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Florida Proposed Rules


Rule Number: Rule Title
12-29.003Public Use Forms
12-29.004Tax Statement; Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Next Step:If requested in writing, a rule development workshop will be held on Tuesday, August 18, 2026, at 11:00 a.m. at 2450 Shumard Oak Blvd., Building One, Room 1221, Tallahassee, Florida. (If no written request is received, the workshop will not be held.)

An agenda and materials for the workshop are available below.

To request that a workshop be held, please send an email to rulecomments@floridarevenue.com

Forms: DR-226000 - Strong Families Tax Credit - Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization



Workshop Agenda:August 18, 2026
Draft Rule Language:August 18, 2026
Notice of Rule Development:August 4, 2026

Purpose:   The purpose of the draft amendments to Rule 12-29.003, F.A.C. (Public Use Forms), form DR-226000 - Strong Families Tax Credit - Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization and 12-29.004, F.A.C. (Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment), is to incorporate legislative changes contained in s. 35, Ch. 2026-239, L.O.F., as amended in s. 402.62, F.S., regarding limitations for a taxpayer's application for a credit allocation per eligible charitable organization for each state fiscal year and the Department's approval limits for credit allocations for each fiscal year.