WeVote
Log In

Bill

Bill

SB 78

"City of Tybee Island Buildings and Public Facilities Authority Act"; enact

2025-2026 Regular Session Introduced by Clint Dixon and 3 co-sponsors

Senate Bill 78 exempts sales tax on impact-resistant doors, garage doors, and windows, making home safety upgrades more affordable for Florida homeowners.

Effective Date
0
WeVote Research Nonpartisan
Bill Summary · SB 78

Summary of Senate Bill 78: Home Hardening Products

Purpose and Intent

Senate Bill 78 aims to enhance the safety and resilience of homes in Florida by providing a sales tax exemption for specific home hardening products. The bill focuses on impact-resistant doors, garage doors, and windows, which are designed to withstand severe weather conditions, particularly hurricanes.

Key Provisions

  • Sales Tax Exemption: The bill exempts the sale of the following products from sales and use tax:

    • Impact-Resistant Doors: Exterior doors rated for impact resistance and wind pressure according to established standards.
    • Impact-Resistant Garage Doors: Garage doors designed to resist wind and debris forces, also rated for impact resistance.
    • Impact-Resistant Windows: Windows that are laminated or treated to resist wind and debris forces, meeting specific testing standards.

  • Definitions: The bill provides clear definitions for each type of impact-resistant product, referencing standards such as:

    • ASTM International E1886 and E1996
    • American Architectural Manufacturers Association 506
    • Florida Building Code Testing Application Standards (TAS 201, TAS 202, TAS 203)

Who Would Be Affected

  • Homeowners: Individuals purchasing impact-resistant products for their homes will benefit from the tax exemption, potentially lowering the cost of enhancing home safety.
  • Manufacturers and Retailers: Companies producing or selling these products may see increased sales due to the financial incentive provided by the tax exemption.

Procedural Aspects

  • Effective Date: The act is set to take effect on July 1, 2026.
  • Legislative Journey: The bill was introduced on February 4, 2025, and has undergone various readings and amendments before being enrolled and sent for the Governor's signature.

Fiscal Impact

The bill is expected to impact state and municipal revenues due to the exemption of sales tax on these products. However, the exact fiscal implications will depend on the volume of sales of the exempted items.

Conclusion

Senate Bill 78 represents a proactive approach to improving home safety in Florida by encouraging the use of impact-resistant products through tax incentives. By making these essential home improvements more affordable, the bill aims to enhance the resilience of homes against severe weather events.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.