of the property and is not impacted or adjusted by “any sale or other disposition of the property” and is “regardless
of whether such property remains in service” by the business.23 In sum, the straight-line depreciation will continue after the subsequent sale or other disposal of the property, and no gain or loss modification adjustment will be permitted related to the property. QUALIFIED PRODUCTIONS
Pursuant to the IRC, businesses with qualified film, television, and live theatrical production costs may elect to treat these as deductible expenses.24 The CAA updated the termination date of the original provision from Dec. 31, 2020, to apply to costs incurred for qualified productions commencing before Jan. 1, 2026.25 Florida does not conform to this election, and a modification adjustment is necessary to instead capitalize these costs.26 BUSINESS MEALS
The standard business meals expense as provided by the IRC is limited to a 50% deduction of the total expense amount.27 The CAA increased the federal deduction of the expenses for food and beverages when provided by a restaurant to make them fully deductible, if paid or incurred before Jan. 1, 2023.28 Florida does not conform to the increased deduction of business meals expense as provided by the CAA, but rather maintains the deduction limitation at 50% for all such amounts paid or incurred after Dec. 31, 2020, therefore requiring that the additional deduction amount be added back to taxable income.29
on the Florida taxable income base, it could be presumed that decoupling from this year’s IRC amendments is an attempt to avoid a duplication of benefit to businesses. Also, the combination of these decoupling measures will affect certain industries more than others. The restaurant industry, for example, will be impacted both directly and indirectly. Businesses in the restaurant industry typically own a significant amount of QIP and will have a longer recovery period for Florida purposes. Additionally, restaurant businesses, in part, were intended beneficiaries from the fully deductible business meals provision; now those potential Florida restaurant customers may be less inclined to incur the expenses because of the addback requirement. Specifically related to QIP, the modification adjustment includes both a full addback related to the bonus deprecation deducted at the federal level on the property, as well as a subtraction for the regular depreciation taken straight line over 39 years. Regardless of whether the related QIP assets are sold or otherwise disposed of, separate depreciation schedules will need to be maintained through the entire useful life of the QIP assets, with subtraction adjustments taken each year. This will create the potential administrative burden of tracking these QIP assets long after they are no longer in the possession of the originally purchasing business.
COMMENTARY
A significant consideration for enacting some of these legislative measures is related to the Florida corporate income tax rate reduction that was effected a few years prior.30 That tax rate reduction was driven by the increased Florida corporate income tax revenues perceived to be generated from certain TCJA provisions. Accounting for this previous tax rate adjustment by the legislature to lessen the impact of the TCJA
16 Fla. Stat. Ann § 220.13(1)(e)4. 17 Id. 18 Defined by IRC § 168(e)(6). 19 IRC § 168(e)(3)(E)(vii). 20 IRC § 168(k). 21 Fla. Stat. Ann § 220.13(1)(e)1.c. 22 Fla. Stat. Ann § 220.13(1)(e)5.a. 23 Id. 24 IRC § 181(a)(1). 25 IRC § 181(g). 26 Fla. Stat. Ann § 220.13(1)(e)6. 27 IRC § 274(n)(1). 28 IRC § 274(n)(2). 29 Fla. Stat. Ann § 220.13(1)(e)6. 30 Fla. Stat. Ann § 220.1105.
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Julie I. Brown Conf irmed to Lead DBPR By Chris Oatis, Managing Director
During the 2021 legislative session, the Florida Senate unanimously confirmed the appointment of Julie Imanuel Brown as Secretary of the Florida Department of Business and Professional Regulation (DBPR). Gov. Ron DeSantis announced 9
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Brown’s appointment in February 2021. Prior to her appointment, Secretary Brown served three terms on the Florida Public Service Commission (PSC). She
was initially appointed by Gov. Charlie Crist in 2011 and was subsequently reappointed by Gov. Rick Scott in 2015 and 2019. Secretary Brown served as chair of the PSC from 2016 to 2018, during a period when Florida experienced massive hurricane impacts for the first time in more than a decade. To help minimize future storm impacts, Secretary Brown led the PSC’s review and recommendations of Florida’s electric utility storm-hardening actions for years to come. Before becoming a commissioner, Secretary Brown was associate legal counsel at First American Corporation, a Fortune 500 company, where she handled a variety of legal issues, including corporate compliance with regulatory authorities. She also was the head real estate attorney for the City of Tampa and worked as a corporate attorney at Shumaker, Loop and Kendrick, LLP, in Tampa, specializing in mergers and acquisitions and securities law. Secretary Brown graduated magna cum laude with a Bachelor of Science from the University of Florida, where she received the Outstanding Female Leader Award, served as president of Florida Blue Key, was inducted into the Hall of Fame, and received the Dean’s Cup from the College of Journalism and Communications. She earned a Juris Doctor from the University of Florida Levin College of Law, is a member of The Florida Bar, and a member of Leadership Florida, Class XXXIII. How did you spend your free time growing up? How do you enjoy spending it now?
In high school, I worked at Blockbuster Video and Ben and Jerry’s - while running track and playing volleyball - before heading to Gainesville and earning two degrees at the University of Florida. Today, I enjoy spending time with my family, running (still), reading, and traveling. Please tell us about your family.
My husband, Hank, to whom I have been married for nearly 20 years, recently became the head football coach for Plant High School in Tampa – a dream of his and one I am extremely proud of him for accomplishing after many years coaching. We have two teenage children who keep us busy with travel sports. Our dog, Teddy, however, is our No. 1 family member. I call him the favorite Brown. We have always been a very active family, but we do cherish our peaceful time together.
to grow and persevere, as there are no shortcuts to success. Finally, never ever think that crunchy, gelled, messy hair is the way to go to any type of job interview. Who were role models in your life, and what have you learned from them?
While I admire many, my role models have always been strong, professional women who are on the cutting edge of their fields. Those role models are constantly evolving, as more and more women are succeeding in the business world. Over the years, I have had great mentors impart the wisdom of a balanced and happy life that we all strive for continuously. What are the most important lessons you’ve learn working in state government?
I definitely think the most important lesson in state government is to learn the internal processes while also knowing the people who can help prepare and better inform you. This critical lesson will help you be successful in whatever role you serve. I also believe that if an employee is quick to tell you no, challenge him or her to think creatively and openly, which will also allow a more strategic and analytic process moving forward. What have you enjoyed most and what’s been most difficult about serving as Secretary of DBPR?
I’ve been extremely busy since February, helping develop a successful leadership team and getting our agency bill passed unanimously by the Florida Legislature during this past session. I have truly enjoyed seeing and hearing about the success stories of Florida’s businesses and professionals, particularly during this past year. Florida’s business climate is growing rapidly, and I’m excited to play a role in it as we continue refining and streamlining our agency’s processes to better serve the public. Looking down the road, what do you think are Florida’s most important challenges?
I accepted the position as Secretary of DBPR because I believe we are at a crucial time in our state to help Florida’s businesses grow and prosper in a favorable regulatory environment. It’s an exciting time, and I am proud to be a part of it.
What advice would you give to your 20-year-old self?
There are new opportunities every single day, and you have to be open to taking risks to find those that fulfill you both professionally and personally. Also, always look for ways
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BOARD ACCOUNTANCY William G. Benson, CPA Bill Benson, CPA, is the managing partner in the certified public accounting firm of Keefe McCullough, LLP, in Fort Lauderdale. Bill joined the firm 37 years ago and has been a partner for the past 30 years. He is the partner in charge of the governmental, notfor-profit and educational divisions, which provide accounting, auditing, and consulting services. He is a graduate of Washington and Lee University in Lexington, Virginia, with a B.S. in business administration and accounting, with special attainments in commerce. He and his wife of 35 years, Sharon, reside in Plantation; they have two children and three grandchildren.
William Blend, CPA, CFE Bill Blend, CPA, CFE, is the current vice chair of the Florida Board of Accountancy and a shareholder of MSL CPAs & Advisors. He is a member of the firm’s Governmental Practice Group (GPG) and shareholder in charge of quality control. Bill has over 23 years of public and private sector accounting experience. He has performed audits on over 30 governmental entities, including counties, municipalities, utilities, airports and special districts. Bill served in and received an honorable discharge from the United States Navy before earning his bachelor’s degree in accounting from Long Island University.
Tracy L. Keegan Tracy L. Keegan most recently served as president, chief financial officer and director at BankFlorida, a $90-million franchise in Jupiter recently sold to a private investor. With close to 30 years of experience, Ms. Keegan has held significant senior executive officer and director roles and has extensive experience in starting, recapping and growing financial organizations from the de novo stage to amassing more than $6 billion in assets. Keegan holds a B.S. in accounting.
Jason Lafser, CPA, CFE Jason Lafser, CPA, CFE, is the tax managing director for BDO USA, LLP. He focuses his efforts on business management consulting as well as tax planning and preparation for commercial businesses and individuals. Jason has over 15 years of public accounting experience within the healthcare industry. Jason centers his public accounting practice on the healthcare and professional services industries, with an ancillary focus on real estate. Jason earned his MBA from the University of North Florida and his B.S. in accounting from Murray State University.
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FICPA Governmental Affairs
Michelle Maingot, CPA Michelle Maingot, CPA, is an audit partner with Ernst & Young and the leader of EY’s Florida and Puerto Rico audit practices. She has more than 25 years’ experience serving a variety of mid- to large-sized companies, specializing in SEC-registered companies. She has extensive experience auditing companies with high-volume, low-dollar transactions and a strong background in accounting for leases and real estate transactions and with multi-location and international businesses. She graduated from Florida State University with a B.S. in accounting and now resides in Tampa with her husband, Chris, and their three children.
Steve Platau, CPA, J.D. Steve Platau, CPA, J.D., is professor of accounting at the University of Tampa, where he has served in the faculty since 1984. He currently serves as the chair of the Florida Board of Accountancy. He is a principal consultant to the CNA Insurance Companies, providing loss control programs to CPA firms nationally. Steve’s business experience includes time with two of the “Big 5” international accounting firms, private law practice, and industry accounting, along with financial interests in several hospitality businesses. Steve earned his B.S. and Masters degrees in accounting from The Ohio State University and his Juris Doctorate from the University of Cincinnati.
Shireen Sackreiter Shireen Sackreiter is the Tallahassee office managing director for Accenture, a multinational management consulting, technology services, and outsourcing company. She has spent her entire career at Accenture, working for public sector clients throughout North America, with a focus on Florida. Shireen has an extensive background in the design and delivery of large system integration engagements across a variety of industries within state and local government. Shireen is a native of Florida and graduated from Florida State University. She continues to live in Tallahassee with her husband, John, and their two daughters, Lauren and Jaclyn.
Brent Sparkman, CPA,CFF,CITP Brent Sparkman, CPA, CFF, CITP, is a senior partner and shareholder of Carr, Riggs, ad Ingram (CRI) in the Tallahassee office, responsible for the firm’s government consulting with the state of Florida, corporate and individual matters, developing related firm policies and procedures, and ensuring client satisfaction. Brent, a Florida native, was born in Tampa and raised in Tallahassee, graduating from Florida State University with a B.S. in accounting and a degree in finance, cum laude. He is the proud father of two sons (ages 19 and 16), and in his spare time enjoys the outdoors – mountain biking, fishing, running, and exercising.
* Typically consisting of nine members, the Board of Accountancy currently has a vacancy.
2021 Legislative Guide
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T H E
F L O R I D A
E L E C T O R A T E
EXECUTIVE BRANCH
GOVERNOR
JUDICIAL BRANCH
TH E
F LOR ID A
ATTORNEY GENERAL
COMMISSIONER OF AGRICULTURE
JUDICIAL QUALIFICATIONS COMMISSION
LIEUTENANT GOVERNOR
DISTRICT COURTS OF APPEAL
DEPARTMENT OF FINANCIAL SERVICES
DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES
HOUSE OF REPRESENTATIVES STANDING AND SELECT COMMITTEES
STATE ATTORNEYS PUBLIC DEFENDERS
CIRCUIT COURTS DEPARTMENT OF LEGAL AFFAIRS
EXECUTIVE OFFICE OF THE GOVERNOR
JUSTICE ADMINISTRATIVE COMMISSION
SUPREME COURT
C A BI N ET
CHIEF FINANCIAL OFFICER
LEGISLATIVE BRANCH
OFFICE OF PUBLIC COUNSEL
GUARDIAN AD LITEM
COUNTY COURTS
AUDITOR GENERAL
CAPITAL COLLATERAL REGIONAL COUNSEL
OFFICE OF PROGRAM POLICY ANALYSIS AND GOVERNMENT ACCOUNTABILITY
LOCAL GOVERNMENT
EXECUTIVE AGENCIES
CABINET FUNCTIONS/ENTITIES
CRIMINAL CONFLICT AND CIVIL REGIONAL COUNSEL
ADMINISTRATION COMMISSION 2
LAND AND WATER ADJUDICATORY COMMISSION 2
STATE BOARD OF EXECUTIVE CLEMENCY
OFFICE OF FINANCIAL REGULATION
AGENCY FOR HEALTH CARE ADMINISTRATION
FLORIDA CITRUS COMMISSION DEPARTMENT OF CITRUS
COUNTIES CHARTER/ NONCHARTER
DEPARTMENT OF CHILDREN AND FAMILIES
SHERIFFS TAX COLLECTORS
OFFICE OF INSURANCE REGULATION
DEPARTMENT OF ELDER AFFAIRS
FISH AND WILDLIFE CONSERVATION COMMISSION
BOARD OF TRUSTEES OF THE INTERNAL IMPROVEMENT TRUST FUND
DEPARTMENT OF LAW ENFORCEMENT
DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES
COUNTY HEALTH DEPARTMENTS 6
WATER MANAGEMENT DISTRICTS 7
SUPERVISORS OF ELECTIONS
MUNICIPALITIES CONSOLIDATED/ HOME RULE
COUNCILS/ COMMISSIONS
CLERKS OF CIRCUIT COURTS
STANDING AND SELECT COMMITTEES
OFFICE OF ECONOMIC AND DEMOGRAPHIC RESEARCH COMMISSION ON ETHICS
PUBLIC SERVICE COMMISSION 1
DEPARTMENT OF REVENUE
DEPARTMENT OF VETERANS’ AFFAIRS
DIVISION OF BOND FINANCE 3
DEPARTMENT OF TRANSPORTATION
DEPARTMENT OF STATE
DEPARTMENT OF THE LOTTERY
DEPARTMENT OF MANAGEMENT SERVICES 4
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
STATE COLLEGE SYSTEM
DIVISION OF ADMINISTRATIVE HEARINGS 5
DEPARTMENT OF BUSINESS & PROFESSIONAL REGULATION
SCHOOL
DISTRICTS
SUPERINTENDENTS/ SCHOOL BOARDS
SPECIAL DISTRICTS INDEPENDENT/ DEPENDENT
DEPARTMENT OF MILITARY AFFAIRS
DEPARTMENT OF CORRECTIONS
DEPARTMENT OF JUVENILE JUSTICE
STATE BOARD OF EDUCATION
STATEWIDE BOARD OF GOVERNORS
COMMISSIONER OF EDUCATION
STATE UNIVERSITY SYSTEM
DEPARTMENT OF EDUCATION
= Constitutional Entity
= Unique Relationship
= Statutory Entity
= Ad ministratively Housed Only
= Established by Legislative Rule
= Footnote
= Function of Governor and Cabinet Office of Program Policy Analysis and Government Accountability – September 2019
AUDITOR GENERAL
www.Myfloridalicense.com
www.flauditor.gov
Julie Brown, Secretary 2601 Blair Stone Rd Tallahassee, Florida 32399 (850) 487-1395
Sherrill F. Norman, Auditor General Claude Pepper Building 111 W. Madison St. Tallahassee, Florida 32399-1450 (850) 488- 2722
• Division of Florida Condominiums, Time Shares and Mobile Homes (850) 488-1631 • Office of the Condominium Ombudsman (850) 922-7671 • Division of Certified Public Accounting (352) 333-2505
13
STATE BOARD OF ADMINISTRATION 3
DEPARTMENT OF ECONOMIC OPPORTUNITY
DEPARTMENT OF ENVIRONMENTAL PROTECTION
AGENCY FOR PERSONS WITH DISABILITIES
PROPERTY APPRAISERS
BOARDS OF COMMISSIONERS
DEPARTMENT OF HEALTH
FLORIDA COMMISSION ON OFFENDER REVIEW
FINANCIAL SERVICES COMMISSION
JOINT COMMITTEES
SENATE
FICPA Governmental Affairs
• Deputy Auditor General for State Government Audits (850) 412-2922 • Deputy Auditor General for Educational Entities and Local Government Audits (850) 412-2889
he Florida SenaTe
The Florida SenaTe how an idea BecomeS a lawhow an idea BecomeS a law
BILL DRAFTING SERVICES
BILL DRAFTING SERVICES
BILL EFFECTIVE on 60th day after adjournment sine die,, on specified date, or upon , Governor’s signature
DEPARTMENT OF REVENUE
BILL EFFECTIVE on 60th day after adjournment sine die,, on specified date, or upon , Governor’s signature
DEPARTMENT OF FINANCIAL SERVICES
www.floridarevenue.com
www.myfloridacfo.com
Jim Zingale, Executive Director
Jimmy Patronis, Chief Financial Officer
(850) 617-8600 • General Tax Administration (850) 617-8441
• Division of Accounting & Auditing (850) 413-3045
5050 W. Tennessee St. Tallahassee, Florida 32399-0100
• Property Tax Oversight Program (850) 717-6570 • Taxpayer Rights Advocate (850) 617-8168 DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES
Plaza Level 11, The Capitol, Tallahassee, Florida 32399-0301 (850) 413-2850
• Division of Unclaimed Property (850) 413-5590
OFFICE OF ATTORNEY GENERAL
www.fdacs.gov
www.myfloridalegal.com
Nicole “Nikki” Fried, Commissioner of Agriculture
Ashley Moody, Attorney General
Plaza Level 10, The Capitol, Tallahassee, 32399-0800 (850) 617-7700
• Division of Consumer Services (850) 410-3724
State of Florida, PL-01, The Capitol, Tallahassee, 32399-1050 (850) 245-0140
• Consumer Protection (813) 287-7950
2021 Legislative Guide
14
PRESORTED STANDARD U.S. POSTAGE
PAID
Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311
Tallahassee, FL Permit No. 144
Make your voice heard — SUPPORT THE CPA/PAC. This dues renewal cycle, stand with our profession and make a voluntary contribution to the Florida CPA/PAC. Donating to the Florida CPA/PAC is the most effective way to ensure you have a voice in the political process. Your donations go directly towards vetting, educating, and electing pro-CPA, pro-business candidates who understand the issues affecting our profession. We carefully research and interview every candidate we support so that your dollars go towards supporting positive legislative change. And with multiple membership tiers and ways to give, we make it easy for you to make a difference this November. MEMBERSHIP TIERS: Trendsetter: $500 or more Pacesetter: $250 Committee of 100: $100
Sustaining: $50 Active: $25
VISIT FICPA.ORG/PAC TO DONATE TODAY Please note: contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others.