FL S0992

Creates a tax credit program for buildings with LEED certification (silver, gold, or platinum) in building design and construction (BD+C) or operations and maintenance (O+M) that meet LEED resilience pathway requirements, effective for taxable years beginning January 1, 2027

Tax credit amounts vary by certification level: BD+C silver/gold receives $0.50 per square foot annually for 5 years; BD+C platinum and O+M silver/gold receive $1.00 per square foot annually; O+M platinum receives $2.00 per square foot annually for 5 years

Building owners must apply to the Department of Business and Professional Regulation by March 1 following LEED certification and report annual energy use data through ENERGY STAR Portfolio Manager during the 5-year credit period

Caps total tax credits at $50 million per year, with unused credits eligible for carryforward up to 5 years or transfer to other taxpayers subject to corporate income tax

Establishes the Florida Resilient Building Advisory Council with 22 members appointed by the Governor, Senate President, and House Speaker to recommend policies on resilient buildings and review program effectiveness every 4 years starting in 2032