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Florida Proposed Rules

Rule Number: Rule Title

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

Next Step:The Department did not receive a request for the September 21, 2022, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available

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

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.