FL S0078

Creates a sales tax refund of up to $500 for homeowners who purchase impact-resistant doors, garage doors, and windows for hurricane protection during July 1, 2026 through June 30, 2028

Limits eligibility to site-built homes with a homestead exemption and just value of $700,000 or less; excludes mobile homes, manufactured homes, and trailers

Requires products to meet specific impact-resistance standards including ASTM International E1886/E1996, AAMA 506, or Florida Building Code TAS 201/202/203 testing specifications

Owners must submit a sworn application to the Department of Revenue with receipts, property information, and parcel number; only one property per owner qualifies

Department of Revenue must review applications within 30 business days and issue approved refunds within an additional 30 business days; authorizes emergency rulemaking for implementation