CS/SB 1074: One-cent Piece
GENERAL BILL by Finance and Tax ; Gaetz
One-cent Piece; Defining the term “cash”; authorizing dealers to round to the nearest nickel in certain circumstances; providing that rounding to the nearest nickel is not a deceptive and unfair trade practice in certain circumstances; requiring that certain cash payments be made in the full amount due or rounded in a specified manner in certain circumstances, etc.
Effective Date: Upon becoming a law
Last Action: 2/23/2026 Senate - Placed on Special Order Calendar, 02/26/26
Bill Text: Web Page | PDF
Last Action: 2/23/2026 Senate - Placed on Special Order Calendar, 02/26/26
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Appropriations (AP)
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Bill History
Date Chamber Action 1/5/2026 Senate • Filed
1/12/2026 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
1/13/2026 Senate • Introduced
1/16/2026 Senate • On Committee agenda-- Commerce and Tourism, 01/21/26, 8:30 am, 110 Senate Building
1/21/2026 Senate • Favorable by Commerce and Tourism; YEAS 10 NAYS 0
• Now in Finance and Tax
2/9/2026 Senate • On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
2/12/2026 Senate • CS by Finance and Tax; YEAS 6 NAYS 0
2/13/2026 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
• Now in Appropriations
• On Committee agenda-- Appropriations, 02/18/26, 1:30 pm, 412 Knott Building
2/18/2026 Senate • CS by Finance and Tax read 1st time
• Favorable by- Appropriations; YEAS 18 NAYS 0
2/19/2026 Senate • Placed on Calendar, on 2nd reading
2/23/2026 Senate • Placed on Special Order Calendar, 02/26/26
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CS/SB 1074, Committee Substitute 1 (Current Bill Version) Posted 2/13/2026 at 10:04 AM
Bill Text: Web Page | PDF Analyses: Finance and Tax (Post-Meeting) 2/13/2026 (pdf)
Appropriations (Pre-Meeting) 2/19/2026 (pdf)
Appropriations (Post-Meeting) 2/19/2026 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 951 (c2) One-cent Piece Ways & Means Committee Identical Last Action: 2/25/2026 H Added to Second Reading Calendar 
Committee Votes (1)
Date Committee Result 2/18/2026 1:30 PM Appropriations 18 Yeas - 0 Nays Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required. Page 1 (pdf) 501.212 Application. Page 2 (pdf) 538.235 Method of payment. Page 3 (pdf) -
SB 1074, Original Filed Version Posted 1/5/2026 at 12:57 PM
Bill Text: Web Page | PDF Analyses: Commerce and Tourism (Pre-Meeting) 1/20/2026 (pdf)
Commerce and Tourism (Post-Meeting) 1/21/2026 (pdf)
Finance and Tax (Pre-Meeting) 2/11/2026 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 951 (c2) One-cent Piece Ways & Means Committee Similar Last Action: 2/25/2026 H Added to Second Reading Calendar
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 431946 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Finance and Tax
(Gaetz)2/10/2026
2:41 PMReplaced by Committee Substitute
2/12/2026Web Page
PDFCommittee Votes (2)
Date Committee Result 1/21/2026 8:30 AM Commerce and Tourism 10 Yeas - 0 Nays 2/12/2026 4:30 PM Finance and Tax 6 Yeas - 0 Nays Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required. Page 1 (pdf) 501.212 Application. Page 2 (pdf)