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:	The Department will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

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

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.