The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter 2006-75, L.O.F., which provides for rescindments of the tax credit for contributions to nonprofit scholarship organizations and removes the limitation on the amount of donation that may be contributed by an entity to such organizations. The proposed amendments remove language that specifically disallowed a rescindment of an allocated credit and provides guidance on the rescindment process and when such rescindments of credit will be approved by the Department. The proposed amendments also provide that, in lieu of a specific threshold requiring taxpayers to file an application for credit against the corporate income tax online, taxpayers who are required to file returns and remit payments by electronic means pursuant to Section 213.755, F.S., and Rule Chapter 12-24, F.A.C., will be required to file the applications online via the Department’s online Internet site. The purpose of the proposed amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to provide information and the requirements of the approval process for a new qualifying project that is located in an enterprise zone and brownfield area, as provided in Section 220.191(1)(h)3., F.S., created by Section 1, Chapter 2006-55, L.O.F., for purposes of the capital investment tax credit applied against the corporate income tax. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, new forms and changes to the forms used by the Department in the administration of the corporate income tax and to remove obsolete forms no longer used by the Department.