Read the full stored bill text
Florida Senate
-
2026
CS for SB 78
By
the Committee on Community Affairs; and Senators Osgood and
Berman
578-01202-26 202678c1
1 A bill to be entitled
2 An act relating to home hardening products; defining
3 terms; providing a sales tax exemption for home
4 hardening products used on eligible residential
5 property; specifying a limitation on exemptions;
6 requiring property owners to submit an application to
7 the Department of Revenue in order to be eligible;
8 specifying information required to be included in such
9 applications; providing that property owners may
10 submit an application for only one residential
11 property; requiring that refund applications be
12 submitted within a specified timeframe; providing
13 requirements for the department in issuing refunds;
14 authorizing the department to adopt emergency rules;
15 specifying the timeframe such rules are effective;
16 authorizing the renewal of such rules; providing an
17 effective date.
18
19 Be It Enacted by the Legislature of the State of Florida:
20
21 Section 1.
Home hardening products; sales tax refund
.—
22
(1)
As used in
this section, the term:
23
(
a
)
“Department” means the Department of Revenue.
24
(b)
“Eligible residential property” means a residential
25
property
with a site-built dwelling
for which a homestead
26
exemption has been granted under s. 196.031
, Florida Statutes,
27
and
which
has a just value of $700,000 or less.
28
(c)
“
Home hardening product
” means an impact-resistant
29
door
,
an
impact-resistant
garage door
, or
an
impact-resistant
30
window
.
31
(d)
“Impact-resistant door” means an exterior door system
32
designed to resist wind and wind
-
borne debris forces which is
33
rated for impact resistance and wind pressure in accordance with
34
any of the following most recent sets of test methods,
35
standards, and specifications:
36
1.
ASTM International E1886 and E1996;
37
2.
American Architectural Manufacturers Association 506; or
38
3.
Florida Building Code Testing Application Standard TAS
39
201, TAS 202, and TAS 203.
40
(e)
“Impact-resistant garage door” means a garage door
41
system designed to resist wind and wind
-
borne debris forces
42
which is rated for impact resistance
and
wind pressure in
43
accordance with any of the following most recent sets of test
44
methods, standards, and specifications:
45
1.
ASTM International E1886 and E1996;
46
2.
American Architectural Manufacturers Association 506;
47
3.
Florida Building Code Testing Application Standard TAS
48
201, TAS 202, TAS 203; or
49
4.
ANSI/DASMA 115.
50
(f)
“Impact-resistant window” means a window that is
51
laminated or has been treated with a polycarbonate glazing
52
system designed to resist wind and wind-borne debris forces
53
which is rated for impact resistance and wind pressure in
54
accordance with any of the following most recent sets of test
55
methods, standards, and specifications:
56
1.
ASTM International E1886 and E1996;
57
2.
American Architectural Manufacturers Association 506; or
58
3.
Florida Building Code Testing Application Standard TAS
59
201, TAS 202, and TAS 203.
60
(g)
“Owner” means a person who holds the legal title to an
61
eligible residential property.
62
(h)
“Purchase period” means retail purchases made during
63
the period of July 1, 202
6,
through June 30, 202
8
.
64
(i)
“Site-built
dwelling
” means a
dwelling
constructed at
65
its permanent location. Site-built
dwellings
do not include
66
mobile homes, manufactured homes, trailers, or any home or
67
trailer that may be titled or registered in accordance with
68
ch
apter
319
, Florida Statutes,
or
chapter
320
, Florida Statutes
.
69
(
2
)
Home hardening products used on eligible residential
70
property are exempt from the tax imposed by chapter 212, Florida
71
Statutes,
upon an affirmative showing to the satisfaction of the
72
department that the requirements of this
section
have been met
,
73
in an amount up to $500
per eligible residential property
for
74
purchases made during the purchase period.
This exemption inures
75
to the owner through a refund of previously paid taxes
.
To be
76
eligible to receive a refund, an owner must
submit
an
77
application
to the department
on a form approved by the
78
department
which
includes
all of the following
:
79
(
a
)
The name and address of the owner claiming the refund.
80
(b)
The address
and assessment roll parcel number
of the
81
eligible residential property
for which a refund of previously
82
paid taxes is being sought
.
83
(c)
A sworn statement, submitted under penalty of perjury,
84
from the owner
which specifies the actual cost of the exempt
85
home hardening products, the amount of sales tax paid in this
86
state on the exempt home hardening products, and that
the
87
property
is
an eligible residential property.
Copies of receipts
88
evidencing payment of sales tax must be attached to the form.
89
(3)
The owner may submit an application for
only
one
90
eligible residential property.
91
(4)
The owner must
submit
the refund application
to the
92
department
between July 1, 202
6,
and June 30, 202
8
. Within 30
93
business
days after receipt of the refund application, the
94
department must determine if the application meets the
95
requirements of this
section
. The department must issue a refund
96
within 30
business
days after it formally approves the
97
application.
98
(
5
)
T
he
d
epartmen
t
is authorized, and all conditions are
99
deemed met, to adopt emergency rules pursuant to s. 120.54(4),
100
Florida Statutes, for the purpose of implementing
this section
.
101
Notwithstanding any other law, emergency rules adopted under
102
this
sub
section are effective for the length of the exemption
103
period and may be renewed during the pendency of procedures to
104
adopt permanent rules addressing the subject of the emergency
105
rules.
106 Section 2. This act shall take effect upon becoming a law.