The purpose of the proposed amendments to Rule 12C-1.0198, F.A.C. (Experiential Learning Internship Tax Credit Program), is to incorporate the changes to section 220.198, F.S., by s. 4, Ch. 2023-81, L.O.F., renaming the tax credit to the Experimental Learning Tax Credit Program and allowing tax credits for qualified apprentice and preapprentice during calendar years 2022-2025. The purpose of the proposed creation of Rule 12C-1.01991, F.A.C.(Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers), is to incorporate the provisions of section 220.1991, F.S., as provided in s. 33, Ch. 2023-157, L.O.F., which provides a corporate income tax credit for taxable years beginning during 2023 and 2024 calendar years equal to 50 percent of the cost of qualifying manufacturing equipment purchased during the specified period. The proposed rule provides how to apply for the tax credit, the documentation required to evidence the purchase of qualifying equipment, how to carry forward any unused tax credit for up to five taxable years, and how to transfer any unused credit to another member of same affiliated group of corporations. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to incorporate, by reference, changes to the application for the Experiential Learning Tax Credit Program Application and new forms created for administration of the Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers (Forms F-11991 and F-11991T).