12264794, 12C-1.0188 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12264794

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.0188

Community Contribution Tax

PURPOSE:

The Department is developing proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those records and documentation that must be provided to claim the Enterprise Zone Program incentives. The proposed amendments will provide applicants seeking incentives under this program with the requirements that must be met and the records and documentation that must be provided.

SUBJECT:

The subject area to be addressed is eligibility requirements for the Enterprise Zone Program incentives, and records and documentation necessary to claim those incentives. This is a rule development workshop at which participation and information regarding the Enterprise Zone Program is encouraged. This rule development workshop will assist the Department in understanding issues related to this Program. Persons are encouraged to participate in the rule development workshop and to submit written comments for the following issues:
1. Enterprise Zone Jobs Corporate Income Tax Credit.
     •  “Date of Application” - The starting date for the 12-month period to be used when applying for the enterprise zone jobs credit for corporate income tax. - Section 220.181(3), F.S.
2. Enterprise Zone Property Tax Credit.
     •  The annual limitation of the enterprise zone property tax credit. - Section 220.182(1), F.S.

RULEMAKING AUTHORITY:

213.06(1), 220.182(8), 220.183(6)(d), 220.51 FS.

LAW:

213.05, 213.35, 220.03(1), 220.131, 220.181, 220.182, 220.183, 220.44, 290.0055, 290.0065, 290.009(1) FS.

PRINT PUBLISH DATE:

11/9/2012 Vol. 38/69

RELATED STATUTES
AND LAWS:

213.06(1), 220.182(8), 220.183(6)(d), 220.51 FS., 213.05, 213.35, 220.03(1), 220.131, 220.181, 220.182, 220.183, 220.44, 290.0055, 290.0065, 290.009(1) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12C-1.0188&PDate=11/9/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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