The Department is developing proposed amendments to Rule 12B-8.016, F.A.C. (Retaliatory Provisions), to provide guidance regarding paragraph 624.5091(1)(a), F.S. The proposed amendments will seek to provide clarification of how the retaliatory tax comparison is made between items that "are or would be imposed upon Florida insurers, or upon the agents or representatives of such insurers," as compared to items from the insurer's state of domicile that are "directly imposed upon similar insurers, or upon the agents or representatives of such insurers."