It’s also bad policy. Walt Disney World’s setup in Florida is, indeed, unusual, but it doesn’t quite make sense to call it a “carve-out.” Properly understood, a “carve-out” is a rule that is applied differently to entities of a similar or identical nature: The Walt Disney Company, for example, enjoys a
brazen carve-out in Florida’s tech-regulation bill: an exemption for Disney+ that was not granted to Netflix, Hulu, or HBO Max. By contrast, the rules that apply to Walt Disney World could be better described as “tailored,” for, despite the insinuations of many Florida Republicans, Walt Disney World’s accommodation is unique not in its
type but only in its
particulars. As it happens, Florida has
1,844 special districts, of which 1,288 are, like Walt Disney World, “independent.” The Villages — where Governor DeSantis made his announcement about the review of Walt Disney World’s status — is “independent,” as are Orlando International Airport and the Daytona International Speedway. Clearly, Walt Disney World is
a weird place: It is the size of San Francisco, it straddles two counties (Orange and Osceola), and, by necessity, it relies on an infrastructure cache that has been custom-built to its peculiar needs. To claim that the laws that enable this oddity to work represent a “special break” is akin to claiming that the laws that facilitate special installations such as Cape Canaveral or the World Trade Center are “special breaks”: true, in the narrowest sense, but false when examined more closely.