The Florida State Legislature introduced House Bill 143 on March 6, 2025, aiming to incentivize the construction and renovation of environmentally resilient buildings. The bill proposes a tax credit for owners of buildings that achieve a Leadership in Energy and Environmental Design (LEED) certification of silver, gold, or platinum, specifically under the LEED resilience pathway.

Key provisions of the bill include eligibility for a tax credit starting from taxable years beginning January 1, 2026. To qualify, building owners must submit an application to the Department of Business and Professional Regulation by March 1 of the year following their building's LEED certification. The application must include documentation of the certification type and date, along with a sworn statement from the owner.

The bill addresses growing concerns about climate resilience and sustainability in Florida's building sector, reflecting a broader trend towards environmentally responsible construction practices. Proponents argue that the tax incentives will encourage more developers to invest in resilient infrastructure, potentially reducing future costs associated with climate-related damages.

However, the bill has faced some opposition. Critics express concerns about the financial implications for the state budget, questioning whether the tax credits could lead to significant revenue losses. Additionally, there are debates about the adequacy of LEED standards in truly reflecting a building's resilience to climate change.

The implications of House Bill 143 could be significant, as it aligns with national and global efforts to combat climate change through sustainable development. Experts suggest that if passed, the bill could not only enhance Florida's infrastructure resilience but also position the state as a leader in green building initiatives. The next steps for the bill include further discussions in legislative committees and potential amendments before it can be voted on by the full House.