The bill introduces a sales tax exemption for specific home hardening products, which include impact-resistant doors, garage doors, and windows, aimed at enhancing the resilience of residential properties against wind and debris. It defines "eligible residential property" as a site-built dwelling with a homestead exemption valued at $700,000 or less. The exemption allows homeowners to receive a refund of up to $500 for sales tax paid on these products purchased between July 1, 2026, and June 30, 2028. To qualify for the refund, homeowners must submit an application to the Department of Revenue, including proof of purchase and a sworn statement confirming the installation of the products.

Additionally, the bill outlines the responsibilities of the Department of Revenue in processing these refund applications and allows the department to adopt emergency rules to facilitate implementation. The emergency rules will remain effective until the subsection is repealed or the rules are rescinded. The provision for the sales tax exemption is set to expire on June 30, 2029.