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 purchased between July 1, 2026, and June 30, 2028, provided they submit an application to the Department of Revenue that includes specific information and documentation.

To qualify for the refund, property owners must submit their applications within the designated timeframe and can only apply for one residential property. The Department of Revenue is required to review applications and issue refunds within specified time limits. Additionally, the department is authorized to adopt emergency rules to implement the provisions of this bill, which can remain effective throughout the exemption period. The act will take effect upon becoming law.