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Rule: 12-29.002 Prev   Up   Next

Rule Title: Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Departmental
Chapter: MULTITAX CREDITS

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

VIEW_RULE Effective Date: 1/1/2026
History Notes: Rulemaking Authority 213.06(1), 288.062, 402.261(7), 402.62(7)(b), 402.63, 420.50872(5), 1002.395(12)(b) FS. Law Implemented 211.0251, 212.1831, 213.37, 220.1875, 220.18775, 288.0001, 288.062, 402.261, 402.62(5), 402.63, 420.50872, 561.1211, 561.12135, 624.509(7), 624.51055, 1002.395(5) FS. History–New 6-6-11, Amended 1-25-12, 7-28-15, 1-8-19, 12-12-19, 5-23-22, 1-1-24, 2-20-25, 1-1-26.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted		 Section Description ID Publish
Date
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 30315427 Effective:
01/01/2026
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 29221752 Effective:
02/20/2025
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 27857641 Effective:
01/01/2024
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 25846637 Effective:
05/23/2022
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 22726050 Effective:
12/12/2019
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 21291808 Effective:
01/08/2019
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 16221133 Effective:
07/28/2015
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment 10922023 Effective:
01/25/2012
View Text Final
12-29.002 		Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment 9975497 Effective:
06/06/2011


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