The Legislature expressly authorized the promulgation of an emergency rule, and the renewal of such rule, to implement Chapter 2013-46, L.O.F., and determined that all conditions necessary for this emergency rule have been met. The law is retroactive, and as a result, some taxpayers may need to amend their Florida corporate income tax return(s) if a return(s) affected by these changes was previously filed. This emergency rule establishes procedures for reporting additions and claiming the subtractions required by Section 220.13(1)(e), F.S., so that taxpayers may timely file the required amended returns.