This bill establishes a sales tax exemption for home hardening products used on eligible residential properties in Florida. It defines key terms such as "home hardening products," which include impact-resistant doors, garage doors, and windows, and specifies that eligible properties must have a homestead exemption and a just value of $700,000 or less. Property owners can receive a refund of up to $500 for sales tax paid on these products, provided they submit an application to the Department of Revenue during the designated purchase period from July 1, 2026, to June 30, 2028. The application must include specific information, including the owner's details, property address, and proof of sales tax payment.

Additionally, the bill outlines the process for submitting refund applications, which must be completed within the specified timeframe. The Department of Revenue is required to review applications and issue refunds within 30 business days of approval. The bill also grants the department the authority to adopt emergency rules to facilitate the implementation of these provisions, with such rules remaining effective throughout the exemption period. The act will take effect upon becoming law.