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HB 1305 2026
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to resilient buildings; creating s. 2
220.197, F.S.; defining the term "resilient building"; 3
specifying that owners of resilient buildings are 4
eligible to receive a specified tax credit; specifying 5
that a resilient building may qualify for such tax 6
credit only once; requiring building owners to file a 7
specified application with the Department of Business 8
and Professional Regulation by a specified date in 9
order to claim such tax credit; authorizing the 10
department to accept such applications electronically; 11
specifying requirements for such applications; 12
authorizing the department to publish certain data in 13
a specified manner; requiring the department to take 14
certain actions; requiring a building owner to attach 15
a specified letter to certain tax returns; providing 16
that a building owner may file only one application 17
with the department; providing exceptions; specifying 18
the amounts of the tax credit; authorizing a building 19
owner to carry forward the unused amount of a tax 20
credit to a subsequent tax year; authorizing the 21
transfer of all or part of the tax credits under 22
certain conditions; specifying requirements for 23
transfer agreements; requiring the department to 24
rescind eligibility for the tax credit under certain 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
circumstances; providing the maximum value of credits 26
authorized in a fiscal year; requiring tax credits to 27
be allocated in a specified manner; requiring tax 28
credits to be processed in a specified manner in 29
certain circumstances; requiring the Department of 30
Revenue and the Department of Business and 31
Professional Regulation to adopt rules; creating s. 32
553.972, F.S.; creating the Florida Resilient Building 33
Advisory Council adjunct to the Department of Business 34
and Professional Regulation; providing the purpose of 35
the advisory council; requiring the department to post 36
certain policies on its website; providing for the 37
membership and meetings of the advisory council; 38
requiring the council to create a report beginning on 39
a specified date reviewing the effectiveness and 40
implementation of a certain tax credit and making 41
recommendations; requiring the department to provide 42
the advisory council with staffing and administrative 43
assistance; providing for expiration of the advisory 44
council; amending ss. 213.053, 220.02, and 220.13, 45
F.S.; conforming provisions to changes made by the 46
act; providing an effective date. 47
48
Be It Enacted by the Legislature of the State of Florida: 49
50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Section 1. Section 220.197, Florida Statutes, is created 51
to read: 52
220.197 Resilient building tax credit program.— 53
(1) As used in this section, the term "resilient building" 54
means any of the following: 55
(a) A building that has a Leadership in Energy and 56
Environmental Design (LEED) certificate of silver, gold, or 57
platinum in building design and construction (BD+C), which 58
certificate meets the requirements for the LEED resilience 59
pathway. 60
(b) A building that has a LEED certificate of silver, 61
gold, or platinum in operations and maintenance (O+M), which 62
certificate meets the requirements for the LEED resilience 63
pathway. 64
(2) For taxable years beginning on or after January 1, 65
2027, the owner of a resilient building is eligible to receive a 66
credit against the tax imposed by this chapter as specified in 67
subsection (3). A resilient building may qualify for the tax 68
credit under this section only once. 69
(a) To claim a credit under this section, a building owner 70
must file an application for a tax credit with the Department of 71
Business and Professional Regulation on a form prescribed by the 72
Department of Business and Professional Regulation no later than 73
March 1 of the year immediately following the year of the 74
building's LEED certification. The Department of Business and 75
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Professional Regulation may allow applications to be filed 76
electronically. The building owner must verify the application 77
under oath, under the penalty of perjury, and the application 78
must contain all of the following: 79
1. Documentation evidencing the type of LEED certification 80
that was granted for the building that is the subject of the 81
application. 82
2. The date on which LEED certification was granted. 83
3. A statement by the building owner that, for the purpose 84
of research, the resilient building's energy use information 85
will be reported every year of the 5-year credit period to the 86
Department of Business and Professional Regulation using the 87
ENERGY STAR Portfolio Manager. The Department of Business and 88
Professional Regulation may publish the reported energy use 89
information but may disclose such data only in the aggregate or 90
individually without identifying information. 91
4. Other information the Department of Business and 92
Professional Regulation deems necessary to make a proper review 93
and determine eligibility. 94
(b) No later than 30 days after a building owner submits a 95
completed application for the tax credit, the Department of 96
Business and Professional Regulation shall do one of the 97
following: 98
1. If the building owner is not eligible for a tax credit, 99
notify the building owner in writing of the reasons the building 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
owner is not entitled to a tax credit. 101
2. If the building owner is eligible for a tax credit, 102
issue a letter to the building owner which includes the name of 103
the taxpayer, the address of the resilient building, the amount 104
of the tax credit as specified in subsection (3), and the tax 105
years for which the building owner is eligible for the tax 106
credit. The building owner must attach the letter from the 107
Department of Business and Professional Regulation to the tax 108
return on which the credit is claimed. 109
(c) A building owner may file only one application with 110
the Department of Business and Professional Regulation for each 111
resilient building, except that a building owner may file a 112
subsequent application if the building owner's first application 113
was denied or withdrawn because of errors or omissions in the 114
application, and the building owner corrected such errors or 115
omissions in the subsequent application. 116
(3) If the resilient building that is the subject of an 117
application filed under subsection (2) has: 118
(a) A gold or silver BD+C LEED certification that fulfills 119
the LEED resilience pathway, the building owner may receive a 120
tax credit equal to 50 cents per square foot of the building 121
every year for 5 years. 122
(b) A platinum BD+C LEED certification that fulfills the 123
LEED resilience pathway, the building owner may receive a tax 124
credit equal to $1 per square foot of the building every year 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
for 5 years. 126
(c) A gold or silver O+M LEED certification that fulfills 127
the LEED resilience pathway, the building owner may receive a 128
tax credit equal to $1 per square foot of the building every 129
year for 5 years. 130
(d) A platinum O+M LEED certification that fulfills the 131
LEED resilience pathway, the building owner may receive a tax 132
credit equal to $2 per square foot of the building every year 133
for 5 years. 134
(4)(a) If the credit granted under this section is not 135
fully used in any one taxable year because of insufficient tax 136
liability on the part of the building owner, or because the 137
building owner is not subject to tax under this chapter, the 138
unused amount may be carried forward for a period not to exceed 139
5 taxable years or may be transferred in accordance with 140
paragraph (b). The carryover or transferred credit may be used 141
in the year approved or any of the 5 subsequent taxable years 142
when the tax imposed by this chapter for that taxable year 143
exceeds the credit for which the building owner or transferee 144
under paragraph (b) is eligible in that taxable year under this 145
subsection and after applying the other credits and unused 146
carryovers in the order provided by s. 220.02(8). 147
(b)1. The credit under this section may be transferred, in 148
whole or in part: 149
a. By written agreement to a taxpayer subject to the tax 150
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
under this chapter; and 151
b. At any time after receipt of the letter of eligibility 152
specified in subparagraph (2)(b)2., or during the 5 taxable 153
years following the taxable year the credit was originally 154
earned by the building owner. 155
2. The written agreement required for transfer under this 156
paragraph must: 157
a. Be filed jointly by the building owner and the 158
transferee with the department within 30 days after the 159
transfer, in accordance with rules adopted by the department; 160
and 161
b. Contain all of the following information: 162
(I) The name, address, and taxpayer identification number 163
for the building owner and the transferee. 164
(II) The amount of the credit being transferred. 165
(III) The taxable year in which the credit was originally 166
earned by the building owner. 167
(IV) The remaining taxable years for which the credit may 168
be claimed. 169
(5) If the recipient of the credit granted under this 170
section in any year fails to provide the energy use information 171
required under subparagraph (2)(a)3., the Department of Business 172
and Professional Regulation must rescind the authorization for 173
the credit. Within 10 days after the date on which the building 174
owner was required to report the information, the Department of 175
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
Business and Professional Regulation shall send a notice 176
informing the recipient of the credit of the Department of 177
Business and Professional Regulation's intent to rescind the 178
credit. If the recipient does not provide the information within 179
20 days after the date the notice was sent, the Department of 180
Business and Professional Regulation must notify the department 181
of the rescindment of the recipient's tax credit, and the 182
department may not allow the credit to be taken. 183
(6)(a) Except as provided in paragraph (b), the total 184
amount of the tax credits which may be granted under this 185
section is $50 million in each fiscal year. The Department of 186
Business and Professional Regulation shall approve tax credits 187
on a first-come, first-served basis. For tax credits that span 188
multiple tax years, priority is based on the date the first 189
application was received. 190
(b) If the $50 million dollar cap is met in any fiscal 191
year, the Department of Business and Professional Regulation 192
shall approve new applications with a deferred date of the next 193
fiscal year when tax credits are available. 194
(7) The department and the Department of Business and 195
Professional Regulation shall adopt rules to implement this 196
section. 197
Section 2. Section 553.972, Florida Statutes, is created 198
to read: 199
553.972 Florida Resilient Building Advisory Council.— 200
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(1) The Florida Resilient Building Advisory Council, an 201
advisory council as defined in s. 20.03(7), is created adjunct 202
to the department. The purpose of the advisory council is to 203
provide the department and the Legislature with recommendations 204
on policies to foster and enhance resilient buildings and 205
hurricane resiliency in this state. 206
(2) The department shall post on its website any proposed 207
policies from the advisory council. 208
(3) The advisory council shall be composed of the 209
following members, who shall serve at the pleasure of their 210
appointing authorities: 211
(a) A representative of the Florida State University, who 212
shall serve as co-chair and be appointed by the Governor. 213
(b) A representative of the Florida Gulf Coast University 214
U.A. Whitaker College of Engineering, who shall serve as co-215
chair and be appointed by the President of the Senate. 216
(c) A representative of the University of Florida College 217
of Design, Construction, and Planning's Sustainability and the 218
Built Environment program, who shall serve as co-chair and be 219
appointed by the Speaker of the House of Representatives. 220
(d) A representative of the University of Miami, who shall 221
be appointed by the President of the Senate. 222
(e) A representative of the University of South Florida, 223
who shall be appointed by the Speaker of the House of 224
Representatives. 225
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(f) A representative of the Florida International 226
University International Hurricane Research Center, who shall be 227
appointed by the President of the Senate. 228
(g) A representative of the University of Central Florida, 229
who shall be appointed by the Speaker of the House of 230
Representatives. 231
(h) Five members appointed by the Governor. 232
(i) Five additional members appointed by the President of 233
the Senate. 234
(j) Five additional members appointed by the Speaker of 235
the House of Representatives. 236
237
The members appointed must have specialized knowledge regarding 238
resilient building design and construction, resilient building 239
operations and maintenance, policy innovation and incentives, 240
and building and community challenges. 241
(4) When appointing members under paragraphs (3)(h), (i), 242
and (j), the Governor, the President of the Senate, and the 243
Speaker of the House of Representatives, respectively, shall 244
make reasonable efforts to appoint persons to the advisory 245
council who include the following: 246
(a) Five members who are representatives of local 247
government. 248
(b) Two members who are representatives of building codes 249
and standards organizations. 250
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(c) Two members who are representatives of sustainable or 251
resilient building certification organizations. 252
(d) One member who is an architect licensed in this state. 253
(e) One member who is an engineer licensed in this state. 254
(f) One member who is a representative of the commercial 255
and residential property insurance industry. 256
(g) Two members who have expertise in renewable energy and 257
energy storage systems. 258
(h) One member who has expertise in building-power grid 259
integration. 260
(5) Advisory council members must be appointed no later 261
than August 1, 2026. Members shall serve 4-year terms, except 262
that the initial terms must be staggered. The Governor shall 263
initially appoint two members for a term of 4 years, two members 264
for a term of 3 years, and two members for a term of 2 years. 265
The President of the Senate shall initially appoint three 266
members for a term of 4 years, three members for a term of 3 267
years, and two members for a term of 2 years. The Speaker of the 268
House of Representatives shall initially appoint three members 269
for a term of 4 years, two members for a term of 3 years, and 270
two members for a term of 2 years. Members of the advisory 271
council shall serve without compensation but are entitled to 272
reimbursement for per diem and travel expenses pursuant to s. 273
112.061. 274
(6) The advisory council shall meet at the call of the co-275
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
chairs at a time and location in this state designated by the 276
co-chairs, provided that the first meeting must occur no later 277
than November 1, 2026, and that subsequent meetings must occur 278
no less than semiannually thereafter. 279
(7) On or before December 31, 2032, and each 4 years 280
thereafter, the council shall create a report reviewing the 281
effectiveness and implementation of s. 220.197 on enhancing 282
state resiliency and recommending improvements. 283
(8) The department shall provide staffing and 284
administrative assistance to the advisory council in performing 285
its duties. 286
(9) In accordance with s. 20.052(8), this section is 287
repealed October 2, 2029, unless reviewed and saved from repeal 288
through reenactment by the Legislature. 289
Section 3. Paragraph (cc) is added to subsection (8) of 290
section 213.053, Florida Statutes, to read: 291
213.053 Confidentiality and information sharing.— 292
(8) Notwithstanding any other provision of this section, 293
the department may provide: 294
(cc) Information related to the resilient building tax 295
credit program under s. 220.197 to the Department of Business 296
and Professional Regulation in the conduct of its official 297
business. 298
299
Disclosure of information under this subsection shall be 300
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
pursuant to a written agreement between the executive director 301
and the agency. Such agencies, governmental or nongovernmental, 302
shall be bound by the same requirements of confidentiality as 303
the Department of Revenue. Breach of confidentiality is a 304
misdemeanor of the first degree, punishable as provided by s. 305
775.082 or s. 775.083. 306
Section 4. Subsection (8) of section 220.02, Florida 307
Statutes, is amended to read: 308
220.02 Legislative intent.— 309
(8) It is the intent of the Legislature that credits 310
against either the corporate income tax or the franchise tax be 311
applied in the following order: those enumerated in s. 631.828, 312
those enumerated in s. 220.191, those enumerated in s. 220.181, 313
those enumerated in s. 220.183, those enumerated in s. 220.182, 314
those enumerated in s. 220.1895, those enumerated in s. 220.195, 315
those enumerated in s. 220.184, those enumerated in s. 220.186, 316
those enumerated in s. 220.1845, those enumerated in s. 220.19, 317
those enumerated in s. 220.185, those enumerated in s. 220.1875, 318
those enumerated in s. 220.1876, those enumerated in s. 319
220.1877, those enumerated in s. 220.18775, those enumerated in 320
s. 220.1878, those enumerated in s. 288.062, those enumerated in 321
former s. 288.9916, those enumerated in former s. 220.1899, 322
those enumerated in former s. 220.194, those enumerated in s. 323
220.196, those enumerated in s. 220.198, those enumerated in s. 324
220.1915, those enumerated in s. 220.199, those enumerated in s. 325
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
220.1991, and those enumerated in s. 220.1992, and those 326
enumerated in s. 220.197. 327
Section 5. Paragraph (a) of subsection (1) of section 328
220.13, Florida Statutes, is amended to read: 329
220.13 "Adjusted federal income" defined.— 330
(1) The term "adjusted federal income" means an amount 331
equal to the taxpayer's taxable income as defined in subsection 332
(2), or such taxable income of more than one taxpayer as 333
provided in s. 220.131, for the taxable year, adjusted as 334
follows: 335
(a) Additions.—There shall be added to such taxable 336
income: 337
1.a. The amount of any tax upon or measured by income, 338
excluding taxes based on gross receipts or revenues, paid or 339
accrued as a liability to the District of Columbia or any state 340
of the United States which is deductible from gross income in 341
the computation of taxable income for the taxable year. 342
b. Notwithstanding sub-subparagraph a., if a credit taken 343
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 344
added to taxable income in a previous taxable year under 345
subparagraph 11. and is taken as a deduction for federal tax 346
purposes in the current taxable year, the amount of the 347
deduction allowed shall not be added to taxable income in the 348
current year. The exception in this sub-subparagraph is intended 349
to ensure that the credit under s. 220.1875, s. 220.1876, s. 350
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
220.1877, or s. 220.1878 is added in the applicable taxable year 351
and does not result in a duplicate addition in a subsequent 352
year. 353
2. The amount of interest which is excluded from taxable 354
income under s. 103(a) of the Internal Revenue Code or any other 355
federal law, less the associated expenses disallowed in the 356
computation of taxable income under s. 265 of the Internal 357
Revenue Code or any other law, excluding 60 percent of any 358
amounts included in alternative minimum taxable income, as 359
defined in s. 55(b)(2) of the Internal Revenue Code, if the 360
taxpayer pays tax under s. 220.11(3). 361
3. In the case of a regulated investment company or real 362
estate investment trust, an amount equal to the excess of the 363
net long-term capital gain for the taxable year over the amount 364
of the capital gain dividends attributable to the taxable year. 365
4. That portion of the wages or salaries paid or incurred 366
for the taxable year which is equal to the amount of the credit 367
allowable for the taxable year under s. 220.181. This 368
subparagraph shall expire on the date specified in s. 290.016 369
for the expiration of the Florida Enterprise Zone Act. 370
5. That portion of the ad valorem school taxes paid or 371
incurred for the taxable year which is equal to the amount of 372
the credit allowable for the taxable year under s. 220.182. This 373
subparagraph shall expire on the date specified in s. 290.016 374
for the expiration of the Florida Enterprise Zone Act. 375
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
6. The amount taken as a credit under s. 220.195 which is 376
deductible from gross income in the computation of taxable 377
income for the taxable year. 378
7. That portion of assessments to fund a guaranty 379
association incurred for the taxable year which is equal to the 380
amount of the credit allowable for the taxable year. 381
8. In the case of a nonprofit corporation which holds a 382
pari-mutuel permit and which is exempt from federal income tax 383
as a farmers' cooperative, an amount equal to the excess of the 384
gross income attributable to the pari-mutuel operations over the 385
attributable expenses for the taxable year. 386
9. The amount taken as a credit for the taxable year under 387
s. 220.1895. 388
10. Up to nine percent of the eligible basis of any 389
designated project which is equal to the credit allowable for 390
the taxable year under s. 220.185. 391
11. Any amount taken as a credit for the taxable year 392
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 393
addition in this subparagraph is intended to ensure that the 394
same amount is not allowed for the tax purposes of this state as 395
both a deduction from income and a credit against the tax. This 396
addition is not intended to result in adding the same expense 397
back to income more than once. 398
12. The amount taken as a credit for the taxable year 399
under s. 220.196. The addition in this subparagraph is intended 400
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to ensure that the same amount is not allowed for the tax 401
purposes of this state as both a deduction from income and a 402
credit against the tax. The addition is not intended to result 403
in adding the same expense back to income more than once. 404
13. The amount taken as a credit for the taxable year 405
pursuant to s. 220.198. 406
14. The amount taken as a credit for the taxable year 407
pursuant to s. 220.1915. 408
15. The amount taken as a credit for the taxable year 409
pursuant to s. 220.199. 410
16. The amount taken as a credit for the taxable year 411
pursuant to s. 220.1991. 412
17. The amount taken as a credit for the taxable year 413
pursuant to s. 220.197. 414
Section 6. This act shall take effect July 1, 2026. 415