Florida HB 1305: Resilient Buildings

Bill Text

HB 1305 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1305-00
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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

HB 1305 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1305-00
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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

HB 1305 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

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

HB 1305 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1305-00
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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

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 L