The bill proposes an amendment to Florida Statutes section 212.08, introducing a new sales tax exemption for specific home hardening products. It defines "impact-resistant doors," "impact-resistant garage doors," and "impact-resistant windows," detailing the standards and specifications these products must meet to qualify for the exemption. The bill specifies that these products are designed to resist wind and wind-borne debris forces, ensuring they meet rigorous testing criteria established by recognized organizations and standards.

The new legal language added to the statute includes a definition section for the aforementioned products and explicitly states that impact-resistant doors, garage doors, and windows are exempt from sales and use tax. The effective date for this exemption is set for July 1, 2026. This initiative aims to encourage the use of durable building materials that enhance safety and resilience in homes, particularly in areas prone to severe weather conditions.