The "Affordable Housing and Supportive Services Act for Persons with Developmental Disabilities" aims to improve access to affordable housing and support services for individuals with developmental disabilities in Florida. The bill introduces a new section in the Florida Statutes that includes legislative findings, definitions, and incentives for developing affordable housing. Key provisions include a 99-year exemption from ad valorem taxation for eligible properties, tax exemptions for building materials, and requirements for local governments to waive certain impact fees. Additionally, the bill establishes tax credits for businesses that employ individuals with developmental disabilities and mandates the creation of a Tenant-Based Rental Assistance Program and Regional Housing and Employment Support Centers.

House Bill 1131 further enhances support by providing a framework for tax credits, rental assistance, and housing modifications. It allows the Department of Commerce to approve tax credit applications with a cap of $500,000 per business annually and enables businesses to apply for sales tax refunds on electricity purchases. The bill also prioritizes funding for accessible rental housing and establishes a State Loan Insurance Program. It includes provisions for rental subsidies covering up to 50% of fair market rent and a subsidized transportation program. Compliance measures, including annual audits and penalties for noncompliance, are outlined, with $1 million allocated for implementation in the 2025-2026 fiscal year, and the act is set to take effect on July 1, 2025.