Florida SB 78: Home Hardening Products

Bill Text

78 
Home Hardening Products 
2025-11-19T10:53:23Z 
Providing a sales tax exemption for home hardening products used on eligible residential property; specifying a limitation on exemptions; requiring property owners to submit an application to the Department of Revenue in order to be eligible; providing requirements for the department in issuing refunds, etc. 
Committee Substitute 1 
2026 
S 
GB 
General Bill 
c1 

 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, 2026, through June 30, 2028. 
 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 chapter 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