The Legislature expressly authorized the promulgation of an emergency rule, and the renewal of such rule, to implement Chapter 2009-18, Laws of Florida, and determined that all conditions necessary for this emergency rule have been met. The law requires taxpayers to amend their Florida corporate income tax returns for the 2007 and 2008 tax years. This emergency rule establishes procedures for reporting additions and claiming the subtractions required by Section 220.13(1)(e), F.S., so that taxpayers may timely file the required amended returns.