Supporting Materials

Workshops and Hearings

Cabinet Meetings

For past meeting materials, please visit our Open Government Meetings page.



Florida Department of Revenue's Proposed Rules

The proposed rules pages on this site are intended to inform the public about rules and related forms the Department is recommending for creation, amendment, or repeal. Proposed rules covering all functions of the Department are on these pages under the appropriate proposed rules category. This page also provides the Department’s current emergency rules.

For the official version of the proposed rules and related rule activities provided on this site, read the appropriate volume of the Florida Administrative Register published by the Florida Department of State.

You can find the Department’s public meeting calendar, including all public meetings related to rulemaking, on the Department’s Public Meeting webpage.

For current rules adopted by the Department, please review the appropriate page on the Florida Department of State's website.

Sign up to receive rulemaking updates via email notification.

Currently Effective Emergency Rules

Florida Department of Revenue's Emergency Rules

Please select a rule number below for additional information:

Emergency Rule Number:12ER23-18
Emergency Rule Title:Hurricane Idalia Disaster Relief Application for Refund
Effective Dates:December 12, 2023 thru December 31, 2024
DR-26 Idalia Application for Refund - Fuel Used for Agricultural Shipments or Hurricane Debris Removal
DR-26S Idalia Application for Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idalia
Emergency Rule Number:12AER24-1
Emergency Rule Title:Sales of Clothing; School Supplies; Learning Aids and Jigsaw Puzzles; Personal Computers and Personal Computer-Related Accessories; Sales Tax Holiday During the Period July 29, 2024, through August 11, 2024
Effective Dates:July 1, 2024 thru December 31, 2024
Emergency Rule Number:12CER24-2
Emergency Rule Title:Credit for Qualified Railroad Reconstruction or Replacement Expenditures
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
Emergency Rule Number:12CER24-3
Emergency Rule Title:Individuals with Unique Abilities Tax Credit Program
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
F-11992 Florida Individuals with Unique Abilities Tax Credit Program
Emergency Rule Number:12CER24-4
Emergency Rule Title:Forms
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
F-11915 Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Credit
F-11915T Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit
Emergency Rule Number:12AER24-5
Emergency Rule Title:Aircraft, Boats, Mobile Homes, and Motor Vehicles
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
Emergency Rule Number:12AER24-6
Emergency Rule Title:Public Use Forms
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
DR-42 Application/Order Form for Boat Decal Sets
DR-42E Application for Extension of 90-Day Decal to 180 Days
Emergency Rule Number:12AER24-7
Emergency Rule Title:Aircraft, Boats, Motor Vehicles, and Mobile Homes
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
Emergency Rule Number:12AER24-8
Emergency Rule Title:Specific Limitations
Effective Dates:July 1, 2024 thru December 31, 2024
Renewal Dates:January 1, 2025 thru June 30, 2025
Notice of Renewal:December 19, 2024 (Vol. 50, No. 246)
Emergency Rule Number:12DER24-9
Emergency Rule Title:Application to Offset Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event
Effective Dates:July 25, 2024 thru October 23, 2024
DR-5005 Application to Offset Total Reductions In Ad Valorem Tax Revenue From Refunds Due To A Catastrophic Event
Emergency Rule Number:12ER24-10
Emergency Rule Title:Scope (Child Care Tax Credits)
Effective Dates:October 1, 2024 thru March 31, 2025
Emergency Rule Number:12ER24-11
Emergency Rule Title:Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment (Child Care Tax Credits)
Effective Dates:October 1, 2024 thru March 31, 2025
Emergency Rule Number:12ER24-13
Emergency Rule Title:The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment (Child Care Tax Credits)
Effective Dates:October 1, 2024 thru March 31, 2025
Emergency Rule Number:12BER24-15
Emergency Rule Title:Public Use Forms
Effective Dates:October 1, 2024 thru March 31, 2025
DR-144 Gas and Sulfur Production Quarterly Tax Return
DR-145 Oil Production Monthly Tax Return
DR-145X Oil Production Monthly Amended Tax Return
Emergency Rule Number:12ER24-16 (Replaces 12ER24-12)
Emergency Rule Title:Public Use Forms
Effective Dates:October 24, 2024 thru April 23, 2025
DR-556000 Child Care Tax Credits Program - Application for Tax Credit Allocation
DR-556000A Child Care Tax Credits Program - Application for Tax Credit Allocation Eligible Child Care Facility Statement
DR-556100 Child Care Tax Credits Program - Application for Rescindment of Previous Allocation of Tax Credit
DR-556200 Child Care Tax Credits Program - Notice of Intent to Transfer a Tax Credit
Emergency Rule Number:12ER24-17 (Replaces 12ER24-14)
Emergency Rule Title:Child Care Tax Credits Program; Participation; Allocation; Carryforward; Transfer; Rescindment
Effective Dates:October 24, 2024 thru April 23, 2025

Proposed Rules Information

For more information on recently completed rulemaking projects, please visit our Recently Adopted Rules webpage.