SB 266 Florida Senate · 2025 Regular Session

Tax of Electric Vertical Takeoff and Landing Aircraft

Summary

Tax of Electric Vertical Takeoff and Landing Aircraft; Exempting from the state sales tax the sale of electric vertical takeoff and landing (eVTOL) aircraft by a manufacturer to an operator, etc.

Bill status died 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 4, 2025 Last action Jun 16, 2025

Maddy AI version diff · 1 comparison

What changed between versions

S 266 Filed → S 266 c1 · 3 edits

MINOR

The bill was amended to add specific definitions for key terms and clarify the scope of the eVTOL aircraft sales tax exemption. The original version exempted leases, sales, or transfers from manufacturers to operators, while the revised version focuses on sales only and adds detailed definitions for 'eVTOL aircraft', 'operator', and 'sale'.

Scope change

The bill's scope was narrowed from covering leases, sales, or transfers to only covering sales, and new definitions were added to clarify what qualifies as an eVTOL aircraft and who counts as an operator.

ELIGIBILITY

Changed the exemption to apply only to sales rather than leases, sales, or transfers of eVTOL aircraft from manufacturers to operators.

DEFINITION

Added new definitions for 'eVTOL aircraft' (electric-powered, person-transporting vehicles capable of vertical takeoff and landing), 'operator' (authorized under federal regulations 14 C.F.R. parts 119 or 125), and 'sale'.

REQUIREMENT

Added a provision excluding drones as defined in s. 934.50(2) from the eVTOL aircraft definition.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 13, 2025

Upper · Passed

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

upper

Mar 7, 2025

Upper · Passed

On Committee agenda-- Transportation, 03/12/25, 8:30 am, 37 Senate Building

upper

Mar 4, 2025

Introduced

upper

Jan 29, 2025

Committee

Referred to Transportation; Finance and Tax; Appropriations

upper

1 primary · 0 co-sponsors