Rule: 12C-1.013 Prev   Up   Next

Rule Title: Adjusted Federal Income Defined
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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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: 12/12/2019
History Notes: Rulemaking Authority 213.06(1), 220.51 FS., Section 3, Chapter 2009-192, L.O.F. Law Implemented 220.02(3), 220.03(5), 220.13, 220.131(1), 220.43(1), (3) FS. History–New 10-20-72, Amended 1-19-73, 10-20-73, 10-8-74, 4-21-75, 5-10-78, 11-13-78, 12-18-83, Formerly 12C-1.13, Amended 12-21-88, 12-7-92, 5-17-94, 10-19-94, 3-18-96, 10-2-01, 4-14-09, 6-28-10, 7-20-11, 1-10-17, 1-8-19, 12-12-19.
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-1.013
Adjusted Federal Income Defined 22727117 Effective:
12/12/2019
View Text Proposed
12C-1.013
......
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable .... 22417396 9/25/2019
Vol. 45/187
View Text Public Meeting
12C-1.013
......
Approval to publish a Notice of Proposed Rule for the following rules: 12C-1.013, Adjusted Federal Income Defined 12C-1.0192, Renewable Energy ....
  September 24, 2019, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
22385483 9/16/2019
Vol. 45/180
View Text Development
12C-1.013
......
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable .... 22291296 8/21/2019
Vol. 45/163
View Text Final
12C-1.013
Adjusted Federal Income Defined 21293069 Effective:
01/08/2019
View Text Change
12C-1.013
......
Adjusted Federal Income Defined, Forms 21127199 11/6/2018
Vol. 44/217
View Text Proposed
12C-1.013
......
The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. 20896436 9/14/2018
Vol. 44/180
View Text Development
12C-1.013
......
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal .... 20613972 7/2/2018
Vol. 44/128
View Text Final
12C-1.013
Adjusted Federal Income Defined 18421481 Effective:
01/10/2017
View Text Proposed
12C-1.013
......
Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance .... 18152306 10/26/2016
Vol. 42/209
View Text Development
12C-1.013
......
Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., .... 17974117 9/7/2016
Vol. 42/174
View Text Development
12C-1.013
Chapters 2011-229, L.O.F., and 2013-46, L.O.F., amend Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by .... 14938405 8/14/2014
Vol. 40/158
View Text Development
12C-1.013
Chapters 2011-229, L.O.F., and 2013-46, L.O.F., amends Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by .... 14189953 2/14/2014
Vol. 40/31
View Text Development
12C-1.013
Chapter 2011-229, L.O.F., amends Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by the Small Business Jobs .... 11753216 7/20/2012
Vol. 38/29
View Text Final
12C-1.013
Adjusted Federal Income Defined 10118863 Effective:
07/20/2011
View Text Proposed
12C-1.013
Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), currently reflects the provisions of Section 220.13(1)(a)1., F.S., which requires an addition to federal taxable income equal to the amount of any tax upon or measured .... 9886645 5/6/2011
Vol. 37/18
View Text Development
12C-1.013
Subsection 12C-1.013(5), F.A.C. (Adjusted Federal Income Defined), reflects the provisions of Section 220.13(1)(a)1., F.S., which requires an addition to federal taxable income equal to the amount of any tax upon or measured .... 9744249 3/18/2011
Vol. 37/11
View Text Final
12C-1.013
Adjusted Federal Income Defined 8796850 Effective:
06/28/2010
View Text Proposed
12C-1.013
Chapter 2009-18, L.O.F., and Chapter 2009-192, L.O.F., amend Section 220.13(1)(e), F.S., to require adjustments for the special 50 percent bonus depreciation, and section 179, I.R.C., expense in excess of $128,000. In addition, .... 8491106 4/9/2010
Vol. 36/14
View Text Development
12C-1.013
Chapter 2009-192, Laws of Florida, amends Section 220.13(1)(e), F.S., to require adjustments for the special 50 percent bonus depreciation, section 179, I.R.C., expense in excess of $128,000, and deferral of cancellation .... 8095928 12/31/2009
Vol. 35/52
View Text Final
12C-1.013
Adjusted Federal Income Defined 6993426 Effective:
04/14/2009
View Text Proposed
12C-1.013
......
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to remove provisions that were held invalid by the First District Court of Appeal in Golden West Financial Corp. et al. .... 6540630 12/19/2008
Vol. 34/51
View Text Development
12C-1.013
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to remove those paragraphs of this rule that provide for a Florida separate return limitation year. These provisions .... 6198414 9/26/2008
Vol. 34/39
View Text Final
12C-1.013
Adjusted Federal Income Defined 1292639 Effective:
10/02/2001