Florida has been growing its population size, meaning that, they have been taking in more in sales taxes and property taxes, thereby growing the amount of taxes collected.
Which means that they can give back some of that tax money.
Other states, like NY anc California, have been losing population, thereby decresasing their tax base. They can’t afford to give back any taxes, and in fact, will have to increase the tax rates or come up with new taxes, or become more dependent on the federal government to return some of the federal taxes collected.
Alot of states benefitted from the federal covid cash, unsure if florida had federal funds extra, etc.