The proposed amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), provide when unused capital investment tax credits may be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit): (1) update the Department’s rules to reflect the changes provided in Section 7, Chapter 2012-117, L.O.F., which require that applications for the credit be filed with the Department of Agriculture and Consumer Services; and (2) remove the obsolete application for the tax credit previously submitted to the Department of Revenue. The proposed amendments to Rule 12C-1.0221, F.A.C. (Returns, Notices, and Elections; Signing and Verification), adopt, by reference, updated Treasury Department Circular Number 230. The proposed amendments to Rule 12C-1.051, F.A.C. (Forms): (1) remove the obsolete application for the Florida Renewable Energy Production Credit; (2) adopt, by reference, updates to the form used for notifying the Department of Revenue of a transfer of a Florida Energy Tax Credit; and (3) adopt, by reference, updates to Florida corporate income tax returns and instructions.