Florida Dept. of Revenue - Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges (Annual Changes)

Florida Proposed Rules

Rule Number: Rule Title
12B-8.003	Tax Statement; Overpayments

Next Step:	A hearing will be held, if requested in writing, at 10:00 a.m. on November 4, 2025, in Building 1, Room 1221, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below. To request that a hearing be held, please send an email to rulecomments@floridarevenue.com.

Forms:	DR-907N: Instructions for Filing Insurance Premium Installment Payment DR-908: Insurance Premium Taxes and Fees Return for Calendar Year 2025 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees DR-350900: 2025 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

Hearing Information:	November 4, 2025
Package Filed with JAPC:	October 13, 2025
Notice of Proposed Rule:	October 13, 2025 (Vol. 51, No. 199)
Cabinet Agenda for Hearing:	September 30, 2025
Notice of Public Meeting - Cabinet for Hearing:	September 23, 2025 (Vol. 51, No. 185)
Workshop Information:	August 14, 2025
Draft Rule Language:	August 14, 2025
Notice of Rule Development:	July 31, 2025 (Vol. 51, No. 148)

Purpose: The purpose of the draft amendments to Rule 12-8.003, F.A.C., (Tax Statement; Overpayments), is to make annual changes to insurance premium tax returns and to add the Rural Community Investment Program Credit to the tax returns.