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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 the affordable housing and 2
supportive services for persons with developmental 3
disabilities; providing a short title; creating s. 4
420.629, F.S.; providing legislative findings and 5
intent; providing definitions; providing an exemption 6
from ad valorem taxation for certain property; 7
providing a vested right to such exemption for a 8
specified time period; providing that certain building 9
materials are exempt from certain taxes under certain 10
circumstances; providing application requirements for 11
a tax refund; requiring an application to be submitted 12
within a certain timeframe; providing limitations on 13
the amount of a tax refund; requiring the Department 14
of Revenue (DOR) to issue a refund within a certain 15
time period; authorizing DOR to adopt rules; providing 16
applicability; requiring counties, municipalities, and 17
special districts to waive certain impact fees; 18
authorizing eligible businesses to apply to the 19
Department of Commerce (DOC) for a specified tax 20
credit; providing requirements for and the am ount of 21
such tax credit; providing eligibility requirements; 22
requiring eligible businesses to file a specified 23
statement with DOC; requiring DOC to review and 24
approve applications; specifying that applications 25
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must be considered in the order in which they are 26
received; limiting the amount of tax credit an 27
eligible business may have per year; authorizing an 28
eligible business to reapply for a credit within a 29
certain timeframe after being denied; authorizing 30
excess tax credit amounts to be taken in a specified 31
manner; providing criminal penalties; limiting a 32
corporation to taking a credit against one tax; 33
authorizing and providing a cap for a specified tax 34
refund on the amount of electricity paid by certain 35
businesses; authorizing DOR to adopt rules; 36
authorizing certain businesses to apply for specified 37
grants; providing requirements to the Florida Housing 38
Finance Corporation; requiring the Department of 39
Children and Families to establish a Tenant -Based 40
Rental Assistance Program to provide rent subsidies to 41
certain persons up to a specified percentage of the 42
fair market rent; requiring the Agency for Persons 43
with Disabilities (APD) to administer funding for 44
certain services; requiring APD to establish Regional 45
Housing and Employment Support Centers to provide 46
specified services; requiring the Department of 47
Education to expand vocational training programs for 48
certain persons; requiring the Department of 49
Transportation (DOT) to establish a program to provide 50
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transportation vouchers to certain persons; requiring 51
DOT to prioritize certain state funding; requiring DOC 52
to conduct an annual compliance audit for a specified 53
purpose; providing penalties for noncompliance; 54
requiring the Florida Housing Finance Corporation, in 55
coordination with other entities, to submit a 56
specified report to the Governor and Legislature 57
annually; providing sources of funding; providing an 58
appropriation; providing an effective date. 59
60
Be It Enacted by the Legislature of the State of Florida: 61
62
Section 1. This act may be cited as the "Affo rdable 63
Housing and Supportive Services Act for Persons with 64
Developmental Disabilities." 65
Section 2. Section 420.629, Florida Statutes, is created 66
to read: 67
420.629 Affordable Housing and Supportive Services Act for 68
Persons with Developmental Disabilit ies.— 69
(1) LEGISLATIVE FINDINGS AND INTENT. — 70
(a) The Legislature finds that persons with developmental 71
disabilities face significant barriers to securing stable, 72
affordable housing and accessing necessary support services for 73
independent living. 74
(b) The Legislature finds that rising housing costs in 75
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this state have disproportionately affected persons with 76
developmental disabilities, many of whom live on a fixed income 77
and face limited employment options. The Legislature also finds 78
that institutional ca re for persons with developmental 79
disabilities is significantly higher in this state than 80
community-based living arrangements with an appropriate support 81
system. 82
(c) The Legislature intends to incentivize the development 83
of affordable, accessible housing for persons with developmental 84
disabilities and to expand access to rental assistance and 85
wraparound services to ensure persons with developmental 86
disabilities are independent and included in the community. 87
(2) DEFINITIONS.— 88
(a) "Building materials" m eans tangible personal property 89
that becomes a component part of an eligible development. The 90
term includes appliances but does not include plants, 91
landscaping, fencing, and hardscaping. 92
(b) "Eligible applicant" means a person with a 93
developmental disabi lity or a person with special needs, as 94
defined in s. 420.0004, who are very -low-income persons, low-95
income persons, or moderate -income persons. 96
(c) "Eligible business" means any sole proprietorship, 97
firm, partnership, or corporation in which a majority of the 98
business's workforce are qualified employees. 99
(d) "Eligible development" means a residential housing 100
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project in which at least 20 percent of the eligible residential 101
units are reserved for persons with developmental disabilities 102
and meet accessibility standards under the Americans with 103
Disabilities Act. 104
(e) "Eligible residential units" means newly constructed 105
units within an eligible development which are restricted under 106
a land use restriction agreement. 107
(f) "Newly constructed" means improvements to real 108
property which did not previously exist or the construction of a 109
new improvement where an old improvement was removed. The term 110
does not include the renovation, restoration, rehabilitation, 111
modification, alteration, or expansion of bui ldings already 112
located on the parcel on which the eligible residential unit is 113
built. 114
(g) "Person with developmental disabilities" means a 115
person who has a disorder or syndrome that is attributable to 116
intellectual disability, cerebral palsy, autism, spin a bifida, 117
Down syndrome, Phelan -McDermid syndrome, or Prader -Willi 118
syndrome; that manifests before the age of 18; and that 119
constitutes a substantial handicap that can reasonably be 120
expected to continue indefinitely. 121
(h) "Qualified developer" means an ent ity that constructs, 122
makes improvements to, or manages an eligible development and 123
complies with the requirements of this section. 124
(i) "Qualified employee" means a person with developmental 125
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disabilities who is an employee of an eligible business who 126
performs duties in connection with the operations of the 127
business on a regular, full -time basis for an average of at 128
least 36 hours per week for at least 3 months. The term also 129
includes an employee leased from an employee leasing company 130
licensed under chapte r 468, if such employee has been 131
continuously leased to the employer for an average of at least 132
36 hours per week for more than 6 months. An owner or partner of 133
the eligible business is not a qualified employee. 134
(3) INCENTIVES.— 135
(a) Property in an elig ible development is considered 136
property owned by an exempt entity and used for a charitable 137
purpose. Those portions of the property that provide housing to 138
persons with developmental disabilities are exempt from ad 139
valorem taxation beginning with the Janua ry 1 assessment 140
immediately succeeding the date the property was placed in 141
service, allowing the property to be used as an eligible 142
development that provides housing to persons with developmental 143
disabilities. Once such exemption from ad valorem taxation i s 144
given, the right to such exemption shall vest for 99 years as 145
long as the eligible development continues to meet the 146
requirements of this section. 147
(b)1. Building materials used in eligible residential 148
units are exempt from the tax imposed by chapter 21 2 if the 149
qualified developer demonstrates to the satisfaction of the 150
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Department of Revenue that the requirements of this paragraph 151
have been met. This exemption inures to the qualified developer 152
at the time an eligible residential unit is substantially 153
completed, but only through a refund of previously paid taxes. 154
To receive a refund pursuant to this paragraph, the qualified 155
developer of the eligible residential units must file an 156
application with the Department of Revenue. The application must 157
include all of the following: 158
a. The name and address of the person claiming the refund. 159
b. An address and assessment roll parcel number of the 160
real property that was improved for which a refund of previously 161
paid taxes is being sought. 162
c. A description of the e ligible residential units for 163
which a refund of previously paid taxes is being sought, 164
including the number of such units. 165
d. A copy of a valid building permit issued by the county 166
or municipal building department for the eligible residential 167
units. 168
e. A sworn statement, under penalty of perjury, from the 169
general contractor licensed in this state with whom the 170
qualified developer contracted to build the eligible residential 171
units which specifies the building materials, the actual cost of 172
the building materials, and the amount of sales tax paid in this 173
state on the building materials, and which states that the 174
improvement to the real property was newly constructed. If a 175
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general contractor was not used, the qualified developer must 176
make the sworn statement required by this sub -subparagraph. 177
Copies of the invoices evidencing the actual cost of the 178
building materials and the amount of sales tax paid on such 179
building materials must be attached to the sworn statement 180
provided by the general contractor or by the qualified 181
developer. If copies of such invoices are not attached, the cost 182
of the building materials is deemed to be an amount equal to 40 183
percent of the increase in the final assessed value of the 184
eligible residential units for ad valorem tax purposes le ss the 185
most recent assessed value of land for the units. 186
f. A certification by the local building code inspector 187
that the eligible residential unit is substantially completed. 188
g. A copy of the land use restriction agreement with the 189
Florida Housing Finance Corporation for the eligible residential 190
units. 191
2. The person seeking a refund must apply for such refund 192
to the Department of Revenue within 6 months after the eligible 193
residential unit is deemed to be substantially completed by the 194
local building code inspector or by November 1 after the 195
improved property is first subject to assessment. 196
3. Only one exemption through a refund of previously paid 197
taxes may be claimed for any eligible residential unit. A refund 198
may not be granted unless the amount to be refunded exceeds 199
$500. A refund may not exceed the lesser of $5,000 or 97.5 200
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percent of the Florida sales or use tax paid on the cost of 201
building materials as determined pursuant to sub -subparagraph 202
1.e. The Department of Revenue shall issue a refund wi thin 30 203
days after it formally approves a refund application. 204
4. The department may adopt rules governing the manner and 205
format of refund applications and may establish guidelines as to 206
the requisites for an affirmative showing of qualification for 207
exemption under this paragraph. 208
5. The exemption under this paragraph applies to sales of 209
building materials that occur on or after July 1, 2025. 210
(c) Pursuant to s. 163.31801(11), a county, municipality, 211
or special district shall provide an exception or wai ver for any 212
noneducational impact fees for the development or construction 213
of eligible residential units that are located in an eligible 214
development. 215
(d)1. A new eligible business may apply to the Department 216
of Commerce for a tax credit under this paragr aph once at any 217
time during its first year of operation. A new eligible business 218
that has at least 10 qualified employees on the date of 219
application shall receive a $5,000 tax credit for each such 220
employee. 221
2. An existing eligible business may apply for a tax 222
credit under this paragraph at any time it is entitled to such 223
credit, except as restricted by this paragraph. An existing 224
eligible business with fewer than 50 employees that on the date 225
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of application has at least 20 percent more qualified employees 226
than it had 1 year before its date of application shall receive 227
a $5,000 tax credit for each such additional employee. An 228
existing eligible business that has 50 employees or more that, 229
on the date of application, has at least 10 more qualified 230
employees than it had 1 year before its date of application 231
shall receive a $5,000 tax credit for each additional employee. 232
Any existing eligible business that received a credit under 233
subparagraph 1. may not apply for the credit under this 234
subparagraph sooner than 12 months after the application date 235
for the credit under subparagraph 1. 236
3. To be eligible for a tax credit under subparagraph 2., 237
the number of qualified employees employed 1 year before the 238
application date must be no lower than the number of qualified 239
employees on the application date on which a credit under this 240
paragraph was based for any previous application, including an 241
application under subparagraph 1. 242
4. In order to claim this credit, an eligible business 243
must file under oath with the Departmen t of Commerce a statement 244
that includes the name and address of the eligible business, the 245
starting salary or hourly wages paid to the new employee, and 246
any other information that the Department of Revenue requires. 247
5. Pursuant to the incentive review pr ocess under s. 248
288.061, the Department of Commerce shall review the application 249
to determine whether it meets the criteria set out in this 250
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paragraph. Subject to subparagraph 7., the Department of 251
Commerce shall approve all applications that meet the criter ia 252
set out in this paragraph as eligible to receive a credit. 253
6. Applications must be considered for approval in the 254
order in which they are received without regard to whether the 255
credit is for a new or existing business. This limitation 256
applies to the value of the credit as contained in approved 257
applications. Approved credits may be taken in the time and 258
manner allowed pursuant to this paragraph. 259
7. A business may not receive more than $500,000 of tax 260
credits under this paragraph during any 1 calendar year. 261
8. If the application is insufficient to support the 262
credit authorized in this paragraph, the Department of Commerce 263
shall deny the credit and notify the business of that fact. The 264
business may reapply for this credit within 3 months after such 265
notification. 266
9. If the credit under this section is greater than can be 267
taken on a single tax return, excess amounts may be taken as 268
credits on any tax return submitted within 12 months after the 269
approval of the application by the Department of Commerce. 270
10. It is the responsibility of each eligible business to 271
affirmatively demonstrate to the satisfaction of the Department 272
of Revenue that it meets the requirements of this paragraph. 273
11. Any person who fraudulently claims this credit is 274
liable for repayment of the credit plus a mandatory penalty of 275
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100 percent of the credit and is guilty of a misdemeanor of the 276
second degree, punishable as provided in s. 775.082 or s. 277
775.083. 278
12. A corporation may take the credit under this section 279
against its corporate income tax liability, as provided in s. 280
220.1895. However, a corporation that uses its job tax credit 281
against the tax imposed by chapter 220 may not receive the 282
credit provided for i n this paragraph. A credit may be taken 283
against only one tax. 284
13. A new or existing eligible business that receives a 285
tax credit under subparagraph 1. or subparagraph 2. is eligible 286
for a tax refund of up to 50 percent of the amount of sales tax 287
on purchases of electricity paid by the business during the 1 -288
year period after the date the credit is received. The total 289
amount of tax refunds approved pursuant to this subparagraph may 290
not exceed $600,000 during any calendar year. The Department of 291
Revenue may adopt rules to administer this subparagraph. 292
14. A new or existing eligible business may apply for 293
grants to make modifications to the workplace so that it is more 294
accessible for and to provide on -the-job training programs to 295
qualified employees. 296
(4) FLORIDA HOUSING FINANCE CORPORATION. —The Florida 297
Housing Finance Corporation shall: 298
(a) Prioritize funding under the State Apartment Incentive 299
Loan Program to provide funding for the development of newly 300
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constructed permanent rental housing that provides eligible 301
residential units for eligible applicants. Such housing must 302
promote and facilitate access to community -based supportive, 303
educational, and employment services and resources to assist 304
eligible applicants to successfully transition to independent 305
living. The corporation shall consult with the Department of 306
Children and Families to create minimum criteria for such 307
housing. 308
(b) Establish a State Loan Insurance Program to provide 309
loan guarantees for qualified developers who construct housing 310
specifically for eligible applicants. A qualified developer is 311
eligible for low-interest financing through state -backed loan 312
programs as long as the eligible residential units maintain the 313
affordability and accessibility requirements of this section for 314
a minimum of 30 years. 315
(c) Allocate at least 10 percent of annual affordable 316
housing funds toward project -based rental assistance for 317
eligible developments. Qualified developers who receive project -318
based rental assistance must agree to maintain the affordability 319
and accessibility requirements of this section for a minimum of 320
30 years. 321
(5) TENANT-BASED RENTAL ASSISTANCE PROGRAM. —The Department 322
of Children and Families shall establish a Tenant -Based Rental 323
Assistance Program to provide rental subsidies for persons w ith 324
developmental disabilities who meet the requirements for 325
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affordable housing. Rental subsidies provided under this program 326
shall cover up to 50 percent of the fair market rent for 327
eligible applicants. 328
(6) WRAPAROUND SERVICES TO SUPPORT INDEPENDENT LIV ING.— 329
(a) The Agency for Persons with Disabilities shall 330
administer funding to support housing transition services, 331
including all of the following: 332
1. Security deposits and move -in assistance for persons 333
with developmental disabilities. 334
2. Support services such as financial literacy training 335
and housing navigation assistance. 336
3. Home modifications and assistive technology grants to 337
enhance accessibility in rental units. 338
(b)1. The Agency for Persons with Disabilities shall 339
establish Regional Housin g and Employment Support Centers to 340
provide all of the following: 341
a. Comprehensive case management services to assist 342
persons with developmental disabilities in securing and 343
maintaining housing. 344
b. Financial literacy and budgeting assistance to help 345
persons with developmental disabilities manage rental payments 346
and employment income. 347
c. Mental health and crisis intervention services to 348
ensure housing stability and to prevent homelessness. 349
2. A Regional Housing and Employment Support Center must 350
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be staffed by trained persons who have experience with the 351
provision of housing for persons with developmental 352
disabilities, employment opportunities for persons with 353
developmental disabilities, or available benefits for persons 354
with developmental disabilities . 355
(c) The Department of Education shall expand vocational 356
training programs in partnership with Florida College System 357
institutions, vocational schools, and technical schools to 358
provide job readiness and skills training for persons with 359
developmental disabilities. 360
(d) The Department of Transportation shall establish a 361
subsidized transportation program to provide vouchers for 362
accessible public transit, paratransit services, and rideshare 363
programs to persons with developmental disabilities to assist 364
such persons with their commute to work, medical appointments, 365
and other daily living activities. The Department of 366
Transportation shall prioritize state funding for local transit 367
authorities that expand accessible transportation routes in 368
areas with a high con centration of persons with developmental 369
disabilities. 370
(7) COMPLIANCE; ENFORCEMENT; REPORTING. — 371
(a) The Department of Commerce shall conduct an annual 372
compliance audit of each eligible business and qualified 373
developer participating in this act. At a mi nimum, the 374
department shall ensure that affordability and accessibility 375
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requirements are being maintained and that such businesses and 376
developers continue to comply with the requirements of this 377
section. 378
(b) Eligible businesses and qualified developers t hat are 379
found to be noncompliant with this section are subject to 380
penalties as determined by the department, which at a minimum 381
must include the repayment of any incentive or credit awarded to 382
such business or developer. Additionally, a noncompliant 383
eligible business or qualified developer is disqualified from 384
applying for or benefiting from any of the incentives, credits, 385
or funding provided in this act in the future. 386
(c) The Florida Housing Finance Corporation, in 387
coordination with the Agency for Person s with Disabilities and 388
the Department of Commerce, shall submit to the Governor, the 389
President of the Senate, and the Speaker of the House of 390
Representatives an annual report that, at a minimum, includes 391
all of the following information: 392
1. The number of eligible developments and affordable 393
eligible residential units developed under this act. 394
2. The number of persons with disabilities receiving 395
rental assistance under this act. 396
3. The number of persons with disabilities who received 397
assistance from a Regional Housing and Employment Support Center 398
and the employment outcomes for such persons. 399
4. The cost savings achieved through community -based 400
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housing compared to institutional care. 401
(8) FUNDING.—Implementation of this act shall be subject 402
to the allocation of a specific appropriations in the General 403
Appropriations Act. In addition to a specific appropriation, the 404
Department of Commerce, the Agency for Persons with 405
Disabilities, the Department of Children and Families, and the 406
Florida Housing Finan ce Corporation may use funds from any of 407
the following sources to implement this act: 408
(a) Federal grants. 409
(b) Medicaid waiver funds. 410
(c) Public-private partnerships and philanthropic 411
contributions. 412
(d) The Florida Housing Trust Fund. 413
Section 3. For the 2025-2026 fiscal year, the sum of $1 414
million in recurring funds from the General Revenue Fund is 415
appropriated to the Department of Commerce for the purpose of 416
implementing this act. 417
Section 4. This act shall take effect July 1, 2025. 418