summary
Introduced
01/08/2026
01/08/2026
In Committee
01/15/2026
01/15/2026
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; 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; providing the maximum value of credits authorized in a fiscal year; requiring tax credits to be allocated in a specified manner; requiring tax credits to be processed in a specified manner in certain circumstances; 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 council to create a report beginning on a specified date reviewing the effectiveness and implementation of a certain tax credit and making recommendations; 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 establishes a tax credit program for "resilient buildings," which are defined as buildings with specific Leadership in Energy and Environmental Design (LEED) certifications, including those meeting the LEED resilience pathway for building design and construction (BD+C) or operations and maintenance (O+M) at silver, gold, or platinum levels. Building owners can claim this tax credit once, starting in taxable years after January 1, 2027, by filing an application with the Department of Business and Professional Regulation (DBPR) by March 1 of the year following their LEED certification. The application requires documentation of the LEED certification, its date, and a commitment to report energy use data to the DBPR using ENERGY STAR Portfolio Manager for five years, with the DBPR able to publish this data in an aggregated or anonymized form. Upon approval, the DBPR will issue a letter detailing the credit amount, which varies based on the LEED certification level and type (e.g., $0.50 to $2.00 per square foot annually for five years), and this letter must be attached to tax returns. Unused credit amounts can be carried forward for up to five years or transferred to another taxpayer through a written agreement. The bill also creates the Florida Resilient Building Advisory Council, adjunct to the DBPR, composed of university representatives and appointed members with expertise in resilient building, to advise on policies and review the program's effectiveness. The total amount of tax credits authorized annually is capped at $50 million, allocated on a first-come, first-served basis, with provisions for deferring new applications if the cap is met. The bill also makes conforming changes to existing Florida Statutes regarding confidentiality of information sharing between state departments and the order in which tax credits are applied.
Committee Categories
Business and Industry
Sponsors (1)
Last Action
Now in Industries & Professional Activities Subcommittee (on 01/15/2026)
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/2026/1305 |
| BillText | https://www.flsenate.gov/Session/Bill/2026/1305/BillText/Filed/PDF |
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