You should consider how you can extend an existing $2\times n$ floor tiling.
1) There is only $1$ way to extend it from $n$ to $n+1$.
2) There are $2$ ways to extend it from $n$ to $n+2$, so that the extensions are not decomposable into smaller $2\times m$ rectangles.
3) There are $2$ ways to extend it from $n$ to $n+3$, so that the extensions are not decomposable into smaller $2\times m$ rectangles.
4) There are $2$ ways to extend it from $n$ to $n+4$, so that the extensions are not decomposable into smaller $2\times m$ rectangles.
...
k) There are $2$ ways to extend it from $n$ to $n+k$ ($k\ge5$), so that the extensions are not decomposable into smaller $2\times m$ rectangles.

Then you have the recurrence relation:
$$
b_n=b_{n-1}+ 2\sum_{k=0}^{n-2}b_k,
\quad\hbox{(with $b_0=1$)}.
$$
We can simplify this relation by subtracting from the above formula the analogous for $b_{n-1}$. We get:
$$
b_n-b_{n-1}=b_{n-1}+b_{n-2},
\quad\hbox{that is}:\quad
b_n=2b_{n-1}+b_{n-2}.
$$
As boundary conditions we can insert here $b_0=b_1=1$.