Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), are necessary to include this provision in the rule. Section 7, Chapter 2012-117, L.O.F., effective July 1, 2012, requires an application to be filed with the Department of Agriculture and Consumer Services for an allocation of an annual tax credit against corporate income tax based on the taxpayer’s production and sale of electricity from a Florida renewable energy facility. The proposed amendments to Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), and to Rule 12C-1.051, F.A.C. (Forms), are necessary to: (1) update the Department’s rules to include the provisions of Section 7, Chapter 2012-117, L.O.F., and provide that applications for the credit will 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), are necessary to adopt, by reference, updates to Treasury Department Circular Number 230.