FL H1077

Expands the definition of "infrastructure" under Florida's Local Government Infrastructure Surtax to include equipment, software, and storage necessary for law enforcement agencies to begin or continue using body cameras under s. 943.1718

Allows counties and municipalities to use discretionary sales surtax proceeds to fund body camera programs for law enforcement

For surtaxes already in effect on July 1, 2026, the new body camera funding use applies only if authorized in the original referendum or approved by majority vote in a subsequent county referendum

Effective date: July 1, 2026