28915717, 12ER24-16 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28915717

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Overview

RULE:

12ER24-16

Public Use Forms

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 61, Chapter 2024-158, L.O.F., authorizes the Department of Revenue to promulgate emergency rules to implement section 402.261, F.S., Child care tax credits, created by section 44, Chapter 2024-158, L.O.F. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the Child Care Tax Credits program.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of emergency rules to implement the provisions of section 44, Chapter 2024-158, L.O.F., which creates the Child Care Tax Credits program. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of these provisions.

SUMMARY:

Emergency Rule 12ER24-16, Public Use Forms, supersedes Emergency Rule 12ER24-12, and incorporates, by reference, four forms required for taxpayers to receive a credit allocation for establishing an eligible child care facility for employees, operating an  eligible child care facility for employees, or paying an eligible child care facility in the name and for the benefit of an employee, to rescind a previous credit allocation, or to transfer a tax credit between members of the same affiliated group of corporations:
•	Form DR-556000 – Child Care Tax Credits Program – Application for Tax Credit Allocation; 
•	Form DR-556000A – Child Care Tax Credits Program – Application for Tax Credit Allocation Eligible Child Care Facility Statement; 
•	Form DR-556100 – Child Care Tax Credits Program – Application for Rescindment of Previous Allocation of Tax Credit; and, 
•	Form DR-556200 - Child Care Tax Credits Program – Notice of Intent to Transfer a Tax Credit.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Martha Gregory, Office of Technical Assistance, telephone 850-717-6041, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

10/25/2024 Vol. 50/210

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=12ER24-16&PDate=10/25/2024&Section=4

REFERENCE MATERIALS:

No reference(s).

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