The bill amends section 196.101 of the Florida Statutes to provide tax exemptions for the surviving spouses of quadriplegics. It allows these spouses to carry over the tax exemption previously granted to the quadriplegic if the quadriplegic passes away, provided that the spouse holds legal title to the homestead and resides there. The exemption continues until the spouse remarries or sells the property. If the spouse sells the property, they can transfer an exemption, not exceeding the amount from the most recent tax roll, to a new primary residence, as long as they do not remarry.

Additionally, the bill authorizes the Department of Revenue to adopt emergency rules to administer these provisions, with such rules being effective for six months after adoption and renewable during the process of establishing permanent rules. The act is contingent upon the approval of a related constitutional amendment proposed by SJR 748 or a similar resolution at the next general election or an earlier special election.