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Florida Proposed Rules


Rule Number: Rule Title
12A-1.097Public Use Forms

Next Step:At the June 9, 2026, 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 these rules and the Department filed these rules for certification with the Department of State on August 14, 2026. These rules will go into effect on September 3, 2026.

Forms:
DR-HS1: Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Contribution Election
DR-HS2: Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Dealer Contribution Collection Report



Purpose:    The purpose of the draft amendments to Rule 12A-1.097, F.A.C., (Public Use Forms) is to adopt, by reference, revisions to forms DR-HS1, Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Contribution Election, and DR-HS2, Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit, Dealer Contribution Collection Report, to reflect the specific participating eligible nonprofit scholarship-funding organizations and to provide motor vehicle dealers, private tag agencies, and county tax collectors receiving contributions under this program, with the mailing address for contribution payments received under the Florida Tax Credit Scholarship Program.