Florida 2025 Regular Session

Florida House Bill H0853 Compare Versions

Only one version of the bill is available at this time.

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10	10	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
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14	14	A bill to be entitled 1
15	15	An act relating to home hardening; amending s. 212.08, 2
16	16	F.S.; defining terms; exempting from sales and use tax 3
17	17	impact-resistant doors, garage doors, and windows 4
18	18	during a specified month; specifying qualifications 5
19	19	for the exemption; providing construction; providing a 6
20	20	presumption; amending s. 212.20, F.S.; specifying the 7
21	21	distribution of certain tax revenue proceeds; amending 8
22	22	s. 213.053, F.S.; conforming a cross -reference; 9
23	23	authorizing the Department of Revenue to adopt 10
24	24	emergency rules; providing for the renewal of such 11
25	25	rules; providing effective dates. 12
26	26	13
27	27	Be It Enacted by the Legislature of the State of Florida: 14
28	28	15
29	29	Section 1. Present subsection (19) of section 212.08, 16
30	30	Florida Statutes, is redesignated as subsection (20), and a new 17
31	31	subsection (19) is added to that section, to read: 18
32	32	212.08 Sales, rental, use, consumption, distribution, and 19
33	33	storage tax; specified exemptions. —The sale at retail, the 20
34	34	rental, the use, the consumption, the distribution, and the 21
35	35	storage to be used or consumed in this state of the following 22
36	36	are hereby specifically exempt from the tax imposed by this 23
37	37	chapter. 24
38	38	(19) EXEMPTIONS; IMPACT -RESISTANT DOORS, GARAGE DOORS, AND 25
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47	47	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
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51	51	WINDOWS.— 26
52	52	(a) For purposes of this subsection, the term: 27
53	53	1. "Glazing system" or "door system" includes a window or 28
54	54	door frame, respectively, and the attachment hardware used for 29
55	55	installation of such frame, when such frame and attachment 30
56	56	hardware are purchased as part of the same sale, with the intent 31
57	57	to install it in compliance with prescribed engineering 32
58	58	requirements. 33
59	59	2. "Impact-resistant door" means an exterior door system 34
60	60	designed to resist wind and wind -borne debris forces which is 35
61	61	rated for impact resistance and w ind pressure in accordance with 36
62	62	any of the following most recent sets of test methods, 37
63	63	standards, and specifications: 38
64	64	a. ASTM International E1886 and E1996; 39
65	65	b. American Architectural Manufacturers Association 506; 40
66	66	or 41
67	67	c. Florida Building Code Testing Application Standards TAS 42
68	68	201, TAS 202, and TAS 203. 43
69	69	3. "Impact-resistant garage door" means a garage door 44
70	70	system designed to resist wind and wind -borne debris forces 45
71	71	which is rated for impact resistance wind pressure in accordance 46
72	72	with any of the follow ing most recent sets of test methods, 47
73	73	standards, and specifications: 48
74	74	a. ASTM International E1886 and E1996; 49
75	75	b. American Architectural Manufacturers Association 506; 50
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84	84	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
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88	88	c. Florida Building Code Testing Application Standards TAS 51
89	89	201, TAS 202, TAS 203; or 52
90	90	d. ANSI/DASMA 115. 53
91	91	4. "Impact-resistant window" means a window that is 54
92	92	laminated or has been treated with a polycarbonate glazing 55
93	93	system designed to resist wind and wind -borne debris forces 56
94	94	which is rated for impact resistance and wind pressure in 57
95	95	accordance with any of the following most recent sets of test 58
96	96	methods, standards, and specifications: 59
97	97	a. ASTM International E1886 and E1996; 60
98	98	b. American Architectural Manufacturers Association 506; 61
99	99	or 62
100	100	c. Florida Building Code Testing Application Standard s TAS 63
101	101	201, TAS 202, and TAS 203. 64
102	102	(b) Impact-resistant doors, impact -resistant garage doors, 65
103	103	and impact-resistant windows sold at retail during the month of 66
104	104	February are exempt from the sales and use tax imposed by this 67
105	105	chapter. To qualify for the exempti on, the retail sale of the 68
106	106	product must occur within the exemption period specified in this 69
107	107	paragraph. A sale is considered to take place when the purchaser 70
108	108	gains the right to possession of the product. Absent 71
109	109	documentation to the contrary, this right is p resumed to arise 72
110	110	at the time of payment. 73
111	111	Section 2. Effective on the same date that HB 851, 2025 74
112	112	Regular Session, or similar legislation takes effect, if such 75
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121	121	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
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125	125	legislation is adopted in the same legislative session or an 76
126	126	extension thereof and becomes a law, subsection (6) of section 77
127	127	212.20, Florida Statutes, is amended to read: 78
128	128	212.20 Funds collected, disposition; additional powers of 79
129	129	department; operational expense; refund of taxes adjudicated 80
130	130	unconstitutionally collected. — 81
131	131	(6) Distribution of all p roceeds under this chapter and 82
132	132	ss. 202.18(1)(b) and (2)(b) , and 203.01(1)(a)3., and 215.55861 83
133	133	is as follows: 84
134	134	(a) Proceeds from the convention development taxes 85
135	135	authorized under s. 212.0305 shall be reallocated to the 86
136	136	Convention Development Tax Clearing T rust Fund. 87
137	137	(b) Proceeds from discretionary sales surtaxes imposed 88
138	138	pursuant to ss. 212.054 and 212.055 shall be reallocated to the 89
139	139	Discretionary Sales Surtax Clearing Trust Fund. 90
140	140	(c)1. Proceeds from the fees imposed under ss. 91
141	141	212.05(1)(h)3. and 212.18(3 ) shall remain with the General 92
142	142	Revenue Fund. 93
143	143	2. The portion of the proceeds which constitutes gross 94
144	144	receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be 95
145	145	deposited as provided by law and in accordance with s. 9, Art. 96
146	146	XII of the State Constitution. 97
147	147	(d) The proceeds of all other taxes and fees imposed 98
148	148	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 99
149	149	and (2)(b) shall be distributed as follows: 100
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158	158	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
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162	162	1. In any fiscal year, the greater of $500 million, minus 101
163	163	an amount equal to 4.6 percent of the proceeds of the taxes 102
164	164	collected pursuant to chapter 201, or 5.2 percent of all other 103
165	165	taxes and fees imposed pursuant to this chapter or remitted 104
166	166	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 105
167	167	monthly installments into the General Reven ue Fund. 106
168	168	2. After the distribution under subparagraph 1., 8.9744 107
169	169	percent of the amount remitted by a sales tax dealer located 108
170	170	within a participating county pursuant to s. 218.61 shall be 109
171	171	transferred into the Local Government Half -cent Sales Tax 110
172	172	Clearing Trust Fund. Beginning July 1, 2003, the amount to be 111
173	173	transferred shall be reduced by 0.1 percent, and the department 112
174	174	shall distribute this amount to the Public Employees Relations 113
175	175	Commission Trust Fund less $5,000 each month, which shall be 114
176	176	added to the amount calculated in subparagraph 3. and 115
177	177	distributed accordingly. 116
178	178	3. After the distribution under subparagraphs 1. and 2., 117
179	179	0.0966 percent shall be transferred to the Local Government 118
180	180	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 119
181	181	to s. 218.65. 120
182	182	4. After the distributions under subparagraphs 1., 2., and 121
183	183	3., 2.0810 percent of the available proceeds shall be 122
184	184	transferred monthly to the Revenue Sharing Trust Fund for 123
185	185	Counties pursuant to s. 218.215. 124
186	186	5. After the distributions under subparagr aphs 1., 2., and 125
187	187
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195	195	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
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199	199	3., 1.3653 percent of the available proceeds shall be 126
200	200	transferred monthly to the Revenue Sharing Trust Fund for 127
201	201	Municipalities pursuant to s. 218.215. If the total revenue to 128
202	202	be distributed pursuant to this subparagraph is at least as 129
203	203	great as the amount due from the Revenue Sharing Trust Fund for 130
204	204	Municipalities and the former Municipal Financial Assistance 131
205	205	Trust Fund in state fiscal year 1999 -2000, no municipality shall 132
206	206	receive less than the amount due from the Revenue Sharing Trust 133
207	207	Fund for Municipalities and the former Municipal Financial 134
208	208	Assistance Trust Fund in state fiscal year 1999 -2000. If the 135
209	209	total proceeds to be distributed are less than the amount 136
210	210	received in combination from the Revenue Sharing Trust Fund for 137
211	211	Municipalities and t he former Municipal Financial Assistance 138
212	212	Trust Fund in state fiscal year 1999 -2000, each municipality 139
213	213	shall receive an amount proportionate to the amount it was due 140
214	214	in state fiscal year 1999 -2000. 141
215	215	6. Of the remaining proceeds: 142
216	216	a. In each fiscal year, t he sum of $29,915,500 shall be 143
217	217	divided into as many equal parts as there are counties in the 144
218	218	state, and one part shall be distributed to each county. The 145
219	219	distribution among the several counties must begin each fiscal 146
220	220	year on or before January 5th and conti nue monthly for a total 147
221	221	of 4 months. If a local or special law required that any moneys 148
222	222	accruing to a county in fiscal year 1999 -2000 under the then-149
223	223	existing provisions of s. 550.135 be paid directly to the 150
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232	232	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
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236	236	district school board, special district, or a mun icipal 151
237	237	government, such payment must continue until the local or 152
238	238	special law is amended or repealed. The state covenants with 153
239	239	holders of bonds or other instruments of indebtedness issued by 154
240	240	local governments, special districts, or district school boards 155
241	241	before July 1, 2000, that it is not the intent of this 156
242	242	subparagraph to adversely affect the rights of those holders or 157
243	243	relieve local governments, special districts, or district school 158
244	244	boards of the duty to meet their obligations as a result of 159
245	245	previous pledges or assignments or trusts entered into which 160
246	246	obligated funds received from the distribution to county 161
247	247	governments under then -existing s. 550.135. This distribution 162
248	248	specifically is in lieu of funds distributed under s. 550.135 163
249	249	before July 1, 2000. 164
250	250	b. The department shall distribute $166,667 monthly to 165
251	251	each applicant certified as a facility for a new or retained 166
252	252	professional sports franchise pursuant to s. 288.1162. Up to 167
253	253	$41,667 shall be distributed monthly by the department to each 168
254	254	certified applicant a s defined in s. 288.11621 for a facility 169
255	255	for a spring training franchise. However, not more than $416,670 170
256	256	may be distributed monthly in the aggregate to all certified 171
257	257	applicants for facilities for spring training franchises. 172
258	258	Distributions begin 60 days aft er such certification and 173
259	259	continue for not more than 30 years, except as otherwise 174
260	260	provided in s. 288.11621. A certified applicant identified in 175
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269	269	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
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273	273	this sub-subparagraph may not receive more in distributions than 176
274	274	expended by the applicant for the public purpo ses provided in s. 177
275	275	288.1162(5) or s. 288.11621(3). 178
276	276	c. The department shall distribute up to $83,333 monthly 179
277	277	to each certified applicant as defined in s. 288.11631 for a 180
278	278	facility used by a single spring training franchise, or up to 181
279	279	$166,667 monthly to eac h certified applicant as defined in s. 182
280	280	288.11631 for a facility used by more than one spring training 183
281	281	franchise. Monthly distributions begin 60 days after such 184
282	282	certification or July 1, 2016, whichever is later, and continue 185
283	283	for not more than 20 years to ea ch certified applicant as 186
284	284	defined in s. 288.11631 for a facility used by a single spring 187
285	285	training franchise or not more than 25 years to each certified 188
286	286	applicant as defined in s. 288.11631 for a facility used by more 189
287	287	than one spring training franchise. A c ertified applicant 190
288	288	identified in this sub -subparagraph may not receive more in 191
289	289	distributions than expended by the applicant for the public 192
290	290	purposes provided in s. 288.11631(3). 193
291	291	d. The department shall distribute $15,333 monthly to the 194
292	292	State Transportation Trust Fund. 195
293	293	e.(I) On or before July 25, 2021, August 25, 2021, and 196
294	294	September 25, 2021, the department shall distribute $324,533,334 197
295	295	in each of those months to the Unemployment Compensation Trust 198
296	296	Fund, less an adjustment for refunds issued from the Gene ral 199
297	297	Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 200
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306	306	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
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310	310	distribution. The adjustments made by the department to the 201
311	311	total distributions shall be equal to the total refunds made 202
312	312	pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 203
313	313	subtracted from any single distribution exceeds the 204
314	314	distribution, the department may not make that distribution and 205
315	315	must subtract the remaining balance from the next distribution. 206
316	316	(II) Beginning July 2022, and on or before the 25th day of 207
317	317	each month, the depart ment shall distribute $90 million monthly 208
318	318	to the Unemployment Compensation Trust Fund. 209
319	319	(III) If the ending balance of the Unemployment 210
320	320	Compensation Trust Fund exceeds $4,071,519,600 on the last day 211
321	321	of any month, as determined from United States Departmen t of the 212
322	322	Treasury data, the Office of Economic and Demographic Research 213
323	323	shall certify to the department that the ending balance of the 214
324	324	trust fund exceeds such amount. 215
325	325	(IV) This sub-subparagraph is repealed, and the department 216
326	326	shall end monthly distributi ons under sub-sub-subparagraph (II), 217
327	327	on the date the department receives certification under sub -sub-218
328	328	subparagraph (III). 219
329	329	f. Beginning July 1, 2023, in each fiscal year, the 220
330	330	department shall distribute $27.5 million to the Florida 221
331	331	Agricultural Promotional Campaign Trust Fund under s. 571.26, 222
332	332	for further distribution in accordance with s. 571.265. 223
333	333	7. All other proceeds must remain in the General Revenue 224
334	334	Fund. 225
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343	343	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
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347	347	Section 3. Subsection (25) of section 213.053, Florida 226
348	348	Statutes, is amended to read: 227
349	349	213.053 Confidentiality and information sharing. — 228
350	350	(25) The department may make available to the Department 229
351	351	of Agriculture and Consumer Services, exclusively for official 230
352	352	purposes, information for the purposes of administering or 231
353	353	issuing the Florida farm TEAM c ard pursuant to s. 212.08(20) s. 232
354	354	212.08(19). 233
355	355	Section 4. The Department of Revenue may, and all 234
356	356	conditions are deemed met to, adopt emergency rules pursuant to 235
357	357	s. 120.54(4), Florida Statutes, for the purpose of implementing 236
358	358	s. 212.08(19), Florida Statut es, as created by this act. 237
359	359	Notwithstanding any other law, emergency rules adopted pursuant 238
360	360	to this are effective for 6 months after adoption and may be 239
361	361	renewed during the pendency of procedures to adopt permanent 240
362	362	rules addressing the subject of the emerge ncy rules. 241
363	363	Section 5. Except as otherwise expressly provided in this 242
364	364	act, this act shall take effect upon becoming a law. 243