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Florida Proposed Rules

Rule Number: Rule Title

12C-1.051 Forms
12C-1.0198 Internship Tax Credit Program

Next Step:At the August 23, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on October 6, 2022. These rules will go into effect on January 1, 2023.

F-1198: Florida Internship Tax Credit Program Application for Tax Credit

Certified Final Language:January 1, 2023
Certification Package:October 6, 2022
Certification Letter to JAPC:September 26, 2022
Hearing Information:September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:August 24, 2022
Notice of Proposed Rule:August 24, 2022 (Vol. 48, No. 165)
Cabinet Meeting for Hearing:August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:August 12, 2022 (Vol. 48, No. 157)
Workshop Information:April 27, 2022
Draft Rule Language:April 27, 2022
Notice of Rule Development:April 27, 2022 (Vol. 48, No. 64, pp. 1312-1313)
Notice of Rule Development:November 1, 2021 (Vol. 47, No. 212, p. 5110)

Purpose:    The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to Section 220.198, F.S., as created by Section 34 of Chapter 2021-31, L.O.F., during the 2021 legislative session. Under Section 220.198, F.S., a business is eligible for a credit against the tax imposed by Ch. 220, F.S., equal to $2,000 per student intern, but may not claim more than $10,000 in any one taxable year. To claim a tax credit, businesses must meet the criteria specified in Section 220.198(3) and (4), F.S.