Rule: 12C-1.0196 Prev   Up   Next

Rule Title: Research and Development Tax Credit
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 3/14/2017
History Notes: Rulemaking Authority 213.06(1), 220.196(4), 220.51 FS. Law Implemented 220.196 FS. History?New 3-12-14, Amended 1-11-16, 3-14-17.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-1.0196
Research and Development Tax Credit 18670965 Effective:
03/14/2017
View Text Public Meeting
12C-1.0196
Approval of the proposed rules listed below. The following proposed rule was noticed in the December 20, 2016 (Vol. 42, No. 245, pp. 5658-5660), ....
  February 7, 2017, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
18547678 1/31/2017
Vol. 43/20
View Text Proposed
12C-1.0196
The purpose of the proposed amendments to Rule 12C-1.0196, F.A.C. (Research and Development Tax Credit), are to clarify the application process for eligible corporate partners, provide guidance to businesses that have timely .... 18382972 12/20/2016
Vol. 42/245
View Text Development
12C-1.0196
The purpose of the proposed amendments to Rule 12C-1.0196, F.A.C. (Research and Development Tax Credit), are to clarify the application process for eligible corporate partners, provide guidance to businesses that have timely .... 18246396 11/8/2016
Vol. 42/218
View Text Final
12C-1.0196
Research and Development Tax Credit 16949312 Effective:
01/11/2016
View Text Proposed
12C-1.0194
......
Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new Rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... 16692553 10/29/2015
Vol. 41/211
View Text Development
12C-1.0194
......
Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... 16510193 9/22/2015
Vol. 41/184
View Text Final
12C-1.0196
Research and Development Tax Credit 14233021 Effective:
03/12/2014
View Text Proposed
12C-1.0196
......
Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... 13967532 12/20/2013
Vol. 39/246
View Text Public Meeting
12C-1.0196
......
Approval to publish a Notice of Proposed Rule for the following rule sections: Rule 12C-1.0196, F.A.C. – Research and Development Tax Credit Rule ....
  December 10, 2013, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
13881008 11/27/2013
Vol. 39/231
View Text Development
12C-1.0196
......
Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... 13478361 9/6/2013
Vol. 39/174