Rule: 12C-1.01915 Prev Up Next
| Rule Title: Credit for Qualified Railroad Reconstruction or Replacement Expenditures | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 12/3/2023 |
| History Notes: | Rulemaking Authority 213.06(1), 220.1915(7) FS. Law Implemented 220.02(8), 220.1915 FS. History—New 12-3-23. | |
| References in this version: |
Ref-16071 26 C.F.R. s. 1.45G-1(b) (March 28, 2018) |
| Notice / Adopted |
Description | ID | Publish Date |
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Credit for Qualified Railroad Reconstruction or Replacement Expenditures | 27788383 |
Effective: 12/03/2023 |
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Credit for Qualified Railroad Reconstruction or Replacement Expenditures | 27688958 |
10/20/2023 Vol. 49/205 |
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Approval to file and certify the following rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27534631 |
9/12/2023 Vol. 49/177 |
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Credit for Qualified Railroad Reconstruction or Replacement Expenditures | 27440056 |
8/14/2023 Vol. 49/157 |
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Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms | 27405524 |
8/4/2023 Vol. 49/151 |
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The purpose of the creation of Rule 12C-1.01915, F.A.C., is to implement the Railroad Reconstruction or Replacement Expenditures Credit Program pursuant to s. 220.1915, F.S., as created by Section 32, Chapter 2022-97, L.O.F..... | 27168650 |
5/30/2023 Vol. 49/104 |
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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 .... May 23, 2023, during a regular meeting of the Governor and Cabinet, .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27119083 |
5/12/2023 Vol. 49/93 |
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NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES | 27007339 |
3/31/2023 Vol. 49/63 |
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Section 32 of Chapter 2022-97, Laws of Florida (L.O.F.), created a new tax credit for railroad reconstruction or replacement expenditures to become effective January 1, 2023. The purpose of new rule 12C-1.01915, F.A.C. (Railroad .... | 27002489 |
3/30/2023 Vol. 49/62 |
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