This bill modernizes Florida’s tax laws by requiring short-term rental platforms to collect taxes, offering sales tax refunds for storm-safe home upgrades, and creating employer tax credits for worker down payments. It lowers taxes on gambling, U.S.-made beer, and flood insurance, adds sales tax holidays for guns and outdoor gear, and limits property tax hikes in mobile home parks. The bill also requires estimated property taxes on home listings, aligns state corporate tax rules with the federal code as of January 1, 2026, but does not adopt the recent federal corporate tax cuts from the “One Big Beautiful Bill Act (HR1),” and grants the Department of Revenue broad authority to implement these changes with sunset dates for review.