Purpose


Section 24 of Chapter 2019-23, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement changes to Form DR-HS1, Hope Scholarship Program – Contribution Election Form, as required by Section 9 of Chapter 2019-23, Laws of Florida. Section 24 provides that conditions necessary for an emergency rule have been met. Section 49 of Chapter 2018-6, L.O.F., provides specific emergency rulemaking authority to the Department for the implementation of contribution forms for the Hope Scholarship Program, along with the renewal of the emergency rule during the pendency of procedures to adopt permanent rules. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the new program.