Senate Bill 1362 (2026) — Advanced air mobility
SB 1362
Florida Bills
Florida Senate - 2026 SB 1362 By Senator Harrell 31-01180A-26 20261362__ Page 1 of 8 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1
An act relating to advanced air mobility; providing a 2
short title; amending s. 212.08, F.S.; providing an 3 exemption from the sales and use tax for certain 4 electric vertical takeoff and landing aircraft and 5 related items and for electricity used for certain 6 training operations; amending s. 255.065, F.S.; 7 revising the definition of the term “qualifying 8 project”; creating s. 330.412, F.S.; defining the term 9 “vertiport”; providing immunity from liability for 10 certain vertiport operators; providing applicability; 11 requiring the Department of Transportation to adopt 12 rules; amending s. 332.007, F.S.; revising the 13 definition of the term “airport infrastructure”; 14 authorizing the department to fund up to specified 15 percentages of vertiport project costs; amending s. 16 332.15, F.S.; providing requirements for the 17 department; creating s. 332.151, F.S.; defining the 18 term “vertiport”; requiring the department to 19 expeditiously approve certain vertiports; preempting 20 the regulation of vertiport design, aeronautical 21 operations, and aviation safety to the state; 22 providing exceptions; preempting the regulation of 23 electric aircraft charging stations and associated 24 infrastructure to the state; prohibiting a local 25 governmental entity from enacting or enforcing certain 26 ordinances and regulations; requiring local 27 governmental entities to issue certain building 28 permits based solely upon compliance with specified 29
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 2 of 8 CODING: Words stricken are deletions; words underlined are additions. standards; providing that a permit application for an 30 electric aircraft charging station shall be deemed 31 approved under certain circumstances; providing an 32 effective date. 33 34 Be It Enacted by the Legislature of the State of Florida: 35 36
Section 1. This act may be cited as the “Advanced Air 37 Mobility Competitiveness and Infrastructure Act.” 38
Section 2. Paragraph (ffff) is added to subsection (7) of 39
section 212.08, Florida Statutes, to read: 40 212.08 Sales, rental, use, consumption, distribution, and 41 storage tax; specified exemptions.—The sale at retail, the 42 rental, the use, the consumption, the distribution, and the 43 storage to be used or consumed in this state of the following 44 are hereby specifically exempt from the tax imposed by this 45 chapter. 46
(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 47 entity by this
chapter do not inure to any transaction that is 48 otherwise taxable under this
chapter when payment is made by a 49 representative or employee of the entity by any means, 50 including, but not limited to, cash, check, or credit card, even 51 when that representative or employee is subsequently reimbursed 52 by the entity. In addition, exemptions provided to any entity by 53 this subsection do not inure to any transaction that is 54 otherwise taxable under this
chapter unless the entity has 55 obtained a sales tax exemption certificate from the department 56 or the entity obtains or provides other documentation as 57 required by the department. Eligible purchases or leases made 58
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 3 of 8 CODING: Words stricken are deletions; words underlined are additions. with such a certificate must be in strict compliance with this 59 subsection and departmental rules, and any person who makes an 60 exempt purchase with a certificate that is not in strict 61 compliance with this subsection and the rules is liable for and 62 shall pay the tax.
The department may adopt rules to administer 63 this subsection. 64 (ffff) Electric vertical takeoff and landing aircraft and 65 related items.—The sale of the following is exempt from the tax 66 imposed by this chapter: 67 1. Electric vertical takeoff and landing aircraft, 68 batteries, and training devices placed into service for at least 69 36 months. 70 2. Electricity used for electric vertical takeoff and 71 landing aircraft training operations. 72
Section 3. Paragraph (
i) of subsection (1) of
section 73 255.065, Florida Statutes, is amended to read: 74 255.065 Public-private partnerships.— 75
(1) DEFINITIONS.—As used in this section, the term: 76 (i) “Qualifying project” means: 77 1.
A facility or project that serves a public purpose, 78 including, but not limited to, any ferry or mass transit 79 facility, vehicle parking facility, airport or seaport facility, 80 rail facility or project, fuel supply facility, oil or gas 81 pipeline, medical or nursing care facility, recreational 82 facility, sporting or cultural facility, or educational facility 83 or other building or facility that is used or will be used by a 84 public educational institution, or any other public facility or 85 infrastructure that is used or will be used by the public at 86 large or in support of an accepted public purpose or activity; 87
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 4 of 8 CODING: Words stricken are deletions; words underlined are additions. 2. An improvement, including equipment, of a building that 88 will be principally used by a public entity or the public at 89 large or that supports a service delivery system in the public 90 sector; 91 3. A water, wastewater, or surface water management 92 facility or other related infrastructure; or 93 4.
Notwithstanding any provision of this section, for 94 projects that involve a facility owned or operated by the 95 governing board of a county, district, or municipal hospital or 96 health care system, or projects that involve a facility owned or 97 operated by a municipal electric utility, only those projects 98 that the governing board designates as qualifying projects 99 pursuant to this section; or 100 5. Vertiports and charging systems. 101
Section
Section 330.412, Florida Statutes, is created to 102 read: 103 330.412 Limitation of liability for certain public or 104 private vertiport operators.— 105
(1) For purposes of this section, the term “vertiport” has 106 the same meaning as in s. 332.151(1). 107
(2) A vertiport operator is not liable for any personal 108 injury, wrongful death, property damage, or other economic loss 109 related to his or her acts or omissions in the performance of 110 his or her services unless the act or omission constituted gross 111 negligence or willful misconduct. 112
(3) The limitation of liability provided in subsection (2) 113 applies only if the vertiport operator posts and maintains a 114 clearly legible warning sign in a conspicuous location at the 115 vertiport which notifies the public of the liability protections 116
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 5 of 8 CODING: Words stricken are deletions; words underlined are additions. afforded under this section. 117
(4) The Department of Transportation shall adopt rules to 118 implement this section. 119
Section 5. Paragraph (
c) of subsection (2) of
section 120 332.007, Florida Statutes, is amended, and paragraph (
e) is 121 added to subsection (6) of that section, to read: 122 332.007 Administration and financing of aviation and 123 airport programs and projects; state plan.— 124 (2) 125 (
c) Each commercial service airport as defined in s. 126 332.0075 shall establish and maintain a comprehensive airport 127 infrastructure program to ensure the ongoing preservation of 128 airport infrastructure and facilities in safe and serviceable 129 condition. For purposes of this paragraph, the term “airport 130 infrastructure” means the facilities, systems, and structural 131 components of an airport necessary for the safe and efficient 132 movement of people and goods. The term includes vertiport pads, 133 safety zones, charging systems, grid upgrades, and resilience 134 energy systems.
Beginning November 1, 2025, and annually 135 thereafter, each commercial service airport shall provide a 136 certification to the department, in a manner prescribed by the 137 department, that it has established and maintains a 138 comprehensive airport infrastructure program. The comprehensive 139 airport infrastructure program report, and related documents and 140 records, must be open to inspection by the department and 141 maintained by the airport for at least 5 years. The 142 comprehensive airport infrastructure program must, at a minimum, 143 include all of the following: 144 1.
Identification of airport infrastructure subject to 145
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 6 of 8 CODING: Words stricken are deletions; words underlined are additions. inspection and the
schedule for the completion of such 146 inspections, taking into consideration the age, type, intended 147 use, and criticality of the infrastructure to undisrupted 148 commercial or cargo operations. 149 2. A preventative maintenance program for routine 150 maintenance of airport infrastructure, for both commercial and 151 cargo operations. 152 3. A plan to complete any necessary repairs to, or 153 rehabilitation or reconstruction of, airport infrastructure, 154 including prioritization and anticipated timeframe for 155 completion of the work. 156 4.
A progress report of inspections and their outcomes, 157 preventative maintenance, and previously identified repair to, 158 or rehabilitation or reconstruction of, airport infrastructure. 159 The progress report must include any changes in timeline for 160 completion, changes in cost estimates, and reasons any 161 inspection, preventative maintenance, or repair or 162 rehabilitation did not take place. 163
(6) Subject to the availability of appropriated funds, the 164 department may participate in the capital cost of eligible 165 public-use airport and aviation development projects in 166 accordance with the following rates, unless otherwise provided 167 in the General Appropriations Act or the substantive bill 168 implementing the General Appropriations Act: 169 (
e) When federal funds are not available, the department 170 may fund up to 100 percent of the project costs of a public or 171 private vertiport. If federal funds are available, the 172 department may fund up to 80 percent of the nonfederal share of 173 such project costs. 174
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Section 6. Subsection (5) is added to
section 332.15, 175 Florida Statutes, to read: 176 332.15 Advanced air mobility.—The Department of 177 Transportation shall: 178
(5) Create a model vertiport siting code, establish 179 vertiport demonstration corridors, and adopt rules for 180 coordination among the department, the Federal Aviation 181 Administration, and local governmental entities with respect to 182 vertiports. 183
Section
Section 332.151, Florida Statutes, is created to 184 read: 185 332.151 Vertiport siting; preemption.— 186
(1) As used in this section, the term “vertiport” means an 187 area of land, a body of water, or a structure used or intended 188 to be used for the landing, takeoff, and surface maneuvering of 189 vertical takeoff and landing aircraft, including electric, 190 hybrid, and hydrogen-powered aircraft. The term includes 191 associated buildings, facilities, and infrastructure necessary 192 for the safe and efficient operation of such aircraft, 193 including, but not limited to, electric charging and fueling 194 systems, battery thermal management infrastructure, safety 195 areas, and passenger terminals. 196
(2) The Department of Transportation shall expeditiously 197 approve vertiports adopting the model vertiport siting code 198 created pursuant to s. 332.15(5). 199
(3) The regulation of vertiport design, aeronautical 200 operations, and aviation safety is preempted to the state to 201 ensure consistency with federal regulations. This subsection 202 does not apply to local land use and zoning authority or to 203
Florida Senate - 2026 SB 1362 31-01180A-26 20261362__ Page 8 of 8 CODING: Words stricken are deletions; words underlined are additions. reasonable noise compatibility ordinances, provided such local 204 regulations do not effectively prohibit the operation of 205 advanced air mobility aircraft authorized by the Federal 206 Aviation Administration. 207 (4)(
a) The regulation of electric aircraft charging 208 stations and associated infrastructure is preempted to the 209 state. 210 (
b) A local governmental entity may not enact or enforce an 211 ordinance or regulation related to the design, construction, or 212 installation of electric aircraft charging stations. 213 (
c) Local governmental entities shall issue any required 214 building permits for electric aircraft charging stations based 215 solely upon compliance with the standards established by the 216 Department of Transportation under s. 332.15(5). 217 (
d) If a local governmental entity does not approve or deny 218 a permit application for an electric aircraft charging station 219 within 15 business days after receipt of a complete application, 220 the application shall be deemed approved. 221