31427920, 12-29.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31427920

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

MULTITAX CREDITS

Overview

RULE:

12-29.003	Public Use Forms
12-29.004	Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

PURPOSE:

The purpose of the proposed amendments to Rule 12-29.003, F.A.C. (Public Use Forms), form DR-226000 – Strong Families Tax Credit – Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization and 12-29.004, F.A.C. (Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment), is to incorporate legislative changes contained in s. 35, Ch.  2026-239, L.O.F., as amended in s. 402.62, F.S., regarding limitations for a taxpayer’s application for a credit allocation per eligible charitable organization for each state fiscal year and the Department’s approval limits for credit allocations for each fiscal year.

SUMMARY:

Updates to the rules and one form regarding the credit allocations for which a taxpayer may apply and be eligible for each fiscal year as well as the Department’s approval limits for credit allocations for each fiscal year.

RULEMAKING AUTHORITY:

213.06(1), 288.062, 402.261(7), 402.62(7)(b), 402.63, 420.50872(5), 1002.395(12)(b), 1003.485(7)(b) FS.

LAW:

211.0251, 211.0252, 211.0253, 212.1831, 212.1833, 212.1834, 213.37, 220.1875, 220.1876, 220.1877, 220.18775, 220.1878, 288.0001, 288.062, 402.261, 402.62(5), 402.63, 420.50872, 561.1211, 561.1212, 561.1213, 561.12135, 624.509(7), 624.51055, 624.51056, 624.51057, 624.51058, 624.51059, 1002.395(5), 1003.485(5) FS.

PRINT PUBLISH DATE:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)

REFERENCE MATERIALS:

Ref-20127 DR-226000: Strong Families Tax Credit – Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization

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