In response to written comments received from the Joint Administrative Procedures Committee, dated June 18, 2009, the provisions of sub-subparagraph a. of subparagraph 2. of paragraph (c) of subsection (3) of Rule 12B-8.001, F.A.C., have been clarified to provide that insurers who have paid an assessment to the Florida Life and Health Insurance Guaranty Association can claim a credit as provided in Section 631.72, F.S. When adopted, that sub-subparagraph will read:
2.a. Effective with the tax return filed for the 1997 taxable year, insurers who have paid an assessment to the Florida Life and Health Insurance Guaranty Association (Association FLHIGA) may claim a credit for part of such assessment as provided for in Section 631.72, F.S. the Florida Statutes. Any credits not taken or utilized when available cannot be carried forward.