Florida HB 185: Home Hardening Products

Bill Text

CS/HB 185 2026

CODING: Words stricken are deletions; words underlined are additions.
hb185-01-c1
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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 home hardening products; providing 2
definitions; providing a sales tax exemption for 3
certain home hardening products; requiring such 4
exemption be in the form of a specified refund; 5
providing requirements for such refund; providing 6
requirements for the Department of Revenue in issuing 7
such refunds; authorizing the department to adopt 8
emergency rules; specifying the timeframe such rules 9
are effective; providing for future repeal; providing 10
an effective date. 11
12
Be It Enacted by the Legislature of the State of Florida: 13
14
Section 1. Subsection (21) is added to section 212.08, 15
Florida Statutes, to read: 16
212.08 Sales, rental, use, consumption, distribution, and 17
storage tax; specified exemptions.—The sale at retail, the 18
rental, the use, the consumption, the distribution, and the 19
storage to be used or consumed in this state of the following 20
are hereby specifically exempt from the tax imposed by this 21
chapter. 22
(21) HOME HARDENING PRODUCTS; SALES TAX REFUND.— 23
(a) As used in this subsection, the term: 24
1. "Eligible residential property" means a residential 25

CS/HB 185 2026

CODING: Words stricken are deletions; words underlined are additions.
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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

property with a site-built dwelling for which a homestead 26
exemption has been granted under s. 196.031 and which has a just 27
value of $700,000 or less. 28
2. "Home hardening product" means an impact-resistant 29
door, an impact-resistant garage door, or an impact-resistant 30
window. 31
3. "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
a. ASTM International E1886 and E1996; 37
b. American Architectural Manufacturers Association 506; 38
or 39
c. Florida Building Code Testing Application Standard TAS 40
201, TAS 202, and TAS 203. 41
4. "Impact-resistant garage door" means a garage door 42
system designed to resist wind and wind-borne debris forces 43
which is rated for impact resistance and wind pressure in 44
accordance with any of the following most recent sets of test 45
methods, standards, and specifications: 46
a. ASTM International E1886 and E1996; 47
b. American Architectural Manufacturers Association 506; 48
c. Florida Building Code Testing Application Standard TAS 49
201, TAS 202, TAS 203; or 50

CS/HB 185 2026

CODING: Words stricken are deletions; words underlined are additions.
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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

d. ANSI/DASMA 115. 51
5. "Impact-resistant window" means a window that is 52
laminated or has been treated with a polycarbonate glazing 53
system designed to resist wind and wind-borne debris forces 54
which is rated for impact resistance and wind pressure in 55
accordance with any of the following most recent sets of test 56
methods, standards, and specifications: 57
a. ASTM International E1886 and E1996; 58
b. American Architectural Manufacturers Association 506; 59
or 60
c. Florida Building Code Testing Application Standard TAS 61
201, TAS 202, and TAS 203. 62
6. "Owner" means a person who holds the legal title to an 63
eligible residential property. 64
7. "Purchase period" means retail purchases made during 65
the period of July 1, 2026, through June 30, 2028. 66
8. "Site-built dwelling" means a dwelling constructed at 67
its permanent location. The term does not include mobile homes, 68
manufactured homes, trailers, or any home or trailer that may be 69
titled or registered in accordance with chapter 319 or chapter 70
320. 71
(b) Home hardening products used on eligible residential 72
property are exempt from the tax imposed by this chapter upon an 73
affirmative showing to the satisfaction of the department that 74
the requirements of this subsection have been met, in an amount 75

CS/HB 185 2026

CODING: Words stricken are deletions; words underlined are additions.
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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

up to $500 per eligible residential property for purchases made 76
during the purchase period. This exemption inures to the owner 77
through a refund of previously paid taxes. To be eligible to 78
receive a refund, an owner must submit an application to the 79
department on a form approved by the department which includes 80
all of the following: 81
1. The name and address of the owner claiming the refund. 82
2. The address of the eligible residential property for 83
which a refund of previously paid taxes is being sought. 84
3. A sworn statement, submitted under penalty of perjury, 85
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