27315217, 12C-1.0188 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27315217

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.0188	Community Contribution Tax
12C-1.051	Forms

PURPOSE:

The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs credit and property tax credit for corporate income tax, repealed by s. 290.016, F.S., and to update the rule title to Community Contribution Tax Credit to reflect the provisions of the updated rule. The proposed amendments to Rule 12C-1.0188, F.A.C., also reflect the provisions of s. 10, Ch. 2023-173, L.O.F., amending s. 20.60, F.S., which renames the Department of Economic Opportunity the Department of Commerce.

SUBJECT:

The repeal of obsolete provisions and forms previously used to administer the enterprise zone jobs and property tax credits against corporate income tax.

RULEMAKING AUTHORITY:

213.06(1), 220.183(4)(d), 220.192(7), 220.193(4), 220.196(4), 220.198(6), 220.51, 1002.395(13) FS.

LAW:

119.071(5), 212.08(5)(p), 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.193, 220.194, 220.195, 220.196, 220.198, 220.21, 220.211, 220.22, 220.221, 220.222, 220.23, 220.24, 220.241, 220.31, 220.32, 220.33, 220.34, 220.41, 220.42, 220.43, 220.44, 220.51, 220.721, 220.723, 220.725, 220.737, 220.801, 220.803, 220.805, 220.807, 220.809, 221.04, 624.5105, 624.51055, 1002.395 FS.

PRINT PUBLISH DATE:

7/12/2023 Vol. 49/134

RELATED STATUTES
AND LAWS:

213.06(1), 220.183(4)(d), 220.192(7), 220.193(4), 220.196(4), 220.198(6), 220.51, 1002.395(13) FS., 119.071(5), 212.08(5)(p), 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.193, 220.194, 220.195, 220.196, 220.198, 220.21, 220.211, 220.22, 220.221, 220.222, 220.23, 220.24, 220.241, 220.31, 220.32, 220.33, 220.34, 220.41, 220.42, 220.43, 220.44, 220.51, 220.721, 220.723, 220.725, 220.737, 220.801, 220.803, 220.805, 220.807, 220.809, 221.04, 624.5105, 624.51055, 1002.395 FS.

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=12C-1.0188&PDate=7/12/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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