Florida Dept. of Revenue - Rule 12-29.004, F.A.C., Tax Statement; Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Florida Proposed Rules

Rule Number:	Rule Title
12-29.003	Public Use Forms
12-29.004	Tax Statement; Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment

Next Step:	The Department did not receive a request for the October 21, 2026, rule hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available.

Forms:	DR-226000 - Strong Families Tax Credit - Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization

Hearing Agenda:	October 21, 2026
Package Filed with JAPC:	October 6, 2026
Notice of Proposed Rule:	September 30, 2026
Cabinet Agenda for Hearing:	September 29, 2026
Notice of Public Meeting - Cabinet for Hearing:	September 15, 2026
Workshop Agenda:	August 18, 2026
Draft Rule Language:	August 18, 2026
Notice of Rule Development:	August 4, 2026

Purpose: The purpose of the draft amendments to Rule 12-29.003, F.A.C. (Public Use Forms), form DR-226000 - Strong Families Tax Credit - Application for Tax Credit Allocation for Contributions to Eligible Charitable Organization and 12-29.004, F.A.C. (Strong Families Tax Credit; Participation; Allocation; Carryforward; Transfer; Rescindment), is to incorporate legislative changes contained in s. 35, Ch. 2026-239, L.O.F., as amended in s. 402.62, F.S., regarding limitations for a taxpayer's application for a credit allocation per eligible charitable organization for each state fiscal year and the Department's approval limits for credit allocations for each fiscal year.