Rule: 12C-1.0191 Prev Up Next
| Rule Title: Capital Investment Tax Credit Program | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Corporate, Estate and Intangible Tax | ||
| Chapter: | CORPORATE INCOME TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/8/2019 |
| History Notes: | Rulemaking Authority 213.06(1), 220.191(8), 220.51 FS. Law Implemented 220.191 FS. History–New 8-4-05, Amended 4-5-07, 4-26-10, 1-17-13, 1-8-19. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Capital Investment Tax Credit Program | 21293263 |
Effective: 01/08/2019 |
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The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. | 20896436 |
9/14/2018 Vol. 44/180 |
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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 |
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Capital Investment Tax Credit Program | 12457242 |
Effective: 01/17/2013 |
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Capital Investment Tax Credit Program | 12175069 |
10/18/2012 Vol. 38/53 |
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Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. .... | 12042858 |
9/28/2012 Vol. 38/39 |
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Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, .... | 11756417 |
7/20/2012 Vol. 38/29 |
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Capital Investment Tax Credit Program | 8541061 |
Effective: 04/26/2010 |
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Section 10, Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer .... | 8092048 |
12/31/2009 Vol. 35/52 |
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The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by .... | 7650989 |
9/25/2009 Vol. 35/38 |
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Capital Investment Tax Credit Program | 3977599 |
Effective: 04/05/2007 |
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Approval of the proposed amendments to Rule Chapter 12C-1, F.A.C. (Corporate Income Tax). A Notice of Proposed Rulemaking for the proposed rule .... February 27, 2007, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee |
3581936 |
2/16/2007 Vol. 33/07 |
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The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... | 3337884 |
12/29/2006 Vol. 32/52 |
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The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... | 3150286 |
11/9/2006 Vol. 32/45 |
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Capital Investment Tax Credit Program | 1293803 |
Effective: 08/04/2005 |
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