S0992 — Resilient Buildings

Senate Bill 992 was filed to specify tax credit eligibility for owners of resilient buildings, authorize tax credit carryforward and transfer, establish limits on tax credits issued by the Department of Business and Professional Regulation, and create a Florida Resilient Building Advisory Council.

The bill would have made owners of resilient buildings eligible for a specified tax credit, limited each resilient building to one tax credit qualification, authorized building owners to carry forward unused tax credit amounts to subsequent tax years, and permitted transfer of all or part of tax credits under specified conditions. The Department of Business and Professional Regulation would have been prohibited from authorizing tax credits exceeding a specified amount, and a Florida Resilient Building Advisory Council would have been created adjunct to the Department of Business and Professional Regulation.

Owners of resilient buildings and the Department of Business and Professional Regulation.

The bill died in the Regulated Industries Committee on March 13, 2026, and did not become law.