2021 Florida Statutes (Including 2021B Session)
Credit for contributions to eligible charitable organizations.
“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:
“(a) The amendment made by this act to s. 212.06, Florida Statutes;
“(b) The provisions related to the Strong Families Tax Credit created by this act; and
“(c) The provisions related to the Florida Internship Tax Credit Program created by this act.
“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(3) This section shall take effect upon this act becoming a law and expires January 1, 2025.”