{
    "schema": "amendsignal.record/1",
    "generated_on": "2026-11-04",
    "publisher": {
        "name": "AmendSignal",
        "url": "https://amendsignal.com/"
    },
    "notice": "Coverage is limited, so a missing record does not mean nothing changed. General information, not legal advice. Check the official source. Please cite the record's url.",
    "change": {
        "id": 49,
        "url": "https://amendsignal.com/changes/florida-department-of-revenue-proposes-rewritten-rule-for-employers-sending-child-support-payments/",
        "title": "Florida Department of Revenue proposes rewritten rule for employers sending child support payments electronically",
        "change_type": "proposed_rule",
        "change_type_label": "Proposed rule",
        "status": "proposed",
        "status_label": "Proposed",
        "status_statement": "As of our last check on November 3, 2026, this is a proposal, not a requirement. Comments closed November 2, 2026.",
        "significance": "Proposed, nothing required yet",
        "jurisdiction": {
            "code": "US-FL",
            "name": "Florida"
        },
        "authority": {
            "name": "Florida Department of Revenue",
            "short_name": "DOR"
        },
        "identifiers": [
            {
                "type": "far_notice_id",
                "label": "Florida Administrative Register notice",
                "value": "31477778"
            },
            {
                "type": "fac_rule_number",
                "label": "Florida Administrative Code rule",
                "value": "12E-1.011"
            },
            {
                "type": "fac_rule_number",
                "label": "Florida Administrative Code rule",
                "value": "12E-1.032"
            },
            {
                "type": "fac_rule_number",
                "label": "Florida Administrative Code rule",
                "value": "12E-1.039"
            },
            {
                "type": "fac_rule_number",
                "label": "Florida Administrative Code rule",
                "value": "12E-1.041"
            }
        ],
        "dates": [
            {
                "type": "publication",
                "label": "Published",
                "value": "2026-10-12",
                "precision": "day"
            },
            {
                "type": "comment_open",
                "label": "Comment period opens",
                "value": "2026-10-12",
                "precision": "day"
            },
            {
                "type": "comment_close",
                "label": "Comments due",
                "value": "2026-11-02",
                "precision": "day"
            }
        ],
        "in_short": {
            "what_changed": "The Florida Department of Revenue proposes to rewrite its rule on how employers send withheld child support electronically to the State Disbursement Unit (SDU). The proposal adds an Automated Clearing House (ACH) Debit option and spells out setup, timing and error steps. It also proposes changes to three child support rules that mainly affect parents.",
            "whos_affected": "Employers, and the payment processors they use, that deduct child support under an income deduction order or notice and send it electronically to the Florida SDU.",
            "what_to_do": "This is a proposed rule and creates no new duties for employers yet. Information on costs, proposals for a lower-cost alternative, and hearing requests are due within 21 days of the notice's publication."
        },
        "summary": "The Florida Department of Revenue has proposed to rewrite its rule on how employers send withheld child support payments electronically to the State Disbursement Unit. The proposal would add a bank-debit payment option and set out account setup, payment timing and error-reporting steps. It also proposes changes to three other child support rules that mainly affect parents. As a proposed rule, it creates no requirement yet.",
        "business_functions": {
            "state": "limited",
            "functions": [
                {
                    "slug": "payroll",
                    "name": "Payroll"
                },
                {
                    "slug": "technology",
                    "name": "Technology"
                }
            ]
        },
        "added_on": "2026-11-03",
        "updated_on": null,
        "updates_in_progress": null,
        "last_checked": "2026-11-03",
        "record_url": "https://amendsignal.com/changes/florida-department-of-revenue-proposes-rewritten-rule-for-employers-sending-child-support-payments/record.json",
        "what_changed": [
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The Department proposes a substantial rewording of Rule 12E-1.032 of the Florida Administrative Code (F.A.C.), Electronic Remittance of Support Payments. The rewrite updates procedures, sets out requirements for paying by ACH Debit, revises waiver forms CS-FM42, CS-FM43 and CS-FM47, and removes form CS-FM48.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "PURPOSE AND EFFECT",
                        "excerpt": "outline the requirements to electronically remit payments by ACH Debit, revise forms (CS-FM42, CS-FM43, and CS-FM47), and remove an obsolete form (CS-FM48)."
                    },
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032",
                        "excerpt": "Substantial rewording of Rule 12E-1.032, F.A.C. follows. See Florida Administrative Code for present text."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "Under the proposal, employers or their processors that send support payments electronically could pay by ACH Credit (initiated by the employer) or ACH Debit (initiated by the SDU).",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(3)",
                        "excerpt": "Employers or employers’ processors electronically submitting support payments and associated case data may remit payments using ACH Credit or ACH Debit."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The proposal would require payments to be sent within two business days after the employee's payday.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(7)",
                        "excerpt": "The employer or employer’s processor must remit payments within two business days after the date the employee is paid."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The proposal would require an employer or processor that sends incorrect payments or case data to contact the SDU within one business day after finding the error.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(6)(a)",
                        "excerpt": "the employer or the employer’s processor must contact the SDU at 1(888)883-0743 for specific instructions within one business day after the error is discovered."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The notice also proposes changes to the lottery intercept rule (12E-1.011), the request for child support services rule (12E-1.039) and the support order modification review rule (12E-1.041). Under the lottery change, the Department would send data on parents who owe past-due support for matching against claimants of prizes of $600 or more.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.011(3)(a)",
                        "excerpt": "the Department transmits data to the Department of the Lottery identifying obligors who owe past-due support for the Department of the Lottery to compare with personally identifying information provided by claimants of prizes equal to or greater than $600."
                    }
                ]
            }
        ],
        "who_is_affected": [
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The electronic remittance rule covers support payments that an employer deducts under an income deduction order or income deduction notice and sends to the SDU.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(1)",
                        "excerpt": "Section 61.1824(6), F.S., provides for the electronic remittance of support payments deducted by an employer pursuant to an income deduction order or income deduction notice and the electronic submission of associated case data to the State Disbursement Unit."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The proposed definition of employer covers any person, business or organization that pays one or more workers.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(2)(g)",
                        "excerpt": "“Employer” means a person, business, or organization that pays one or more workers to perform a service or engage in an activity in exchange for financial compensation."
                    }
                ]
            },
            {
                "kind": "inference",
                "kind_label": "Our analysis",
                "text": "Third parties that process child support payments for employers, such as banks and payroll providers, would also be affected, because most steps in the proposal apply to the employer or the employer's processor.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(2)(h)",
                        "excerpt": "“Employer’s designated child support payment processor” or “employer’s processor” means a financial institution or business used by the employer to provide ACH support payment services."
                    }
                ]
            }
        ],
        "business_implications": [
            {
                "kind": "inference",
                "kind_label": "Our analysis",
                "text": "Payroll systems or processors using ACH Credit would need to send payments in the National Automated Clearing House Association (NACHA) Cash Concentration and Disbursement Plus (CCD+) or Corporate Trade Exchange (CTX) formats, with child support addenda records.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(4)(f)",
                        "excerpt": "All ACH credit transactions must be in the NACHA Cash Concentration and Disbursement Plus (CCD+) or NACHA Corporate Trade Exchange (CTX) format"
                    }
                ]
            },
            {
                "kind": "inference",
                "kind_label": "Our analysis",
                "text": "Setting up electronic payments would mean giving the SDU each employee's name, Social Security number, county of the support order, remittance ID and payment amount, so payroll records would need to hold this data.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(4)(c)",
                        "excerpt": "The employer or the employer’s processor must provide the SDU with the following information for each employee for whom payments will be remitted:"
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The proposal says neither the SDU nor the Department would pay the employer's or processor's costs of using ACH Credit.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(4)(e)",
                        "excerpt": "Neither the State Disbursement Unit nor the Department will pay for expenses incurred by the employer or employer’s processor to use ACH credit."
                    }
                ]
            },
            {
                "kind": "fact",
                "kind_label": "From the source",
                "text": "The Department determined the rules would not have an adverse impact on small business or raise regulatory costs above $200,000 in total within one year.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION",
                        "excerpt": "The Agency has determined that this rule will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule."
                    }
                ]
            }
        ],
        "required_actions": [],
        "recommended_actions": [
            {
                "kind": "recommendation",
                "kind_label": "Our suggestion",
                "text": "Consider checking whether your current child support remittance process would meet the proposed two-business-day payment window and one-business-day error-reporting step.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(7)",
                        "excerpt": "The employer or employer’s processor must remit payments within two business days after the date the employee is paid."
                    }
                ]
            },
            {
                "kind": "recommendation",
                "kind_label": "Our suggestion",
                "text": "Consider asking your bank or payroll processor whether it supports the required NACHA formats, or whether the proposed ACH Debit option (account setup with your Employer Identification Number and a micro deposit check) would suit you better.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(5)(a)",
                        "excerpt": "The employer or employer’s processor must contact the State Disbursement Unit at fl.smartchildsupport.com to create an account using the employer’s name, Employer Identification Number (EIN), and contact information."
                    }
                ]
            },
            {
                "kind": "recommendation",
                "kind_label": "Our suggestion",
                "text": "If the proposal would add costs for your organization, consider sending cost information or a lower-cost alternative in writing, or requesting a hearing, within 21 days of the notice's publication.",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION",
                        "excerpt": "Any person who wishes to provide information regarding a statement of estimated regulatory costs, or to provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days after publication of this notice."
                    },
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Hearing notice",
                        "excerpt": "IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR."
                    }
                ]
            }
        ],
        "required_actions_assessment": {
            "state": "assessed",
            "text": "This is a proposed rule, so it creates no requirement for employers yet. If adopted, it would set steps and timing for sending child support payments electronically to the SDU."
        },
        "applicability": [
            {
                "criterion": "where",
                "label": "Where",
                "answer": "Florida, United States",
                "kind": "fact",
                "kind_label": "From the source",
                "evidence": []
            },
            {
                "criterion": "employer_type",
                "label": "Employers",
                "answer": "Employers that deduct child support under an income deduction order or notice, and the processors they use to send payments.",
                "kind": "fact",
                "kind_label": "From the source",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(1)",
                        "excerpt": "Section 61.1824(6), F.S., provides for the electronic remittance of support payments deducted by an employer pursuant to an income deduction order or income deduction notice"
                    }
                ]
            },
            {
                "criterion": "size",
                "label": "Size",
                "answer": "No size threshold: the proposed definition covers any employer that pays one or more workers.",
                "kind": "inference",
                "kind_label": "Our analysis",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(2)(g)",
                        "excerpt": "“Employer” means a person, business, or organization that pays one or more workers to perform a service or engage in an activity in exchange for financial compensation."
                    }
                ]
            },
            {
                "criterion": "industries",
                "label": "Industries",
                "answer": "All industries; the proposal does not single out any.",
                "kind": "inference",
                "kind_label": "Our analysis",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(2)(g)",
                        "excerpt": "“Employer” means a person, business, or organization that pays one or more workers"
                    }
                ]
            },
            {
                "criterion": "functions",
                "label": "Functions",
                "answer": "Payroll teams and the payroll systems or banks that send child support withholdings.",
                "kind": "inference",
                "kind_label": "Our analysis",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(4)(a)",
                        "excerpt": "The employer or employer’s processor must contact the employer’s financial institution and arrange remittance of the support payment to the State Disbursement Unit by ACH credit."
                    }
                ]
            },
            {
                "criterion": "applies_if",
                "label": "Applies if",
                "answer": "You withhold child support from Florida employees' pay and send it electronically to the Florida SDU.",
                "kind": "inference",
                "kind_label": "Our analysis",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "Rule 12E-1.032(3)",
                        "excerpt": "Employers or employers’ processors electronically submitting support payments and associated case data may remit payments using ACH Credit or ACH Debit."
                    }
                ]
            },
            {
                "criterion": "action",
                "label": "Action",
                "answer": "Review the proposal and comment within 21 days of publication if it affects your costs.",
                "kind": "recommendation",
                "kind_label": "Our suggestion",
                "evidence": [
                    {
                        "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778",
                        "locator": "SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION",
                        "excerpt": "must do so in writing within 21 days after publication of this notice."
                    }
                ]
            }
        ],
        "open_questions": [
            {
                "question": "What is the exact deadline for sending cost information or requesting a hearing?",
                "context": "The notice counts 21 days from its publication, but the notice text does not state its publication date."
            },
            {
                "question": "Which parts of the proposed electronic remittance rule differ from the current rule?",
                "context": "The notice rewrites Rule 12E-1.032 as a whole and refers readers to the Florida Administrative Code for the present text, so it does not mark what is new."
            },
            {
                "question": "Which employers must send child support payments electronically rather than by check?",
                "context": "The proposal cites section 61.1824(6), Florida Statutes, and offers a waiver from electronic payment, but does not itself say which employers the electronic requirement covers."
            }
        ],
        "events": [
            {
                "event_type": "rule_development",
                "label": "Rule development noticed",
                "occurred_on": "2026-07-23",
                "summary": "Notice of Rule Development: Development 12E-1.011 ......",
                "source": "https://flrules.org/Gateway/View_notice.asp?id=31149821"
            },
            {
                "event_type": "originating_action",
                "label": "Issued",
                "occurred_on": "2026-10-12",
                "summary": "Notice of Proposed Rule: Lottery Intercept and 3 other rules",
                "source": "https://flrules.org/Gateway/View_notice.asp?id=31477778"
            }
        ],
        "corrections": [],
        "sources": [
            {
                "label": "Notice of Proposed Rule: 12E-1.011 Lottery Intercept; 12E-1.032 Electronic Remittance of Support Payments; 12E-1.039 Request for Services; 12E-1.041 Review for Modification of Support Order",
                "publisher": "Florida Administrative Register",
                "role": "primary",
                "url": "https://flrules.org/Gateway/View_notice.asp?id=31477778"
            },
            {
                "label": "Development 12E-1.011 ......",
                "publisher": "Florida Administrative Register",
                "role": "related",
                "url": "https://flrules.org/Gateway/View_notice.asp?id=31149821"
            }
        ]
    }
}