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Florida Administrative Register: DOR Creates Special Rule for Bonus Depreciation

The Department of Revenue has promulgated emergency rule 12CER13-4 (Adjustments for Excess Section 179 Expense and Special Bonus Depreciation). This emergency rule establishes procedures for reporting additions and claiming the subtractions required by Section 220.13(1)(e), F.S., so that taxpayers may timely file the required returns.