20969, 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: 20969

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.0188	Community Contribution Tax
12C-1.051	Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter 2005-287, L.O.F. 
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax and franchise tax.

SUMMARY:

The proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program): (1) remove provisions regarding obsolete Form F-1157Z, Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax; (2) implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter 2005-287, L.O.F., for employees hired on or after January 1, 2006; and (3) update information on how to obtain forms regarding the corporate income tax enterprise zone jobs credit.
The proposed amendments to Rule 12C-1.051, F.A.C. (Forms): (1) adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax and franchise tax; and (2) update information on how to obtain forms from the Department.

RULEMAKING AUTHORITY:

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

LAW:

213.05 FS., 213.35 FS., 220.03(1) FS., 220.11 FS., 220.12 FS., 220.13(1)(2) FS., 220.131 FS., 220.14 FS., 220.15 FS., 220.16 FS., 220.181 FS., 220.182 FS., 220.183 FS., 220.184 FS., 220.1845 FS., 220.185 FS., 220.186 FS., 220.187 FS., 220.1895 FS., 220.19 FS., 220.191 FS., 220.21 FS., 220.211 FS., 220.22 FS., 220.221 FS., 220.222 FS., 220.23 FS., 220.24 FS., 220.241 FS., 220.31 FS., 220.32 FS., 220.33 FS., 220.34 FS., 220.41 FS., 220.42 FS., 220.43 FS., 220.44 FS., 220.51 FS., 220.721 FS., 220.723 FS., 220.725 FS., 220.737 FS., 220.801 FS., 220.803 FS., 220.805 FS., 220.807 FS., 220.809 FS., 221.04 FS., 290.0055 FS., 290.0065 FS., 290.009(1) FS.

PRINT PUBLISH DATE:

1/13/2006 Vol. 32/02

COMMENTS:

From 1/13/2006 To 2/3/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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