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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to resilient buildings; creating s. 2
220.197, F.S.; defining the term "resilient building"; 3
specifying that owners of resilient buildings are 4
eligible to receive a specified tax credit; specifying 5
that a resilient building may qualify for su ch tax 6
credit only once; requiring building owners to file a 7
specified application with the Department of Business 8
and Professional Regulation by a specified date in 9
order to claim such tax credit; authorizing the 10
department to accept such applications ele ctronically; 11
specifying requirements for such applications; 12
requiring the department to take certain actions; 13
requiring a building owner to attach a specified 14
letter to certain tax returns; providing that a 15
building owner may file only one application with the 16
department; providing exceptions; specifying the 17
amounts of the tax credit; authorizing a building 18
owner to carry forward the unused amount of a tax 19
credit to a subsequent tax year; authorizing the 20
transfer of all or part of the tax credits under 21
certain conditions; requiring the department to 22
rescind eligibility for the tax credit under certain 23
circumstances; requiring the Department of Revenue and 24
the Department of Business and Professional Regulation 25
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to adopt rules; creating s. 553.972, F.S.; creati ng 26
the Florida Resilient Building Advisory Council 27
adjunct to the Department of Business and Professional 28
Regulation; providing the purpose of the advisory 29
council; requiring the department to post certain 30
policies on its website; providing for the duties, 31
membership, and meetings of the advisory council; 32
requiring the department to provide the advisory 33
council with staffing and administrative assistance; 34
providing for expiration of the advisory council; 35
amending ss. 213.053, 220.02, and 220.13, F.S.; 36
conforming provisions to changes made by the act; 37
providing an effective date. 38
39
Be It Enacted by the Legislature of the State of Florida: 40
41
Section 1. Section 220.197, Florida Statutes, is created 42
to read: 43
220.197 Resilient building tax credit progra m.— 44
(1) As used in this section, the term "resilient building" 45
means any of the following: 46
(a) A building that has a Leadership in Energy and 47
Environmental Design (LEED) certificate of silver, gold, or 48
platinum in building design and construction (BD+C ), which 49
certificate meets the requirements for the LEED resilience 50
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pathway. 51
(b) A building that has an LEED certificate of silver, 52
gold, or platinum in operations and maintenance (O+M), which 53
certificate meets the requirements for the LEED resilience 54
pathway. 55
(2) For taxable years beginning on or after January 1, 56
2026, the owner of a resilient building is eligible to receive a 57
credit against the tax imposed by this chapter as specified in 58
subsection (3). A resilient building may qualify for the tax 59
credit under this section only once. 60
(a) To claim a credit under this section, a building owner 61
must file an application for a tax credit with the Department of 62
Business and Professional Regulation on a form prescribed by the 63
Department of Business and Prof essional Regulation no later than 64
March 1 of the year immediately following the year of the 65
building's LEED certification. The Department of Business and 66
Professional Regulation may allow applications to be filed 67
electronically. The building owner must ver ify the application 68
under oath, under the penalty of perjury, and the application 69
must contain all of the following: 70
1. Documentation evidencing the type of LEED certification 71
that was granted for the building that is the subject of the 72
application. 73
2. The date on which LEED certification was granted. 74
3. A statement by the building owner that, for the purpose 75
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of research, the resilient building's energy use information 76
will be reported in every year of the 5 -year credit period to 77
the Department of Bus iness and Professional Regulation using the 78
ENERGY STAR Portfolio Manager. 79
4. Other information the Department of Business and 80
Professional Regulation deems necessary to make a proper review 81
and determine eligibility. 82
(b) No later than 30 days after a building owner submits a 83
completed application for the tax credit, the Department of 84
Business and Professional Regulation shall do one of the 85
following: 86
1. If the building owner is not eligible for a tax credit, 87
notify the building owner in writing of th e reasons the building 88
owner is not entitled to a tax credit. 89
2. If the building owner is eligible for a tax credit, 90
issue a letter to the building owner which includes the name of 91
the taxpayer, the address of the resilient building, the amount 92
of the tax credit as specified in subsection (3), and the tax 93
years for which the building owner is eligible for the tax 94
credit. The building owner must attach the letter from the 95
Department of Business and Professional Regulation to the tax 96
return on which the c redit is claimed. 97
(c) A building owner may file only one application with 98
the Department of Business and Professional Regulation for each 99
resilient building, except that a building owner may file a 100
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subsequent application if the building owner's first app lication 101
was denied or withdrawn because of errors or omissions in the 102
application and the building owner corrected such errors or 103
omissions in the subsequent application. 104
(3) If the resilient building that is the subject of an 105
application filed under su bsection (2) has: 106
(a) A gold or silver BD+C LEED certification that fulfills 107
the LEED resilience pathway, the building owner must receive a 108
tax credit equal to $0.50 per square foot of the building every 109
year for 5 years. 110
(b) A platinum BD+C LEED certi fication that fulfills the 111
LEED resilience pathway, the building owner must receive a tax 112
credit equal to $1 per square foot of the building every year 113
for 5 years. 114
(c) A gold or silver O+M LEED certification that fulfills 115
the LEED resilience pathway, th e building owner must receive a 116
tax credit equal to $1 per square foot of the building every 117
year for 5 years. 118
(d) A platinum O+M LEED certification that fulfills the 119
LEED resilience pathway, the building owner must receive a tax 120
credit equal to $2 per s quare foot of the building every year 121
for 5 years. 122
(4)(a) If the credit granted under this section is not 123
fully used in any one taxable year because of insufficient tax 124
liability on the part of the building owner, or because the 125
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building owner is not sub ject to tax under this chapter, the 126
unused amount may be carried forward for a period not to exceed 127
5 taxable years or may be transferred in accordance with 128
paragraph (b). The carryover or transferred credit may be used 129
in the year approved or any of the 5 subsequent taxable years 130
when the tax imposed by this chapter for that taxable year 131
exceeds the credit for which the building owner or transferee 132
under paragraph (b) is eligible in that taxable year under this 133
subsection and after applying the other credi ts and unused 134
carryovers in the order provided by s. 220.02(8). 135
(b)1. The credit under this section may be transferred, in 136
whole or in part: 137
a. By written agreement to a taxpayer subject to the tax 138
under this chapter; and 139
b. At any time after receipt of the letter of eligibility 140
specified in subparagraph (2)(b)2., or during the 5 taxable 141
years following the taxable year the credit was originally 142
earned by the building owner. 143
2. The written agreement required for transfer under this 144
paragraph must: 145
a. Be filed jointly by the building owner and the 146
transferee with the department within 30 days after the 147
transfer, in accordance with rules adopted by the department; 148
and 149
b. Contain all of the following information: the name, 150
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address, and taxpayer iden tification number for the building 151
owner and the transferee; the amount of the credit being 152
transferred; the taxable year in which the credit was originally 153
earned by the building owner; and the remaining taxable years 154
for which the credit may be claimed. 155
(5) If the recipient of the credit granted under this 156
section in any year fails to provide the energy use information 157
required under subparagraph (2)(a)3., the Department of Business 158
and Professional Regulation must rescind the authorization for 159
the credit. Within 10 days after the date on which the building 160
owner was required to report the information, the Department of 161
Business and Professional Regulation shall send a notice 162
informing the recipient of the credit of the Department of 163
Business and Profess ional Regulation's intent to rescind the 164
credit. If the recipient does not provide the information within 165
20 days after the date the notice was sent, the Department of 166
Business and Professional Regulation must notify the department 167
of the rescindment of th e recipient's tax credit, and the 168
department may not allow the credit to be taken. 169
(6) The department and the Department of Business and 170
Professional Regulation shall adopt rules to implement this 171
section. 172
Section 2. Section 553.972, Florida Statutes , is created 173
to read: 174
553.972 Florida Resilient Building Advisory Council. — 175
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(1) The Florida Resilient Building Advisory Council, an 176
advisory council as defined in s. 20.03(7), is created adjunct 177
to the Department of Business and Professional Regulation . The 178
purpose of the advisory council is to provide the department and 179
the Legislature with recommendations on policies to foster and 180
enhance resilient buildings and hurricane resiliency in this 181
state. 182
(2) The Department of Business and Professional Regu lation 183
shall post on its website any proposed policies from the 184
advisory council. 185
(3) The advisory council shall be composed of the 186
following members, who shall serve at the pleasure of their 187
appointing authorities: 188
(a) A representative of the Florida State University, who 189
shall serve as co-chair and be appointed by the Governor. 190
(b) A representative of the Florida Gulf Coast University 191
U.A. Whitaker School of Engineering, who shall serve as co -chair 192
and be appointed by the President of the Senate. 193
(c) A representative of the University of Florida College 194
of Design, Construction, and Planning's Sustainability and the 195
Built Environment program, who shall serve as co -chair and be 196
appointed by the Speaker of the House of Representatives. 197
(d) A representative of the University of Miami, who shall 198
be appointed by the President of the Senate. 199
(e) A representative of the University of South Florida, 200
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who shall be appointed by the Speaker of the House of 201
Representatives. 202
(f) A representative of the Florida International 203
University International Hurricane Research Center, who shall be 204
appointed by the President of the Senate. 205
(g) A representative of the University of Central Florida, 206
who shall be appointed by the Speaker of the House of 207
Representatives. 208
(h) Five members appointed by the Governor. 209
(i) Five members appointed by the President of the Senate. 210
(j) Five members appointed by the Speaker of the House of 211
Representatives. 212
213
The members appointed must have specialized knowledge regarding 214
resilient building design and construction, resilient building 215
operations and maintenance, policy innovation and incentives, 216
and building and community challenges. 217
(4) When appointing members under paragraphs (3)(h), (i), 218
and (j), the Governor, the Presi dent of the Senate, and the 219
Speaker of the House of Representatives, respectively, shall 220
make reasonable efforts to appoint persons to the advisory 221
council who include the following: 222
(a) Five members who are representatives of local 223
government. 224
(b) Two members who are representatives of building codes 225
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and standards organizations. 226
(c) Two members who are representatives of sustainable or 227
resilient building certification organizations. 228
(d) One member who is an architect licensed in this state. 229
(e) One member who is an engineer licensed in this state. 230
(f) One member who is a representative of the commercial 231
and residential property insurance industry. 232
(g) Two members who have expertise in renewable energy and 233
energy storage systems. 234
(h) One member who has expertise in building -grid 235
integration. 236
(5) Advisory council members must be appointed no later 237
than August 1, 2025. Members shall serve 4 -year terms, except 238
that the initial terms must be staggered. The Governor shall 239
initially appoint two me mbers for a term of 4 years, two members 240
for a term of 3 years, and two members for a term of 2 years. 241
The President of the Senate shall initially appoint three 242
members for a term of 4 years, three members for a term of 3 243
years, and two members for a term of 2 years. The Speaker of the 244
House of Representatives shall initially appoint three members 245
for a term of 4 years, two members for a term of 3 years, and 246
two members for a term of 2 years. Members of the advisory 247
council shall serve without compensation but are entitled to 248
reimbursement for per diem and travel expenses pursuant to s. 249
112.061. 250
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(6) The advisory council shall meet at the call of the co -251
chairs at a time and location in this state designated by the 252
co-chairs, provided that the first meeting must occur no later 253
than November 1, 2025, and that subsequent meetings must occur 254
no less than semiannually thereafter. 255
(7) The department shall provide staffing and 256
administrative assistance to the advisory council in performing 257
its duties. 258
(8) In accordance with s. 20.052(8), this section is 259
repealed October 2, 2028, unless reviewed and saved from repeal 260
through reenactment by the Legislature. 261
Section 3. Paragraph (cc) is added to subsection (8) of 262
section 213.053, Florida Statutes, to read: 263
213.053 Confidentiality and information sharing. — 264
(8) Notwithstanding any other provision of this section, 265
the department may provide: 266
(cc) Information relative to s. 220.197 to the Department 267
of Business and Professional Regulation in the conduct of its 268
official business. 269
270
Disclosure of information under this subsection shall be 271
pursuant to a written agreement between the executive director 272
and the agency. Such agencies, governmental or nongovernmental, 273
shall be bound by the same requirements of confiden tiality as 274
the Department of Revenue. Breach of confidentiality is a 275
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misdemeanor of the first degree, punishable as provided by s. 276
775.082 or s. 775.083. 277
Section 4. Subsection (8) of section 220.02, Florida 278
Statutes, is amended to read: 279
220.02 Legislative intent.— 280
(8) It is the intent of the Legislature that credits 281
against either the corporate income tax or the franchise tax be 282
applied in the following order: those enumerated in s. 631.828, 283
those enumerated in s. 220.191, those enumerated in s. 220 .181, 284
those enumerated in s. 220.183, those enumerated in s. 220.182, 285
those enumerated in s. 220.1895, those enumerated in s. 220.195, 286
those enumerated in s. 220.184, those enumerated in s. 220.186, 287
those enumerated in s. 220.1845, those enumerated in s. 2 20.19, 288
those enumerated in s. 220.185, those enumerated in s. 220.1875, 289
those enumerated in s. 220.1876, those enumerated in s. 290
220.1877, those enumerated in s. 220.1878, those enumerated in 291
s. 220.193, those enumerated in former s. 288.9916, those 292
enumerated in former s. 220.1899, those enumerated in former s. 293
220.194, those enumerated in s. 220.196, those enumerated in s. 294
220.198, those enumerated in s. 220.1915, those enumerated in s. 295
220.199, those enumerated in s. 220.1991, and those enumerated 296
in s. 220.1992, and those enumerated in s. 220.197 . 297
Section 5. Paragraph (a) of subsection (1) of section 298
220.13, Florida Statutes, is amended to read: 299
220.13 "Adjusted federal income" defined. — 300
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(1) The term "adjusted federal income" means an amount 301
equal to the taxpayer's taxable income as defined in subsection 302
(2), or such taxable income of more than one taxpayer as 303
provided in s. 220.131, for the taxable year, adjusted as 304
follows: 305
(a) Additions.—There shall be added to such taxable 306
income: 307
1.a. The amount of any tax upon or measured by income, 308
excluding taxes based on gross receipts or revenues, paid or 309
accrued as a liability to the District of Columbia or any state 310
of the United States whi ch is deductible from gross income in 311
the computation of taxable income for the taxable year. 312
b. Notwithstanding sub -subparagraph a., if a credit taken 313
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878 is 314
added to taxable income in a previous t axable year under 315
subparagraph 11. and is taken as a deduction for federal tax 316
purposes in the current taxable year, the amount of the 317
deduction allowed shall not be added to taxable income in the 318
current year. The exception in this sub -subparagraph is intended 319
to ensure that the credit under s. 220.1875, s. 220.1876, s. 320
220.1877, or s. 220.1878 is added in the applicable taxable year 321
and does not result in a duplicate addition in a subsequent 322
year. 323
2. The amount of interest which is excluded from taxable 324
income under s. 103(a) of the Internal Revenue Code or any other 325
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federal law, less the associated expenses disallowed in the 326
computation of taxable income under s. 265 of the Internal 327
Revenue Code or any other law, excluding 60 percent of any 328
amounts included in alternative minimum taxable income, as 329
defined in s. 55(b)(2) of the Internal Revenue Code, if the 330
taxpayer pays tax under s. 220.11(3). 331
3. In the case of a regulated investment company or real 332
estate investment trust, an amount equal to the exce ss of the 333
net long-term capital gain for the taxable year over the amount 334
of the capital gain dividends attributable to the taxable year. 335
4. That portion of the wages or salaries paid or incurred 336
for the taxable year which is equal to the amount of the c redit 337
allowable for the taxable year under s. 220.181. This 338
subparagraph shall expire on the date specified in s. 290.016 339
for the expiration of the Florida Enterprise Zone Act. 340
5. That portion of the ad valorem school taxes paid or 341
incurred for the taxab le year which is equal to the amount of 342
the credit allowable for the taxable year under s. 220.182. This 343
subparagraph shall expire on the date specified in s. 290.016 344
for the expiration of the Florida Enterprise Zone Act. 345
6. The amount taken as a credit under s. 220.195 which is 346
deductible from gross income in the computation of taxable 347
income for the taxable year. 348
7. That portion of assessments to fund a guaranty 349
association incurred for the taxable year which is equal to the 350
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amount of the credit allow able for the taxable year. 351
8. In the case of a nonprofit corporation which holds a 352
pari-mutuel permit and which is exempt from federal income tax 353
as a farmers' cooperative, an amount equal to the excess of the 354
gross income attributable to the pari -mutuel operations over the 355
attributable expenses for the taxable year. 356
9. The amount taken as a credit for the taxable year under 357
s. 220.1895. 358
10. Up to nine percent of the eligible basis of any 359
designated project which is equal to the credit allowable for 360
the taxable year under s. 220.185. 361
11. Any amount taken as a credit for the taxable year 362
under s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878. The 363
addition in this subparagraph is intended to ensure that the 364
same amount is not allowed for the tax p urposes of this state as 365
both a deduction from income and a credit against the tax. This 366
addition is not intended to result in adding the same expense 367
back to income more than once. 368
12. The amount taken as a credit for the taxable year 369
under s. 220.193. 370
13. The amount taken as a credit for the taxable year 371
under s. 220.196. The addition in this subparagraph is intended 372
to ensure that the same amount is not allowed for the tax 373
purposes of this state as both a deduction from income and a 374
credit against the tax. The addition is not intended to result 375
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in adding the same expense back to income more than once. 376
14. The amount taken as a credit for the taxable year 377
pursuant to s. 220.198. 378
15. The amount taken as a credit for the taxable year 379
pursuant to s. 220.1915. 380
16. The amount taken as a credit for the taxable year 381
pursuant to s. 220.199. 382
17. The amount taken as a credit for the taxable year 383
pursuant to s. 220.1991. 384
18. The amount taken as a credit for the taxable year 385
pursuant to s. 220.197. 386
Section 6. This act shall take effect July 1, 2025. 387