SESSION WATCH
THE BILL ITSELF

CS/SB 78

Home Hardening Products

VERSION S 78 c1 · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

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.
19 Be It Enacted by the Legislature of the State of Florida:
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 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, 2026, and June 30, 2028. 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) The department 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 subsection 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.