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Committee adopts refund-based tax break for impact‑resistant doors and windows, limits eligibility
Summary
The Senate Community Affairs Committee adopted an Osgood amendment converting a point‑of‑sale sales‑tax exemption for impact‑resistant doors and windows into a Department of Revenue refund limited to site‑built homestead properties valued at $700,000 or less; refunds capped at $500 per property and available for two years beginning 07/01/2026. CS for SB 78 was reported favorably.
Chair McLean and the committee adopted an amendment to CS for SB 78 that converts an at‑register sales‑tax exemption for impact‑resistant doors and windows into a refund process administered by the Florida Department of Revenue.
Senator Osgood, sponsor of the amendment (barcode 974894), told the committee the change will reduce fraud and better target the relief: "By switching to a refund process, this means purchasers will have to apply to the Department of Revenue and show proof of their eligibility," she said. The amendment narrows eligibility to homeowners with site‑built homesteads having a just value of $700,000 or less, caps refundable tax at $500 per property, and makes the refund available for a two‑year period beginning July 1, 2026.
The amendment sponsor said retailers cannot readily verify eligibility at the register and that a refund system will ensure the benefit goes to Florida residents using it for their primary homes. There were no appearance forms in opposition to the amendment, and the committee voted to adopt it without recorded opposition.
After adopting the amendment, the committee took up the bill as amended. Senator Osgood waived closing remarks, and the clerk called the roll. By recorded vote the committee reported CS for SB 78 favorably.
What happens next: CS for SB 78, as amended, was reported favorably by the Committee on Community Affairs and will proceed through the Senate’s committee and floor process. The bill text and Department of Revenue guidance would determine the final refund application mechanics and verification standards.
