The subject area of the workshop is: (1) the removal of provisions regarding the tax on tangible personal property incorporated into prototypes or products of research or development to reflect the court’s ruling in Department of Revenue v. Lockheed Martin Corporation; and (2) the proposed provisions regarding the exemption in Section 212.052, F.S., for materials and labor used in research or development and the exemption provided in Section 212.08(18), F.S., for machinery and equipment used predominantly for research and development.