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: 1/1/2024
History Notes: Rulemaking Authority 420.50872, 1002.395(12)(b) F.S. Law Implemented 211.0251, 212.1831, 212.1833, 213.37, 220.1875, 420.50872, 624.51055, 1002.395(5), (13) 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.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12-29.001
......
The purpose of the draft amendments to Rule 12-29.001, F.A.C. (Scope), is to clarify the tax credit programs administered by the rule chapter and to provide that the rule chapter includes rules to administer the Child Care .... 28919791 10/28/2024
Vol. 50/211
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 27857641 Effective:
01/01/2024
View Text Proposed
12-29.001
......
Sections 21, 34, and 41, Chapter 2023-17, L.O.F., provide for a corporate income tax credit (s. 220.1878, F.S.) and insurance premium tax credit (s. 624. 51058, F.S.) for contributions to the Florida Housing Finance Corporation .... 27570424 9/19/2023
Vol. 49/182
View Text Public Meeting
12-29.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27532594 9/12/2023
Vol. 49/177
View Text Development
12-29.001
......
Sections 21, 34, and 41, Chapter 2023-17, L.O.F., provide for a corporate income tax credit and insurance premium tax credit for contributions to the Florida Housing Finance Corporation under the Live Local Program. The .... 27280006 6/30/2023
Vol. 49/127
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 25846637 Effective:
05/23/2022
View Text Proposed
12-29.001
......
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25717433 3/31/2022
Vol. 48/63
View Text Public Meeting
12-29.001
......
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 ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675141 3/18/2022
Vol. 48/54
View Text Development
12-29.001
......
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25202266 11/1/2021
Vol. 47/212
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 22726050 Effective:
12/12/2019
View Text Proposed
12-29.002
......
The purpose of the proposed amendments to Rules 12-29.002 and 12-29.003, F.A.C., is to incorporate statutory changes made by Sections 10 and 13, Chapter 2019-42, L.O.F. 22416717 9/25/2019
Vol. 45/187
View Text Public Meeting
12-29.002
......
Approval to publish a Notice of Proposed Rule for the following rules: 12-29.002, Florida Tax Credit Scholarship Program; Participation; ....
  September 24, 2019, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
22384707 9/16/2019
Vol. 45/180
View Text Development
12-29.002
......
The purpose of the proposed amendments to Rules 12-29.002 and 12-29.003, F.A.C., is to incorporate statutory changes made by Sections 10 and 13, Chapter 2019-42, L.O.F. 22289744 8/21/2019
Vol. 45/163
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 21291808 Effective:
01/08/2019
View Text Proposed
12-29.001
......
The proposed changes are necessary to implement statutory changes related to the Florida Tax Credit Scholarship program. 20895563 9/14/2018
Vol. 44/180
View Text Development
12-29.001
......
The purpose of the proposed amendments to Rules 12-29.001, 12-29.002, and 12-29.003, F.A.C., is to incorporate statutory changes made by Sections 6, 7, 15, and 48, Chapter 2018-6, L.O.F. 20613196 7/2/2018
Vol. 44/128
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment 16221133 Effective:
07/28/2015
View Text Change
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment 16046339 5/28/2015
Vol. 41/103
View Text Proposed
12-29.001
......
The purpose of the proposed amendments to Rules 12-29.001, (Scope), 12-29.002 (Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment), and 12-29.003 (Florida Tax Credit Scholarship .... 15968254 5/6/2015
Vol. 41/88
View Text Development
12-29.001
......
The purpose of the proposed amendments to Rule 12-29.001, F.A.C. (Scope), to Rule 12-29.002, F.A.C. (Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment), and to Rule 12-29.003, .... 15174891 10/15/2014
Vol. 40/201
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment 10922023 Effective:
01/25/2012
View Text Proposed
12-29.002
......
Chapter 2011-123, L.O.F., extends the period for which tax credits authorized under the Florida Tax Credit Scholarship Program may be taken from three years to five years, eliminates the 75% limitation on the corporate income .... 10441000 9/30/2011
Vol. 37/39
View Text Development
12-29.002
......
Chapter 2011-123, L.O.F., extends the period for which tax credits authorized under the Florida Tax Credit Scholarship Program may be taken from three years to five years, eliminates the 75% limitation on the corporate income .... 10239240 7/29/2011
Vol. 37/30
View Text Final
12-29.002
Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment 9975497 Effective:
06/06/2011
View Text Public Meeting
12-29.001
......
Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the March 18, 2011 (Vol. 37, No. ....
  May 3, 2011, during a regular meeting of the Governor and Cabinet, ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
9846584 4/22/2011
Vol. 37/16
View Text Proposed
12-29.001
......
The purpose of establishing Rule Chapter 12-29, F.A.C. (Multitax Credits), is to establish a rule chapter to set forth rules to be used in the administration of tax credit programs that authorize eligible taxpayers to receive .... 9748905 3/18/2011
Vol. 37/11
View Text Development
12-29.001
......
The purpose of establishing Rule Chapter 12-29, F.A.C. (Multitax Credits), is to establish a rule chapter to set forth rules to be used in the administration of tax credit programs that authorize eligible taxpayers to receive .... 9142267 9/24/2010
Vol. 36/38