Florida homeowners searching for a 2026 impact-window tax credit need to know about an important federal change:
There is no federal Energy Efficient Home Improvement Credit for windows placed in service in 2026.
Federal Section 25C previously provided tax incentives for qualifying energy-efficient home improvements, including certain windows. However, federal legislation accelerated the termination of the credit.
The IRS states that the Section 25C Energy Efficient Home Improvement Credit is not allowed for property placed in service after December 31, 2025.
So December 31, 2026 is not a deadline to claim the old federal window credit.
Florida homeowners do, however, have a new state-level opportunity.
What Happened to the Federal Window Tax Credit?
Under previous rules, qualifying exterior windows could potentially fall under the Energy Efficient Home Improvement Credit when they satisfied the applicable energy-performance criteria.
That program ended for new installations after December 31, 2025.
If an installer or article still says you must complete new impact windows before December 31, 2026 to claim the federal 25C window credit, that information is outdated.
Impact Resistance Alone Never Guaranteed the Federal Credit
Even when Section 25C was available, the credit was based on energy-efficiency requirements—not hurricane impact resistance itself.
An impact window and an energy-qualified window are not automatically the same thing.
Impact performance concerns windborne debris and structural loading.
Energy performance concerns factors such as thermal transfer and solar heat gain.
Florida Introduced a New Home-Hardening Sales-Tax Refund
Beginning July 1, 2026, Florida created a sales-tax exemption delivered through a refund for qualifying home-hardening products.
Qualifying products include:
- impact-resistant windows
- impact-resistant exterior doors
- impact-resistant garage doors
The purchase period runs from July 1, 2026 through June 30, 2029.
This is currently far more relevant to a Florida homeowner purchasing impact windows in late 2026 than the expired federal 25C credit.
Who Qualifies for the Florida Refund?
The Florida Department of Revenue defines eligible residential property as a property with:
- a site-built dwelling
- a Florida homestead exemption
- a just value of $700,000 or less.
Mobile homes, manufactured homes and certain titled or registered dwellings do not qualify under this program.
How Much Can You Receive?
The total sales-tax refund is capped at $500 per eligible residential property.
Only the owner of the eligible property can claim the benefit.
This is a refund of previously paid Florida sales tax, including applicable discretionary sales surtax—not an upfront discount at checkout.
What Impact Windows Qualify?
Florida defines qualifying impact-resistant windows as systems designed to resist wind and windborne-debris forces and rated under recognised standards such as:
- ASTM E1886 and E1996
- AAMA 506
- TAS 201, 202 and 203.
Do not assume every replacement window qualifies.
The product must meet the program’s definition.
What if a Contractor Supplies and Installs the Windows?
This is an important detail.
If a homeowner signs a lump-sum contract for a contractor to supply and install the impact windows, the transaction may be treated as a real property improvement rather than a retail sale directly to the homeowner.
Florida’s guidance explains that the contractor may pay sales tax when buying the windows from the manufacturer. The homeowner may still qualify for the refund, but must obtain documentation showing the Florida sales tax paid on those qualifying products.
Ask your contractor about this documentation before the project is complete.
What Documents Are Needed?
The Department of Revenue instructs eligible owners to submit:
- Form DR-26S
- Form DR-26HH
- receipts showing Florida sales tax paid on qualifying products.
The Department currently lists DR-26HH Home Hardening Products Sales Tax Refund among its refund forms.
Is December 31, 2026 a Deadline?
For the Florida home-hardening refund, no.
Qualifying retail purchases can be made through June 30, 2029, and the Department states that refund claims must be submitted within the program’s specified filing period, ending September 30, 2029.
December 31 matters for many tax topics, but it is not the controlling deadline for this Florida program.
Should You Rush an Impact Window Project for Tax Reasons?
Not based on the expired federal credit.
Window selection should still be driven by:
- applicable product approval
- design pressure
- installation quality
- permit requirements
- glass package
- warranty
- project timing
Saving tax is useful, but not if the homeowner chooses the wrong product or rushes the installation.
Tax Questions Should Go to a Tax Professional
Guardian Shield Windows & Doors can provide product and installation documentation, but tax eligibility depends on the homeowner’s individual circumstances.
For federal tax questions, consult a qualified tax professional.
For the Florida home-hardening refund, use the Florida Department of Revenue’s current guidance and forms.
Plan a Qualifying Impact Window Upgrade
If you are replacing windows in Florida in 2026, the useful incentive to investigate is the Florida home-hardening sales-tax refund, not the expired federal 25C window credit.
Contact us to discuss qualifying impact-resistant windows and the documentation associated with your installation.
