The Department is creating a new rule to address the Florida Sales Tax Credit Scholarship Program. The new rule will provide guidance on how to apply for an allocation; how to claim a credit following approval of the allocation application and donation to the organization; how to transfer an unused allocation or credit; how to report a change in the property or the lessor; how to rescind an unused allocation; how organizations who receive donations are to report those donations to the Department, as required by statute; and will incorporate the new forms to be used in the program. Forms to be used in the program will be incorporated in Rule 12A-1.097, F.A.C. Persons are encouraged to participate in the rule development workshop and to submit written comments for these issues. The Department anticipates using Emergency Rule 12AER18-06, Florida Sales Tax Credit Scholarship Program, as the basis for the new rule.