The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, F.S., Strong Families Tax Credit program, which provides that a taxpayer may receive a credit against certain taxes for making an eligible contribution to an eligible charitable organization designated by the Department of Children and Families. Chapter 2021-31, L.O.F., created ss. 211.0253, 212.1834, 220.1877, 561.1213, and 624.51057, F.S., which establish the amount of tax credits allowed for contributions to eligible charitable organizations. Section 10 of Chapter 2021-193, L.O.F., created s. 1003.485, F.S., The New Worlds Reading Initiative, which provides that a taxpayer may receive a credit against certain taxes for making an eligible contribution to the administrator of the initiative designated by the Department of Education. Chapter 2021-193, L.O.F., created ss. 211.0252, 212.1833, 220.1876, 561.1212, and 624.51056, F.S., which establish the amount of tax credits allowed for contributions to the administrator of the initiative. The proposed amendments to Rules 12-29.001, 12-29.002, and 12-29.003, and the creation of Rules 12-29.004 and 12-29.005 reflect these provisions.