12C-1.01915 : Credit for Qualified Railroad Reconstruction or Replacement Expenditures - Florida Administrative Rules, Law, Code, Register

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Rule: 12C-1.01915 Prev Up Next

Rule Title: Credit for Qualified Railroad Reconstruction or Replacement Expenditures
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:	12/3/2023
	History Notes:	Rulemaking Authority 213.06(1), 220.1915(7) FS. Law Implemented 220.02(8), 220.1915 FS. History—New 12-3-23.
	References in this version:	Ref-16071 26 C.F.R. s. 1.45G-1(b) (March 28, 2018)

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12C-1.01915 ......	The purpose of the draft amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule ....	28602310	8/1/2024 Vol. 50/150
Final 12C-1.01915	Credit for Qualified Railroad Reconstruction or Replacement Expenditures	27788383	Effective: 12/03/2023
Change 12C-1.01915	Credit for Qualified Railroad Reconstruction or Replacement Expenditures	27688958	10/20/2023 Vol. 49/205
Public Meeting 12C-1.01915 ......	Approval to file and certify the following rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27534631	9/12/2023 Vol. 49/177
Change 12C-1.01915	Credit for Qualified Railroad Reconstruction or Replacement Expenditures	27440056	8/14/2023 Vol. 49/157
Change 12C-1.01915 ......	Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms	27405524	8/4/2023 Vol. 49/151
Proposed 12C-1.01915 ......	The purpose of the creation of Rule 12C-1.01915, F.A.C., is to implement the Railroad Reconstruction or Replacement Expenditures Credit Program pursuant to s. 220.1915, F.S., as created by Section 32, Chapter 2022-97, L.O.F.....	27168650	5/30/2023 Vol. 49/104
Public Meeting 12C-1.01915 ......	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 .... May 23, 2023, during a regular meeting of the Governor and Cabinet, .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27119083	5/12/2023 Vol. 49/93
Misc 12C-1.01915 ......	NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES	27007339	3/31/2023 Vol. 49/63
Development 12C-1.01915 ......	Section 32 of Chapter 2022-97, Laws of Florida (L.O.F.), created a new tax credit for railroad reconstruction or replacement expenditures to become effective January 1, 2023. The purpose of new rule 12C-1.01915, F.A.C. (Railroad ....	27002489	3/30/2023 Vol. 49/62

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