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HI SB2884

Bill

Status

Introduced

1/23/2026

Primary Sponsor

Mike Gabbard

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Creates a nonrefundable income tax credit equal to 50% of costs for retrofitting homes with hurricane-resistant windows, doors, and roofing systems certified to withstand 200+ mph winds, or for constructing hurricane shelters meeting FEMA standards
  • Reduces the general excise tax rate by half on sales of newly constructed concrete residential buildings that incorporate hurricane-resistant components certified for 200+ mph wind speeds
  • For high-rise buildings, the reduced general excise tax applies only to the incremental cost difference between hurricane-resistant components and standard comparable components
  • Tax credit may be carried forward to subsequent tax years if it exceeds the taxpayer's liability, with a sunset provision repealing the Act on December 31, 2030
  • Applies to taxable years beginning after December 31, 2026, with an effective date of July 1, 2050

Legislative Description

Relating To Taxation.

Income Tax Credit

Last Action

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

2/20/2026

Committee Referrals

Ways and Means2/20/2026
Commerce and Consumer Protection1/30/2026

Full Bill Text

No bill text available