summary
Introduced
12/22/2025
12/22/2025
In Committee
01/07/2026
01/07/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An act relating to resilient buildings; creating s. 220.197, F.S.; defining the term “resilient building”; specifying that owners of resilient buildings are eligible to receive a specified tax credit; specifying that a resilient building may qualify for such tax credit only once; requiring building owners to file a specified application with the Department of Business and Professional Regulation by a specified date in order to claim such tax credit; authorizing the department to accept such applications electronically; specifying requirements for such applications; authorizing the department to publish certain data in a specified manner; requiring the department to take certain actions; requiring a building owner to attach a specified letter to certain tax returns; providing that a building owner may file only one application with the department for each resilient building; providing exceptions; specifying the amounts of the tax credit; authorizing a building owner to carry forward the unused amount of a tax credit to a subsequent tax year; authorizing the transfer of all or part of the tax credits under certain conditions; specifying requirements for transfer agreements; requiring the department to rescind eligibility for the tax credit under certain circumstances; prohibiting the department from authorizing tax credits that exceed a certain amount; requiring the department to authorize tax credits in a specified manner; requiring the department to defer remaining eligible applications; requiring the Department of Revenue and the Department of Business and Professional Regulation to adopt rules; creating s. 553.972, F.S.; creating the Florida Resilient Building Advisory Council adjunct to the Department of Business and Professional Regulation; providing the purpose of the advisory council; requiring the department to post certain policies on its website; providing for the membership and meetings of the advisory council; requiring the department to provide the advisory council with staffing and administrative assistance; providing for expiration of the advisory council; amending ss. 213.053, 220.02, and 220.13, F.S.; conforming provisions to changes made by the act; providing an effective date.
AI Summary
This bill creates a tax credit program for resilient buildings in Florida, specifically targeting buildings with Leadership in Energy and Environmental Design (LEED) certifications that meet resilience pathway requirements. Building owners can receive tax credits ranging from 50 cents to $2 per square foot annually for five years, depending on the level and type of LEED certification (either Building Design and Construction or Operations and Maintenance). To qualify, building owners must file an application with the Department of Business and Professional Regulation, provide documentation of their LEED certification, and agree to report annual energy use information. The program has a total annual cap of $50 million in tax credits, which will be awarded on a first-come, first-served basis. Additionally, the bill establishes a Florida Resilient Building Advisory Council composed of representatives from various universities and appointed experts who will provide recommendations on policies to enhance building resilience and review the program's effectiveness every four years. The tax credits can be carried forward for up to five years or transferred to other taxpayers, and building owners must meet specific reporting requirements to maintain their eligibility. The program is set to begin in the 2027 tax year, with the first applications due by March 1, 2028.
Sponsors (1)
Last Action
Introduced (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2026/992 |
| BillText | https://www.flsenate.gov/Session/Bill/2026/992/BillText/Filed/HTML |
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