Chapters 2011-229, L.O.F., and 2013-46, L.O.F., amends Section 220.13(1)(e), F.S., to require adjustments for I.R.C. section 179 expense and bonus depreciation. These provisions were added to the Internal Revenue Code by the Small Business Jobs Act of 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and the American Taxpayer Relief Act of 2012. The purpose of the development of amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to update the rule provisions to incorporate the adjustments to federal income for Florida income tax purposes required by Section 220.13(1)(e), F.S., as amended.