The method of determining one’s income for purposes of disclosure under this chapter shall be in accordance with this rule. Each person who is required to file a full and public disclosure of financial interests must file a sworn statement disclosing all sources and amounts of income in excess of $1,000.00 and shall follow federal income tax principles pursuant to the Internal Revenue Code of 1954, Title 26, United States Code, as amended.
Rulemaking Authority Art. II, Section 8, Fla. Const., 112.322(9) FS. Law Implemented Art. II, Section 8, Fla. Const. History-New 5-17-77, Formerly 34-8.06, Amended 1-1-22.

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