Florida DOR Issues Rulemaking on Public Use Forms for Tax Credit Scholarship Program

The Florida Department of Revenue (DOR) issued a rulemaking notice to amend Rule 12A-1.097 regarding public-use forms for the Florida Tax Credit Scholarship Program Motor Vehicle Sales Tax Credit. The proposal would revise forms DR-HS1 and DR-HS2 to reflect specific participating eligible nonprofit scholarship-funding organizations and provide motor vehicle dealers, private tag agencies, and county tax collectors with the mailing address for contribution payments received under the program. If requested in writing, a rule development workshop will be held on May 7. [Fla. Dep’t of Revenue, Draft Proposed Reg. FAC 12A-1.097, 04/23/26 Fla. Admin. Reg.]