This bill aims to enhance home hardening measures by amending Florida Statutes to provide a sales and use tax exemption for impact-resistant doors, garage doors, and windows during the month of February. The bill introduces a new subsection (19) in section 212.08, defining terms related to impact-resistant products and specifying that these items will be exempt from sales tax if purchased within the designated month. The exemption applies to products that meet certain engineering and testing standards for impact resistance, ensuring that they are suitable for protecting homes against wind and debris.

Additionally, the bill amends section 212.20 to clarify the distribution of tax revenue proceeds and updates a cross-reference in section 213.053. It also grants the Department of Revenue the authority to adopt emergency rules for implementing the new provisions, with such rules being effective for six months and renewable during the process of establishing permanent regulations. Overall, the legislation seeks to promote the installation of impact-resistant features in homes, thereby enhancing safety and resilience against severe weather events.

Statutes affected:
H 853 Filed: 212.20, 213.053