FL H1305

Creates a corporate income tax credit for owners of LEED-certified resilient buildings, with credits ranging from $0.50 to $2.00 per square foot annually for 5 years depending on certification level (silver/gold BD+C: $0.50/sq ft; platinum BD+C: $1/sq ft; silver/gold O+M: $1/sq ft; platinum O+M: $2/sq ft)

Caps total tax credits at $50 million per fiscal year, with applications processed first-come, first-served by the Department of Business and Professional Regulation; credits may be carried forward up to 5 years or transferred to other taxpayers

Requires building owners to apply by March 1 following LEED certification and report annual energy use data via ENERGY STAR Portfolio Manager for the 5-year credit period

Establishes the Florida Resilient Building Advisory Council with 22 members from universities, local governments, and industry experts to recommend policies on resilient buildings and hurricane resiliency

Takes effect July 1, 2026, with tax credits available for taxable years beginning January 1, 2027; advisory council sunsets October 2, 2029 unless renewed by the Legislature