The purpose of the draft amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule 12C-1.015 (Forms), is to reflect the provisions of section 220.1915, as amended by section 40, Chapter 2024-158, Laws of Florida (L.O.F.), and to remove the provisions rendered obsolete. The purpose of the draft amendments to Rule 12C-1.051, F.A.C., is also to adopt a new form to implement section 220.1992, F.S., Individuals with Unique Abilities Tax Credit Program, created by section 41, Chapter 2024-158, L.O.F., to reflect the provisions of section 220.199, F.S., Residential graywater system tax credit, created by section 32, Chapter 2023-157, L.O.F., and to adopt updates to Florida corporate/income tax forms to reflect these law changes and to remove obsolete provisions.