Scope (Ch. 12-29; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12-29.001
Florida Administrative Code
Rule: 12-29.001
Rule Title: Scope
Department:
DEPARTMENT OF REVENUE
Division:
Departmental
Chapter:
MULTITAX CREDITS
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
1/1/2026
History Notes:
Rulemaking Authority 213.06(1) , 402.261(7) , 402.62(7)(b) , 420.50872(5) , 1002.395(12)(b) , 1003.485(7)(
b) FS. Law Implemented 211.0251 , 211.0252 , 211.0253 , 211.0254 , 212.1831 , 212.1833 , 212.1834 , 212.1835 , 220.1875 , 220.1876 , 220.1877 , 220.18775 , 220.1878 , 220.19 , 402.261 , 402.62(5) , 402.63 , 420.50872 , 561.1211 , 561.1212 , 561,1213, 561.12135 , 561.1214 , 624.51055 , 624.51056 , 624.51057 , 624.51058 , 624.5107 , 1002.395(5) , 1003.485(5) FS. History–New 6-6-11, Amended 7-28-15, 1-8-19, 5-23-22, 1-1-24, 2-20-25, 1-1-26.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Final
12-29.001
Scope
Effective:
01/01/2026
Correction
12-29.001
......
Scope, Public Use Forms, The New Worlds Reading Initiative; Participation; Allocation; Carryforward; Transfer; Rescindment, Home Away From Home Tax Credit; Participation; Allocation; Carryforward; Transfer; ....
11/18/2025
Vol. 51/224
Proposed
12-29.001
......
The purpose of the proposed amendments to Rule
Chapter 12-29, F.A.C. (Multitax Credits), is to update four rules and create one rule and to adopt four new forms to provide for administration of the Home Away From Home Tax ....
10/13/2025
Vol. 51/199
Development
12-29.001
......
The purpose of the draft amendments to Rule 12-29.001, F.A.C. (Scope), is to provide that the rule
chapter includes rules to administer the Home Away From Home Tax Credit program created by sections 59, 64, 79, 85, 87, 88, ....
7/31/2025
Vol. 51/148
Final
12-29.001
Scope
Effective:
02/20/2025
Proposed
12-29.001
......
The proposed amendments to Rule 12-29.001, F.A.C. (Scope), are necessary to clarify the tax credit programs administered by the rule
chapter and to provide that the rule
chapter includes rules to administer the Child Care ....
12/18/2024
Vol. 50/245
Public Meeting
12-29.001
......
This notice supersedes the notice published on December 11, 2024, Vol. 50, No. 240, pp. 4643-4647. Location of the meeting has been moved ....
December 17, 2024, during a meeting of the Governor and Cabi....
R.A. Gray Building, 500 S. Bronough Street, Tallahassee, Flo....
12/12/2024
Vol. 50/241
Public Meeting
12-29.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
December 17, 2024, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
12/11/2024
Vol. 50/240
Development
12-29.001
......
The purpose of the draft amendments to Rule 12-29.001, F.A.C. (Scope), is to clarify the tax credit programs administered by the rule
chapter and to provide that the rule
chapter includes rules to administer the Child Care ....
10/28/2024
Vol. 50/211
Final
12-29.001
Scope
Effective:
01/01/2024
Proposed
12-29.001
......
Sections 21, 34, and 41,
Chapter 2023-17, L.O.F., provide for a corporate income tax credit (s. 220.1878, F.S.) and insurance premium tax credit (s. 624. 51058, F.S.) for contributions to the Florida Housing Finance Corporation ....
9/19/2023
Vol. 49/182
Public Meeting
12-29.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
September 18, 2023, during a regular meeting of the Governor ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
9/12/2023
Vol. 49/177
Development
12-29.001
......
Sections 21, 34, and 41,
Chapter 2023-17, L.O.F., provide for a corporate income tax credit and insurance premium tax credit for contributions to the Florida Housing Finance Corporation under the Live Local Program.
The ....
6/30/2023
Vol. 49/127
Final
12-29.001
Scope
Effective:
05/23/2022
Proposed
12-29.001
......
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida.
Section 38 of
Chapter 2021-31, L.O.F., created s. 402.62, ....
3/31/2022
Vol. 48/63
Public Meeting
12-29.001
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
March 29, 2022, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
3/18/2022
Vol. 48/54
Development
12-29.001
......
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida.
Section 38 of
Chapter 2021-31, L.O.F., created s. 402.62, ....
11/1/2021
Vol. 47/212
Final
12-29.001
Scope
Effective:
01/08/2019
Proposed
12-29.001
......
The proposed changes are necessary to implement statutory changes related to the Florida Tax Credit Scholarship program.
9/14/2018
Vol. 44/180
Development
12-29.001
......
The purpose of the proposed amendments to Rules 12-29.001, 12-29.002, and 12-29.003, F.A.C., is to incorporate statutory changes made by Sections 6, 7, 15, and 48,
Chapter 2018-6, L.O.F.
7/2/2018
Vol. 44/128
Final
12-29.001
Scope
Effective:
07/28/2015
Proposed
12-29.001
......
The purpose of the proposed amendments to Rules 12-29.001, (Scope), 12-29.002 (Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment), and 12-29.003 (Florida Tax Credit Scholarship ....
5/6/2015
Vol. 41/88
Development
12-29.001
......
The purpose of the proposed amendments to Rule 12-29.001, F.A.C. (Scope), to Rule 12-29.002, F.A.C. (Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Transfer; Rescindment), and to Rule 12-29.003, ....
10/15/2014
Vol. 40/201
Final
12-29.001
Scope
Effective:
06/06/2011
Public Meeting
12-29.001
......
Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the March 18, 2011 (Vol. 37, No. ....
May 3, 2011, during a regular meeting of the Governor and Cabinet, ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
4/22/2011
Vol. 37/16
Proposed
12-29.001
......
The purpose of establishing Rule
Chapter 12-29, F.A.C. (Multitax Credits), is to establish a rule
chapter to set forth rules to be used in the administration of tax credit programs that authorize eligible taxpayers to receive ....
3/18/2011
Vol. 37/11
Development
12-29.001
......
The purpose of establishing Rule
Chapter 12-29, F.A.C. (Multitax Credits), is to establish a rule
chapter to set forth rules to be used in the administration of tax credit programs that authorize eligible taxpayers to receive ....
9/24/2010
Vol. 36/38