12C-1.013 : Adjusted Federal Income Defined - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12C-1.013 Prev Up Next

Rule Title: Adjusted Federal Income Defined
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Corporate, Estate and Intangible Tax
Chapter:	CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	10/27/2022
	History Notes:	Rulemaking Authority 213.06(1), 220.51 FS., Section 3, Chapter 2009-192, L.O.F. Law Implemented 220.02(3), 220.03(5), 220.13, 220.131(1), 220.43(1), (3) FS. History–New 10-20-72, Amended 1-19-73, 10-20-73, 10-8-74, 4-21-75, 5-10-78, 11-13-78, 12-18-83, Formerly 12C-1.13, Amended 12-21-88, 12-7-92, 5-17-94, 10-19-94, 3-18-96, 10-2-01, 4-14-09, 6-28-10, 7-20-11, 1-10-17, 1-8-19, 12-12-19, 10-27-22.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12C-1.013	Adjusted Federal Income Defined	26395657	Effective: 10/27/2022
Proposed 12C-1.013 ......	• The purpose of the proposed amendments to Rule 12C-1.013(3), F.A.C., is to delete obsolete language. • The purpose of the creation of Rule 12C-1.0198, F.A.C., is to implement the Florida Internship Tax Credit Program ....	26207380	8/24/2022 Vol. 48/165
Public Meeting 12C-1.013 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	26155776	8/12/2022 Vol. 48/157
Development 12C-1.013 ......	The purpose of this rulemaking is to repeal Rule 12C-1.042, F.A.C., which contains obsolete language related to long-term contract adjustments. The proposed rulemaking deletes paragraph 12C-1.013(3)(b), F.A.C., as it consists ....	26058679	7/12/2022 Vol. 48/134
Final 12C-1.013	Adjusted Federal Income Defined	22727117	Effective: 12/12/2019
Proposed 12C-1.013 ......	The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....	22417396	9/25/2019 Vol. 45/187
Public Meeting 12C-1.013 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12C-1.013, Adjusted Federal Income Defined 12C-1.0192, Renewable Energy .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22385483	9/16/2019 Vol. 45/180
Development 12C-1.013 ......	The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....	22291296	8/21/2019 Vol. 45/163
Final 12C-1.013	Adjusted Federal Income Defined	21293069	Effective: 01/08/2019
Change 12C-1.013 ......	Adjusted Federal Income Defined, Forms	21127199	11/6/2018 Vol. 44/217
Proposed 12C-1.013 ......	The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information.	20896436	9/14/2018 Vol. 44/180
Development 12C-1.013 ......	The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal ....	20613972	7/2/2018 Vol. 44/128
Final 12C-1.013	Adjusted Federal Income Defined	18421481	Effective: 01/10/2017
Proposed 12C-1.013 ......	Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance ....	18152306	10/26/2016 Vol. 42/209
Development 12C-1.013 ......	Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., ....	17974117	9/7/2016 Vol. 42/174
Development 12C-1.013	Chapters 2011-229, L.O.F., and 2013-46, L.O.F., amend Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by ....	14938405	8/14/2014 Vol. 40/158
Development 12C-1.013	Chapters 2011-229, L.O.F., and 2013-46, L.O.F., amends Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by ....	14189953	2/14/2014 Vol. 40/31
Development 12C-1.013	Chapter 2011-229, L.O.F., amends Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by the Small Business Jobs ....	11753216	7/20/2012 Vol. 38/29
Final 12C-1.013	Adjusted Federal Income Defined	10118863	Effective: 07/20/2011
Proposed 12C-1.013	Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), currently reflects the provisions of Section 220.13(1)(a)1., F.S., which requires an addition to federal taxable income equal to the amount of any tax upon or measured ....	9886645	5/6/2011 Vol. 37/18
Development 12C-1.013	Subsection 12C-1.013(5), F.A.C. (Adjusted Federal Income Defined), reflects the provisions of Section 220.13(1)(a)1., F.S., which requires an addition to federal taxable income equal to the amount of any tax upon or measured ....	9744249	3/18/2011 Vol. 37/11
Final 12C-1.013	Adjusted Federal Income Defined	8796850	Effective: 06/28/2010
Proposed 12C-1.013	Chapter 2009-18, L.O.F., and Chapter 2009-192, L.O.F., amend Section 220.13(1)(e), F.S., to require adjustments for the special 50 percent bonus depreciation, and section 179, I.R.C., expense in excess of $128,000. In addition, ....	8491106	4/9/2010 Vol. 36/14
Development 12C-1.013	Chapter 2009-192, Laws of Florida, amends Section 220.13(1)(e), F.S., to require adjustments for the special 50 percent bonus depreciation, section 179, I.R.C., expense in excess of $128,000, and deferral of cancellation ....	8095928	12/31/2009 Vol. 35/52
Final 12C-1.013	Adjusted Federal Income Defined	6993426	Effective: 04/14/2009
Proposed 12C-1.013 ......	The purpose of the proposed amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to remove provisions that were held invalid by the First District Court of Appeal in Golden West Financial Corp. et al. ....	6540630	12/19/2008 Vol. 34/51
Development 12C-1.013	The purpose of the proposed amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to remove those paragraphs of this rule that provide for a Florida separate return limitation year. These provisions ....	6198414	9/26/2008 Vol. 34/39
Final 12C-1.013	Adjusted Federal Income Defined	1292639	Effective: 10/02/2001

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.