This bill amends section 212.08 of the Florida Statutes to introduce a new exemption from sales and use tax for specific home hardening products, namely impact-resistant doors, garage doors, and windows. The bill defines these terms and establishes criteria for what qualifies as impact-resistant, referencing various testing methods and standards such as ASTM International and the Florida Building Code. The new legal language added includes detailed definitions for impact-resistant doors, garage doors, and windows, ensuring that these products meet specific safety and durability standards.

The bill specifies that the exemption applies to the sale of impact-resistant doors, garage doors, and windows, thereby encouraging homeowners to invest in these products to enhance their property’s resilience against severe weather. The act is set to take effect on July 1, 2026, providing a timeline for implementation and allowing for public awareness of the new tax exemption.