Florida Dept. of Revenue - Rule 12-29.004, F.A.C., Tax Statement; Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Florida Proposed Rules

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

Next Step:	The Department will present these rules to the Governor and Cabinet during the regular Cabinet meeting on September 29, 2026, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

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

Cabinet Agenda for Hearing:	September 29, 2026
Notice of Public Meeting - Cabinet for Hearing:	September 15, 2026
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.