Purpose
The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs credit and property tax credit for corporate income tax, repealed by s. 290.016, F.S., and to update the rule title to Community Contribution Tax Credit to reflect the provisions of the updated rule. The proposed amendments to Rule 12C-1.0188, F.A.C., also reflect the provisions of s. 10, Ch. 2023-173, L.O.F., amending s. 20.60, F.S., which renames the Department of Economic Opportunity the Department of Commerce.