HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 1 of 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
A bill to be entitled 1
An act relating to home hardening; amending s. 212.08, 2
F.S.; defining terms; exempting from sales and use tax 3
impact-resistant doors, garage doors, and windows 4
during a specified month; specifying qualifications 5
for the exemption; providing construction; providing a 6
presumption; amending s. 212.20, F.S.; specifying the 7
distribution of certain tax revenue proceeds; amending 8
s. 213.053, F.S.; conforming a cross -reference; 9
authorizing the Department of Revenue to adopt 10
emergency rules; providing for the renewal of such 11
rules; providing effective dates. 12
13
Be It Enacted by the Legislature of the State of Florida: 14
15
Section 1. Present subsection (19) of section 212.08, 16
Florida Statutes, is redesignated as subsection (20), and a new 17
subsection (19) is added to that section, to read: 18
212.08 Sales, rental, use, consumption, distribution, and 19
storage tax; specified exemptions. —The sale at retail, the 20
rental, the use, the consumption, the distribution, and the 21
storage to be used or consumed in this state of the following 22
are hereby specifically exempt from the tax imposed by this 23
chapter. 24
(19) EXEMPTIONS; IMPACT -RESISTANT DOORS, GARAGE DOORS, AND 25
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 2 of 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
WINDOWS.— 26
(a) For purposes of this subsection, the term: 27
1. "Glazing system" or "door system" includes a window or 28
door frame, respectively, and the attachment hardware used for 29
installation of such frame, when such frame and attachment 30
hardware are purchased as part of the same sale, with the intent 31
to install it in compliance with prescribed engineering 32
requirements. 33
2. "Impact-resistant door" means an exterior door system 34
designed to resist wind and wind -borne debris forces which is 35
rated for impact resistance and w ind pressure in accordance with 36
any of the following most recent sets of test methods, 37
standards, and specifications: 38
a. ASTM International E1886 and E1996; 39
b. American Architectural Manufacturers Association 506; 40
or 41
c. Florida Building Code Testing Application Standards TAS 42
201, TAS 202, and TAS 203. 43
3. "Impact-resistant garage door" means a garage door 44
system designed to resist wind and wind -borne debris forces 45
which is rated for impact resistance wind pressure in accordance 46
with any of the follow ing most recent sets of test methods, 47
standards, and specifications: 48
a. ASTM International E1886 and E1996; 49
b. American Architectural Manufacturers Association 506; 50
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 3 of 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
c. Florida Building Code Testing Application Standards TAS 51
201, TAS 202, TAS 203; or 52
d. ANSI/DASMA 115. 53
4. "Impact-resistant window" means a window that is 54
laminated or has been treated with a polycarbonate glazing 55
system designed to resist wind and wind -borne debris forces 56
which is rated for impact resistance and wind pressure in 57
accordance with any of the following most recent sets of test 58
methods, standards, and specifications: 59
a. ASTM International E1886 and E1996; 60
b. American Architectural Manufacturers Association 506; 61
or 62
c. Florida Building Code Testing Application Standard s TAS 63
201, TAS 202, and TAS 203. 64
(b) Impact-resistant doors, impact -resistant garage doors, 65
and impact-resistant windows sold at retail during the month of 66
February are exempt from the sales and use tax imposed by this 67
chapter. To qualify for the exempti on, the retail sale of the 68
product must occur within the exemption period specified in this 69
paragraph. A sale is considered to take place when the purchaser 70
gains the right to possession of the product. Absent 71
documentation to the contrary, this right is p resumed to arise 72
at the time of payment. 73
Section 2. Effective on the same date that HB 851, 2025 74
Regular Session, or similar legislation takes effect, if such 75
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 4 of 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
legislation is adopted in the same legislative session or an 76
extension thereof and becomes a law, subsection (6) of section 77
212.20, Florida Statutes, is amended to read: 78
212.20 Funds collected, disposition; additional powers of 79
department; operational expense; refund of taxes adjudicated 80
unconstitutionally collected. — 81
(6) Distribution of all p roceeds under this chapter and 82
ss. 202.18(1)(b) and (2)(b) , and 203.01(1)(a)3., and 215.55861 83
is as follows: 84
(a) Proceeds from the convention development taxes 85
authorized under s. 212.0305 shall be reallocated to the 86
Convention Development Tax Clearing T rust Fund. 87
(b) Proceeds from discretionary sales surtaxes imposed 88
pursuant to ss. 212.054 and 212.055 shall be reallocated to the 89
Discretionary Sales Surtax Clearing Trust Fund. 90
(c)1. Proceeds from the fees imposed under ss. 91
212.05(1)(h)3. and 212.18(3 ) shall remain with the General 92
Revenue Fund. 93
2. The portion of the proceeds which constitutes gross 94
receipts tax imposed pursuant to s. 203.01(1)(a)3. shall be 95
deposited as provided by law and in accordance with s. 9, Art. 96
XII of the State Constitution. 97
(d) The proceeds of all other taxes and fees imposed 98
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 99
and (2)(b) shall be distributed as follows: 100
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 5 of 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
1. In any fiscal year, the greater of $500 million, minus 101
an amount equal to 4.6 percent of the proceeds of the taxes 102
collected pursuant to chapter 201, or 5.2 percent of all other 103
taxes and fees imposed pursuant to this chapter or remitted 104
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 105
monthly installments into the General Reven ue Fund. 106
2. After the distribution under subparagraph 1., 8.9744 107
percent of the amount remitted by a sales tax dealer located 108
within a participating county pursuant to s. 218.61 shall be 109
transferred into the Local Government Half -cent Sales Tax 110
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 111
transferred shall be reduced by 0.1 percent, and the department 112
shall distribute this amount to the Public Employees Relations 113
Commission Trust Fund less $5,000 each month, which shall be 114
added to the amount calculated in subparagraph 3. and 115
distributed accordingly. 116
3. After the distribution under subparagraphs 1. and 2., 117
0.0966 percent shall be transferred to the Local Government 118
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 119
to s. 218.65. 120
4. After the distributions under subparagraphs 1., 2., and 121
3., 2.0810 percent of the available proceeds shall be 122
transferred monthly to the Revenue Sharing Trust Fund for 123
Counties pursuant to s. 218.215. 124
5. After the distributions under subparagr aphs 1., 2., and 125
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 6 of 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
3., 1.3653 percent of the available proceeds shall be 126
transferred monthly to the Revenue Sharing Trust Fund for 127
Municipalities pursuant to s. 218.215. If the total revenue to 128
be distributed pursuant to this subparagraph is at least as 129
great as the amount due from the Revenue Sharing Trust Fund for 130
Municipalities and the former Municipal Financial Assistance 131
Trust Fund in state fiscal year 1999 -2000, no municipality shall 132
receive less than the amount due from the Revenue Sharing Trust 133
Fund for Municipalities and the former Municipal Financial 134
Assistance Trust Fund in state fiscal year 1999 -2000. If the 135
total proceeds to be distributed are less than the amount 136
received in combination from the Revenue Sharing Trust Fund for 137
Municipalities and t he former Municipal Financial Assistance 138
Trust Fund in state fiscal year 1999 -2000, each municipality 139
shall receive an amount proportionate to the amount it was due 140
in state fiscal year 1999 -2000. 141
6. Of the remaining proceeds: 142
a. In each fiscal year, t he sum of $29,915,500 shall be 143
divided into as many equal parts as there are counties in the 144
state, and one part shall be distributed to each county. The 145
distribution among the several counties must begin each fiscal 146
year on or before January 5th and conti nue monthly for a total 147
of 4 months. If a local or special law required that any moneys 148
accruing to a county in fiscal year 1999 -2000 under the then-149
existing provisions of s. 550.135 be paid directly to the 150
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 7 of 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
district school board, special district, or a mun icipal 151
government, such payment must continue until the local or 152
special law is amended or repealed. The state covenants with 153
holders of bonds or other instruments of indebtedness issued by 154
local governments, special districts, or district school boards 155
before July 1, 2000, that it is not the intent of this 156
subparagraph to adversely affect the rights of those holders or 157
relieve local governments, special districts, or district school 158
boards of the duty to meet their obligations as a result of 159
previous pledges or assignments or trusts entered into which 160
obligated funds received from the distribution to county 161
governments under then -existing s. 550.135. This distribution 162
specifically is in lieu of funds distributed under s. 550.135 163
before July 1, 2000. 164
b. The department shall distribute $166,667 monthly to 165
each applicant certified as a facility for a new or retained 166
professional sports franchise pursuant to s. 288.1162. Up to 167
$41,667 shall be distributed monthly by the department to each 168
certified applicant a s defined in s. 288.11621 for a facility 169
for a spring training franchise. However, not more than $416,670 170
may be distributed monthly in the aggregate to all certified 171
applicants for facilities for spring training franchises. 172
Distributions begin 60 days aft er such certification and 173
continue for not more than 30 years, except as otherwise 174
provided in s. 288.11621. A certified applicant identified in 175
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 8 of 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
this sub-subparagraph may not receive more in distributions than 176
expended by the applicant for the public purpo ses provided in s. 177
288.1162(5) or s. 288.11621(3). 178
c. The department shall distribute up to $83,333 monthly 179
to each certified applicant as defined in s. 288.11631 for a 180
facility used by a single spring training franchise, or up to 181
$166,667 monthly to eac h certified applicant as defined in s. 182
288.11631 for a facility used by more than one spring training 183
franchise. Monthly distributions begin 60 days after such 184
certification or July 1, 2016, whichever is later, and continue 185
for not more than 20 years to ea ch certified applicant as 186
defined in s. 288.11631 for a facility used by a single spring 187
training franchise or not more than 25 years to each certified 188
applicant as defined in s. 288.11631 for a facility used by more 189
than one spring training franchise. A c ertified applicant 190
identified in this sub -subparagraph may not receive more in 191
distributions than expended by the applicant for the public 192
purposes provided in s. 288.11631(3). 193
d. The department shall distribute $15,333 monthly to the 194
State Transportation Trust Fund. 195
e.(I) On or before July 25, 2021, August 25, 2021, and 196
September 25, 2021, the department shall distribute $324,533,334 197
in each of those months to the Unemployment Compensation Trust 198
Fund, less an adjustment for refunds issued from the Gene ral 199
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 200
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 9 of 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
distribution. The adjustments made by the department to the 201
total distributions shall be equal to the total refunds made 202
pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 203
subtracted from any single distribution exceeds the 204
distribution, the department may not make that distribution and 205
must subtract the remaining balance from the next distribution. 206
(II) Beginning July 2022, and on or before the 25th day of 207
each month, the depart ment shall distribute $90 million monthly 208
to the Unemployment Compensation Trust Fund. 209
(III) If the ending balance of the Unemployment 210
Compensation Trust Fund exceeds $4,071,519,600 on the last day 211
of any month, as determined from United States Departmen t of the 212
Treasury data, the Office of Economic and Demographic Research 213
shall certify to the department that the ending balance of the 214
trust fund exceeds such amount. 215
(IV) This sub-subparagraph is repealed, and the department 216
shall end monthly distributi ons under sub-sub-subparagraph (II), 217
on the date the department receives certification under sub -sub-218
subparagraph (III). 219
f. Beginning July 1, 2023, in each fiscal year, the 220
department shall distribute $27.5 million to the Florida 221
Agricultural Promotional Campaign Trust Fund under s. 571.26, 222
for further distribution in accordance with s. 571.265. 223
7. All other proceeds must remain in the General Revenue 224
Fund. 225
HB 853 2025
CODING: Words stricken are deletions; words underlined are additions.
hb853-00
Page 10 of 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
Section 3. Subsection (25) of section 213.053, Florida 226
Statutes, is amended to read: 227
213.053 Confidentiality and information sharing. — 228
(25) The department may make available to the Department 229
of Agriculture and Consumer Services, exclusively for official 230
purposes, information for the purposes of administering or 231
issuing the Florida farm TEAM c ard pursuant to s. 212.08(20) s. 232
212.08(19). 233
Section 4. The Department of Revenue may, and all 234
conditions are deemed met to, adopt emergency rules pursuant to 235
s. 120.54(4), Florida Statutes, for the purpose of implementing 236
s. 212.08(19), Florida Statut es, as created by this act. 237
Notwithstanding any other law, emergency rules adopted pursuant 238
to this are effective for 6 months after adoption and may be 239
renewed during the pendency of procedures to adopt permanent 240
rules addressing the subject of the emerge ncy rules. 241
Section 5. Except as otherwise expressly provided in this 242
act, this act shall take effect upon becoming a law. 243