Under Florida’s insurance laws, property and casualty insurance companies pay Florida Insurance Guaranty Association assessments. A portion of these assessments is used to determine an insurer’s retaliatory tax obligation. Previously, the Florida Insurance Guaranty Association categorized its assessment into four separate “groups,” and the Department’s rule referenced these “groups” to help taxpayers calculate their tax liability. The Association no longer uses these “groups.” The purpose of the proposed amendments to Rule 12B-8.016, F.A.C. (Retaliatory Provisions), is to update the computation of the portion of the Florida Insurance Guaranty Association Assessment that should be included on the Florida side of the retaliatory tax computation.