Corporate Income Tax

Rule 12C-1.0186, F.A.C.
Rule 12C-1.0187, F.A.C.
Rule 12C-1.0188, F.A.C.
Rule 12C-1.0191, F.A.C.
Rule 12C-1.0192, F.A.C.
Rule 12C-1.0193, F.A.C.
Rule 12C-1.0221, F.A.C. Rule 12C-1.051, F.A.C.
Rule 12C-1.051(12), F.A.C.
Rule 12C-1.051(13), F.A.C.

Rule Number:  12C-1.0186

Rule Title: Credit for Florida Alternative Minimum Tax

Purpose: The purpose of the proposed amendments to Rule 12C-1.086, F.A.C. (Credit for Florida Alternative Minimum Tax), is to include law changes that eliminate the Florida renewable energy production credit from the alternative minimum tax credit calculation, as provided in Chapter 2008-227, L.O.F., and the credit for contributions to nonprofit scholarship funding organizations, as provided in Chapter 2009-108, L.O.F.