This 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 they hold legal or beneficial title to the homestead and reside there permanently after the quadriplegic's death. The bill specifies that the exemption continues until the surviving spouse remarries or sells the property. If the spouse sells the property, they may transfer a discount from the most recent ad valorem tax roll to their new primary residence, provided they do not remarry.

Additionally, the bill authorizes the Department of Revenue to adopt emergency rules to administer these provisions, with such rules remaining effective for six months after adoption and potentially renewable during the process of establishing permanent rules. The act's effective date 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.