Section 12CER24-3 - Individuals with Unique Abilities Tax Credit Program(1)(a) The following form is used by the Department in its administration of the Individuals with Unique Abilities Tax Credit Program. This form is hereby incorporated by reference in this rule.(b) Copies of the form are available, without cost, by one or more of the following methods: 1) downloading the form from the Department's website at floridarevenue.com/forms; or,2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or,3) writing the Florida Department of Revenue, 5050 West Tennessee Street, Tallahassee, Florida 32399-0100. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). Form Number | Title | Effective Date |
(2) F-11992 | Florida Individuals with Unique Abilities Tax Credit Program Application for Tax Credit | 07/24 |
Fla. Admin. Code Ann. R. 12CER24-3
Rulemaking Authority s. 61, Ch. 2024-158, LOF. Law Implemented s. 41, Ch. 2024-158, LOF.
Adopted by Florida Register Volume 50, Number 129, July 2, 2024 effective 7/1/2024 (EMERGENCY).