25722089, 12CER22-1 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25722089

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Overview

RULE:

12CER22-1

Internship Tax Credit Program

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 51 of Chapter 2021-31, L.O.F., authorizes the Department of Revenue to promulgate emergency rules to implement s. 220.198, F.S., Florida Internship Tax Credit Program. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the eligibility criteria and application process for qualified businesses to request a student internship tax credit.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of emergency rules to implement the provisions of s. 220.198, F.S. Additionally, this emergency rule is the most expedient and appropriate means of implementing the provisions of the Florida Internship Tax Credit Program.

SUMMARY:

This emergency rule provides the eligibility criteria for qualified businesses to request a tax credit, the application process for submitting the request, and when the tax credits can be taken against the tax imposed by Chapter 220, F.S.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Danielle Boudreaux, Technical Assistance and Dispute Resolution, telephone 850-717-7082, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

4/1/2022 Vol. 48/64

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12CER22-1&PDate=4/1/2022&Section=4

REFERENCE MATERIALS:

No reference(s).

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