Entity Structures Spoke · Florida · 2026

What entity should your ABA practice use in Florida?

A standard LLC. Florida has no behavior analyst license, so Chapter 621's professional forms never reach an ABA-only practice and a non-licensee may own the LLC outright. The Florida question that actually bites is not the entity form but the Health Care Clinic Act: an ABA practice is a "clinic" unless it fits an exemption, and for ABA-only practice the exemption is Medicaid provider status, which AHCA can withdraw on 30 days' notice.

Important · This is not legal advice

This page is general educational information about Florida entity, corporate, licensing, and health-care-clinic law as it affects applied behavior analysis practices. It is not legal, tax, or business advice, it does not create an attorney-client relationship, and it is not a substitute for advice from a Florida attorney or qualified healthcare regulatory counsel. Florida's Health Care Clinic Act exemptions depend on ownership and payor status and are enforced by the Agency for Health Care Administration. Verify current requirements with the Florida Division of Corporations, AHCA, and qualified counsel before forming an entity, and do not rely on anything here as a substitute for that advice.

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Verdict for Florida
Use a standard LLC for a pure ABA practice, owned by whoever owns it. Florida's Professional Service Corporation and Limited Liability Company Act is elective and applies only to services that require "a license or other legal authorization," and Florida has no behavior analyst license, so the professional forms and their same-profession ownership rule never reach ABA. The binding Florida constraint is different: the Health Care Clinic Act treats an ABA practice as a clinic requiring AHCA licensure unless exempt, and the only exemption available to an ABA-only practice is being a Medicaid provider.

Chapter 621 defines "professional service" as personal service "which requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization" (Fla. Stat. § 621.03(1)), and its ownership rule limits shares and membership to persons "duly licensed or otherwise legally authorized to render the same specific professional services" (§ 621.09). Behavior analysts are recognized in Florida only through APD certification for the developmental disabilities waiver (Fla. Stat. § 393.17(2); Fla. Admin. Code R. 65G-4.0011), not a practice license, so an ABA-only practice forms under the ordinary LLC statute (Fla. Stat. Chapter 605). The Health Care Clinic Act defines a "clinic" as an entity where health care services are provided and charges are tendered for reimbursement, exempting entities wholly owned by licensed health care practitioners under listed chapters, which do not include behavior analysts, and exempting "Medicaid providers" (Fla. Stat. § 400.9905(4)(g), (q)).

Is ABA licensed?
No (APD certification)
Pro entity required?
No
Prevailing form
Standard LLC
Who can own
Non-licensee may own

Is ABA a licensed profession in Florida, and under which agency

No. Florida has no behavior analyst practice act and no board that licenses behavior analysts. What Florida has is a certification administered by the Agency for Persons with Disabilities for providers serving the developmental disabilities waiver, which recognizes Behavior Analyst Certification Board credentials (Fla. Stat. § 393.17(2); Fla. Admin. Code R. 65G-4.0011), and a Medicaid enrollment track through the Agency for Health Care Administration for the state plan behavior analysis benefit. Neither is a license to practice, and neither is "a license or other legal authorization" that a person must hold "as a condition precedent" to delivering ABA to the public, which is the trigger for Florida's professional-entity statute. A BCBA may lawfully deliver ABA in Florida to a private-pay or commercially insured client with no state credential at all. The credentialing detail is on the Florida licensing and credentialing page.

Florida offers a professional association (its name for the professional corporation) and a professional limited liability company under one statute, Chapter 621. Both are elective, and both are unavailable to a profession that is not licensed. For an ABA-only practice the menu is the ordinary business forms.

EntityAvailable for ABA?Who may own itWhen to use it
Standard LLC
(Fla. Stat. Chapter 605)
Yes; the prevailing formOpen; a non-licensee may ownThe default for a pure ABA practice. No professional entity is required or available.
Professional LLC (PLLC)
(Fla. Stat. § 621.051)
Not for ABAOnly persons licensed for the same specific professional service (§ 621.09(2))Available to licensed professions that elect it; ABA is not one. Used for a psychology component.
Professional association (P.A.)
(Fla. Stat. § 621.05)
Not for ABAOnly same-profession licensees (§ 621.09(1))The corporate professional form for licensed professions. Same analysis as the PLLC.
Business corporation
(Fla. Stat. Chapter 607)
YesOpenAn alternative to the LLC, chosen mainly for tax or investor reasons.
Management company (MSO)Companion entityOwned by founders or investorsNeeded when a licensed-professional entity is in the structure, or to preserve a clinic-license exemption that depends on licensed ownership.

Can a behavior analyst form the professional entity

No. Chapter 621 authorizes "an individual or group of individuals" who are "duly licensed or otherwise legally authorized to render the same professional service" to organize a professional entity for the sole purpose of rendering that service (Fla. Stat. §§ 621.05, 621.051), and a professional service is one that a person must be licensed or legally authorized to render. Because Florida does not license behavior analysts, there is no professional service of behavior analysis for a P.A. or PLLC to render and no licensee to own it. That is not a gap to be worked around; it is the reason the professional-entity ownership rule cannot touch an ABA-only practice. The practical answer is the same as the legal one: a standard LLC under Chapter 605, which the largest ABA operators in Florida use for their clinical entities.

Florida's entity question has an easy answer and a hard sequel. The easy answer is a standard LLC owned by anyone. The hard sequel is that the same practice is a "clinic" under the Health Care Clinic Act unless it is a Medicaid provider, and Medicaid provider status is AHCA's to grant and AHCA's to take away.

Who is allowed to own it

For an ABA-only practice, anyone. Florida has no corporate-practice doctrine that reaches a non-physician profession, no board with jurisdiction over behavior analysts, and no ownership rule outside Chapter 621, which does not apply. A non-licensee founder or an investor may own the LLC directly and take distributions. The ownership question in Florida is not who may own the practice but what ownership does to the practice's Health Care Clinic Act status, covered next, because the Act's licensed-owner exemption is written for the licensed professions and an ABA-only practice cannot qualify for it no matter who owns it.

Where the two archetypes split

The split in Florida runs through Chapter 621 and through the Health Care Clinic Act at the same time. An ABA-only practice is outside Chapter 621, so it is a standard LLC that anyone may own, and it is a clinic under the Health Care Clinic Act unless it is a Medicaid provider. A practice that adds in-house diagnostics changes both answers. Psychology is a licensed profession under Chapter 490, so the psychologist's services may be rendered through a Chapter 621 entity owned only by psychologists, and a psychologist may not be a member of a PLLC formed for a different profession (§ 621.09(2)). Florida does not force the psychologist into the professional form, but the Board of Psychology's rules on practice through entities, and the psychologist's own licensure exposure, make a separate licensed-owner entity the standard structure. The Health Care Clinic Act then rewards it: an entity "wholly owned by one or more licensed health care practitioners" under a listed chapter, including Chapter 490, is exempt from clinic licensure provided a licensed owner "is supervising the business activities and is legally responsible for the entity's compliance," and may not supervise services beyond the scope of that owner's license (§ 400.9905(4)(g)). A diagnostics practice wholly owned by its psychologist can therefore hold an ownership-based exemption that does not depend on Medicaid status, while the same practice owned by a non-licensee cannot. That is the Florida version of the two-archetype fork: for ABA-only practice, non-licensee ownership costs nothing at the entity layer and something at the clinic-license layer; for the diagnostics archetype, licensed ownership of the professional component buys an exemption the ABA-only practice cannot get.

The Health Care Clinic Act: the constraint that actually binds

Florida's Health Care Clinic Act defines a clinic as "an entity where health care services are provided to individuals and which tenders charges for reimbursement for such services" (§ 400.9905(4)), and AHCA has treated behavior analysis as a health care service since 2019, when it began requiring ABA groups to show a clinic license or exemption as a condition of Medicaid enrollment. The Legislature responded in 2020 by adding an exemption for "Medicaid providers" (§ 400.9905(4)(q), added by ch. 2020-156). The result is a structure most operators do not see until it fails. An ABA practice that is enrolled in Medicaid is exempt and typically holds an AHCA exemption certificate on that basis. An ABA practice that is not enrolled in Medicaid, or whose enrollment ends, is a clinic and must be licensed, which requires financial disclosures, background screening of owners, inspections, and a clinic director who is a Florida-licensed health care practitioner whose license covers the services provided (§ 400.9905(5)). Because Florida Medicaid provider agreements permit termination on 30 days' notice and a termination is not a licensing action with Chapter 120 hearing rights, an exemption that rests only on Medicaid status can disappear on short notice. Two other exemptions exist but do not fit most practices: an entity owned by a behavioral health provider operating in at least five other states with $90 million or more in behavioral health revenue and a Florida-licensed practitioner responsible for operations (§ 400.9905(4)(p)), and the licensed-owner exemption at (g), which an ABA-only practice cannot use because behavior analysts are not licensed under any listed chapter. Every Florida ABA practice should know which exemption it holds, what would end it, and what a license application would require.

Naming the entity

A Florida LLC name must contain "limited liability company," "L.L.C.," or "LLC" and must be distinguishable on the Division of Corporations' records (Fla. Stat. § 605.0112). Because an ABA-only practice does not use a Chapter 621 form, the professional designators, "chartered," "professional association," "P.A.," or "PLLC," do not apply and should not be used (§ 621.12). A psychology PLLC in the diagnostics archetype uses the professional designator. Clear any name with the Division of Corporations before filing.

Why choosing the entity is only half the question

Picking the form is one decision. Who may own it, and how outside capital comes in, is the other, and in Florida both are open for ABA-only practice: a standard LLC that anyone may own, with outside capital in the clinical entity itself if the parties want it there. The management company earns its place in Florida for two reasons rather than one. The first is the usual one, a licensed-profession component that the non-licensee cannot own. The second is Florida-specific: where a practice's clinic-license exemption depends on licensed ownership, moving the non-licensee's economics into a management company preserves the exemption that direct ownership would destroy. Decide the entity, the ownership, and the clinic-license basis together.

Read next: Do you need an MSO for your ABA practice in Florida?

Tax treatment as a separate layer

Entity form and tax classification are separate choices. A Florida LLC is taxed by default as a sole proprietorship or partnership depending on the number of members and can elect corporate or S-corporation treatment. Florida has no personal income tax, and its corporate income tax applies to entities taxed as C corporations, which is one reason pass-through treatment is the common choice for Florida practices. Decide the tax layer with a Florida tax adviser.

Multistate practice and foreign qualification

If you operate beyond Florida, the Florida LLC is only your home-state piece. To deliver services in another state you generally register there as a foreign entity and meet that state's own ownership and entity rules, and most states in this guide license behavior analysts, which changes the analysis at the border. A Florida LLC owned by a non-licensee will not satisfy New York or Illinois. Multistate groups usually standardize on a structure that satisfies the strictest state in the footprint rather than the most permissive. See the practice expansion and sale page for the multistate view.

How this connects to the rest of your compliance stack

Entity choice is one layer. Others interact with it:

  • Ownership and outside capital. Florida is open for ABA-only practice; the management company matters for a licensed component and for preserving an ownership-based clinic exemption. See the Florida MSO and ownership page.
  • Credentialing. With no state license, standing with payors runs through BCBA certification, APD certification for the waiver, and AHCA enrollment for the state plan benefit. See licensing and credentialing in Florida.
  • Payor and Medicaid enrollment. Medicaid enrollment is both a revenue channel and, for an ABA-only practice, the basis of its clinic-license exemption. See Florida Medicaid and the insurance mandate.

Forming the entity in Florida: the sequence

  1. Decide the archetype. ABA-only, or ABA plus in-house psychology. The second answer adds a Chapter 621 entity and opens the licensed-owner clinic exemption.
  2. Form the ABA entity. A standard LLC by articles of organization with the Division of Corporations under Chapter 605.
  3. Clear the name. Ordinary LLC designator; no professional designator for an ABA-only entity.
  4. Adopt an operating agreement. Set ownership and management, and reserve clinical authority to a BCBA clinical director.
  5. Settle the Health Care Clinic Act basis. Enroll in Medicaid and obtain the AHCA exemption certificate under § 400.9905(4)(q), or plan for clinic licensure with a licensed clinic director. Know which one you hold.
  6. If diagnostics are in-house, form the psychology entity. A Chapter 621 P.A. or PLLC owned only by the psychologist; consider the (g) exemption; management services agreement at a fixed fair-market-value fee.
  7. Credential and enroll. APD certification, AHCA Medicaid enrollment, and commercial credentialing attach to the entity you formed.

Florida entity variables at a glance

VariableFlorida value
Is ABA a licensed profession?No; APD certification for the waiver (Fla. Stat. § 393.17(2); R. 65G-4.0011) and AHCA Medicaid enrollment, neither a practice license
Is a PLLC available?Yes for licensed professions (Fla. Stat. § 621.051), elective; not available for ABA
Other professional formsProfessional association (§ 621.05); same analysis
Who may own a professional entityOnly persons licensed to render the same specific professional service (§ 621.09)
Ownership flexibility for ABAOpen; a non-licensee may own the standard LLC
Health Care Clinic ActApplies to an ABA practice unless exempt; ABA-only exemption is Medicaid provider status (§ 400.9905(4)(q)); licensed-owner exemption (4)(g) unavailable to ABA-only practice
Clinic director if licensedA Florida-licensed practitioner whose license covers the services (§ 400.9905(5))
Diagnostics componentChapter 621 entity owned only by the psychologist; may qualify for the (g) exemption if wholly licensee-owned and licensee-supervised
Management companyOptional for ABA-only; the structure of choice for a licensed component or to preserve an ownership-based exemption
NamingOrdinary LLC designator (§ 605.0112); no professional designator for ABA (§ 621.12)
Key authoritiesFla. Stat. §§ 621.03, 621.05, 621.051, 621.09, 621.12; § 400.9905; § 393.17; Chapter 605

Frequently asked questions

Do I need a PLLC or P.A. to run an ABA practice in Florida?
No, and you cannot form one for ABA. Chapter 621 entities render licensed professional services and are owned by the licensees who render them, and Florida does not license behavior analysts. A standard LLC under Chapter 605 is the form.
Can a non-licensee own my Florida ABA practice?
Yes. No Florida statute restricts ownership of an entity that employs behavior analysts. Be aware that the licensed-owner exemption from Health Care Clinic licensure (§ 400.9905(4)(g)) is not available to an ABA-only practice regardless of ownership, so the practice relies on Medicaid provider status for its exemption.
Does my ABA practice need a Health Care Clinic License?
It is a clinic under § 400.9905(4) unless exempt. If it is a Medicaid provider it is exempt under (4)(q) and can hold an AHCA exemption certificate. If it does not participate in Medicaid, or loses enrollment, it must be licensed, with a Florida-licensed clinic director, financial disclosures, background screening, and inspection.
What happens to the exemption if AHCA terminates my Medicaid agreement?
The basis for the exemption ends. Florida Medicaid provider agreements generally allow termination on 30 days' notice, and a termination is not a licensing action with Chapter 120 hearing rights. A practice in that position must reapply for Medicaid, qualify for another exemption, or obtain a clinic license. Know which exemption you hold and have a contingency plan.
What changes if I add a psychologist for diagnostic evaluations?
Psychology is licensed under Chapter 490, so the psychologist's services can be rendered through a Chapter 621 entity owned only by psychologists, separate from the ABA LLC. If that entity is wholly owned and supervised by the psychologist, it may qualify for the licensed-owner clinic exemption at § 400.9905(4)(g), which the ABA-only practice cannot use.

Where professional advice is essential, not optional

Florida is open at the entity layer and demanding at the clinic-license layer, and the two are easy to confuse. The places to spend counsel's time are the Health Care Clinic Act basis for the practice, the contingency if Medicaid enrollment ends, the structure of a diagnostics component and whether it can hold the licensed-owner exemption, and the tax treatment. Confirm the form, the ownership, the exemption, and the tax treatment with a Florida attorney and a tax adviser before you file.

The governing authorities to know are the Professional Service Corporation and Limited Liability Company Act (Fla. Stat. §§ 621.03, 621.05, 621.051, 621.09, 621.12), the Florida Revised Limited Liability Company Act (Chapter 605), the Health Care Clinic Act (Fla. Stat. § 400.9905 and Part X of Chapter 400 generally), and the APD certification provisions (Fla. Stat. § 393.17; Fla. Admin. Code R. 65G-4.0011) that stand in place of a license.

Confirm current requirements directly

This page describes general patterns in a regulatory environment that changes. The Florida Division of Corporations, the Agency for Health Care Administration, the Agency for Persons with Disabilities, and qualified counsel provide current requirements. Neither this page nor any secondary source should be relied on in place of direct verification with the relevant authorities and counsel.

Last updated August 2026. Florida's entity statutes, the Health Care Clinic Act exemptions, and the absence of a behavior analyst license can all change by statute or agency action. Nothing here is legal, tax, or business advice. Consult qualified Florida counsel and a tax adviser before making entity, ownership, or tax decisions.