This bill proposes an amendment to Florida Statutes section 212.08, specifically adding a new paragraph (ffff) that establishes a sales tax exemption for certain home hardening products. The bill defines "impact-resistant doors," "impact-resistant garage doors," and "impact-resistant windows," detailing the criteria these products must meet to qualify for the exemption. These definitions reference various testing methods and standards, including those from ASTM International and the Florida Building Code.

The bill explicitly states that impact-resistant doors, garage doors, and windows will be exempt from sales and use tax, thereby encouraging homeowners to invest in these products for enhanced safety against wind and debris. The effective date for this exemption is set for July 1, 2026.