Emergency Rule 12CER14-02, F.A.C. (Adjustments for Excess Section 179 Expense and Special Bonus Depreciation), provides procedures for taxpayers subject to the adjustments contained in Section 220.13(1)(e), F.S., for IRC Section 179 expense in excess of $128,000 (for tax years beginning in 2013) and bonus depreciation under IRC Sections 167 and 168(k), for assets purchased in 2013. This emergency rule: (1) provides the additions that taxpayers are required to add back to the amount of the federal deduction claimed under IRC Sections 167 and 168(k) for bonus depreciation (for assets place in service in 2013) and under IRC Section 179 that exceeds $128,000 (for tax years beginning in 2013); (2) provides the subtractions that are available in each of seven tax years beginning with the year an addition is made under Section 220.13(1)(e), F.S.; (3) requires taxpayers to maintain a schedule reflecting all adjustments made under Section 220.13(1)(e), F.S.; (4) provides that these adjustments do not affect the basis of the property; and (5) provides when the subtractions under Section 220.13(1)(e), F.S., are allowed.